Section 120 in The Chhattisgarh Municipalities Act, 1961
120. Quarterly abstracts of accounts.
(1)The Chief Municipal Officer shall draw up a quarterly abstract of the receipts and expenditure of the preceding quarter and such abstract shall be examined by the prescribed authority.(2)The abstract of the Municipal accounts drawn up under sub-section (1) shall be placed before the Council.(3)For the purposes of examining the accounts by the Council, the Council shall have access to all the Municipal accounts and to all records and correspondence relating thereto, and the Chief Municipal Officer shall furnish to the Council any explanation concerning the receipts and expenditure which it may call for.(4)Any Councillor may, with the permission of the President and in the presence of the Chief Municipal Officer, inspect any document relating to accounts of the Council within two days before; the meeting of the Council in which they are to be considered.
