Section 90(2)(c) in The West Bengal Co-Operative Societies Act, 1983
(c)If the audit officer appointed under clause (a) does not take up the audit within three months from the date of his appointment shall stand cancelled and the [Director of Co-operative Audit] [Words substituted by West Bengal Act 27 of 1989 and West Bengal Act 22 of 1992, respectively.] shall appoint another audit officer in his place: