Section 104(1) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(1)The provisions of the Bombay Local Fund Audit Act, 1930 (Bombay XXV of 1930) shall apply to the audit of accounts of every Council, subject to the modification that the powers conferred and duties imposed by that Act on the Commissioner may in regard to such audit be exercised and performed also by the Director.
