Section 111(1) in The Tripura Co-operative Societies Act, 1974
(1)The Liquidator shall, during his tenure of office, at such time as may be prescribed but not less than twice each year, present to the Registrar an account, in the prescribed form, of his receipts and payments as Liquidator. The Registrar shall cause the accounts to be audited in such manner as he thinks fit; and for the purpose of audit, the Liquidator shall furnish the Registrar with such vouchers and information as he, or the person appointed by him, may require.