(19)The accounts pertaining to the canteen, shall be audited, once every twelve months by registered accountants or auditors the balance-sheet prepared by the said auditors shall be submitted to Canteen Managing Committee not later than two months after the losing of the audited accounts :Provided that where the canteen is managed by a Co-operative Society, exclusively of workers, and registered under the Uttar Pradesh Co-operative Societies Act, 1965 the accounts pertaining to such canteen may be audited in accordance with the provisions of the Uttar Pradesh Co-operative Societies Act, 1965:Provided further that the accounts pertaining to the canteens in a Government factory may be audited by its departmental Accounts Officers.
