Section 157 in West Bengal Co-operative Societies Rules, 2011
157. Payment of audit Fees.
(1) Where the audit of the accounts of a co-operative society is conducted by a Departmental Officer, the audit fees shall be deposited, within a period of three months from the date of submission of the audit report, in the nearest Treasury or the sub-treasury, as the case may be, under the appropriate receipt head of the State Government and one copy of receipted challan shall be submitted to the Director of Co-operative Audit by the Co-operative society,(2)Where the accounts of a society are audited by an Audit Officer, not being. a Departmental Officer, the audit fee shall be paid, within a period of three months from the date of submission of the audit report, direct to such audit officer upon proper receipt, if no objection is filed before the Registrar about audit report in the meantime.(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.
