Section 53B(3) in The Maharashtra Cooperative Societies Rules, 1961
(3)The auditor of-(a)the Maharashtra State Co-operative Marketing Federation Limited, Bombay(b)every District Central Co-operative Bank (other than the Bombay District Central Co-operative Bank Limited and the Ahmednagar Urban District Central Cooperative Bank Limited, Ahmednagar.(c)every co-operative sugar factory, and(d)every Primary Co-operative Marketing Society dealing in fertilisers, seeds, agricultural implements or sale of agricultural produce, shall certify the amount of the annual contribution payable by them under Rule 53-A, and send the certificate, in the case of the Maharashtra State Co-operative Marketing Federation, to the State Level Caderisation Committee and in any other case, to the relevant Central Society. The certificate in respect of every co-operative year shall be sent before the 15th day of August of the next following co-operative year.
