140. (1) As soon as may be after the first day of July every year, and not later than such date as may be fixed by the Government, the Corporation shall submit to the Government a detailed report of the administration during the preceding year in such form as the Government may direct. (2) Copies of the report shall be kept for sale at the Corporation offices.

141. The Government may at any time require the Chief Executive Officer-(a) to produce any record, correspondence, plan, or other documents;(b) to furnish any return, plan, estimate, statement, accounts or statistics;(c) to furnish or obtain and furnish any report; and the Chief Executive Officer shall comply with such requisition

142. The Government may depute any officer to inspect or examine any department or office of the Corporation or any service or work undertaken by the Corporation or any property belonging to the Corporation and to report thereon; and the Corporation and all officers and other employees thereof shall be bound to afford the officer so deputed access at all reasonable times to the premises and properties of the Corporation and to all records, accounts and other documents the inspection of which he may consider necessary to enable him to discharge his duties.

143. If, after consideration of anything requisitioned under section 141 or of any report under section 142 or of any information received otherwise, the Government is of opinion- (a) that any action taken is unlawful or irregular or any duty imposed on the Corporation by or under this Ordinance has not been performed or has been performed in an imperfect, insufficient or unsuitable manner; or (b) that adequate financial provision has not been made for the performance of any duty, the Government may, by order, restrain the Corporation from performing the act or direct the Corporation, within a period specified in the order, to make arrangements to its satisfaction for the proper performance of the duty or to make financial provision to its satisfaction for the performance of the duty, as the case may be, and the Corporation shall comply with such order: Provided that, unless in the opinion of the Government, the immediate execution of such order is necessary, the Government shall, before making an order under this section, give the Corporation an opportunity of showing cause why such order shall not be made.

144. If, within the period specified in any order made under section 143, any action directed under that section has not been duly taken, the Government may make arrangements for the taking of such action and may direct that all expenses connected therewith shall be defrayed out of the Corporation Fund.

145. If, in the opinion of the Government, any proceedings of the Corporation are not in conformity with this Ordinance or the rules, regulations or by laws or with any other law, the Government may, by order, annul or omit from the records such proceedings and do all things necessary to secure such conformity: Provided that the Government shall, before making an order under this section, give the Corporation an opportunity of showing cause why such order should not be made.

146. (1) If, in the opinion of the Government, the Corporation-(a) is unable to discharge or persistently fails in discharging its duties, or(b) is unable to administer its affairs or meet its financial obligations, or(c) generally acts in a manner contrary to public interests, or(d) otherwise exceeds or abuses its power, ¹[or (e) has failed, without any reasonable excuse, to collect at least seventy five per cent of the total amount of the tax, rate, cess, toll, fee and other charges levied by it in a year,]the Government may, by order published in the official Gazette, supersede the Corporation for such period as may be specified in the order: Provided that the Government shall, before making an order under this section, give the Corporation an opportunity of showing cause why such order should not be made. (2) On the publication of an order under sub section (1)-(a) all persons holding office as ²[* * *] ³[* * *] Mayor and Commissioners shall cease to hold office;(b) all the functions of the Corporation shall, during the period of supersession, be exercised and performed ⁴[by such person or authority as the Government may appoint in this behalf ];(c) all funds and property belonging to the Corporation shall, during the period of supersession, vest in the Government.

147. (1) If, after such enquiry as may be necessary, the Government is of the opinion that the Corporation is not able to run a particular department or institution efficiently, it may, by order published in the official Gazette, suspend the authority of the Corporation over such department or institution for such period as may be specified in the order. (2) Where the authority of the Corporation over any department or institution is so suspended, the Government may itself take over the management of such department or institution or make such other arrangements as it thinks fit, and may require the Corporation or, in case the Corporation fails to comply, the Bank or person holding the Corporation Fund to place such amount as may be necessary for the management of such department or institution at the disposal of the Government.

