Section 144(1) in Uttar Pradesh Municipal Corporation Act, 1959
(1)For the purposes of examination and audit of accounts under Section 142 or 143 the Mukhya Nagar Lekha Parikshak and the auditors appointed under Section 143 shall have access to all the Corporation accounts and to all records and correspondence relating thereto and the Municipal Commissioner shall forthwith furnish to the said auditors or to the Executive Committee any explanation concerning receipts and disposal which they may call for.
