Section 62(4)(c) in The Orissa Co-operative Societies Act, 1962
(c)The [Auditor-General] [Substituted by Orissa Act No. 28 of 1991, Section 30(c) dated 31.12.1991 w.e.f. 25.5.1999.] or the Auditor shall have power to take or to authorise the taking of such copies of the document or of any entries therein as may be considered necessary. Copies so taken shall, when certified in such manner as may be prescribed, be admissible in evidence for any purpose in the same manner and to the same extent as the original document or the entries therein.