The Delhi Municipal Corporation Act, 1957
Administered Ministry: Ministry of Home Affairs / Department of States
Section
Section 195 Attachment of Municipal Fund for recovery of money borrowed from Government.
(1) If any money borrowed or deemed to have been borrowed by the Corporation from the 1 [Central Government or the Government] or any interest or costs due in respect thereof be not repaid according to the conditions of the loan, the 1 [Central Government or the Government] may attach the Municipal Fund or any part thereof.
(2) After such attachment no person except an officer appointed in this behalf by the Central Government shall in any way deal with the attached fund; but such officer may do all acts in respect thereof which any municipal authority, officer or other employee might have done if such attachment had not taken place, and may apply the proceeds in satisfaction of the arrears and of all interests and costs due in respect thereof and of all expenses caused by the attachment and subsequent proceedings:
Provided that no such attachment shall defeat or prejudice any debt for which the fund was previously charged in accordance with law; and all such prior charges shall be paid out of the proceeds of the fund before any part of the proceeds is applied to the satisfaction of the debt due to the 1 [Central Government].
(2) After such attachment no person except an officer appointed in this behalf by the Central Government shall in any way deal with the attached fund; but such officer may do all acts in respect thereof which any municipal authority, officer or other employee might have done if such attachment had not taken place, and may apply the proceeds in satisfaction of the arrears and of all interests and costs due in respect thereof and of all expenses caused by the attachment and subsequent proceedings:
Provided that no such attachment shall defeat or prejudice any debt for which the fund was previously charged in accordance with law; and all such prior charges shall be paid out of the proceeds of the fund before any part of the proceeds is applied to the satisfaction of the debt due to the 1 [Central Government].
1. Subs. by Act 67 of 1993, s. 90, for "Government" (w.e.f. 1-10-1993).
Section 196 Power to make regulations.
1[2[The Corporation]] may make regulations to carry out the purpose of this Chapter including, in particular, the issue of duplicates in case of loss of debentures by theft, destruction or otherwise, and renewal of debentures on payment of fees prescribed in this behalf by such regulations.
1. Subs. by Delhi Act 12 of 2011, s. 2 “the Corporation” (w.e.f. 13-1-2012).
2. Subs. by Act 10 of 2022, s. 2, for “A Corporation” (w.e.f. 22-5-2022).
2. Subs. by Act 10 of 2022, s. 2, for “A Corporation” (w.e.f. 22-5-2022).
Section 197 Acquisition of property.
1[2[The Corporation]] shall, for the purpose of this Act, have power to acquire and hold movable and immovable property, or any interest therein.
1. Subs. by Delhi Act 12 of 2011, s. 2 “the Corporation” (w.e.f. 13-1-2012).
2. Subs. by Act 10 of 2022, s. 2, for “A Corporation” (w.e.f. 22-5-2022).
2. Subs. by Act 10 of 2022, s. 2, for “A Corporation” (w.e.f. 22-5-2022).
Section 198 Acquisition of immovable property by agreement.
Whenever 1[2[the Corporation]] decides to acquire any immovable property for the purpose of this Act, the Commissioner shall acquire such property on behalf of 1[2[the Corporation]] by agreement on such terms and at such price as may be approved by the Standing Committee.
1. Subs. by Delhi Act 12 of 2011, s. 2 “the Corporation” (w.e.f. 13-1-2012).
2. Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).
2. Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).
Section 199 Procedure when immovable property cannot be acquired by agreement.
Whenever the Commissioner is unable to acquire any immovable property under section 198 by agreement, 1[Government] may at the request of the Commissioner procure the acquisition thereof under the provisions of the Land Acquisition Act, 1894 (1 of 1894), and on payment by 2[3[the Corporation]] of the compensation awarded under that Act and of the charges incurred by the Government in connection with the proceedings, the land shall vest in 2[3[the Corporation]].
1. Subs. by Act 67 of 1993, s. 90, for "Government" (w.e.f. 1-10-1993).br
2. Subs. by Delhi Act 12 of 2011, s. 2 "the Corporation" (w.e.f. 13-1-2012).br
3. Subs. by Act 10 of 2022, s. 2, for "a Corporation" (w.e.f. 22-5-2022).
2. Subs. by Delhi Act 12 of 2011, s. 2 "the Corporation" (w.e.f. 13-1-2012).br
3. Subs. by Act 10 of 2022, s. 2, for "a Corporation" (w.e.f. 22-5-2022).
Section 200 Disposal of property.
