Section 10(3) in Madura Sugars Limited (Acquisition and Transfer of Undertaking) Act, 1984
(3)The Custodian or Custodians of the undertaking shall maintain an account of the undertaking in such form and manner and under such conditions as may be prescribed, and the provisions of the Companies Act, 1956 (Central Act I of 1956), shall apply to the audit of the accounts so maintained as they apply to the audit of the accounts of a company.
