Section 159 in The Calcutta Municipal Corporation Act, 1980
159. Power of the Chief Municipal Auditor to make queries, etc. and call for returns, etc. -
(1)Subject to such directions as the Municipal Commissioner may give in this behalf, the Chief Municipal Auditor may make such queries and observations in relation to any of the accounts of the Corporation which he is required to audit and call for such vouchers, statements, returns and explanations in relation to such accounts as he may think fit.(2)Every such query or observation shall be promptly taken into consideration by the officer of the Corporation to whom it may be addressed and shall be returned without delay with the necessary vouchers, statements, returns or explanations to the Chief Municipal Auditor.(3)The powers of the Chief Municipal Auditor with regard to the disapproval of and the procedure of settlement of objections to any expenditure from the revenues of the Corporation shall be such as may be determined by the Mayor-in-Council with the approval of the Corporation.(4)If the Chief Municipal Auditor considers it desirable that the whole or any part of the audit of any accounts shall be conducted in the office in which such accounts originate, he may require such accounts, together with all books and documents having relation thereto, to be made available at all convenient times in such offices for inspection.(5)Notwithstanding anything contained in sub-section (4), the Chief Municipal Auditor shall have the power to require any books or other documents relating to the accounts he is required to audit to be sent for inspection by him :Provided that if such documents are confidential, he shall be responsible for preventing disclosure of their contents.(6)Subject to the approval of the Municipal Commissioner, the Chief Municipal Auditor shall have the authority to frame standing orders and to give directions on all matters relating to audit, and particularly in respect of the method and the extent of audit to be conducted and the raising and pursuing of objections.
