Section 74(1) in The Meghalaya Co-operative Societies Rules
(1)An auditing officer on completion of the audit of a registered society shall cause to be filled up the relevant columns of the "Return of audit fees" by the Secretary or the Manager of the society in 6 copies in Form No. 1 annexed to these Rules on the spot and shall collect the total sum payable on this provisional assessment by the society as shown against item 11 of Form No. 1 then and there and shall furnish an official printed receipt the counterfoil receipt being kept by him. A copy of the "Return of audit fees" shall be retained by the society.
