Maintenance of accounts by Custodian.

(1) The Custodian shall maintain a separate account of the property of each evacuee of which he has taken possession, 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 Custodian General shall cause such accounts to be inspected and audited at such intervals and by such persons as may be prescribed.