Section 87 in West Bengal Municipal Corporation Act, 2006
87. Appointment of auditors.
(1)The accounts of the Municipal Fund shall be audited by such auditors as are appointed for audit of accounts of the State Government.(2)The Commissioner shall submit accounts to auditors as may be required by them:Provided that the Commissioner shall not be bound to submit accounts of expenditure in connection with any anti-corruption work but shall, if so required by the auditors, furnish certificate, under his signature, of all such expenditure.(3)The auditors so appointed may.-(a)by written summons, require the production before them or before any officer subordinate to them of any document which they may consider necessary for the proper conduct of audit;(b)by written summons, require any person accountable for, or having the custody or control of, any such document to appear in person before them or before any officer subordinate to them; and(c)require any person so appearing before them or before any officer subordinate to them to make or sign a declaration with respect to such document or to answer any question or to prepare and submit any statement.(4)The provisions of sub-section (3) shall not apply to the accounts of expenditure incurred in connection with any anti-corruption work.
