Section 131(1) in The Chhattisgarh Municipal Corporation Act, 1956
(1)The Corporation, the Mayor-in-Council or the Commissioner, as the case may be. shall forthwith remedy any defects or irregularities that may be communicated by the auditor and shall send report to the Government of the action taken by the Municipal authority concerned :Provided that it there is a difference of opinion between the municipal authority and the auditor, or if the municipal authority does not remedy any defect or irregularity within a period considered by the auditor to reasonable the matter shall be referred to the Government within such time and in such manner as may be prescribed, and the Government may pass such orders thereon as it thinks fit. The orders of the Government shall be final and the Municipal authority shall lake action in accordance therewith.