Section 122 in Tamil Nadu District Municipalities Act, 1920
122. Appointment of auditors of accounts.
- The [State Government] [The word 'Provincial Government' were substituted for the words 'Local Government' by the Adaptation Order of 1937 and the word 'State' was substituted for 'Provincial' by the Adaptation Order of 1950] shall appoint auditors of the accounts of receipt and expenditure of the municipal fund. Such auditors shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (Central Act XLV of 1860).
