Gujarat Co-operative Societies Act, 1961
If the result of the audit held under section 84 discloses any defects in the working of the society, the society shall within three months form the date of the audit report, explain to the Registrar the defects or the irregularities pointed out by the auditor, and take steps to rectify the defects and remedy irregularities, and report to the Registrar the action taken by it thereon. The Registrar may also make an order directing the society or its officers to take such action and within such time as may specified therein to remedy the defects. Where society concerned is a member of a federal society, such order shall be made after consulting the federal society.