Section 10 in The Societies Registration (Maharashtra) Rules, 1971
10. Audit.
- For the purpose of audit under sub-section (4) of Section 12-D the Registrar or the Assistant Registrar may either on his own motion or at the request of the auditor :-(a)require the production before the auditor, of any. book, deed, account voucher or other document including certified copies of the memorandum of association and rules and regulations of the society or record necessary for the proper conduct of the audit:(b)require the governing body or any person having the custody or control of, or accountable for any such book, deed, account, voucher or other document or record, to appear in person before the auditor:(e)require the governing body or any such person to give the auditor such information as may be necessary for the aforesaid purpose ;(d)require the governing body or any person having the custody or control of, or accountable for, any movable property belonging to the society to produce such property for inspection of the auditor or to give the auditor such information as may be necessary regarding the same.
