Section 13(2) in The Punjab Town Improvement Trust Rules, 1939
(2)The objection statements issued by the auditor in the course of audit shall be returned to him within 72 hours and in any case before the close of audit, with notes showing the action taken or which it is proposed to take to settle the objections raised, over the signatures of the chairman. The auditor shall return for further action any items of which final or sufficient action has not in his opinion been taken; and when possible shall, before leaving, bring to the personal notice of the Chairman items which have not been disposed of.
