Section 121(1) in The M.P. Municipalities Act, 1961
(1)Notwithstanding anything contained in Section 3 of the Madhya Pradesh Local Fund Audit Act, 1933 (IX of 1933), the annual accounts of every Council shall be subject to audit under the said Act and the Council shall be liable to pay such audit fee as the State Government may, from time to time, specify in this behalf.