With respect to the disposal of property belonging to 1[2[the Corporation]], the following provisions shall have effect, namely:---
(a) the Commissioner may, in his discretion, dispose of, by sale or otherwise, any movable property belonging to 1[2[the Corporation]] not exceeding in value in each instance one thousand rupees, or such higher amount as 1[2[the Corporation]] may prescribe, or let out or hire any movable property or grant a lease of any immovable property belonging to 1[2[the Corporation]], including any right of gathering and taking fruits and the like, for a period not exceeding one year at a time;
(b) the Commissioner may, with the sanction of the Standing Committee,---
(i) dispose of, by sale or otherwise, any movable property belonging to 1[2[the Corporation]] the value of which does not exceed five thousand rupees;
(ii) grant a lease (other than a lease in perpetuity) of any immovable property belonging to 1[2[the Corporation]]; or
(iii) sell or grant a lease in perpetuity of any immovable property belonging to 1[2[the Corporation]] the value of which does not exceed fifty thousand rupees or the annual rent of which does not exceed three thousand rupees;
(c) in cases not covered by clause (a) or clause (b), the Commissioner may, with the sanction of 1[2[the Corporation]], lease, sell, let out on hire or otherwise transfer any property, movable or immovable, belonging to 1[2[the Corporation]];
(d) the consideration for which any immovable property may be sold, leased or otherwise transferred shall not be less than the value at which such immovable property could be sold, leased or otherwise transferred in normal and fair competition;
(e) the sanction of the Standing Committee or of 1[2[the Corporation]] under the aforesaid clauses may be given either generally for any class of cases or specially for any particular case;
(f) subject to any conditions or limitations that may be specified in any other provisions of this Act, the foregoing provisions of this section shall apply to every disposal of property belonging to 1[2[the Corporation]] made under, or for any purpose of, this Act;
(g) every case of disposal of property under clause (a) and clause (b) shall be reported by the Commissioner without delay to the Standing Committee and 1[2[the Corporation]] respectively.
(a) the Commissioner may, in his discretion, dispose of, by sale or otherwise, any movable property belonging to 1[2[the Corporation]] not exceeding in value in each instance one thousand rupees, or such higher amount as 1[2[the Corporation]] may prescribe, or let out or hire any movable property or grant a lease of any immovable property belonging to 1[2[the Corporation]], including any right of gathering and taking fruits and the like, for a period not exceeding one year at a time;
(b) the Commissioner may, with the sanction of the Standing Committee,---
(i) dispose of, by sale or otherwise, any movable property belonging to 1[2[the Corporation]] the value of which does not exceed five thousand rupees;
(ii) grant a lease (other than a lease in perpetuity) of any immovable property belonging to 1[2[the Corporation]]; or
(iii) sell or grant a lease in perpetuity of any immovable property belonging to 1[2[the Corporation]] the value of which does not exceed fifty thousand rupees or the annual rent of which does not exceed three thousand rupees;
(c) in cases not covered by clause (a) or clause (b), the Commissioner may, with the sanction of 1[2[the Corporation]], lease, sell, let out on hire or otherwise transfer any property, movable or immovable, belonging to 1[2[the Corporation]];
(d) the consideration for which any immovable property may be sold, leased or otherwise transferred shall not be less than the value at which such immovable property could be sold, leased or otherwise transferred in normal and fair competition;
(e) the sanction of the Standing Committee or of 1[2[the Corporation]] under the aforesaid clauses may be given either generally for any class of cases or specially for any particular case;
(f) subject to any conditions or limitations that may be specified in any other provisions of this Act, the foregoing provisions of this section shall apply to every disposal of property belonging to 1[2[the Corporation]] made under, or for any purpose of, this Act;
(g) every case of disposal of property under clause (a) and clause (b) shall be reported by the Commissioner without delay to the Standing Committee and 1[2[the Corporation]] respectively.
1. Subs. by Delhi Act 12 of 2011, s. 2 “the Corporation” (w.e.f. 13-1-2012).
2. Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).
2. Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).
Section 201 Contracts by the Corporation.
Subject to the provisions of sections 202 and 203, 1[2[the Corporation]] shall be competent to enter into and perform any contract necessary for the purposes of this Act.
1. Subs. by Delhi Act 12 of 2011, s. 2 “the Corporation” (w.e.f. 13-1-2012).
2. Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).
2. Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).
