56. Annual returns to be prepared as Director General may direct.

(1) A general statement audited in the manner prescribed by regulations of the receipts, funds, effects, and expenditure of every registered trade union in respect of the period of twelve months ending on the thirty-first day of March in each year shall be transmitted by the secretary of the union to the Director General before the first day of October in every year, and shall show fully the assets and liabilities at that date, and the receipts and expenditure during the year preceding the date to which it is made out, of the trade union, and shall show separately the expenditure in respect of the several objects of the trade union, and shall be prepared and made out up to such date, in such form, and shall comprise such particulars, and the Director General may from time to time require; and every member of, and depositor in, any such trade union shall be entitled to receive, on application to the treasurer or secretary of that trade union, a copy of such general statement, without making any payment for the same.

(1A) The general statement referred to in subsection (1) shall be verified by statutory declaration, and the union shall cause the general statement to be audited by some fit and proper person approved by the Director General: Provided that no trade union shall cause its general statement to be audited by the same person successively for a period of more than three years.

(1B) The Director General may, if he considers it necessary, by notice in writing—

(a) direct the attendance before him, at the place and time set out in the notice, of any person appointed to audit the general statement of a trade union for any purpose related to the audit; or

(b) direct any trade union to cause the general statement to be further audited in such manner as he may require.

(c) All expenses incurred in complying with any direction of the Director General under subsection (1B) shall be borne by the trade union concerned.

(2) Together with the general statement referred to in subsection (1), the secretary of each registered trade union shall furnish to the Director General a copy of all alterations or amendments of rules, and of all new rules, and a list of all changes of officers, made by the union during the period of twelve months preceding the said thirty-first day of March and a copy of the rules of the trade union in force, and particulars of its membership, on that day.

(3) Every member of a registered trade union shall be entitled to receive free of charge a copy of the general statement referred to in subsection (1) and the secretary of each registered trade union shall deliver a copy of such statement to every member of his union who makes application to him therefor.

(4) Any secretary of a registered trade union who fails to comply with any of the requirements of this section shall be guilty of an offense, and shall, on conviction before a Magistrate, be liable to a fine not exceeding one hundred ring8it for each day during which the default continues.

(5) Every person who wilfully makes or orders or causes or procures to be made any false entry in or omission from any account of a registered trade union or general statement, copy or list delivered to the Registrar under subsections (1) and (2) shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding one thousand ringgit, or to imprisonment for a term not exceeding six months, or to both.