Section 10
SEC. 10. The books and accounts of the electrical business of the grantee shall be kept in accordance with the uniform accounting system prescribed by the Commission and shall be subject to inspection by the provincial treasurer of Occidental Negros, and in case of the lease, conveyance, sale, assignment, or giving in usufruct of this franchise and the property and rights acquired thereunder to any person, association, company or corporation, the assignee shall submit to said provincial treasurer quarterly reports in duplicate showing the gross receipts for the quarter past and the general condition of the business, one of which shall be forwarded by the provincial treasurer to the Insular Auditor.