Section 10(4)(ii) in Bombay Local Fund Audit Act, 1930
(ii)a local authority whose annual income is Rs. 50,000 or less [a Zilla Parishad, Panchayat Samiti, or a Municipal Council for such 'C' Class Municipal area] may, instead of so publishing such report of defects and irregularities, explanation and final report in the newspaper, publish the same by affixing a copy thereof at its office and at such other conspicuous places within its limits as it may think fit, [and by inserting a notice [in Marathi] in such newspaper that the copy has been affixed for inspection of the public accordingly.]