Section 57B(22) in The Chhattisgarh Co-Operative Societies Act, 1960
(22)Where the Reserve Bank so requires, the Registrar shall conduct a special audit of the financial accounts of the State Co-operative Bank or the Central Co-operative Banks, as the case may be, conduct the special audit and furnished the report of such audit in such manner and within such time as may be stipulated by the Reserve Bank.