CourtMesh

Section 63: Auditor's report

The Himachal Pradesh Cooperative Societies Act, 1968State Act of Himachal Pradesh · Act 3 of 1969

The auditor shall, within 10 days from the date of the completion of the audit, submit to the co-operative society and to the Registrar, together with the statement of accounts audited, an audit report including a statement of,-

(a) every transaction which appears to him to be contrary to law or to the rules or bye-laws;

(b) every sum which ought to have been but has not been brought into account;

(c) the amount of any deficiency or loss which appears to have resulted from any negligence or misconduct or which requires

1. Substituted for words “the Registrar or any person authorised by him” vide H.P.

Act No. 9 of 2020.

THE HIMACHAL PRADESH CO-OPERATIVE SOCIETIES ACT, 1968 37 further investigation;

(d) any money or property belonging to the society which appears to have been misappropriated or fraudulently retained by any person;

(e) any of the assets which appear to him to be bad or doubtful;

and

(f) any other matter prescribed.

Where this provision sits

ActThe Himachal Pradesh Cooperative Societies Act, 1968
Section63
Marginal noteAuditor's report
JurisdictionState of Himachal Pradesh
StatusIn force as published by the source

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

  • Search 49,000+ Central and State enactments by what a provision says, not by its number
  • Jump from any section to every judgment that has applied it
  • Search 300 million+ Indian court records alongside the statute
  • Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Himachal Pradesh Cooperative Societies Act, 1968 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.