Section 85(1) in West Bengal Municipal Corporation Act, 2006
(1)Notwithstanding anything contained in this Act or the rules or the regulations or the bye-laws made thereunder, the Chief Auditor shall-(a)report to the Commissioner any material impropriety or irregularity which he may, at any time, observe in the expenditure or in the recovery of moneys due to the Corporation or in the accounts of the Corporation:(b)furnish to the Commissioner such information as he may require on the progress of the audit.
