Section 177(1) in Tamil Nadu Co-operative Societies Rules, 1988
(1)Every sugar mill shall prepare for each co-operative year and submit to the Registrar within a period of three months from the close of the co-operative year,-(a)a statement showing the receipts and disbursements for the year or trial balance at the end of the year;(b)a profit and loss account;(c)a balance-sheet; and(d)such other statement or return as the Government may, from time to time, specify.
