Section 164 in West Bengal Co-operative Societies Rules, 2011
164. [ Submission of Special Report by Audit Officer.
When an Audit Officer notices in course of his audit that there exists a case of serious irregularity such as misappropriation, embezzlement of funds or pilferage of stocks, violation of provisions of law, he shall intimate such irregularities to the Registrar in a sealed cover marked "confidential" as expeditiously as possible for such action as the Registrar may consider necessary and expedient.] [[Substituted by Serial No. (30) of the Notification No. 3857-Co-op./H/2R-09/2012, dated 26th December, 2012, w.e.f. 1.2.2013, earlier which was as follows :
