Section 65(3) in Jammu and Kashmir Co-Operative Societies Act, 1989
(3)Where the Registrar is of the opinion that the defects pointed but in the audit report have not been fully rectified by the co-operative society, he may direct the co-operative society to rectify defects still persisting in the accounts and to submit a further report of compliance with Explanation within 45 days from the date of receipt of such direction, and the co-operative society shall rectify such defects and submit a further report of compliance accordingly.
