Section 81(3)(c) in The Maharashtra Co-Operative Societies Act, 1960
(c)[ If it is brought to the notice of the Registrar that the audit report submitted by the auditor does not disclose the true and correct picture of the accounts, the Registrar or the authorised person may carry out or cause to be carried out a test audit of accounts of such society. The test audit shall include the examination of such items as may be prescribed and specified by the Registrar in such order.] [Clause (c) was substituted by Maharashtra Act No. 16 of 2013 dated 13-8-2013, Section 50(e)(ill), (w.e.f. 14-2-2013).]