Bhavan to carry out special audit of Beed Municipal Council. Mr. Tungar, learned Counsel appearing for the petitioner vehemently submitted that inspite of the directions from the Divisional Commissioner as well from the office of Joint Director / Local Auditor, Municipal Council, Beed, there is no positive response from respondent No.4. Mr. Tungar invited our attention to the communication placed on record dated 09.04.2018 whereby the Joint Director / Local Auditor, Municipal Council Beed informed the Chief Officer, Municipal Council, Beed that inspite of the various communications certain documents are not made available to the office of Joint Director. The letter also refers to a request made on behalf of the office of Chief Officer, Municipal Council, Beed for grant of time to provide necessary material on the ground that the employees of the Municipal Council were engaged in election duty and it is further submitted that as soon as the elections are over, necessary documents would be made available to the Authority. Then it is stated that inspite of the subsequent communications, no documents are made available. As such, there is delay in undertaking exercise of special audit.