Section 140(2) in The Chhattisgarh Municipalities Act, 1961
(2)The Council may, with the previous sanction of the State Government, appoint any Government officer to perform the functions of the Council under this Act and where any officer is so appointed, the list shall be authenticated and certified as aforesaid by such officer.Explanation. - For the purpose of this section "Government Officer" shall include retired Government Officer.
