Section 48(5) in The Punjab Co-operative Societies Act, 1961
(5)The Registrar or the person authorised by him under sub-section (1) to audit the accounts of a co-operative society shall have power where necessary -(a)to summon at the time of his audit any officer, agent, servant or member of the society, past or present, who has reason to believe can give valuable information in regard to transactions of the society or the management of its affairs; and(b)to require the production of any book or document relating to the affairs of, or any cash or securities belonging to the society by officer, agent, servant or member in possession of such books, documents, cash or securities and in event of serious irregularities discovered during audit, to take them into custody.
