17. Records of accounts to be maintained by sports related institutions :
(1) The sports related institutions shall maintain the
records of accounts of their incomes and expenses in such format as may
be specified by the Council.
(2) The Council may, at any time, cause to be examined the
records maintained by any sports related institutions pursuant to Sub-
section (1).
(3) If in examining, or causing to be examined, the records of any
sports related institutions pursuant to Sub-section (2), the Council finds
that the accounts of incomes and expenses are irregular or amounts have
been misappropriated, it shall cause such irregular amounts to be
regularized and initiate necessary action to recover, or cause to be
recovered, the amount misappropriated from the concerned person