Section 88 in The Gujarat Co-Operative Societies Act, 1961
88. [ Inspection of books by Registrar or financing bank or federal society. [Substituted by Gujarat 23 of 1982]
(1)(a)The Registrar or the person authorised by him in this behalf shall have the right to inspect the books of any society and shall have free access to the books, accounts, documents, securities, cash and other properties belonging to, or in the custody of, the society.(b)Every person who is or has at any time been an officer or employee of the society and every member and past member of the society shall furnish such information in regard to such transactions and working of the society as the Registrar or the person authorised by him may require.(2)Where a society is indebted to any co-operative financing bank, such bank shall have the right to inspect the books of that society. The inspection may be made either by an officer of the bank authorised by the committee of such bank or by a member of its paid staff certified by the Registrar as competent to undertake such inspection. The officer or member so inspecting shall at all reasonable times, have free access to the books, accounts, documents, securities, cash and other properties belonging to or in the custody of the society and may also call for such information, statements and returns, as may be necessary, to ascertain the financial condition of the society and the safety of the sums lent to it by the bank.(3)Where a society is a member of a federal society recognised by the State Government under Section 95 such federal society shall have the right to inspect the books of that society. The inspection may be made either by an officer of the federal society authorised by the committee of such federal society or by a paid employee of such federal society certified by the Registrar as competent to undertake such inspection. Such officer or employee shall at all reasonable times have free access to the books, accounts, documents, securities, cash and other properties belonging to, or in the custody of the society and may also call for such information, statements and return as may be necessary.]
