Section 157(3) in West Bengal Co-operative Societies Rules, 2011
(3)Audit fees payable by a society shall be recoverable as Government dues and, if not paid within the time fixed, may be recovered as an arrear of land revenue :Provided that immediately after the audit report has been received by the society, the Audit Officer shall get a sum not exceeding fifty per centof the audit fee payable under sub-rule (2) of rule 156.
