Section 74(6) in The Meghalaya Co-operative Societies Rules
(6)In the event of any discrepancy being found by the Regional Auditor, resulting in any excess amount of audit fees to be realised or any refund to be made to the society, he shall note the fact in the "Remarks Column" of the "Return of Audit Fees" to be added or adjusted as the case may be, in the following year's return.
