Section 75(1) in The Assam Co-operative Societies Rules, 1953
(1)The Chief Auditor of Co-operative Societies shall record copies of the Return of Audit Fees received by him from the Regional Auditors in separate files for each sub-division and shall maintain a Register in Form No. 2 annexed to these Rules in the same manner as prescribed in Rule 74 (7). He shall be responsible for the due and correct collection of audit fees throughout the State.
