12. Maintenance of Account and their Audit — (1) The accounts of every goshala which has been registered under section 6 shall be balanced each year on the thirty-first day of March. The accounts shall be audited annually by a person appointed by the State Government in thisbehalf and the auditor shall furnish copies of his audit note to the trustee of the goshala and to the Registrar within four months of the thirty-first day of March or within such further time as the Registrar may for sufficient reasons grant.
(2)Every auditor acting under sub-section (1) shall have access to the accounts and to all books, vouchers and other documents and records in the possession or under the control of the trustee.(3)Within six months of the thirty-first day of March of the year for which the accounts are balanced, or within such further time as the Registrar may for sufficient reasons grant, the trustee of every goshala shall furnish to the Registrar a statement of the accounts in such form and containing such particulars as may be prescribed.
