Section 75(1) in Siliguri Municipal Corporation Act, 1990
(1)The Finance Officer shall,--(a)report to the Mayor-in-Council any material impropriety or irregularity which he may at any time observe, in the expenditure or in the recovery of moneys due to the Corporation or in the accounts of the Corporation;(b)furnish to the Mayor-in-Council such information as it may from time to time require concerning the progress of the audit.
