Section 44(1) in Uttarakhand Self Reliant Co-Operatives Act, 2003
(1)A Co-operative shall get its accounts audited by a chartered accountant within the meaning of the Chartered Accountants Act, 1949 :Provided that where a co-operative's business turnover is less than Rs, Ten Lakhs, it may appoint as auditor, any person/s, from within its membership or outside, with such qualifications as are specified in the articles of association.Explanation. - For the purpose of this section, business turnover shall mean the value of sales, services provided and /or loans recovered.
