Section 70(4) in The Multi-State Co-Operative Societies Act, 2002
(4)A retiring auditor shall be re-appointed unless—(a)he is not qualified for re-appointment;(b)he has given the multi-State co-operative society a notice in writing of his unwillingness to be re-appointed;(c)a resolution has been passed at the general meeting of members appointing some body instead of him or providing expressly that he shall not be re-appointed; or(d)where notice has been given of an intended resolution to appoint some person or persons in the place of a retiring auditor, and by reason of the death, incapacity or disqualification of that person or all those persons, as the case may be, the resolution cannot be proceeded with.
