Section 191(1) in The West Bengal Panchayat Act, 1973
(1)Within two months from the receipt of the report referred to in section 190, the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad concerned shall, at a meeting, remedy any defect or irregularity pointed out in the report and shall also inform the auditor of the action taken by it. The Gram Panchayat, the Panchayat Samiti or the Zilla Parishad concerned shall give reasons or explanations in case any defect or irregularity is not removed.
