Section 35(2) in Himachal Pradesh Societies Registration Act, 2006
(2)On receipt of such statement, the Registrar shall verify the statements and shall ensure that the registers, account books and other records of the Societies are maintained in the prescribed manner and the funds have been utilized for the promotion of the Society and its objects and he may also issue such instructions in respect of utilization of funds as he may think fit:Provided that accounts of Society having annual transaction exceeding one lac rupees shall be submitted to the Registrar duly audited by Chartered Accountant:Provided further that Society having annual transaction exceeding [twenty lac] [Substituted for the words 'five lac' vide Act No. 5 of 2012.]:rupees shall publish, every year, its audited balance sheet including profit/loss account statement in a prominent local daily newspaper.
