(1) As soon as may be after the first day of April in every year and not later than such date as may be fixed by the Government, a town municipal council shall submit to the Deputy Commissioner and the Commissioner and a city municipal council shall submit to the Commissioner and to Government a report on the administration during the preceding official year in such form and with such details as the Government may direct.

(2) The Municipal Commissioner or Chief Officer shall prepare the report and place it before the municipal council for consideration, and forward it to the Deputy Commissioner, Commissioner and Government as specified in sub-section (1) along with the resolution of the municipal council thereon.

(3) The report may be published in such manner as the municipal council may direct.