JUDGMENT Heard Shri Pankaj Gupta, learned counsel for the petitioner, learned Standing Counsel for State respondents and Shri Ram Kumar Singh representing respondent nos. 4 and 5-Nagar Panchayat, Fatehpur, District Barabanki. The petitioner who is a member of Nagar Panchayat concerned has filed this writ petition under Article 226 of the Constitution seeking a direction to the district authorities to institute enquiry in relation to purchase of goods in Nagar Panchayat, Fatehpur, District Barabanki The affairs of Nagar Panchayat are governed by the relevant provisions of The U.P. Municipalities Act, 1916. A separate Chapter under the Heading 'Control of Municipality' which comprises of Sections 32 to 36 providing for supervision by the Prescribed Authority empowers the authorities to exercise such powers on the functioning of the Municipality which will have control over the functions of the Municipality. Section 32 empowers the Prescribed Authority (as defined in Section 2 (17) (2) of the said Act) to inspect, or cause to be inspected by an officer not below the rank of Sub-Divisional Officer any immovable property used or occupied by a Municipality or Joint Committee, or any work in progress under the direction of a Municipality or of such Committee. The Prescribed Authority is also empowered to pass an order in writing calling for an inspection of a book or document in the possession or under the control of a Municipality or of such Committee. It has also been provided in the said provision that the Prescribed Authority can require the Municipality in writing to furnish such statements, accounts, reports or copies of documents, relating to the proceedings or duties of the Municipality or Committee, as it thinks fit to call for. Thus powers of supervision has been vested in the Prescribed Authority under section 32 of the said Act. Sections 34 and 35 empowers the State Government and the Prescribed Authority or the District Magistrate to take certain action in case any irregularity is noticed. Section 36 of the Act gives extraordinary powers to the District Magistrate in case of emergency as well. Allegations made by the petitioner in this writ petition is that several irregularities including financial irregularity have been committed by the Nagar Panchayat, Fatehpur in certain cases. Section 36 of the Act gives extraordinary powers to the District Magistrate in case of emergency as well. Allegations made by the petitioner in this writ petition is that several irregularities including financial irregularity have been committed by the Nagar Panchayat, Fatehpur in certain cases. Keeping in view the nature of allegations, we are of the view that the entire matter may be enquired into by the Prescribed Authority under section 32 by calling upon a report and such other documents which may be found by him to be relevant. The petitioner will thus approach the Prescribed Authority by way of making representation annexing therewith all the documents on which he intends to rely. On receipt of such representation the Prescribed Authority will thereafter either act in accordance with the provisions contained in Section 32 of the Municipalities Act and in case, any such irregularities are found, the same shall be reported by the Prescribed Authority to the State Government. On receipt of such a report from the Prescribed Authority, the State Government will take further decision depending upon the nature of report received by the Prescribed Authority. The aforesaid exercise shall be completed within a period of two months from the date of certified copy of this order and the State Government will thereafter act in accordance with the provisions contained in the Act within further two months from the date of receipt of report from the enquiry officer or the Prescribed Authority. However, it is made clear that we have not expressed any opinion on the merits of the claim or complaint of the petitioner. The Prescribed Authority and the State Government or any other authority empowered under the Municipalities Act shall conduct fair and proper enquiry in the matter. With the aforesaid observations/directions, the writ petition is disposed off.