Section 71:
Provision as to resolutions for appointing or removing auditors.
(1) A special notice shall be
required for a resolution at an annual general meeting appointing as auditor a person other than a retiring
auditor, or providing expressly that a retiring auditor shall not be reappointed.
(2) On receipt of notice of such a resolution, the multi-State co-operative society shall forthwith send
a copy thereof to the retiring auditor.
(3) Where notice is given of such a resolution and the retiring auditor makes with respect thereto
representations in writing to the multistate co-operative society (not exceeding a reasonable length) and
requests their notification to members of the multi-State co-operative society, the multi-State co-operative
shall, unless the representations are received by it too late for it to do so,--
(a) in any notice of the resolution given to members of the multi-State co-operative society, state
the fact of the representations having been made; and
(b) send a copy of the representation to every member of the multi-State co-operative society to
whom notice of the meeting is sent, whether before or after the receipt of the representations by the
multi-State co-operative society,
and if a copy of the representations is not sent as aforesaid because they were received too late or because
of the multi-State co-operative societys default, the auditor may (without prejudice to his right to be
heard orally) require that the representations shall be read out at the meeting.