Section 25(5) in The West Bengal Industrial Infra-Structure Development Corporation Act, 1974
(5)The auditor shall make a report to the Corporation upon the accounts examined by him, and in every such report he shall state,-(a)in the case of books of accounts and other books maintained by the Corporation, whether in his opinion the accounts exhibit a true and fair view of the state of affairs of the Corporation at the end of the year, and(b)in case he had called for an explanation or information from the Corporation, whether it has been given and whether it is satisfactory.
