Section 13(2) in The Land Ports Authority of India Rules, 2011
(2)After certification of the Annual Statement of Accounts by the Comptroller and Auditor General of India or any other person authorised by him in this behalf, the Annual Statement of Accounts together with the Audit report thereon, shall be forwarded annually to the Central Government within a period of three months from the date of submission of the Annual Statement of Accounts to the Comptroller and Auditor General of India.
