Section 113(1) in The City of Nagpur Corporation Act, 1948
(1)The Corporation, [the Standing Committee or the Commissioner] [These words were substituted for the words 'or Mayor-in-Council', by Maharashtra 26 of 1999, Section 53(a).] as the case may be, shall forthwith remedy any defects or irregularities that may be communicated [by the auditor] [These words were substituted for the words 'by the auditor together with the report of the Municipal Accounts Committee', by Maharashtra 26 of 1999, Section 53(b).] and shall send quarterly report to the State Government of the action taken by the municipal authority concerned :Provided that if there is difference of opinion between the municipal authority and the Auditor, or if the municipal authority does not remedy any defect, or irregularity within a period considered by the Auditor to be reasonable, the matter shall be referred to the State Government within such time and in such manner as may be prescribed, and the State Government may pass such orders thereon as it thinks fit. The orders of the State Government shall be final and the municipal authority shall take action in accordance therewith.
