Section 21(2) in The Bihar Motor Transport Workers Rules, 1962
(2)The accounts pertaining to the canteen shall be audited once in every 12 months registered by accounts and auditors.The balance sheet prepared by the said auditors shall be submitted to the Canteen Managing Committee not later than 2 months of the closing of the audited accounts:Provided that the accounts pertaining to the canteen in a public sector undertaking having its own Accounts Departments may be audited in that Department.
