The Tea Act,1953
Section 29. Accounts and audit
(1) The Board shall cause accounts to be kept of all moneys received and expended by it.
(2) The accounts shall be audited every year by auditors appointed in this behalf by the Central Government and such auditors shall disallow every item, which in their opinion is not authorised by this act or an y rule made or direction issued thereunder.
(3) The Board may, within three months from the date of communication to it of the disallowance of any item, as aforesaid, appeal against such disallowance to the Central Government whose decision shall be final.