Section 4 in The Maharashtra Local Fund Audit Act, 1930
4. Liability of local authorities to submit their accounts for audit.
The accounts of any local authority whose accounts are declared by the State Government, by a notification in the Official Gazette to be subject to audit under this Act shall, notwithstanding anything contained in any enactment by which such local authority is constituted or in any rules made thereunder, be subject to audit in all respects in the manner provided by or under this Act.
