Section 24(3)(b) in The West Bengal Industrial Infra-Structure Development Corporation Act, 1974
(b)If the financial statement is returned, the Corporation shall, within one month of receiving it from the State Government,-(i)revise the financial statement in the light of the comments and suggestions made by the State Government and resubmit the same so revised to the State Government, or(ii)if it does not think fit to revise the financial statement, resubmit it in its original form to the State Government together with its replies on the comments and suggestions made by the State Government.