Section 62(3) in The Orissa Co-operative Societies Act, 1962
(3)The statements of accounts including the balance-sheet, the statement of profit and loss and statement of net profits thus audited together with the modifications, if any, made therein by the [Auditor-General] [Substituted by Orissa Act No. 28 of 1991, Section 30(c) dated 31.12.1991, w.e.f. 25.5.1999.] and certified by him shall be final and binding on the Society.
