Section 34(5) in The M.P. (Rajya) Bhumi Vikas Nigam Adhiniyam, 1976
(5)The auditor shall make a report to the Board upon the annual balance sheet and accounts and in every such report, he shall state whether in his opinion the balance sheet is a full and fair balance sheet containing a I necessary particulars and properly drawn up so as to exhibit true and correct view of the state and affairs of the Nigam and in case he had called for any explanation or information whether it had been given and whether it was satisfactory.
