( 1) 'l'he Boa1:d shall cause proper accouncs and other records in relation thereto, to be ma intn i.ned in suc;h forms us m..iy be specified by the Ceritral Government ir1 consultation with t:he ComJ tt·ollcr and Auditor-Genera1 of Jndiw.
(2) The Board shall also prepare cm annuill statement. of lic.:counts in the form spoci r ied in Annesure 'B' ond shal 1 suhmj t j t to tile Centn1l Govorn "lent and the Governments interested.
(3) such staterr.eut; shall be published i11 the Offici111 Ga,:ctt:e ns soon c1s possible after submission under sub- rule (2).
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18. AlJDTT OF ACCOUNTS (ll The acccunt.s of the Bol'lr:d shall be audited bv the Comptroller and Aud i t.or+Gcne r a I of Incli.i or by such person as he mav auuhor i.se Ln this behalf; and any 'l"Xf'P.ndilurc Incur red bv him in connection with such aud i sh.:i 11 be payabl e hy hr. Boa rd from its fund to the Comptroller and Aud 1 t.oz·-Gener,1 l or 1 nd La .
(2) Thi'.! Comp rc l.Ler and Aurlit.:01·-General of India or anv person dU horis?a by him under Lhis rule sh<lll audit the accounts of the Board in the same manner 11s the Cornptrollcr and AuditoL·-General 01 India does 111 co11nect1e>n with the audit of the Government accounts; and any books, docurnent.s , vouchers n nd papers whtch th? person conduc t i.nq the audit may r'equr re I or. th 1 s purpc se shil 11 l>e fun, isherl to hi n; by the Bourd.
(3) The acccunus or the Bo,11·0 llB certified by the Compt..rollet· and Aurl1t:or-c;,_mcral of India or any pe r son authorised by him in this behalf, t.og? he r w 1 th t:h,? audit report' the1:con, sh,1 ll be forwc1 rded armua l \Y to th!a! Central Govornme11c.
PART VI II ? 'l'hc to1·m , nd manner 1n •,,•hi ch a dispute mtw be refer red t.o Arbi r, · 1on 1md<!r the Act.
19. APPLICATION. ( 1) Wher.1? , nv Government interested cesires to refer unde r sub-se1..;tto..>:1 (I) of section 22 any ma t t er in dispute between it a.a'*.
any other Governm1>r1t: int1?n.?stad, to c111 arb i tl a tor, .1.t shall address a le ·ter .in wr1t1ng, in t:1·ipl.ic,1tc, signed by its Secrr•tc1ry, to the Sec1·atc1rv to the Government of India, llinistry of Lrri qa t i on did PO;..i>r, Ne? Delhi; and such lctt--.:i: shal.L, unless de l ive r ed personally, be sent by r-enistered post.
(2) Such ktt,11 shill I contain information on tha following points, namely: («) ( h) (C) tho parties to the d1.sputu or rlif1crcnce;
L:h1! specific matters 111 i s sue bet,..,een tnem; ,111d Le o r.ror t.s , if any, made by the p;1rt.ies themselves to sa l, t.h<! mu t tor in di sputc.1.