Section 72 in Rajasthan Co-operative Societies Rules, 2003
72. Audit Fees.
- [(1) A co-operative society opting to get its audit from the departmental auditors mentioned in sub-clause (ii) of clause (a) of sub-section (5) of section 54 shall pay to the State Government a fee for the audit of its accounts in accordance with the scale of fee fixed by the Registrar with the previous approval of the Government in respect of the class of societies to which it belongs.(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.](3)[All fees payable to the Government under this rule] [Substituted 'All fees payable under this rule' by Notification No. G.S.R. 53, dated 10.7.2017.] shall be recoverable in the manner specified in section 102 of the Act.(4)The Registrar may, subject to such conditions as may be laid down by the State Government, remit the whole or any part of the fees payable under sub-rule (1) by a particular society or by a particular class of societies for any year or other specified period by a general or specific order in this behalf.
