Section 79(9) in The Tripura Co-operative Societies Act, 1974
(9)If at the time of audit, the accounts of the society are not found complete, the registrar, or with his approval, the auditor, may cause the accounts to be written up-to-date at the expense of the society.Explanation. - For the purpose of this section "audit" shall include annual or periodical audit, running or continuous audit, test audit or super audit and re-audit.
