Section 8(4) in Amritsar Oil Works (Aquisition And Transfer Of Undertakings) Act, 1982
(4)The Custodian or Custodians of the Amritsar Oil Works shall maintain an account of the Amritsar Oil Works in such form and manner and under such condition as may be prescribed and the provisions of the Companies Act, 1956, shall apply to the audit of the accounts so maintained as they apply to the audit of the accounts so maintained as they apply to the audit of the accounts of a company.