148. Every act or omission specified in the Third Schedule shall be an offence under this Ordinance.

⁵[149. (1) An offence under this Ordinance for which no penalty is expressly provided shall be punished with fine which may extend to ten thousand Taka, and if the offence is a continuing one, with a further fine which may extend to five hundred Taka for every day after the date of the first commission during which period the offender has persisted in the offence. (2) Where a person is convicted of an offence under this Ordinance for the second time, he shall be punished with simple imprisonment for a term which may extend to six months, or with fine which may extend to twenty five thousand Taka, or with both. (3) Where a person is convicted of an offence specified in items 3, 14, 19, 24, 44 or 50 of the Third Schedule the Court convicting him may, on the prayer of the Chief Executive Officer or a person mentioned in section 151, also order or direct-(a) the stoppage of doing of any act without any licence or permission;(b) the stoppage of carrying on of any dangerous or offensive trade or the storing of any offensive or dangerous articles;(c) the stoppage of operation or removal of any brick kiln, lime kiln, charcoal kiln or pottery;(d) the removal or destruction of any obscene advertisement;(e) the removal or confiscation of any goods, material, machinery or implement in respect of which or with which any offence mentioned in this sub section is committed, as the case may be.]

150. The Chief Executive Officer or any person generally or specially authorised by the Corporation in this behalf, may compound any offence under this Ordinance.

151. No Court shall take cognizance of any offence under this Ordinance except on a complaint in writing received from the Chief Executive Officer or a person generally or specially authorised by the Corporation in this behalf.

152. (1) The Government may, in the prescribed manner, include within the limits of the City any area adjacent thereto or exclude from the limits of the City any area comprised therewith. (2) When any area is included within the limits of the City, this Ordinance and all rules, regulations, by laws, directions and powers made, issued or conferred under this Ordinance shall apply to the said area. (3) When any area is excluded from the limits of the City, this Ordinance and all rules, regulations, by laws, orders, directions and powers made, issued or conferred under this Ordinance shall cease to apply thereto. (4) The Government may make such orders as may be necessary to give effect to the inclusion or exclusion of the said area and any matters incidental or ancillary thereto.

153. (1) Any person aggrieved by an order passed by the Corporation or by the Mayor ⁶[* * *] or by the Chief Executive Officer in pursuance of this Ordinance or the rules or by laws, may appeal to such authority, in such manner and within such period as may be prescribed. (2) Any order passed in appeal shall be final and shall not be called in question in any Court.

154. The Government may, by Standing Orders issued from time to time,-(a) define and regulate the relations of the Corporation with other local authorities;(b) provide for co ordinating the activities of the Corporation and Government authorities or agencies;(c) provide for giving financial assistance to the Corporation, including the making of grants for specified purposes on specified terms and conditions;(d) provide for the general guidance of the Corporation in carrying out the purposes of this Ordinance.

155. (1) The Government may make rules to carry out the purposes of this Ordinance. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the matters enumerated in the Fourth Schedule, and all matters incidental, consequential and supplemental thereto.

156. The Corporation may make regulations to regulate the procedure in respect of all or any of the matters enumerated in the Fifth Schedule, and all matters incidental, consequential and supplemental thereto.

157. (1) The Corporation may, and if so required by the Government, shall, make by laws, not inconsistent with the provisions of this Ordinance and the rules, to carry out the purposes of this Ordinance. (2) In particular and without prejudice to the generality of the foregoing power, such by laws may provide for all or any of the matters enumerated in the Sixth Schedule, and all matters incidental, consequential and supplemental thereto.

158. (1) All by laws shall be made subject to the condition of previous publication. (2) All regulations and by laws shall be subject to the sanction of the Government and the Government may sanction any regulations or by laws with or without modifications.(3) All rules, regulations and by laws shall be notified in the official Gazette. (4) Copies of rules, regulations and by laws shall be kept available at the office of the Corporation for inspection and sale

. 159. (1) The Government may, by notification in the official Gazette, delegate all or any of its powers under this Ordinance or the rules to the Divisional Commissioner or any other officer subordinate to it. (2) The Corporation may, by resolution passed with the previous sanction of the Government and subject to such terms and conditions as may be specified in the resolution, delegate any of its functions to all or any of its Standing Committees or to the Chief Executive Officer. (3) A Standing Committee may, by resolution passed with the previous sanction of the Corporation and subject to such terms and conditions as may be specified in the resolution, delegate any of its functions to the Chief Executive Officer not being powers delegated to it under sub section (2). (4) The Chief Executive Officer may, by order in writing issued with the previous sanction of the Corporation and subject to such terms and conditions as may be specified in the order, delegate any of his functions to any other officer or employees of the Corporation not being powers delegated to him under sub section (2) or sub-section (3).

