Section 26(2) in New Town, Kolkata Development Authority Act, 2007
(2)The Auditor shall include in his re-sport a statement showing-(a)every payment which appears to him to be contrary to law,(b)account of any deficiency or defalcation or loss which appears to have been caused by the gross negligence or misconduct of any person,(c)the account of any sum received, which ought to have been, but have not been, brought into any account by any person,(d)any other material impropriety or irregularity which may be observed in the accounts.
