Section 111 in West Bengal Town and Country (Planning and Development) Act, 1979
111. Accounts and Audit.
(1)Every Planning Authority or Development Authority shall maintain proper accounts and other relevant records and prepare an annual statement of accounts including the balance sheet in such form as may be approved by the State Government.(2)The audit of the accounts of the Planning Authority or Development Authority shall be made by such person as may be appointed by the State Government.(3)The audit shall be made in such manner as may be prescribed.(4)The auditor shall submit his report to the concerned Authority and shall forward a copy thereof to the State Government.
