Section 22(4) in The Khadi And Village Industries Commission Rules, 1957
(4)If for any reason the annual accounts and audit report cannot get laid before 31st December as provided in sub-rule (3), the Central Government shall lay within thirty days from the date or as soon as either House of Parliament meets, whichever is later, a statement explaining the reasons why the accounts and audit report could not be laid on the Table of the House, before the 31st December.
