(2)The accounts pertaining to the canteen shall be audited once 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 after the closing of the audited accounts:Provided that the accounts pertaining to the canteen in a Government factory having its own Accounts Department may be audited in such department:Provided further that where the canteen is managed by a Co-operative Society registered under any law for the time being in force in respect of the Co-operative Societies, the accounts pertaining to such canteen may be audited in accordance with the provisions of the said law.
