law: Electricity Act, 2003
  100. Accounts and audit of Central
  
  Commission.-
  1.      The Central
  
  Commission shall maintain proper accounts and other 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 accounts of the
  
  Central Commission shall be audited by the Comptroller and Auditor-General of
  
  India at such intervals as may be specified by him and any expenditure incurred
  
  in connection with such audit shall be payable by the Central Commission to the
  
  Comptroller and Auditor-General of India.
  3.      The Comptroller and
  
  Auditor-General of India and any person appointed by him in connection with the
  
  audit of the account of the Central Commission under this Act shall have the
  
  same rights and privileges and authority in connection with such audit as the
  
  Comptroller and Auditor-General of India has in connection with the audit of
  
  the 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 Central Commission.
  4.     
  
    The
  
  accounts of the Central Commission, 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, as soon
  
  as may be after it is received, before each House of Parliament.