Section 21 in The Bihar Motor Transport Workers Rules, 1962
21. Accounts.
(1)Proper accounts pertaining to the canteen shall be maintained. All books of accounts, registers or any other documents used in connection with the running of a canteen shall be produced on demand before an Inspector.(2)The accounts pertaining to the canteen shall be audited once in every 12 months registered by accounts 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 Departments may be audited in that Department.
