Section 111(11) in West Bengal Co-operative Societies Act, 2006
(11)The Director of Co-operative Audit shall cause accounts prepared by the liquidator to be audited and for the purpose of such audit, the liquidator shall furnish the audit officer with such documents, voucher and information as may be necessary. Audit fee shall be paid at reduced rate. The Director of Co-operative Audit may. in his discretion, remit such fee in absence of adequate fund of the Co-operative society.