Section 207 in The U.P. Co-operative Societies Rules, 1968
207.
The auditor shall, in the case of-(i)a primary agricultural co-operative credit society;(ii)any other primary co-operative society whose working capital does not exceed rupees fifty thousand; and(iii)such other co-operative societies (whether primary or not) as may be specified by the Registrar in this behalf,place before the meeting of the Committee of Management of the society concerned to be summoned for the purpose on a requisition from the auditor such objections as can be readily complied with or removed by the Committee of Management, and shall record against such items, compliance or removal of such objection effected under. resolution of the Committee of Management. The rest of the objections of the audit note shall be retained in the audit report and communicated to the society for due compliance within specified period.
