Section 26(2) in The Warehousing Corporations Act, 1962
(2)A statement prepared under sub-section (1) shall, not later than three months before the commencement of each year, be submitted for approval--(a)in the case of the Central Warehousing Corporation, to the Central Government;(b)in the case of a State Warehousing Corporation, to the Central Warehousing Corporation and the State Government.
