Section 108(1) in The Multi-State Co-Operative Societies Act, 2002
(1)The books of account and other books and papers of every multi-State co-operative society shall be open to inspection during business hours—(i)by the Central Registrar; or(ii)by such officer of the Government as may be authorised by the Central Government in this behalf:Provided that such inspection may be made without giving any previous notice to that society or any officer thereof;(iii)by the members of the multi-State co-operative society.