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<h1>Section 108 of the Multi-State Co-Operative Societies Act: Books of account open for inspection without notice; mandatory assistance required.</h1> The Multi-State Co-Operative Societies Act, 2002, Section 108, mandates that the books of account and related documents of multi-State co-operative societies be accessible for inspection during business hours by the Central Registrar, authorized government officers, or society members. Inspections can occur without prior notice, and society directors and employees must assist by providing necessary documents and information. Inspectors may copy or mark documents, and have powers akin to a civil court for document discovery, summoning individuals, and inspecting records. Post-inspection, a report is submitted to the Central Government.