Central Trade Unions Regulations Page 4

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(b)
By any person, who, having held an appointment under Government in any
audit or accounts department, is in receipt of a pension from Government of
not less than Rs. 75 a month; or
(c)
By any auditor appointed to conduct the audit of any Co-operative Societies
by Government or by the Registrar of Co-operative Societies or by any
2
[State] Co-operative Organization recognized by Government for this
purpose.
(4)
Where the membership of a Trade Union did not at any time during the financial year exceed
250, the annual audit of the accounts may be conducted by any two members of the Union.
(5)
Where the Trade Union is a federation of Unions and the number of Unions affiliated
to it at any time during the financial year did not exceed 50, 15 or 5, respectively, the
audit of the accounts of the federation may be conducted as if it had not at any time
during the year had a membership) of more than 2,500 or 250, respectively.
1.
See now Sec. 276 of the Companies Act, 1956 (1 of 1956).
Subs. by A.0. 1950, for “Provincial”.
2.
14.
Exception. -Notwithstanding anything contained in regulation 13, no person, who at any time
during the year, was entrusted with any part of the funds or securities belonging to the Trade
Union shall be eligible to audit the accounts of that Union.
15.
Audit. -The auditor or auditors appointed in accordance with the regulations shall be given
access to all the books of the Trade Union and shall verity the annual return with the accounts
and vouchers relating thereto and shall thereafter sign the auditor's declaration appended to
Form D indicating separately, on that form under his signature or their signatures a statement
showing in what respect he or they find the return to be incorrect, untouched or not In
accordance with the Act. The particulars given in this statement shall indicate-
(a)
Every payment which appears to be unauthorized by the rules of the Trade Union or contrary
to the provisions of the Act;
(b)
The amount of any deficiency or loss, which appears to have been incurred by the
negligence or misconduct of any person;
(c)
The amount of any sum which ought to have been but is not brought to account by
any person.
Audit of political funds. –
16.
(1)
The audit of the political funds of a registered Trade Union shall be carried out along
with the audit of the general account of the Trade Union and by the auditor or
auditors.
17.
Inspection. -
(1)
The Register of Trade Unions maintained in accordance with regulation 4 shall be
open to inspection by any person on payment of a fee of annas eight.
(2)
Any documents in the possession of the Registrar received from a registered Trade
Union may be inspected by any member of that Union on payment of a fee of annas
eight for each document inspected.

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