Section 71 in The West Bengal Factories Rules, 1958
71. Accounts.
(1)All books of account, registers and any other documents used in connection with the running of the canteen shall be produced on demand to an Inspector.(2)The accounts pertaining to the canteen shall be audited once in 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 by such Department:[Provided further that where the canteen is managed by a co-operative society registered under the Co-operative Societies Act, the account pertaining to such canteen shall be audited in accordance with the provisions of the said Act.] [Added by the West Bengal Factories (Amendment) Rules, 1991]
