Section 25(2) in The West Bengal Co-Operative Societies Act, 1983
(2)If the audit report for the immediately preceding co-operative year is not ready before the date fixed for the annual general meeting, the cooperative society shall hold a special general meeting for considering the said audit report within three months from the date of receipt thereof or shall consider it in the next annual general meeting, if such meeting is due within the said period of three months.
