Contents of the IR Rules (Gujarat)

The Industrial Relations (Gujarat) Rules, 2021

Rule 56. Declaration by Auditors

Chapter XIII — Trade UnionsMade under The Industrial Relations Code, 2020No. KHR-2021-129-IDA-122020-539471-M(2), 5 Oct 2021

Official text

The auditor or auditors appointed in accordance with the rules shall be given access to all the books of the Trade Union and shall verify the general statement submitted under section 26 with the accounts and vouchers relating thereto and shall thereafter sign the auditor’s declaration appended to FORM XXI, indicating separately on that form under his signature or their signatures a statement showing in what respect he or they find the return to be incorrect, untouched or not in accordance with the Code. The particulars given in this statement shall indicate—

(a.) every payment which appears to be unauthorized by the rules of the Trade Union or contrary to the provisions of the Code;

(b.) the amount of any deficiency or loss which appears to have been incurred by the negligence or misconduct of any person;

(c.) the amount of any sum which ought to have been but is not brought to account by any person.

Source: The Industrial Relations (Gujarat) Rules, 2021, No. KHR-2021-129-IDA-122020-539471-M(2) — Gujarat Government Gazette Extraordinary, Part I-L, 5 October 2021 (as sent for publication), p. 25 of the PDF. Open our copy at p. 25 · official download · all sources

Text from the Labour and Employment Department's copy of the notification, as sent to the Government Central Press for publication in the Gujarat Government Gazette Extraordinary, Part I-L, of 5 October 2021. Its last page (the end of the last Form, and the signature) is a scanned image, so it is not reproduced here; read it in the official PDF.