Section 10(4) in The Maharashtra Local Fund Audit Act, 1930
(4)The local authority concerned shall publish in its next administration report, such portions of the report under section 8 as deal with defects and irregularities falling under clause (c) of sub-section (2), together with the explanation thereof, if any, given under sub-section (1) and the final report of the Director thereon under sub-section (3). Such report of defects and irregularities, explanation and final report shall be open to the inspection of the public at the office of the local authority for a period of one month from the date of their receipt and shall also be published in Marathi in such newspaper circulating within the jurisdiction of the local authority as may be selected by the local authority, within one month of the receipt by it of the copy of the report sent to the Commissioner under sub-section (3) :Provided that —(i)a local authority (not being a Zilla Parishad, Panchayat Samiti or a Municipal Council for “C” Class Municipal area within the meaning of the Maharashtra Municipal Act, 1965) whose annual income is less than Rs. 1,00,000 but exceeds Rs. 50,000 may, instead of so publishing the whole of such report of defects and irregularities, explanation and final report in such newspaper, publish in such newspaper a summary thereof in Marathi, and(ii)a local authority whose annual income is Rs. 50,000 or less, a Zilla Parishad, Panchayat Samiti, or a Municipal Council for such “C” Class Municipal area may, instead of so publishing such report of defects and irregularities, explanation and final report in the newspaper, publish the same by affixing a copy thereof at its office and at such other conspicuous places within its limits as it may think fit, and by inserting a notice in Marathi in such newspaper that the copy has been affixed for inspection of the public accordingly.
