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THE CONSTITUTION, MADE UNDERSTANDABLE

Article 243Z
Audit of accounts of Municipalities

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26 Parts12 Schedules506 indexed article entries, including historical omissions
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Source edition: as on 1 May 2026. Omitted and struck-down reference entries remain labelled. Open the authoritative PDF ↗

Article 243Z / Part IXA

Audit of accounts of Municipalities

included in edition
THE PLAIN-LANGUAGE GUIDE

What does this mean?

State law can provide for keeping and auditing municipal accounts. The operative audit procedure is found in that law rather than fully specified in this Article.

The framework for municipalities, urban representation, finances and district or metropolitan planning.

PURPOSE & CONTEXT

Why is this provision here?

Urban local self-government needs workable representation, resources, accountability and territorial rules. This supplies the particular rule described above.

Historical evidence

Article 243Z was introduced in its present subject framework by Amendment 74 (1992), after the original Constitution. The verified sources are the official edition and the linked Amendment Act and Bill statement. Original 1946–1950 Assembly debates predate this insertion and are not presented as its direct drafting reason. The explanation of function above is editorial; the Bill statement supplies the attributed legislative reasons for the later proposal.

The explanation of purpose is an editorial reading of the provision. A drafting motive is attributed only where a linked historical source supports it.

Limits, exceptions & reading carefully

Educational summary of the linked source text. Exceptions, provisos, implementing laws and applicable judgments must be read before applying it to a real case.

Read the official constitutional text
243Z. Audit of accounts of Municipalities.—The Legislature of a State may, by law, make provisions with respect to the maintenance of accounts by the Municipalities and the auditing of such accounts.

Extracted from the Legislative Department’s May 2026 edition. Page footnotes may refer to neighbouring provisions; check their markers in the PDF. Inclusion in this edition does not by itself establish commencement or judicial effect.