Section 27(3) in The Punjab Scheduled Castes Land Development and Finance Corporation Act, 1970
(3)The Accountant-General, Punjab, shall make a report to the Corporation upon the annual balance-sheet and accounts examined by him and in every such report he shall state whether, in his opinion, the balance-sheet is a full and fair balance-sheet containing all necessary particulars and properly drawn up so as to exhibit a true and fair view of the state of affairs of the Corporation.
