Section 295(5) in Karnataka Municipalities Act, 1964
(5)Nothing in this section shall preclude the Controller, State Accounts Department, at any time from bringing to the notice of the [Director of Municipal Administration] [Substituted by Act 31 of 2003 w.e.f. 20.8.2003.], for such action as the [Director of Municipal Administration] [Substituted by Act 31 of 2003 w.e.f. 20.8.2003.] may consider necessary, any information which appears to him to support a presumption of criminal misappropriation or fraud or which in his opinion deserves special attention or immediate investigation.