Section 100(1) in Kerala Town and Country Planning Act, 2016
(1)The Board, the District Planning Committees, the Metropolitan Planning Committees, the Development Authorities, the Municipal Corporations, the Municipal Councils, the Town Panchayats and the Village Panchayats shall maintain proper accounts and other relevant records in respect of the funds maintained by them under this Act and prepare an annual statement of accounts in such form as may be prescribed.
