Section 103 in Tamil Nadu Co-operative Societies Rules, 1988
103. Levy of audit fees.
(1)The Registrar (Audit) shall specify the fees payable by the different classes of societies for the audit of their accounts for each [financial year] [Substituted for 'co-operative year' by SRO A-1(a)/ 2013 - G.O. Ms. No. 10, Co-operation, Food and Consumer Protection (Cj1), dated 31.1.2013, w.e.f. 31.1.2013.] under sub-section (6) of section 80 as provided below:-(a)[ Where one or more auditor or auditing firms are appointed specially or exclusively for the audit of the accounts of one or more societies, the fee payable by such society or societies shall be the entire or the proportionate cost of the staff as may be fixed by the Registrar (Audit). [Substituted by SRO A-1(a)/ 2013 - G.O. Ms. No. 10, Co-operation, Food and Consumer Protection (Cj1), dated 31.1.2013, w.e.f. 31.1.2013.](b)In respect of other societies for the audit of whose accounts the auditor of the Government or the auditing firm is employed, the Registrar (Audit) shall fix the scale of fees with the previous approval of the Government after taking into account the total cost of the auditor of. the Government or auditing firm.](2)Every society which is subject to the levy of audit fees shall remit the audit fees payable under sub-rule (1) into the nearest Government treasury within three months from the dale of issue of demand by the Registrar (Audit) in this behalf.
