69. Account.- (1) All books of accounts, registers and any other documents used in connection with running of the canteen shall be produced on demand to an Inspector of Factories. (2) The accounts pertaining to the Canteen shall be audited, once every month, by registered accountants and auditors. The balance-sheet prepared by the said auditors shall be submitted to the Canteen Managing Committee not latter two month after the closing of the audited accounts. (3) Provided that the accounts pertaining to the canteen in a Government may be audited in such Department. Provided further that where the canteen is managed by a co-operative society of the workers of the factory, registered under the Bombay Co-operative Societies Act, 1925, as in force in the Union Territory of Delhi, the accounts pertaining to such canteen may be audited in accordance with the provisions of the said Act. | 
