Section 222 in The U.P. Co-operative Societies Rules, 1968
222.
The persons conducting the audit of a co-operative society shall on completion of the audit, assess the audit fee chargeable from the society. The note of such assessment shall form part of the audit report:Provided that in the case of primary credit societies, affiliated to a Central Bank, the auditor shall also send a consolidated assessment order at the end of each month in respect of such societies to the bank concerned and the bank may pay on their behalf audit fee after receiving an advice or "no objection" intimation from the societies concerned and the audit fees so paid by the Central Bank shall, unless otherwise provided in the rules, be recoverable by the Central Bank from the societies concerned:Provided further that where a co-operative society is of the opinion that the audit fee has been wrongly assessed against it, the society may, within thirty days of the receipt of the note of assessment, make a representation to the Registrar. Pending disposal of such representation, the Registrar may require the society to deposit the audit fee, without prejudice to the result of its representation whereupon the society shall deposit the audit fee under protest subject to its right to claim refund or adjustment against subsequent assessment of such amount as may be due in consequence of the decision on its representation.
