Section 5. Accounts and Audit

5. Accounts and Audit.— (1) The Sabha shall maintain proper accounts and other relevant records and prepare an annual statement of accounts including the balance-sheet in such form as may be prescribed by the Central Government. (2) The accounts of the Sabha shall, once at least in every year, be audited by a chartered accountant in practice within the meaning of the Chartered Accountants Act, 1949 (38 of 1949), to be appointed annually by the Sabha : Provided that no member of the Sabha who is a chartered accountant or a person who is in partnership with such member, shall be eligible for appointment as an auditor under this section. (3) Every auditor shall, in the performance of his duties, have at all reasonable times access to the registers, books of account, records and other documents of the Sabha or of any committee, council, board or branch of the Sabha . (4) As soon as may be practicable at the end of each year, the auditors shall submit their report to the Sabha and shall also forward a copy thereof to the Central Government for its information. (b) alter or amend in any manner the memorandum or rules and regulations; or (c) be dissolved. — (1) The Central Government may constitute, after consultation with the Sabha , one or more committees consisting of such number of persons as it thinks fit to appoint thereto — for all or any of the following purposes, namely: (a) reviewing the work done by the Sabha during any specified period and the progress made by it; and - (b) evaluating the work done by the Sabha . (2) The Sabha shall afford all necessary facilities to any committee constituted under sub-section (1) for the purpose of enabling it to carry out its duties. (3) The report of any committee constituted under sub-section (1) shall be submitted to the Central Government within such time and in such manner as that Government may direct. (4) The Sabha shall be entitled to appoint a representative who shall have the right to be present and to be heard at such review or evaluation. (5) The Central Government may address the President of the Sabha with reference to the result of such review or evaluation as disclosed in the report of any committee constituted under sub-section (1), and the President of the Sabha shall communicate to the Central Government the action, if any, taken thereon. (6) When the Central Government has, in pursuance of sub-section (5), addressed the President of the Sabha in connection with any matter and the President of the Sabha does not within a reasonable time take action to the satisfaction of the Central Government in respect thereof, the Central Government may, after allowing the Sabha an opportunity of furnishing explanations or making representations, issue such directions as that Government considers necessary in respect of any of the matters dealt with in the report and the Sabha shall notwithstanding anything contained in any law for the time being in force or in the memorandum or rules and regulations of the Sabha , comply with such directions.