Section 130(3) in The Chhattisgarh Municipal Corporation Act, 1956
(3)As soon as may be after the commencement of each financial year the auditor shall deliver to the Mayor-in-Council a report upon the whole of the municipal accounts [financial statements and balance sheet] [Inserted by C.G. Act No. 17 of 2011, dated 3.5.2011.], for previous financial year.
