Section 29(4) in The Punjab State Aid to Industries Rules, 1936
(4)The Director of Industries, Punjab, shall call for a return once in a year certified by an auditor or by such other officer as may be designated in this behalf, and the return shall show -(a)a full and complete statement of the assets and liabilities;(b)a valuation of the assets as prescribed by rule 8 above; and(c)a working of manufacturing account showing :(i)the outturn of the industrial business or enterprise with the cost per unit of such outturn;(ii)the profit or loss on the marketing of the products produced; and(iii)details of expenditure. [Section 26 and 46(2)(j)]
