Section 21(2) in The Punjab Motor Transport Workers Rules, 1963
(2)The accounts pertaining to the Canteen shall be audited once in every twelve 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 two 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.
