Section 74(3) in The Howrah Municipal Corporation Act, 1980
(3)For the purpose of audit of the accounts of the Corporation the Chief Auditor shall have access to all accounts of the Corporation and records and correspondences relating thereto [* * * * * *] [Words ', and the Commissioner shall forthwith furnish to the Chief Auditor such explanation concerning any receipt or expenditure as he may call for' omitted by W.B. Act 17 of 1995.].
