law: 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-operativeshall, 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 themulti-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 society's default, the auditor may (without prejudice to his right to be heard orally) require that the representations shall be read out at the meeting.