Section 74(5) in The Assam Co-operative Societies Rules, 1953
(5)The Regional Auditor on receipt of the 4 copies of the Return of Audit Fees together with the treasury challan shall make a final assessment on these returns after due check and verification and shall fill up the remaining columns of the Form, out of these 4 copies of the Return of Audit Fees, the Regional Auditor shall forward one copy to the Chief Auditor one copy to the society concerned, one copy to the Auditing Officer and the remaining copy shall be retained by him for record in separate files for each sub-division.
