section 64(5)-(8)
Audit
The Uttarakhand Co-operative Societies Act, 2003(5) For auditing the accounts of a society under this section, every society shall be liable to pay to the Registrar or as the case may be to the auditor, audit fee— (a) In relation to any period beginning from the date of the commencement of this act and ending on the day immediately before the date of general or as the case may be special order made under clause (2) at the existing rates. (b) In relation to any other period at such rates or scale as the State Government may from time to time by general or special order determine. (6) The State Government may if it considers necessary to do so in public interest exempt by notification in official Gazette and for reasons to be specified therein any society or class of societies wholly or partially from payment of audit fees. (7) The amount of audit fees payable by any society for any period, whether before or after the commencement of this act shall be deemed to be a sum due to the Government. (8) If the result of the audit held under section 64 discloses any defects in the working of the society, the society shall within three months from the date of the audit report explain to the Registrar that defect or the irregularities pointed out by the auditor and take steps to rectify the defects and remedy irregularities and report to the Registrar the action taken by it thereon.
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