Section 91(3) in The West Bengal Co-Operative Societies Act, 1983
(3)Where the [Director of Co-operative Audit] [Words substituted by West Bengal Act 27 of 1989 and West Bengal Act 22 of 1992, respectively.] is of opinion that the defects pointed out in the audit report have not been fully rectified by the co-operative society, he may direct the co-operative society to rectify the defects still persisting in the accounts and to submit a further report of compliance with explanations within forty-five days from the date of receipt of such direction, and the co-operative society shall rectify such defects and submit a further report of compliance accordingly.
