(2)The accounts of [the Board acting as a Committee under the provisions of section 85] [Substituted for the words "the local committees described in section 85" by Punjab Act 53 of 1953, section 23.] shall be audited by an auditor [appointed by the [Government of the State of Punjab] [Substituted for the words 'who may act as auditor under the provisions of section 144 of the Indian Companies Act, 1913' by Punjab Act 1 of 1959 Section 40.][Substituted by Punjab Act 53 of 1953, Section 21.].