Section 90(4) in The West Bengal Co-Operative Societies Act, 1983
(4)The [Director of Co-operative Audit] [Words substituted by West Bengal Act 27 of 1989 and West Bengal Act 22 of 1992, respectively.] shall not appoint the same audit officer to audit the accounts of the same co-operative society for [more than two] [Words substituted by West Bengal Act 27 of 1989.] successive co-operative years:Provided that when the audit of the accounts of any co-operative society is in arrear for two years or more, an audit officer may be entrusted by the [Director of Co-operative Audit] [Words substituted by West Bengal Act 27 of 1989 and West Bengal Act 22 of 1992, respectively.] to audit the accounts of the co-operative society for all such co-operative years.
