Section 74(1) in The Assam Co-operative Societies Rules, 1953
(1)An auditing officer on compilation of the audit of a registered society shall cause to be filled up the relevant columns of the Return of audit fees by the Secretary or the Manager of the society in 6 copies in Form No. 1 annexed to these Rules on the spot and shall collect the total sum payable on this provisions assessment by the society as shown against item 11 of Form No. 1 then and there and shall furnish an official printed receipt, the counterfoil receipt being kept by him. A copy of the Return of audit fees shall be retained by the society.
