Section 51(12) in The M.P. Swayatta Sahakarita Adhiniyam, 1999
(12)Upon the reasonable demand of the auditor, the present or former directors, members, managers or employees of the co-operative shall-(a)provide access to such records, documents, books, accounts, vouchers, papers, securities, cash and other properties belonging to or in the custody of the co-operative; and(b)furnish such information and explanations, as are, in the opinion of the auditor, necessary' to enable him to make the examination and report, and as the present or former director, members, managers or employees are reasonably able to furnish.
