Section 10
SEC. 10. The grantee, its successors or assigns, shall keep an account of the gross receipts of the business trans-acted by it and shall furnish to the Auditor General and the Treasurer of the Philippines a copy of such account not later than the thirty-first day of January of each year for the preceding year. For the purpose of auditing accounts so rendered to the Auditor General and the Treasurer of the Philippines, all of the books and accounts of the grantee, its successors or assigns, shall be subject to the official inspection of the Auditor General, or his authorized representative, and in the absence of fraud or mistake the audit and approval by the Auditor General of the accounts so rendered to him and to the Treasurer of the Philippines shall be final and conclusive evidence as to the amount of said gross receipts.