Section 10(5) in The Maharashtra Local Fund Audit Act, 1930
(5)If the Chairman fails to give the intimation or explanation referred to in sub¬section (1) within the period therein mentioned the Director shall bring the fact to the notice of the Commissioner. Thereupon, the Commissioner may publish in Marathi in any newspaper circulating within the jurisdiction of the local authority such portion of the 4Director’s report under section 8 as may be specified by the Director or as the Commissioner may select, together with any observations which the Commissioner may make on such report. The cost of such publication shall be fortwith paid by the local authority concerned. If the cost is not so paid, the Commissioner may make an order directing any person, who for the time being has custody of any moneys on behalf of the local authority, as its officer, treasurer, banker or otherwise, to pay the amount of such cost from such moneys as he may have in his hands or may, from time to time, receive, and such person shall be bound to obey such order. Every payment made pursuant to such order shall be a sufficient discharge to such person from all liability to the local authority in respect of any amount paid by him out of the moneys of the local authority so held by him:Provided that, the Commissioner may—(i)in the case of a local authority referred to in clause (i) of the proviso to sub-section (4), publish a summary of such report of defects and irregularities, explanations and the final report in Marathi in any such newspaper, and(ii)in the case of a local authority referred to in clause (ii) of the proviso to sub-section (4) cause a copy of such report of defects and irregularities, explanations and final report to be kept at such conspicuous place within the limits of the local authority as he may think fit, and a notice to be published in such newspaper that such copy has been kept for inspection of the public accordingly.
