(1)All books of accounts, registers and any other documents used in connection with the running of the canteen shall be produced on demand to an Inspector of Factories.(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 auditor 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 canteens in a Government's Factory, having its own accounts department, may be audited in such department :Provided further that where the canteen is managed by workers, co-operative under the Madhya Pradesh Co-operative Societies Act, 1960, the accounts pertaining to such canteens may be audited in accordance with the provisions of that Act.] [Inserted by Notification No. 3688-4113-XVI, dated 1-6-1968.]
