Section 73(17) in Rajasthan Co-operative Societies Rules, 2003
(17)[] [Renumbered '(14)' by Notification No. G.S.R. 53, dated 10.7.2017.] Where the Registrar is satisfied that an audit memorandum submitted by the auditor does not contain the necessary facts and particulars which are essential for presenting a true and fair picture of society's state of affairs, he may issue directions to the auditor to include the necessary facts in that regard and such directions shall be binding on the society as well as on the auditor;
