Section 21(2) in The Orissa Motor Transport Workers' Rules, 1966
(2)The accounts pertaining to the canteen shall be audited once in every 12 months by registered Accountants and Auditors. The balance-sheet prepared by the said Auditors shall be submitted to the Canteen Managing Committee not later than 2 months of the closing of the audited accounts:Provided that the accounts pertaining to the canteen in a public sector undertaking having its own Accounts Department may be audited in that Department.
