Section 108 - Inspection of books of account, etc., of multi‑State co‑operative society - Multi-State Co-Operative Societies Act, 2002

Inspection of books of account, etc., of multi‑State co‑operative society 108. (1) The books of account and other books and papers of every multi‑State co‑operative society 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 to that society or any officer thereof; ( iii ) by the members of the multi‑State co‑operative society. (2) It shall be the duty of every director, other officer or employee of the multi-State co‑operative society to produce to the person making inspection under sub-section (1), all such books of account and other books and papers of the multi‑State co‑operative society in his custody or control and to furnish him with any statement, information or explanation relating to the affairs of such society as the said person may require of him within such time and at such place as he may specify. (3) It shall also be the duty of every director, other officer or employee of the multi‑State co‑operative society to give to the person making inspection 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 placed any marks of identification thereon in token of the inspection having been made. (5) Notwithstanding anything contained in any other law for the time being in force or any contract to the contrary, the Central Registrar or an officer authorised under clause ( ii ) of sub‑section (1), making an inspection under this section shall have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 (5 of 1908), while trying a suit, in respect of the following matters, namely: ( i ) the discovery and production of books of account and other documents, at such place and such time as may be specified by such person; ( ii ) summoning and enforcing the attendance of persons and examining them on oath; ( iii ) inspection of any books, registers and other documents of the multi‑State co‑operative society at any place. (6) Where an inspection of the books of account and other books and papers of the multi‑State co‑operative society has been made under this section, the Central Registrar or an officer authorised under clause ( ii ) of sub‑section (1), making the inspection shall make a report to the Central Government. **************** NOTES:- 1. Inserted vide THE MULTI-STATE CO-OPERATIVE SOCIETIES (AMENDMENT) ACT, 2023 dated 03-08-2023