Section 39(4) in The Orissa Co-operative Societies Rules, 1965
(4)Every Society shall publish its balance sheet for each Co-operative Year as certified by the Registrar with his audit certificate and such of the specified statements as he may direct within one month from the date on which it is received by the Society by displaying it in any conspicuous place in the registered office of the Society and in any branch of it where the business of the Society is carried on.
