26. Preparation and submission of accounts .-(1) Every licensee, unless exempted under section 11, shall cause the accounts of his undertaking to be made upto the thirty-first day of March each year.
(2)Such licensee shall prepare and render an annual statement of his accounts in accordance with the provisions of section 11 within a period of six months from the aforesaid date, or such extended period as the State Government may authorise after it is satisfied that the time allowed is insufficient owing to any cause beyond the control of the licensee and the statement shall be rendered in quadruplicate if the State Government so desires.(3)The accounts shall be made up in the prescribed forms set out in Annexures IV and V and shall be rendered in Indian currency. [All the forms shall be signed by the licensee or his accredited agent or manager.](4)The State Government may, by special or general order, direct that in addition to the submission of the annual statements of accounts in the forms prescribed in sub-rule (3), a licensee shall submit to the State Government or such other authority as it may appoint in this behalf such additional information as it may require for the purpose.
