Section 77 in West Bengal Co-operative Societies Rules, 2011
77. Publication of Balance sheet.
Every co-operative society shall publish its audited balance sheet within one month from the date on which it is adopted by the Board by displaying it in any conspicuous place in the registered office of the society and in every branch office where the business of the society is carried on and in a daily newspaper as per instruction of National Bank for Agriculture and Rural Development or the Reserve Bank of India in case of societies regulated under the Banking Regulation Act, 1949 (Act No. 10 of 1949).
