Section 74 in The Assam Co-operative Societies Rules, 1953
74. Collection and assessment of audit fees.
(1)An auditing officer on compilation of the audit of a registered society shall cause to be filled up the relevant columns of the Return of audit fees by the Secretary or the Manager of the society in 6 copies in Form No. 1 annexed to these Rules on the spot and shall collect the total sum payable on this provisions assessment by the society as shown against item 11 of Form No. 1 then and there and shall furnish an official printed receipt, the counterfoil receipt being kept by him. A copy of the Return of audit fees shall be retained by the society.(2)In case of default the total sum payable shall be realised under Section 83 (1) of the Act.(3)The auditing officer shall immediately after the collection of the audit fees of a registered society deposit them in the Treasury or sub-Treasury under the head "XXXI - Co-operative - I - Audit fees."(4)The auditing officer, after filling up the relevant columns of the remaining 5 copies of the Return of Audit fees and certifying the particulars to be correct shall forward 4 copies thereof, together with the receipted copy of the treasury challan to his Regional Auditor.(5)The Regional Auditor on receipt of the 4 copies of the Return of Audit Fees together with the treasury challan shall make a final assessment on these returns after due check and verification and shall fill up the remaining columns of the Form, out of these 4 copies of the Return of Audit Fees, the Regional Auditor shall forward one copy to the Chief Auditor one copy to the society concerned, one copy to the Auditing Officer and the remaining copy shall be retained by him for record in separate files for each sub-division.(6)In the event of any discrepancy being found by the Regional Auditor, resulting in any excess amount of audit fees to be realised or any refund to be made to the society, he shall note the fact in the Remarks Column of the Return of Audit Fees to be added or adjusted, as the case may be, in the following year's return.(7)The Regional Auditor shall maintain a Registrar of Collection of Audit Fees in Form No. 2 annexed to these Rules to be compiled from the Return of Audit Fees and shall be responsible for the due collection of all audit fees within his region. The names of the societies in each sub-division shall be entered in the Register in serial order of the registration number.
