Section 134C(18)(a) in West Bengal Co-operative Societies Act, 2006
(a)The Director of Co-operative Audit shall ensure conduct of special audit of State Co-operative Bank or a Central Co-operative Bank or West Bengal State Co-operative Agricultural and Rural Development Bank if requested by the Reserve Bank of India in the manner and form stipulated by the Reserve Bank of India and also furnish the report to the Reserve Bank of India within the time stipulated.