Section 202 Procedure for making contracts.
With respect to the making of contracts, the following provisions shall have effect, namely:--
(a) every such contract shall be made on behalf of 1[2[the Corporation]] by the Commissioner;
(b) no such contract, for any purpose which in accordance with any provision of this Act the Commissioner may not carry out without the approval or sanction of 1[2[the Corporation]] or some other municipal authority shall be made by him until and unless such approval or sanction has been duly obtained;
3 [(c) no contract which will involve an expenditure exceeding ten lakh rupees or such higher amount as 4[the Central 5[Government]] may from time to time, fix, shall be made by the Commissioner unless the same is previously approved by the Standing Committee; and
(d) every contract made by the Commissioner involving an expenditure exceeding one lakh rupees but not exceeding ten lakh rupees or such higher amount as may be fixed under clause (c) shall be reported by him, within one month after the same has been made to the Standing Committee.]
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(a) every such contract shall be made on behalf of 1[2[the Corporation]] by the Commissioner;
(b) no such contract, for any purpose which in accordance with any provision of this Act the Commissioner may not carry out without the approval or sanction of 1[2[the Corporation]] or some other municipal authority shall be made by him until and unless such approval or sanction has been duly obtained;
3 [(c) no contract which will involve an expenditure exceeding ten lakh rupees or such higher amount as 4[the Central 5[Government]] may from time to time, fix, shall be made by the Commissioner unless the same is previously approved by the Standing Committee; and
(d) every contract made by the Commissioner involving an expenditure exceeding one lakh rupees but not exceeding ten lakh rupees or such higher amount as may be fixed under clause (c) shall be reported by him, within one month after the same has been made to the Standing Committee.]
6 * * * * *
1. Subs. by Delhi Act 12 of 2011, s. 2 “the Corporation” (w.e.f. 13-1-2012).
2. Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).
3. Subs. by Act 67 of 1993, s. 91, for clauses (c) and (d) (w.e.f. 1-10-1993).
4. Subs. by Delhi Act 12 of 2011, s. 2 “Central Government” (w.e.f. 13-1-2012).
5. Subs. by Act 10 of 2022, s. 2, for “Government” (w.e.f. 22-5-2022).
6. Omitted by s. 91, ibid. (w.e.f. 1-10-1993).
2. Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).
3. Subs. by Act 67 of 1993, s. 91, for clauses (c) and (d) (w.e.f. 1-10-1993).
4. Subs. by Delhi Act 12 of 2011, s. 2 “Central Government” (w.e.f. 13-1-2012).
5. Subs. by Act 10 of 2022, s. 2, for “Government” (w.e.f. 22-5-2022).
6. Omitted by s. 91, ibid. (w.e.f. 1-10-1993).
Section 203 Mode of executing contracts.
(1) The mode of executing contracts under this Act shall be prescribed by bye-laws made in this behalf.
(2) No contract which is not made in accordance with the provisions of this Act and the bye-laws made thereunder shall be binding on 1[2[the Corporation]].
3[4[(3) The contracts already made in accordance with the provisions of the bye-laws made under this Act prior to the commencement of the Delhi Municipal Corporation (Amendment) Act, 2022 shall be deemed to have been executed by the Commissioner on behalf of the Corporation constituted under sub-section (1) of section 3 and shall continue until the expiry of the validity period of such contracts.]]
(2) No contract which is not made in accordance with the provisions of this Act and the bye-laws made thereunder shall be binding on 1[2[the Corporation]].
3[4[(3) The contracts already made in accordance with the provisions of the bye-laws made under this Act prior to the commencement of the Delhi Municipal Corporation (Amendment) Act, 2022 shall be deemed to have been executed by the Commissioner on behalf of the Corporation constituted under sub-section (1) of section 3 and shall continue until the expiry of the validity period of such contracts.]]
1. Subs. by Delhi Act 12 of 2011, s. 2 “the Corporation” (w.e.f. 13-1-2012).
2. Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).
3 Ins. by Delhi Act 12 of 2011, s. 15 (w.e.f. 13-1-2012).
4. Subs. by Act 10 of 2022, s. 8, for sub-section (3) (w.e.f. 22-5-2022).
2. Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).
3 Ins. by Delhi Act 12 of 2011, s. 15 (w.e.f. 13-1-2012).
4. Subs. by Act 10 of 2022, s. 8, for sub-section (3) (w.e.f. 22-5-2022).
Section 204 Accounts to be kept.
