Inspection of books of account, etc., of multi State co operative society
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....shall be open to inspection during business hours- (i) by the Central Registrar ^1[or any person authorised by him in this behalf, not below the rank of Assistant Commissioner or equivalent]; or (ii) by such officer of the Government as may be authorised by the Central Government in this behalf: Provided that such inspection may be made without giving any previous notice....
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....pection under this section all assistance in connection with the inspection which the multi‑State co‑operative society may be reasonably expected to give. (4) The person making the inspection under this section may, during the course of inspection- (i) make or cause to be made copies of books of account and other books and papers, or (ii) place or cause to be place....
TaxTMI