Right of auditor to attend general meeting of multi state cooperative society

All notices of, and other communications relating to, any general meeting of a multi state cooperative society, which any rights of a member in cooperative society is entitled to have sent to him, shall also be forwarded to the auditor of the multi state cooperative societies; and the auditor shall be entitled to attend any general meeting and to be heard at any general meeting which he attends on any part of the business which concerns him as auditor. Nowhere in the Companies Act 1956, it is mandated on the Statutory Auditor to attend the General Meeting, it is their right to attend a General Meeting for they have their discretion whether to attend general body meeting of cooperative society.The auditors of a company shall be entitled to attend any general meeting of the company and to receive all notices of and other communications relating to any general meeting which any member of the company is entitled to receive and to be heard at any general meeting which they attend on any part of the business of the meeting which concerns them as auditors. All notices of, and other communications relating to, any general meeting of a company which any member of the company is entitled to have sent to him shall also be forwarded to the auditor of the company in cooperative society and the auditor shall be entitled to attend any general meeting and to be heard at any general meeting which he attends on any part of the business which concerns him as auditor. The auditors shall make a report to the members on the accounts examined by them, and on every balance sheet, every profit and loss account and all group accounts lay before the company in general meeting during their tenure of office, and the report shall contain statements as to the matters mentioned in the Seventh Schedule. Every auditor of a company shall have a right of access at all reasonable times to the books and accounts and vouchers of the company, and shall be entitled to require from the officers of the company such information and explanations as he thinks necessary for the performance of the duties of the auditors. Every auditor of a company shall have a right of access at all reasonable times to the books and accounts and vouchers of the company, and shall be entitled to require from the officers of the company such information and explanations as he thinks necessary for the performance of the duties of the auditors in list of National Cooperative Societies.