Section 120A in The Chhattisgarh Municipalities Act, 1961
120A. Financial Statement.
- [The Chief Municipal Officer shall within four months from the date of close of the financial year, cause to prepare a financial statement containing an income and expenditure account and receipts and payments account for the financial year in respect of the Council, The form of the financial statement and the manner in which the financial statement shall be prepared, shall be as such as may be prescribed.
