Section 163 in Jammu and Kashmir Municipal Corporation Act, 2000
163. Action by Commissioner on the report.
(1)The Commissioner shall, as soon as may be, remedy defects or irregularities if any, pointed out in the said report and shall also forward without delay to the Government so many copies of the said report as may be require by the Government with a brief statement of the action if any, taken or proposed to be taken thereon.(2)If there is a difference of opinion between the audit agency and the Commissioner or if the Commissioner does not remedy the defects or irregularities pointed out in the report within a reasonable period the audit agency shall refer the matter to the Secretary, Housing and Urban Development Department whose decision shall be final and binding.
