Section 16 in The Bombay Aerial Ropeways Rules, 1959
16.
(i)A promoter of an aerial ropeway for public traffic shall, within six months of the annual closing of accounts submit to the State Government the following statements in the forms appended to these rules, namely :-(a)The Balance Sheet with the Schedule ;(b)The Revenue Account; and(c)The Profit and Loss Appropriation account.(ii)The statements shall give a true and fair view of the state of affairs of the promoter and shall be certified by a duly qualified auditor.
