Section 80(1) in The Delhi Co-operative Societies Rules, 2007
(1)Where the Registrar is of the opinion, -(a)that the affairs of a co-operative society are not being managed in accordance with the co-operative principles or prudent commercial practices or sound business principles:(b)that a co-operative society is being managed in a manner likely to cause serious injuries or damage to the interest of business to which it pertains;(c)that the financial position of a co-operative society is such as to endanger its insolvency to the society; -the Registrar may at any time by written order, direct that a special audit of the accounts of co-operative society for such period or periods and for such purpose, as may be specified in the order, shall be conducted and may by the same or different order appoint an auditor out of the panel drawn by Registrar to conduct special audit after giving a show cause notice to the co-operative society. The Special Auditor shall have same powers and duties as are given to an Auditor under the Act. The Special Auditor shall submit its report to the Registrar for taking suitable action on the report as he considers necessary in accordance with the provision of the Act or any other law for the time being inforce. Registrar may direct the co-operative society to submit comments on the auditor report or direct the co-operative society to place the report in the general body meeting to be called for this purpose by the committee. The expenses incurred for conducting special audit shall be decided by the Registrar, which shall be paid by the co-operative society from its funds and in default of such payment, the same shall be recovered from the co-operative society as arrears of land revenue.
