Section 108 in The Bombay Provincial Municipal Corporations Act, 1949
108. A special audit may be directed by [State] Government. - (1) The [State] 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] Government and the costs of any such audit as determined by the [State] Government shall be chargeable to the Municipal Fund or the Transport Fund, as the case may be.
(2)An auditor so appointed may exercise any power which the Municipal Chief Auditor may exercise.
