Section 81(2A) in The Maharashtra Co-Operative Societies Act, 1960
(2A)[ Where, in the opinion of the State Government, it is necessary in the public interest [or in the interest of the society] [Sub-sections (2A) and (2B) were inserted by Maharashtra 20 of 1986, Section 43(c).] to do so in relation to any society or class of societies for ensuring management thereof in accordance with sound business principles or prudent commercial practices, the State Government may, by order, direct [that such society or class of societies shall prepare and maintain its accounts in the form determined by the State Government, from time to time and] [This portion was inserted by Maharashtra 10 of 1988, Section 16.] that cost audit or performance audit or both, of such society or class of societies, as may be specified in the order, shall be conducted.
