Special Audit in certain cases

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..... direct a manufacturer to get the accounts of his warehouse, office, stores, godowns, factory, depot, or other establishment audited by a Cost Accountant, nominated by him in this behalf. (ii) The Cost Accountant, shall submit the audit report duly signed and certified by him within the period specified by the 1 [Principal Chief Commissioner of Customs or Chief Commissioner of Customs, as the c .....

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..... Act, 1962 (52 of 1962). (v) The manufacturer shall be given a copy of the audit report conducted in pursuance of sub-regulation (1) who may make a representation, if he so likes. Explanation : For the purpose of this regulation Cost Accountant shall have the meaning assigned to it in clause (b) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959).] .....

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