Section 160 in The Calcutta Municipal Corporation Act, 1980
160. Appointment and powers of auditors. -
(1)The accounts of the Corporation shall audited from time to time by the State Government or by auditors appointed in that behalf by it.(2)The Municipal Commissioner shall submit accounts to the auditors as required by them:Provided that the Municipal Commissioner shall not be bound to submit accounts of expenditure in connection with any anti-corruption work but shall, if so required by the auditors, furnish certificate, under his signature, of all such expenditure.(3)The auditors so appointed may-(a)by written summons require the production before them or before any officer subordinate to them of any document which they may consider necessary for the proper conduct of audit;(b)by written summons require any person accountable for or having the custody or control of any such documents to appear in person before them or before any officer subordinate to them; and(c)require any person so appearing before them or before any officer subordinate to them to make and sign a declaration with respect to such document or to answer any question or to prepare and submit any statement.(4)The provisions of sub-section (3) shall not apply to the accounts of expenditure incurred in connection with anti-corruption work.
