Trade Union Act, 1926
(1) There shall be sent annually to the Registrar, on or before such date as may be prescribed, a general statement, audited in the prescribed manner, of all receipts and expenditure of every registered trade union during the year ending on the 31st day of 25[December] next preceding such prescribed date, and of the assets and liabilities of the trade union existing on such 31st day of 25[December]. The statement shall be prepared in such form and shall comprise such particulars as may be prescribed.
(2) Together with the general statement there shall be sent to the Registrar a statement showing changes of 26[office-bearers] made by the trade union during the year to which the general statement refers together also with a copy of the rules of the trade union corrected up to the date of the dispatch thereof to the Registrar.
(3) A copy of every alteration made in the rules of a registered trade union shall be sent to the Registrar within fifteen days of the making of the alteration.
13 [(4) For the Purpose of examining the documents referred to in sub-sections (1), (2) and (3), the Registrar, or any officer authorized by him by general or special order, may at all reasonable times, inspect the certificate of registration, account books, registers, and other documents, relating to a trade union, at its registered office or may require their production at such place as he may specify in this behalf, but no such place shall be at a distance of more than ten miles from the registered office of a trade union.]