Section 101(5) in The West Bengal Co-Operative Societies Act, 1983
(5)The liquidator shall, at such times as may be prescribed but not less than once in a co-operative year, present to the Registrar an account, in the prescribed form, of receipts and payments by him. The Registrar shall cause such account to be audited and, for the purpose of such audit the liquidator shall furnish the Registrar with such vouchers, documents and information as the Registrar may require.
