(2)The accounts pertaining to the canteen shall be audited once in every twelve months by registered accountants and auditors. The balance sheet prepared by the said auditors shall be submitted to the canteen Managing Committee not later than two months after the closing of the audited accounts:Provided that the accounts pertaining to the canteen in a Government Factory having its own Accounts Department may be audited in such department:Provided further that where the canteen is managed by a Co-operative Society registered as such, the accounts pertaining to such canteen may be audited in accordance with the provisions of the Co-operative Societies Act for the time being in force.