1[There shall be kept in such manner and in such form as may be prescribed by regulations the General Account of all receipts and expenditures of 1[2[the Corporation]].]
1. Subs. by Act 10 of 2022 s. 92, for section 204 (w.e.f. 1-10-1993).
2. Subs. by Delhi Act 12 of 2011, s. 2 “the Corporation” (w.e.f. 13-1-2012).
3. Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).
2. Subs. by Delhi Act 12 of 2011, s. 2 “the Corporation” (w.e.f. 13-1-2012).
3. Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).
Section 205 Scrutiny of accounts by Municipal Chief Auditor and by the Standing Committee.
(1) The Municipal Chief Auditor shall conduct a monthly examination and audit of the municipal accounts and shall report thereon to the Standing Committee who shall publish monthly an abstract of the receipt and expenditure of the month last preceding, signed by not less than two members of that Committee and by the Municipal Chief Auditor.
(2) The Standing Committee may also from time to time and for such period as it thinks fit conduct independently any examination and audit of the municipal accounts.
(3) For the purpose of examination and audit of the municipal accounts the Standing Committee and the Municipal Chief Auditor shall have access to all the municipal accounts and to all records and correspondence relating thereto and the Commissioner shall forthwith furnish to the Standing Committee or the Municipal Chief Auditor any explanation concerning any receipts or expenditure which they may call for.
(2) The Standing Committee may also from time to time and for such period as it thinks fit conduct independently any examination and audit of the municipal accounts.
(3) For the purpose of examination and audit of the municipal accounts the Standing Committee and the Municipal Chief Auditor shall have access to all the municipal accounts and to all records and correspondence relating thereto and the Commissioner shall forthwith furnish to the Standing Committee or the Municipal Chief Auditor any explanation concerning any receipts or expenditure which they may call for.
Section 206 Report by the Municipal Chief Auditor.
(1) The Municipal Chief Auditor shall---
(a) report to the Standing Committee any material impropriety or irregularity which he may at any time observe in the expenditure or in the recovery of moneys due to 1[2[the Corporation]] or in the municipal accounts;
(b) furnish to the Standing Committee such information as that Committee may from time to time require concerning the progress of the audit.
(2) The Standing Committee shall cause to be laid before 1[2[the Corporation]] every report made by the Municipal Chief Auditor to the Standing Committee and every statement of the views of the Municipal Chief Auditor on any matter affecting the exercise and performance of the powers and duties assigned to him under this Act which the Municipal Chief Auditor may require the Standing Committee to place before 1[2[the Corporation]] together with a report stating what orders have been passed by the Standing Committee upon such report or statement, and 1[2[the Corporation]] may take such action in regard to any of the matters aforesaid as 1[2[the Corporation]] may deem necessary.
(3) As soon as may be after the commencement of each year the Municipal Chief Auditor shall deliver to the Standing Committee a report of the entire municipal accounts for the previous year.
(4) The Commissioner shall cause the said report to be printed and shall forward as soon as may be a printed copy thereof to each councillor and alderman.
(5) The Commissioner shall also forward without delay to the 3 *** Government so many copies of the said report as may be required by that Government with a brief statement of the action, if any taken or proposed to be taken thereon.
(a) report to the Standing Committee any material impropriety or irregularity which he may at any time observe in the expenditure or in the recovery of moneys due to 1[2[the Corporation]] or in the municipal accounts;
(b) furnish to the Standing Committee such information as that Committee may from time to time require concerning the progress of the audit.
(2) The Standing Committee shall cause to be laid before 1[2[the Corporation]] every report made by the Municipal Chief Auditor to the Standing Committee and every statement of the views of the Municipal Chief Auditor on any matter affecting the exercise and performance of the powers and duties assigned to him under this Act which the Municipal Chief Auditor may require the Standing Committee to place before 1[2[the Corporation]] together with a report stating what orders have been passed by the Standing Committee upon such report or statement, and 1[2[the Corporation]] may take such action in regard to any of the matters aforesaid as 1[2[the Corporation]] may deem necessary.
(3) As soon as may be after the commencement of each year the Municipal Chief Auditor shall deliver to the Standing Committee a report of the entire municipal accounts for the previous year.
(4) The Commissioner shall cause the said report to be printed and shall forward as soon as may be a printed copy thereof to each councillor and alderman.
(5) The Commissioner shall also forward without delay to the 3 *** Government so many copies of the said report as may be required by that Government with a brief statement of the action, if any taken or proposed to be taken thereon.
