Section 91(1) in The West Bengal Co-Operative Societies Act, 1983
(1)After completion of audit of the accounts of any co-operative society the audit officer shall submit his report [to the Director of Co-operative Audit] [Words substituted by West Bengal Act 27 of 1989 and West Bengal Act 22 of 1992, respectively.] and to the co-operative society together with the statement of accounts within the period specified in subsection (2) of section 90. The audit report shall include such information as may be prescribed.
