(2)The accounts pertaining to the canteen shall be audited once 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 where the canteen is managed by a Co-operative Society registered under the Orissa Co-operative Societies Act, 1951 the accounts pertaining to such canteen may be audited in accordance with the provisions of the Orissa Co-operative Societies Act, 1951.
