Section 81(2) in Siliguri Municipal Corporation Act, 1990
(2)The auditors shall record the reasons for every disallowance, surcharge or charge under sub-section (1), and shall serve in the manner prescribed a certificate for the amount due under that sub-section, and a copy of such reasons, on the person against whom the certificate is made, and shall incorporate such cases of disallowance, surcharge or charge in their report to the Mayor-in-Council, the Corporation and the State Government under section 78.
