law: Land Ports Authority of India Act, 2010
  Section 25   Accounts and audit
  1.  
  
    The
  
  Authority shall maintain proper accounts and other relevant records and prepare
  
  an annual statement of accounts including the profit and loss account and the
  
  balance sheet in such form as may be prescribed by the Central Government in
  
  consultation with the Comptroller and Auditor-General of India.
  2.  The
  
  accounts of the Authority shall be audited annually by the Comptroller and
  
  Auditor-General of India and any expenditure incurred by him in connection with
  
  such audit shall be reimbursed to him by the Authority.
  3.  The
  
  Comptroller and Auditor-General of India and any person appointed by him in
  
  connection with the audit of the accounts of the Authority shall have the same
  
  rights and privileges and authority in connection with such audit as the
  
  Comptroller and Auditor-General 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, documents and papers and inspect any of
  
  the offices of the Authority.
  4.  
  
    The
  
  accounts of the Authority as certified by the Comptroller and Auditor-General
  
  of India or any other person appointed by him in this behalf together with the
  
  audit report thereon shall be forwarded annually to the Central Government and
  
  that Government shall cause the same to be laid before both Houses of
  
  Parliament.