1. Subs. by Delhi Act 12 of 2011, s. 2 “the Corporation” (w.e.f. 13-1-2012)
2. Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).
3. The word Central omitted by Act 67 of 1993, s. 93 (w.e.f. 1-10-1993).
2. Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).
3. The word Central omitted by Act 67 of 1993, s. 93 (w.e.f. 1-10-1993).
Section 207 Special audit at the direction of the Central Government.
(1) The 1*** Government may at any time appoint an auditor for the purpose of making a special audit 2[of the General Account] of the Municipal Fund and of reporting thereon to the 1*** Government and the costs of such audit as determined by the 1*** Government shall be chargeable to the Municipal Fund.
(2) An auditor so appointed may exercise any power which the Municipal Chief Auditor may exercise.
(2) An auditor so appointed may exercise any power which the Municipal Chief Auditor may exercise.
1. The word "Central" omitted by Act 67 of 1993, s. 94 (w.e.f. 1-10-1993).
2. Subs. by s. 94, ibid., for "of any of the Accounts" (w.e.f. 1-10-1993).
2. Subs. by s. 94, ibid., for "of any of the Accounts" (w.e.f. 1-10-1993).
Section 208 Procedure to be followed by the Municipal Chief Auditor.
(1) The Municipal Chief Auditor shall audit the accounts of 1[2[the Corporation]] with the assistance of officers and other employees subordinate to him.
(2) In the discharge of his functions under this section the Municipal Chief Auditor shall
(a) audit the accounts of expenditure from the revenue of 1[2[the Corporation]], expenditure on account of loan works and expenditure incurred out of special funds shall ascertain whether moneys shown therein as having been disbursed were legally available for, and applicable to, the service or purpose to which they have been applied or charged, and whether the expenditure conforms to the authority which governs it;
(b) audit the accounts of debts, deposits sinking funds, advances, suspense and remittance transactions of the Corporation and report upon those accounts and upon the results of verification of the balances relating thereto.
(3) The Municipal Chief Auditor shall examine and audit the statement of accounts relating to the commercial services conducted in any department of 1[2[the Corporation]], including the trading, manufacturing and profit and loss accounts, and the balance-sheets where such accounts are maintained under the orders of 1[2[the Corporation]], 3 [or the Standing Committee,] and shall certify and report upon these accounts.
(4) The Municipal Chief Auditor shall, in consultation with 4 *** the Standing Committee and subject to any directions given by the Corporation, determine the form and manner in which his reports on the accounts of 1[2[the Corporation]] shall be prepared and shall have authority to call upon any officer of the Corporation to provide any information necessary for the preparation of these reports.
(2) In the discharge of his functions under this section the Municipal Chief Auditor shall
(a) audit the accounts of expenditure from the revenue of 1[2[the Corporation]], expenditure on account of loan works and expenditure incurred out of special funds shall ascertain whether moneys shown therein as having been disbursed were legally available for, and applicable to, the service or purpose to which they have been applied or charged, and whether the expenditure conforms to the authority which governs it;
(b) audit the accounts of debts, deposits sinking funds, advances, suspense and remittance transactions of the Corporation and report upon those accounts and upon the results of verification of the balances relating thereto.
(3) The Municipal Chief Auditor shall examine and audit the statement of accounts relating to the commercial services conducted in any department of 1[2[the Corporation]], including the trading, manufacturing and profit and loss accounts, and the balance-sheets where such accounts are maintained under the orders of 1[2[the Corporation]], 3 [or the Standing Committee,] and shall certify and report upon these accounts.
(4) The Municipal Chief Auditor shall, in consultation with 4 *** the Standing Committee and subject to any directions given by the Corporation, determine the form and manner in which his reports on the accounts of 1[2[the Corporation]] shall be prepared and shall have authority to call upon any officer of the Corporation to provide any information necessary for the preparation of these reports.
1. Subs. by Delhi Act 12 of 2011, s. 2 "the Corporation" (w.e.f. 13-1-2012).
2. Subs. by Act 10 of 2022, s. 2, for "a Corporation" (w.e.f. 22-5-2022).
3. Subs. by Act 67 of 1993, s. 95, for certain words (w.e.f. 1-10-1993).
4. Certain words omitted by s. 95, ibid. (w.e.f. 1-10-1993).
2. Subs. by Act 10 of 2022, s. 2, for "a Corporation" (w.e.f. 22-5-2022).
3. Subs. by Act 67 of 1993, s. 95, for certain words (w.e.f. 1-10-1993).
4. Certain words omitted by s. 95, ibid. (w.e.f. 1-10-1993).
Section 209 Power of Municipal Chief Auditor to make queries, etc., and call for returns, etc.
