Section 63 in Himachal Pradesh Co-Operative Societies Rules, 1971
63. Publication of the Balance-Sheet.
(1)Every society shall publish in such manner as the Registrar may direct, its audited balance-sheet within 60 days from the date it is adopted by the general meeting by displaying it in any conspicuous place in the registered office of the society, and in every branch of the society.(2)The managing committee of a society shall, in every co-operative year, lay before the general meeting of the society an audited balance-sheet.(3)The audited balance-sheet, so published and displayed every year, shall be kept open to inspection in addition to the documents mentioned under section 26 of the Act.
