Maintenance of accounts by Custodian

(1) The Custodian shall maintain a separate account of the property of each evacuee possession whereof has been taken by him, and shall cause to be made therein entries of all receipts and expenditure in respect thereof. (2) The accounts shall be maintained in such form and in such manner as may be prescribed. (3) The Government shall cause the accounts maintained under this section to be inspected and audited at such intervals and by such person as may be prescribed.