Section 5(11) in Coal Mines Labour Welfare Fund Act, 1947
(11)The Housing Board shall cause the housing account of the Fund to be audited annually by a person qualified under the provisions of section 144 of the Companies Act, 1913, to act as an auditor of companies, and as soon as the said account has been audited the Housing Board shall forward copies thereof together with copies of the report of the auditor thereon to the Central Government and to members of the Advisory Committee.
