Section 148(3) in Maharashtra Housing and Area Development Act, 1976
(3)On receipt of such intimation or explanation, the Board may, in respect of all or any of the matters discussed in the audit note,-(a)accept the intimation or explanation given by the Panchayat and recommend to the Authority to drop the objection;(b)suggest that the matter be reinvestigated at the next audit or at any earlier date, or(c)hold that the defects or irregularities pointed out in the audit note or any of them have not been removed or remedied.
