Section 90(2) in The West Bengal Co-Operative Societies Act, 1983
(2)(a)The [Director of Co-operative Audit] [Words substituted by West Bengal Act 27 of 1989 and West Bengal Act 22 of 1992, respectively.] shall draw up an audit programme (including appointment of audit officers, issue of appointment letters to audit officers and intimation of such appointment to the co-operative society) not later than [the closing date of each co-operative year.] [Words, figures and brackets substituted by West Bengal Act 27 of 1989.](b)An audit officer appointed under clause (a) shall complete the audit [within nine months from the closing-date of the co-operative year concerned.] [Words, figures and brackets substituted by West Bengal Act 27 of 1989.](c)If the audit officer appointed under clause (a) does not take up the audit within three months from the date of his appointment shall stand cancelled and the [Director of Co-operative Audit] [Words substituted by West Bengal Act 27 of 1989 and West Bengal Act 22 of 1992, respectively.] shall appoint another audit officer in his place:[Provided that nothing in this clause shall apply to the officers of the Directorate of Co-operative Audit of the State Government.] [Proviso inserted by West Bengal Act 27 of 1989.]
