Section 18A(4) in The Maharashtra Cooperative Societies Rules, 1961
(4)The Official Assignee, during the tenure of office, present accounts of his receipts, not less than twice in each year, to the Registrar. The Registrar shall cause the accounts to be audited in such manner as he thinks fit and for the purpose of audit, the Official Assignee shall furnish to the Registrar with such accounts and information as he. or the person appointed by him, may require.