Section 62(4) in The Orissa Co-operative Societies Act, 1962
(4)(a)The [Auditor-General] [Substituted by Orissa Act No. 28 of 1991, Section 30(c) dated 31.12.1991 w.e.f. 25.5.1999.] or the Auditor shall, at all times, have access to ail the books, accounts, documents, papers, securities, cash and other properties belonging to or in the custody of the Society and shall, in so far as is necessary for carrying out any of the purposes of this Act, nave power to summon and enforce the attendance of any person and to examine him on oath or affirmation and to compel the production of any books, accounts, documents, securities, cash and other properties at any place at the headquarters of the Society or any branch thereof and to issue commission for the examination of witness by the same means and so far as may be, in the same manner as is provided in the case of a Civil Court under the Code of Civil Procedure, 5 of 1908.(b)The [Auditor-General] [Substituted by Orissa Act No. 28 of 1991, Section 30(c) dated 31.12.1991 w.e.f. 25.5.1999.] or the Auditor may require any person present before him to furnish any information or to produce any documents in his possession or power.(c)The [Auditor-General] [Substituted by Orissa Act No. 28 of 1991, Section 30(c) dated 31.12.1991 w.e.f. 25.5.1999.] or the Auditor shall have power to take or to authorise the taking of such copies of the document or of any entries therein as may be considered necessary. Copies so taken shall, when certified in such manner as may be prescribed, be admissible in evidence for any purpose in the same manner and to the same extent as the original document or the entries therein.
