Department, Himachal Pradesh together with the audit report thereon shall be forwarded annually by the Council to the Board.

Special audit of accounts.- (1) Notwithstanding anything contained in section 22, the Government may order a special audit of the accounts of the Council to be conducted by such person or agency as it may think fit relating to any particular transaction or a class or series of transactions for a particular period.

1. (2) Where an order is made under sub-section (1), the Council shall present or cause to be presented for audit such accounts and shall furnish to

18 THE HIMACHAL PRADESH TOURISM DEVELOPMENT AND REGISTRATION ACT, 2002

the person or agency appointed under sub-section (1), such information as the said person or agency may require for the purpose of audit.