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Section 100

Accounts and Audit. — (1) The 1 [State Town and Country Planning Committee], the District Planning Committees, the Metropolitan Planning Committees, the Development Authorities, the Municipal Corporations, the Municipal Councils, the Town Panchayats and the Village Panchayats shall maintain proper accounts 2 accounts] maintained by them under this Act and prepare an annual statement of accounts

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100. Accounts and Audit. — (1) The 1 [State Town and Country Planning Committee], the District Planning Committees, the Metropolitan Planning Committees, the Development Authorities, the Municipal Corporations, the Municipal Councils, the Town Panchayats and the Village Panchayats shall maintain proper accounts 2 accounts] maintained by them under this Act and prepare an annual statement of accounts (2) Every Local Self Government Institution and Development Authority shall prepare relevant financial statements and 6 [provide] the report to the District Planning Committee and Metropolitan Planning Committee, if any, which shall consolidate such reports and 7 [provide] a consolidated report to the 8 [Government], in such form and on or before such date as may be prescribed. [and proper records in respect of in such form as may be prescribed. 3 [(2) The accounts maintained under sub-section (1) shall be subject to all audit procedures in force in the Government.] (3) All the accounts and other records of the 4 [ State Town and Country Planning Committee] shall be made available to the auditor for the purpose of the audit. (4) The Government shall cause the audit report to be laid, as soon as may be, after they are received, before the Legislative Assembly. 101. Annual Reports.—(1) The 5 [ State Town and Country Planning Committee] shall prepare for each financial year a report of its activities, in the previous financial year and submit the report to the Government in such form and on or before such date as may be prescribed. every year a report on its activities relating to the implementation of the Plans under this Act for each financial year, clearly specifying sector wise physical targets achieved along with CHAPTER XIV SUPPLEMENTAL AND MISCELLANEOUS PROVISIONS