Section 120(2) in The Orissa Co-operative Societies Act, 1962
(2)In case of an affidavit, the Registrar, Auditor-General or any person appointed or authorised by the Registrar or Auditor-General, any person deciding a dispute or a surcharge proceeding, or conducting any audit, inspection or enquiry under this Act or a Liquidator of a Society, as the case may be, may administer oath to the deponent.] [Substituted by Orissa Act No. 28 of 1991 Section 53 dated 31.12.1991, force w.e.f. 1.5.1993.]