160. (1) Wherever it is provided in this Ordinance, or in the rules, regulations or by laws, that the permission or sanction of the Corporation shall be necessary to the doing of any act, such permission or sanction shall be in writing. (2) Every licence, sanction or permission granted by or under the authority of the Corporation shall be signed by the Chief Executive Officer or by such other officer as may be authorised in this behalf by rules, regulations or by laws.

161. No suit shall be instituted against the Corporation or the Mayor ⁷[* * *] or Commissioner or the Chief Executive Officer or any other officer or employee of the Corporation in respect of any act done or purporting to be done in official capacity, until the expiration of one month next after notice in writing has been in the case of the Corporation, delivered or left at its office, and in the case of the Mayor ⁸[* * *] or any Commissioner, or the Chief Executive Officer or other officer or employee delivered to him or left at his office or place of abode, stating the cause of action and the name and place of abode of the intending plaintiff and the plaint shall contain a statement that such notice has been so delivered or left.

162. (1) Where anything is required to be done or not to be done by any person under this Ordinance, or the rules, regulations or by-laws, a notice shall be served on the person concerned specifying the time within which the requirement shall be complied with. (2) No notice shall be invalid for defect of form. (3) Every notice shall, unless otherwise provided, be served or presented by giving or tendering the notice or sending it by post to the person for whom it is intended or by affixing it on some conspicuous part of his place of abode or business. (4) A notice intended for the public in general shall be deemed to have been sufficiently served if a copy thereof is affixed in such public place as may be determined by the Corporation.

163. All records prepared or registers maintained under this Ordinance shall be deemed to be public documents within the meaning of the Evidence Act, 1872 (I of 1872), and shall be presumed to be genuine until the contrary is proved.

164. The Mayor ¹⁰[* * *] and every Commissioner and the Chief Executive Officer and every other officer or employee of the Corporation, and every other person duly empowered to act on behalf of the Corporation, shall be deemed to be a public servant within the meaning of section 21 of the Penal Code (XLV of 1860).

164A. [Mayor, etc., not to be disqualified for membership of Parliament.- Omitted by section 35 of the Chittagong City Corporation (Amendment) Act, 1993 (Act No. VII of 1993).]

165. No suit, prosecution or other legal proceeding shall lie against the Government or the Corporation, or against any person authorised by either, for anything which is in good faith done or intended to be done under this Ordinance or the rules, regulations or by laws, or for any damage caused or likely to be caused by any such thing.

166. The provisions of this Chapter shall have effect notwithstanding anything contained in any other provision of this Ordinance.

¹¹[167A. (1) The Administrator appointed under section 167 may, with the approval of the Government, appoint a ward committee for each ward to assist him in the performance of his functions. (2) A ward committee shall consist of a Chairman and such number of other members as may be appointed by the Administrator. (3) The Chairman of a ward committee shall be deemed to be a Commissioner for the purposes of this Ordinance.]

167. (1) Notwithstanding anything contained in this Ordinance or any other law for the time being in force, on the commencement of this Ordinance, the Chittagong Paurashava constituted under the Paurashava Ordinance, 1977 (Ordinance XXVI of 1977), shall be deemed to be the Chittagong Municipal Corporation. (2) Until the Corporation is constituted in accordance with the provisions of the Ordinance, the functions of the Corporation shall be performed by an Administrator to be appointed by the Government. (3) The Government may appoint ¹²[two Deputy Administrators] to assist the Administrator in the performance of his functions.

