Section 67(2) in Jammu and Kashmir Co-operative Societies Rules, 2001
(2)Every Co-operative Society shall submit to the Registrar annually, within such time as he may direct a copy of the statements specified in sub-rule (1). After the Registrar or the Auditor has verified the statements and granted his Audit Certificate, the society shall publish the Audit Certificate and such of the prescribed statement as he may direct in the manner specified by him and the Audit Certificate shall so far as practicable be granted within one year from the date of receipt of the statements specified in sub-rule (1).
