Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 100] [Entire Act] State of Kerala - Subsection Section 100(2) in Kerala Town and Country Planning Act, 2016 (2)The accounts maintained under sub-section (1) shall be subject to audit annually, by the auditor under the Kerala Local Fund Audit Act, 1994 (14 of 1994).