Section 22(8) in Coking Coal Mines (Nationalisation) Act, 1972
(8)[ The statement of accounts audited under sub-section (6) shall, unless the contrary is proved, be conclusive proof in respect of every matter entered therein.Explanation.- For the purposes of this section, "statement of accounts" means a statement in the form of receipts and payments, and does not include any statement that may be prepared as a result of the closing and balancing of the books for the preparation of the profit and loss account and balance-sheet or any statement prepared in accordance with the normal commercial practice.] [Inserted by Act 57 of 1986, section 8]
