Delhi Municipal Corporation Act, 1957 · Chapter XI: Accounts and Audit · Scrutiny and audit of accounts
Section 207: Special audit at the direction of the Central Government
(1) The *** Government may at any time appoint an auditor for the purpose of making a special audit [of the General Account] of the Municipal Fund and of reporting thereon to the *** Government and the costs of such audit as determined by the *** Government shall be chargeable to the Municipal Fund.
(2) An auditor so appointed may exercise any power which the Municipal Chief Auditor may exercise.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 207
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