Section 103(3) in The City of Nagpur Corporation Act, 1948
(3)If any dispute arises as to the accuracy of any certificate given by [the Chief Auditor, Local Fund Accounts] [These words were substituted for the words 'Accountant General', by Maharashtra 42 of 1976, Section 24(b).] under sub-section (2), the Corporation may, after making the payment, refer the matter to the State Government whose decision shall be final.