Section 140 in Chennai City Municipal Corporation Act, 1919
140. Audit of accounts.
- The [State Government] [The words 'Provincial Government' were substituted for the words 'Local Government' by the Adaptation Order of 1937 and the word 'State' was substituted for 'Provincial' by the Adaptation Order of 1950.] shall appoint auditors of the accounts of receipt and expenditure of the municipal fund. Such auditors shall be deemed to be "public servants" within the meaning of section 21 of the Indian Penal Code (Central Act LXV of 1861).
