Section 11(3) in Bombay Local Fund Audit Act, 1930
(3)If a person to whom a copy of the Commissioner's decision is sent under sub-section (2) refuses to take delivery thereof he shall be deemed to have duly received it on the day on which it was refused by him.[(4) If the Commissioner after considering the recommendation of the Chief Auditor under sub-section (3) of section 10, or of the head of the department or other officer under the first proviso to sub-section (3) of section 10, as the case may be and after obtaining the explanation of the person concerned or making such further enquiry as he may consider necessary, decides not to proceed further in the matter, he may waive the objection after recording his reasons therefor; and shall communicate the same to the [Director] or the head of the department or other officer as the case may be. [The Commissioner shall complete the above procedure within six months from the date of receipt of the proposal].]
