(1) A special notice shall be required for a resolution in multi state cooperative society an annual real meeting appointing as auditor a person other than a retiring auditor, expressly that a retiring auditor shall not be reappointed. (2) On receipt of notice of such a resolution, the multi state society shall forthwith send a copy thereof to the retiring auditor. (3) Where notice is given of such a resolution and the retiring auditor respect thereto representations in writing to the multi state society(not exceeding a reasonable length) and requests their  to members of the cooperative society, the credit cooperative society shall, unless the representations are received by it ten for it do .(a) in any notice of the resolution given to members of the multi state 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 cooperative society to whom notice of the meeting is sent, whether before or after the receipt of the representations by the cooperative society a copy of the representations is not sent as aforesaid because they received too late or because of the multi state society . The auditor may (without prejudice to his right to be heard orally) that the representations shall be read out at the meeting. New insertion in the 2002 Act. Provides for the resolutions for appointing or removing. It has been mentioned that a special notice shall be required for  an annual general meeting appointing as auditor a person other .retiring auditor or providing expressly that a retiring auditor. Procedure in respect to sending of notice has also been inserted. special notice is required for a resolution at an annual general meeting as auditor a person other than a retiring auditor or providing in cooperative society .Provided further that where any partner of the firm is also a partner of any other firm or firms of auditors, the number of companies which may be taken into account, by all the firms together, in relation to such partner shall not exceed the specified number in the aggregate Provided also that where any partner of a firm of auditors is also holding office, in his individual capacity, as the auditor of one or more companies, the number of companies which may be taken into account in his case shall not exceed the specified number in the aggregate manner of exercising vote of members of multi state cooperative society .