Section 159 in West Bengal Co-operative Societies Rules, 2011
159. Assessment of Audit Fee on Co-operative Society.
Audit fee shall be assessed by the Director of Co-operative Audit (i)In the case of a working Primary Agricultural Co-operative which is a member of a Central Co-operative Bank or is financed by a nationalized Commercial Bank or Gramin Bank upon such Bank;(ii)In the case of any other Co-operative, upon the Co-operative Society.
