Railways Act 1991 · Updated to 1 Sep 2012 · Part VI · Duties of Railway Companies
33. Submission of reports, accounts, etc.
Feedback & supportWithin three months after the end of each financial year of a railway company or such longer period as the Director
railway company
“railway company” includes any person or persons, whether incorporated or not, who are owners or lessees of a railway or parties to an agreement for working a railway;
General may allow, the directors of the railway company shall deliver to the Director General—
Director General
“Director General” means the Director General of Railways appointed under section 3;
a report of its operation during that financial year containing such information as is necessary to enable the Director General to assess the railway company;
and
its audited annual balance sheet, profit and loss account, together with any notice thereon, and the reports of its auditor and directors.
The report required by paragraph (1)(a) shall be in such form as may be approved by the Director General.
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