Section 11 in Burn Company and Indian Standard Wagon Company (Nationalisation) Act, 1976
11. Accounts and audit.-
The Custodian of the undertakings of either, or both, of the companies shall maintain an account of the undertakings of the concerned company or companies in such form and manner and under such conditions as may be prescribed and the provisions of the Companies Act, 1956(1 of 1956), shall apply to the audit of the account so maintained as they apply to the audit of the accounts of a company.
