JUDGMENT

These writ petitions are connected, and therefore, I am disposing of these cases by a common judgment. The issues raised in these writ petitions are one and the same, and therefore, I am disposing of them by a common judgment.

2. The petitioners in these writ petitions are Councillors of Maradu Municipality, and they were representing different divisions during different periods. The petitioners received Ext.P1, produced in these writ petitions, directing the remittance of a certain amount stated as liabilities of Councilors under different heads. It is stated that the alleged liabilities are to be apportioned among the members of the Municipal Council who were present in the council meeting and who did not object to the decision concerned. There was an audit objection in connection with the same. Based on the 2026:KER:24193 same, Ext.P1 is issued in these writ petitions. The point raised by the petitioners in these writ petitions is that, a detailed procedure is prescribed as per Section 16 of the Kerala Local Fund Audit Act, 1994 (for short Audit Act) and the Kerala Local Funds Audit Rules, 1996 (for