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(1) The balance-sheet and accounts of the Small
Industries Bank shall be prepared in such form and manner as may be prescribed.
(2) The Board shall cause the books and accounts of the Small Industries Bank to be closed and
balanced as on the 31st day of March each year or such other date, as the 1[Board] may specify.
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1. Subs. by s. 17, ibid., for "Development Bank" (w.e.f. 27-3-2000).