law: Trade Union Act, 1926 
  28. Returns 
  (1) There shall be sent annually to the Registrar, on or before
  
  such date as may be prescribed, a general statement, audited in the prescribed
  
  manner, of all receipts and expenditure of every registered trade union during
  
  the year ending on the 31st day of 25[December] next preceding such
  
  prescribed date, and of the assets and liabilities of the trade union existing
  
  on such 31st day of 25[December]. The statement shall be prepared in
  
  such form and shall comprise such particulars as may be prescribed.
  (2) Together with the general statement there shall be sent to
  
  the Registrar a statement showing changes of 26[office-bearers] made
  
  by the trade union during the year to which the general statement refers
  
  together also with a copy of the rules of the trade union corrected up to the
  
  date of the dispatch thereof to the Registrar.
  (3) A copy of every alteration made in the rules of a registered
  
  trade union shall be sent to the Registrar within fifteen days of the making of
  
  the alteration.
   13  [(4) For the Purpose of examining the documents referred
  
  to in sub-sections (1), (2) and (3), the Registrar, or any officer authorized
  
  by him by general or special order, may at all reasonable times, inspect the
  
  certificate of registration, account books, registers, and other documents,
  
  relating to a trade union, at its registered office or may require their
  
  production at such place as he may specify in this behalf, but no such place
  
  shall be at a distance of more than ten miles from the registered office of a
  
  trade union.]