law: The Food Safety and Standards Act, 2006 
  83. Accounts and
  
  audit of Food Authority. - 
  1.     
  
    The
  
  Food Authority shall maintain proper accounts and relevant records and prepare
  
  an annual statement of accounts in such form as may be prescribed by the
  
  Central Government in consultation with the Comptroller and Auditor-General of
  
  India.
  2.     
  
    The
  
  Comptroller and Auditor-General and any person appointed by him in connection
  
  with the audit of the accounts of the Food Authority under this Act shall have
  
  the same rights and privileges and authority in connection with such audit as
  
  the Comptroller and Auditor-General generally has in connection with the audit
  
  of Government accounts and, in particular, shall have the right to demand the
  
  production of books, accounts, connected vouchers and other documents and
  
  papers and to inspect any of the offices of the Food Authority.
  3.     
  
    The
  
  accounts of the Food Authority, as certified by the Comptroller and
  
  Auditor-General or any other person appointed by him in this behalf, together
  
  with the audit report thereon shall be forwarded annually to the Central
  
  Government by the Food Authority and the Central Government shall cause the
  
  audit report to be laid, as soon as may be after it is received, before each
  
  House of Parliament.