Section 71(2) in The Tripura Co-operative Societies Rules, 1976
(2)The audit under Section 79 shall in all cases extend back to the last date of the previous audit and shall be carried out up to the last date of the co-operative year immediately preceding the audit or where the Registrar so directs in the case of any particular society or class of societies, such other date as may be specified by the Registrar.
