The Assam Municipal (Amendment) Act, 2011State Act of Assam · Act 8 of 2011
The Chief Municipal Officer shall prepare and maintain accounts of receipts and expenditure of the Municipality for a year in such Form and in such manner, as may be prescribed.
Explanation;- For the purposes of this Chapter, “the Chief Municipal Officer” shall mean the Executive Officer posted in a Municipality and in case of vacancy in the said post, the Chairman of a Municipal Board or Town Committee, as the case may be The year shall mean the Financial Year.