Section 263(4) in West Bengal Municipal Corporation Act, 2006
(4)The Commissioner shall communicate the sanction or the provisional sanction to the person who has given the notice under section 262 or section 262B; and where he refuses sanction or provisional sanction either on any of the grounds specified in sub-section (2) or under section 289C or section 289D, he shall record a brief statement of his reasons for such refusal and shall communicate the refusal alongwith the reasons therefor to the person who has given the notice.
