Section 45(11) in The Orissa Self-Help Co-operatives Act, 2001
(11)Upon the reasonable demand of the auditor of a Co-operative, the present or former directors, members, managers or employees of the Co-operative shall -(a)provide such access to records, documents, books, accounts and vouchers of the Co-operative; and(b)furnish such information and explanations, as are, in the opinion of the auditor, necessary to enable him/her to make the examination and report.
