Section 177(2) in Tamil Nadu Co-operative Societies Rules, 1988
(2)(a)Every sugar mill shall also furnish a copy of the statements or returns submitted to the Registrar under sub-rule (1) to the financing bank and the Federation simultaneously;(b)The Federation shall submit to the Registrar a consolidated statement or the statements and returns received under clause (1) within a period of four months from the close of the co-operative year.