Section 90(2) in West Bengal Municipal Corporation Act, 2006
(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 and the State Government under section 88.
