Section 58A(3) in The Orissa Co-operative Societies Rules, 1965
(3)The Committee of the Society, on receiving the audit report shall consider it and furnish compliance thereto to the Auditor-General, within one month from the date of receipt of the same or such further time as may be allowed by the Auditor-General and on its failure to furnish such compliance, the Auditor-General may place a requisition for taking action under the Act, the Rules and Bye-Laws, as he may deem proper, with the Registrar or the person exercising the powers of Registrar in respect of the society, as the case may be.