168. For the purpose of first general election of Commissioners, the Government shall, by order published in the official Gazette, determine-(a) the number of wards into which the City shall be divided;(b) the extent of each such ward; and(c) the number of seat or seats allotted to each such ward.

¹³[168A. Notwithstanding anything contained in this Ordinance or in any other law for the time being in force, all orders made, acts and things done, and actions and proceedings taken, or purported to have been made, done or taken, by the Corporation during the period between 18th September, 1991 and the date of the first meeting of the Corporation composed of persons elected, subsequent to 18th September, 1991 under this Ordinance (both days inclusive), are hereby ratified and confirmed and shall be deemed to have been validly made, done or taken by the Corporation and shall not be called in question in or before any Court, tribunal or authority on any ground whatsoever.]

169. (1) On the commencement of this Ordinance, the Paurashava Ordinance, 1977 (Ord. XXVI of 1977), shall, in its application to be City of Chittagong, stand repealed. (2) Upon the repeal of the said Ordinance,-(a) the Chittagong Paurashava shall stand dissolved and the persons holding office as Chairman and Commissioners thereof cease to hold office;(b) all rules, regulations, by laws or orders made, notifications or notices issued, or licences or permissions granted under the enactment repealed under sub section (1), and in force immediately before the commencement of this Ordinance shall, in so far as it is not inconsistent with the provisions of this Ordinance continue in force and be deemed to have been respectively made, issued or granted under the provisions of this Ordinance until it is altered, repealed or amended under the said provisions;(c) all assets, rights, powers, authorities and privileges, and all property, movable and immovable, cash and bank balances, funds, investments and all other rights and interests in, or arising out of such property of the Chittagong Paurashava subsisting immediately before the commencement of this Ordinance shall stand transferred to and vest in the Corporation;(d) all debts, obligations and liabilities incurred, all contracts entered into and all matters and things engaged to be done by, with or for Chittagong Paurashava before the commencement of this Ordinance shall be deemed to have been incurred, entered into or engaged to be done by, with or for the Corporation;(e) all budget estimates, assessments, valuations, measurements or schemes made by the Chittagong Paurashava shall, in so far as they are not inconsistent with the provisions of this Ordinance, continue in force and be deemed to have been made under the provisions of this Ordinance until it is altered, amended or superseded under the said provisions;(f) all taxes, rates, tolls, cesses, fees, rents and other sums of money due to the Chittagong Paurashava immediately before the commencement of this Ordinance shall be deemed to be due to the Corporation;(g) all taxes, rates, tolls, cesses, fees, rents, fares and other charges levied by the Chittagong Paurashava shall, until they are varied by the Corporation, continue to be levied at the same rate at which they were levied by them immediately before the commencement of this Ordinance;(h) every officer and other employee of the Chittagong Paurashava shall stand transferred to and become an officer or other employee of the Corporation with such designation as the Chief Executive Officer may determine and shall hold office or service in the Corporation on the same terms and conditions as were enjoyed by him immediately before the commencement of this Ordinance and shall continue to do so until his terms and conditions are duly altered under this Ordinance:Provided that no officer or other employee whose services are so transferred shall be entitled to any compensation because of such transfer:Provided further that an officer or other employee may, within such time as may be specified by the Corporation, exercise his option not to serve in the Corporation;(i) all suits, prosecutions and other legal proceedings instituted by or against the Chittagong Paurashava before the commencement of this Ordinance shall be deemed to be suits, prosecutions and proceedings by or against the Corporation and shall be proceeded or otherwise dealt with accordingly.

170. Where this Ordinance makes any provision for anything to be done but no provision, or no sufficient provision, has been made as respects the authority by whom, or the manner in which, it shall be done, then, it shall be done by such authority and in such manner as may be prescribed.

171. If any difficulty arises in giving effect to the provisions of this Ordinance, the Government may, by order, do anything which appears to it to be necessary for the purpose of removing the difficulty: Provided that no such order shall be made after the expiration of two years from the constitution of the Corporation.