Section 19(2) in Bengal Trade Union Regulations, 1927
(2)where the membership of a trade union did not at any time during the financial year exceed 2,500 the annual audit of the accounts may be conducted-(a)by an examiner of local fund accounts,(b)by any local fund auditor appointed by the Provincial Government. Or(c)by any person, who, having held an appointment under Government in any audit or accounts department, is in receipt of a pension of not less than Rs. 200 per mensem.
