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Section 161: Maintenance of Accounts.

The Jammu and Kashmir Municipal Corporation Act, 2000Union territory Act of Jammu and Kashmir · Act 21 of 2000

(1) There shall be kept in such manner and in such form as may be prescribed by regulations, accounts of receipts and expenditure of the Corporation.

(2) Till regulations as mentioned in sub-section (1) are framed, the provisions of the Jammu and Kashmir Financial Code, presently in force in respect of the municipalities shall be applicable.

(3) The accounts of the Municipal Corporation Fund shall be [audited by the Comptroller and Auditor General of India].

(4) For the purpose of examination and audit of the Corporation accounts, the audit agency shall have access to all the Corporation Accounts and to all records and correspondence relating thereto and the Commissioner shall forthwith furnish to the audit agency any explanation concerning any receipts or expenditure which they may call for.

Where this provision sits

ActThe Jammu and Kashmir Municipal Corporation Act, 2000
Section161
Marginal noteMaintenance of Accounts.
JurisdictionUnion territory of Jammu and Kashmir
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted. Substituted for certain words by S.O. 3466 (E) of 2020 dated 05.10.2020.

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