Section 162(1) in The Calcutta Municipal Corporation Act, 1980
(1)The Mayor-in-Council, shall forthwith remedy any defects or irregularities that may be pointed out by the State Government or the auditors and shall report to the Corporation and the State Government the action taken by it:Provided that if there is a difference of opinion between the Mayor-in-Council and the auditors, the Mayor-in-Council, or if the Mayor-in-Council does not remedy any defect or irregularity, the auditors, shall refer the matter to the State Government within such time and in such manner as the competence of the State Government to pass such orders thereon as it thinks fit.
