Section 90(3) in The West Bengal Co-Operative Societies Act, 1983
(3)Every co-operative society shall send [to the [(Director of Cooperative Audit) and to the Registrar within three months from the closing-date of each co-operative year] [Words substituted by West Bengal Act 27 of 1989.][This 'Explanation' substituted by West Bengal Act 27 of 1989.] an annual return consisting of a cash account, a profit and loss account, a balance sheet and a trading account (where applicable) in the prescribed form.
