Section 98(3) in West Bengal Co-operative Societies Act, 2006
(3)Where the Director of Co-operative Audit is of opinion that the defects pointed out in the audit report have not been fully rectified by the Co-operative society, he may direct the Co-operative society to rectify the defects still persisting in the accounts and to submit a further report of compliance with explanations within forty-five days from the date of receipt of such direction, and the Co-operative society shall rectify such defects and submit a further report of compliance accordingly.
