Section 272(2) in The Himachal Pradesh Municipal Corporation Act, 1994
(2)Where the inspection or an audit report discloses the misappropriation, mis-utilization or embezzlement of municipal funds by an office bearer of a municipality and the prescribed authority is satisfied that continuance in office of such a person will prejudice the enquiry under section 273 and apprehends tempering with record and witnesses may suspend such a person and in case he is in possession of any record, money or any property of the municipality, order him to hand-over such records, money or property to the Executive Officer/ Secretary of the municipality.
