Section 49 in The Orissa Contract Labour (Regulation and Abolition) Rules, 1975
49.
The accounts pertaining to the canteen shall be audited once every 12 months by registered accountants and auditors.Provided that the Labour Commissioner, Orissa may approve of any other person to audit the accounts, if he is satisfied that it is not feasible to appoint a registered accountant and auditor in view of the site or the location of the canteen.
