law: The Delhi Municipal Corporation Act, 1957
  Chapter XI
  Accounts and Audit
  Scrutiny and audit of accounts
  3[204. Accounts to be kept.-
  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 the Corporation.]
  3. Subs. by s. 92, ibid., for section 204 (w.e.f. 1-10-1993).