Section 138(3) in Gauhati Municipal Corporation Act, 1971
(3)The Examiner without prejudice to the generality of sub-section (1) shall include in his report, -(a)Any payment, which appears to him to be contrary to law;(b)The amount of any deficiency or loss, which appears to have been caused by the gross negligence or misconduct of any person including the Administrator of a superseded Corporation;(c)The amount of any sum received which ought to have been but is not brought into account by any person; and(d)Any material impropriety or irregularity in the expenditure or in the recovery of money due to the Corporation or in the Municipal accounts.
