164. Placing of audited accounts before the Municipality.
(1)The Chief Officer of a Municipality shall place the audited financial statement, the balance sheet and the report of the Audit Authority and comments thereon, -(a)in case of a Municipal Corporation or a Class 'A' or a Class 'B' Municipal Council, -(i)before the Standing Committee before the thirtieth day of November, every year, for its consideration; and(ii)before the Municipality for its consideration and adoption at a special meeting, before the thirty-first day of December every year, along with the views of the Standing Committee; and(b)in the case a Class 'C' Municipal Council or a Nagar Panchayat, as the case may be, before the Municipality before the thirty-first day of December every year, for its consideration and adoption at a special meeting.(2)The Chief Officer shall remedy any defect that has been pointed out by the Audit Authority in its report.