(1) The Municipal Chief Auditor may make such queries and observations in relation to any of the accounts of 1[2[the Corporation]] which he is required to audit and call for such vouchers, statements, returns and explanations in relation to such accounts as he may think fit.
(2) Every such query or observation as aforesaid shall be promptly taken into consideration by the officer or authority to whom it may be addressed and returned without delay with the necessary vouchers, documents or explanations to the Municipal Chief Auditor.
(3) The powers of the Municipal Chief Auditor with regard to the disapproval of, and the procedure with regard to the settlement of objections to, expenditure from the revenues of 1[2[the Corporation]] shall be such as may be prescribed by the Standing Committee in consultation with the Municipal Chief Auditor and with the approval of 1[2[the Corporation]].
(4) If the Municipal Chief Auditor considers it desirable that the whole or any part of the audit applied to any accounts which he is required to audit shall be conducted in the offices in which those accounts originate he may require that those accounts, together with all books and documents having relation there to, shall at all convenient times be made available in the said offices for inspection.
(5) The Municipal Chief Auditor shall have the power to require that any books or other documents relating to the accounts he is required to audit shall be sent for inspection by him:
Provided that if the documents are confidential he shall be responsible for preventing disclosure of their contents.
(6) The Municipal Chief Auditor shall have authority to frame standing orders and to give directions on all matters relating to audit, and particularly in respect of the method and the extent of audit to be applied and the raising and pursuing of objections.
(7) Expenditure sanctioned by the Municipal Chief Auditor shall be audited by an officer to be nominated by 1[2[the Corporation]].
(2) Every such query or observation as aforesaid shall be promptly taken into consideration by the officer or authority to whom it may be addressed and returned without delay with the necessary vouchers, documents or explanations to the Municipal Chief Auditor.
(3) The powers of the Municipal Chief Auditor with regard to the disapproval of, and the procedure with regard to the settlement of objections to, expenditure from the revenues of 1[2[the Corporation]] shall be such as may be prescribed by the Standing Committee in consultation with the Municipal Chief Auditor and with the approval of 1[2[the Corporation]].
(4) If the Municipal Chief Auditor considers it desirable that the whole or any part of the audit applied to any accounts which he is required to audit shall be conducted in the offices in which those accounts originate he may require that those accounts, together with all books and documents having relation there to, shall at all convenient times be made available in the said offices for inspection.
(5) The Municipal Chief Auditor shall have the power to require that any books or other documents relating to the accounts he is required to audit shall be sent for inspection by him:
Provided that if the documents are confidential he shall be responsible for preventing disclosure of their contents.
(6) The Municipal Chief Auditor shall have authority to frame standing orders and to give directions on all matters relating to audit, and particularly in respect of the method and the extent of audit to be applied and the raising and pursuing of objections.
(7) Expenditure sanctioned by the Municipal Chief Auditor shall be audited by an officer to be nominated by 1[2[the Corporation]].
1. Subs. by Delhi Act 12 of 2011, s. 2 "the Corporation" (w.e.f. 13-1-2012).
2. Subs. by Act 10 of 2022, s. 2, for "a Corporation" (w.e.f. 22-5-2022).
2. Subs. by Act 10 of 2022, s. 2, for "a Corporation" (w.e.f. 22-5-2022).
Section 210 Omitted..
[Definitions.] Omitted by the Delhi Municipal Corporation (Amendment) Act, 1993 (67 of 1993), s. 96 (w.e.f. 1-10-1993).
Section 211 Omitted..
[Power to require Corporation to carry out surveys and formulate proposals.] Omitted by s. 96, ibid. (w.e.f. 1-10-1993).
Section 212 Omitted..
[Power to construct additional works.] Omitted by s. 96, ibid. (w.e.f. 1-10-1993).
Section 213 Omitted..
[Functions in relation to water supplies.] Omitted by s. 96, ibid. (w.e.f. 1-10-1993).
Section 214 Omitted..
[Water supplied for domestic purposes not to be used for non-domestic purposes.] Omitted by s. 96, ibid. (w.e.f. 1-10-1993).