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The Constitution of India in English 2026: page 171

The Constitution of India in English 2026, India Code delivered snapshot ed1820c0a1100c2c, physical page 171, typed edition 223d395df4de00897c78a4c0a752b32348d86f7c4f7013254fd4e03da46ceca0. Unreviewed extraction.

Source: official India Code PDF · catalog record. Fetched 2026-10-19T23:32:36Z. SHA-256 ed1820c0a1100c2c6aa8ece835a8c8a60f996ae7eba30cc1798233683c66cfba.

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Source cover/preface date: 10th September, 2026. Preface amendment statement: Constitution (One Hundred and Sixth Amendment) Act, 2023. Embedded PDF title: Constitution of India_ 20 MAY 2026 (final).pdf. These are distinct source labels, not currentness or commencement approval.

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140                  THE CONSTITUTION OF INDIA
                    (Part IXB.—Co-operative Societies)
       Provided also that in case of a co-operative society, other than a
multi-State co-operative society, carrying on the business of banking, the
provisions of this clause shall have the effect as if for the words “six months”,
the words “one year” had been substituted.
       (2) In case of supersession of a board, the administrator appointed to
manage the affairs of such co-operative society shall arrange for conduct of
elections within the period specified in clause (1) and handover the
management to the elected board.
       (3) The Legislature of a State may, by law, make provisions for the
conditions of service of the administrator.
       243ZM. Audit of accounts of co-operative societies.—(1) The
                                                     e
Legislature of a State may, by law, make provisions with respect to the
                                                od
maintenance of accounts by the co-operative societies and the auditing of such
                                           aC
accounts at least once in each financial year.
       (2) The Legislature of a State shall, by law, lay down the minimum
                                        di
qualifications and experience of auditors and auditing firms that shall be
                                     In
eligible for auditing accounts of the co-operative societies.
       (3) Every co-operative society shall cause to be audited by an auditor or
auditing firms referred to in clause (2) appointed by the general body of the
co-operative society:
       Provided that such auditors or auditing firms shall be appointed from a
panel approved by a State Government or an authority authorised by the State
Government in this behalf.
       (4) The accounts of every co-operative society shall be audited within
six months of the close of the financial year to which such accounts relate.
       (5) The audit report of the accounts of an apex co-operative society, as
may be defined by the State Act, shall be laid before the State Legislature in the
manner, as may be provided by the State Legislature, by law.
       243ZN. Convening of general body meetings.—The Legislature of a
State may, by law, make provisions that the annual general body meeting of
every co-operative society shall be convened within a period of six months of
close of the financial year to transact the business as may be provided in such
law.

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