(1) The person authorised to conduct special audit
under section 28 or inquiry under section 29 shall give the
concerned Co-operative Society, not less than fifteen days
notice in writing of the date on which he proposes to
commence the special audit or inquiry:
Provided that for special reasons to be recorded in writing, he may give a shorter notice than fifteen days or commence a special audit or inquiry on the authority of the Registrar without such notice.
(2) For the purpose of any special audit or inquiry under this Act, the person conducting such audit or inquiry may,-
(a) require in writing the Chairperson or other authority concerned to produce at the head office of the Co-operative Society such receipts, vouchers, statements, returns, correspondent, notice on any other documents as he may consider necessary for the purpose of special audit or inquiry;
(b) require in writing,-
(i) any employee of the Co-operative society or other authority accountable for or having the custody or control of such receipts, vouchers, statements, returns, correspondence; notes or other documents to appear in person; or
(ii) any person having directly or indirectly any share or interest in any contract with the Co-operative Society to appear in person or by an authorized agent; before him at the head office of the Co-operative Society and answer any question or sign a declaration with respect thereto;
(c) in the event of an explanation being required from the Chairperson or any other authority concerned invite him in writing specifying the points on which his explanation is required to meet him at the head office of the Co-operative Society; or
(d) exercise such other powers as can be reasonably said to be necessary for the purposes of this section.
1[(3)The person conducting special audit or inquiry may fix a reasonable period of not less than seven days for the purpose of compliance of the provisions of sub-section (2), and such compliance shall be mandatory on the persons required to provide information under sub-section (2):
Provided that, in case of non compliance, the Registrar may order for seizure of records, documents etc., required for the purpose.]
Provided that for special reasons to be recorded in writing, he may give a shorter notice than fifteen days or commence a special audit or inquiry on the authority of the Registrar without such notice.
(2) For the purpose of any special audit or inquiry under this Act, the person conducting such audit or inquiry may,-
(a) require in writing the Chairperson or other authority concerned to produce at the head office of the Co-operative Society such receipts, vouchers, statements, returns, correspondent, notice on any other documents as he may consider necessary for the purpose of special audit or inquiry;
(b) require in writing,-
(i) any employee of the Co-operative society or other authority accountable for or having the custody or control of such receipts, vouchers, statements, returns, correspondence; notes or other documents to appear in person; or
(ii) any person having directly or indirectly any share or interest in any contract with the Co-operative Society to appear in person or by an authorized agent; before him at the head office of the Co-operative Society and answer any question or sign a declaration with respect thereto;
(c) in the event of an explanation being required from the Chairperson or any other authority concerned invite him in writing specifying the points on which his explanation is required to meet him at the head office of the Co-operative Society; or
(d) exercise such other powers as can be reasonably said to be necessary for the purposes of this section.
1[(3)The person conducting special audit or inquiry may fix a reasonable period of not less than seven days for the purpose of compliance of the provisions of sub-section (2), and such compliance shall be mandatory on the persons required to provide information under sub-section (2):
Provided that, in case of non compliance, the Registrar may order for seizure of records, documents etc., required for the purpose.]
1. Substituted by G.O.Ms.No.28, Agriculture and Co-operation (Coop.II) Department, dated 19.04.2016.