Section 108(1) in The Gujarat Provincial Municipal Corporations Act, 1949
(1)The [State] [This words was substituted for the word 'Provincial' by the adaptation of Laws Order, 1950.] Government may at any time appoint an auditor for the purpose of making a special audit of the municipal accounts including the accounts of the Transport Undertaking and of reporting thereon to the [State] [This words was substituted for the word 'Provincial' by the adaptation of Laws Order, 1950.] Government and the costs of any such audit as determined by the [State] [This words was substituted for the word 'Provincial' by the adaptation of Laws Order, 1950.] Government shall be chargeable to the Municipal Fund or the Transport Fund, as the case may be.
