Section 197(2)(b) in West Bengal Co-operative Societies Rules, 2011
(b)whether a memorandum of appeal or application for review is presented by the applicant or Pleader or an agent, it shall be accompanied by a Vakalatnama bearing a Court Fee Stamp of Rs. 10/- or a letter of authority as the case may be, appointing him as such and duly signed by the appellant or the applicant, as the case may be;