Section 96 in Haryana Co-operative Societies Act, 1984
96. Rectification of defects.
(1)The auditor shall by such date as may be prescribed, submit to the co-operative society and to the Registrar, an audit report including a statement of -(a)every transaction which appears to him to be contrary to law or to the rules or bye-laws;(b)every sum which ought to have been but has not been brought into account;(c)the amount of any deficiency or loss which requires further investigation;(d)any money or property belonging to the society which appears to have been misappropriated or fraudulently retained by any person;(e)any of the assets which appears to him to be bad or doubtful; and(f)any other matter as may be specified by the Registrar.(2)A co-operative society shall be afforded by the Registrar an opportunity of explaining any defects or irregularities pointed out by the auditor and thereafter the society shall, within such time and in such manner as the Registrar may direct, remedy such defects and irregularities and report to the Registrar the action taken by it.
