Section 145(1) in Uttar Pradesh Municipal Corporation Act, 1959
(1)The Municipal Commissioner shall, as soon as may be after the first day of April in each year, have prepared a detailed report of the Corporation administration of the City, during the previous official year, together with a statement showing the accounts of the receipts and disbursement credited and debited to the Corporation Fund during the said year and the balance at the credit of the Fund at the close of the said year and shall submit the same to the Executive Committee.