Section 21 in Tamil Nadu Private Colleges (Regulation) Rules, 1976
21. Accounts.
(1)Every college shall maintain registers and records specified in Annexure II.(2)Every college shall keep-the accounts and other records within the premises of the college. They shall be made available at all reasonable times for purposes of audit, enquiry or/and inspection by the Director or by any other person or persons authorised by him in this behalf.(3)The Director or any other person authorised by him in this behalf shall, at all reasonable times, have free access to the books, accounts, documents, securities, cash and other property belonging to, or in the custody of, the college and may summon any person in possession of, or responsible for, the custody of any such books, accounts, documents, securities, cash or other property to produce the same at the college office or at the office of the Director.
