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[Cites 0, Cited by 0] [Section 97(1)] [Section 97] [Entire Act]

State of West Bengal - Subsection

Section 97(1)(b) in West Bengal Co-operative Societies Act, 2006

(b)[ Accounts of every Co-operative Society shall, within six months of the close of the co-operative year to which such accounts relate, be audited at the expense of the Co-operative Society by an auditor to be appointed by the general body of the Co-operative Society from the panel of auditors to be prepared with the persons appointed or authorised by the State Government or by the Director of Co-operative Audit with the approval of the State Government to act as an auditor by general or special order in writing in this behalf from among the officers under its administrative control, or the members of the Institute of Cost and Works Accountant of India constituted under the Cost and Works Accountants Act, 1959 (23 of 1959) and members of the Institute of Chartered Accountants of India constituted under the Chartered Accountants Act, 1949 (38 of 1949), having such qualification, such experience, and in such manner as may be prescribed. Such panel of auditors shall remain valid for five years.] [[Substituted by section 12(1)(b), ibid, w.r.e.f. 19.2.2013, earlier section read as follows :