Section 19(3) in Bengal Trade Union Regulations, 1927
(3)where the membership of a trade union did not at any time during the financial year exceed 750, the annual audit of the accounts may be conducted-(a)by any two persons holding office as magistrates or judges or as members of any municipal council, district board, or legislative body, or(b)by any person, who, having held an appointment under Government in any audit o accounts department, is in receipt of a pension from Government of not less than Rs. 75 a month, or(c)by any auditor appointed to conduct the audit of any co-operative societies by the Provincial Government or by the Registrar of Cooperative Societies or by provincial co-operative organisation recognised by Government for this purpose.
