Section 72(2) in Rajasthan Co-operative Societies Rules, 2003
(2)A society which, under sub-section (2) of section 54, appoints an auditor from the panel of auditors mentioned in sub-clause (i) of clause (a) of sub-section (5) of section 54 or an auditing firm from a panel of auditing firms mentioned in clause (b) of sub-section (5)s of section 54, shall be free to decide and pay the compensation for audit to its auditors or the auditing firms, as the case may be:Provided that where the society fails to get audited its accounts in time and the Registrar, under the first proviso to sub-section (2) of section 54, appoints auditor(s) from the departmental auditors mentioned in sub-clause (ii) of clause (a) of sub-section (5) of section 54, or where the Registrar, under the third proviso of sub-section (2) of Section 54 appoints auditor(s) from the departmental auditors mentioned in sub-clause (ii) of clause (a) of sub-section (5) of Section 54, the society shall pay to the State Government an audit fee in the same manner as mentioned in sub-rule (1), as if the society had itself appointed the departmental auditors under sub-section (2) of Section 54.] [Substituted by Notification No. G.S.R. 53, dated 10.7.2017.]
