Section 2(c) in The Punjab Co-operative Societies Rules, 1963
(c)"co-operative year" means the year ending with the [-] [ Substituted by Legislative Supplement Part III dated 3.6.1988 for the words '30th day of June'.] or in the case of any co-operative society or class of co- operative societies, the accounts of which are made up to any other date, with the previous sanction of the Registrar, the year ending with such date;
