Section 60(1) in The Delhi Co-Operative Societies Act, 2003
(1)A co-operative society shall get its accounts audited annually by an auditor selected from the panel prepared by the Registrar in the prescribed manner within the period of [one hundred twenty days from the prescribed date for making up its account for the year.] [Subs by Delhi Act 8 of 2006, section 5, for "ninety days from the close of Co-operative year" (w..e.f 13-1-2007. Earlier subs. by Delhi Act 1 of 2005, section 8 for "sixty days" (w.e.f. 1-4-2005)]
