Section 78(2) in The Goa Co-operative Societies Act, 2001
(2)For the purpose of any special audit or inquiry under this Act, the person conducting such audit or inquiry may,-(a)require in writing the Chairman or other authority concerned to produce at the head office of the society such receipts, vouchers, statements, returns, correspondence, notes or any other documents as he may consider necessary for the purpose of special audit or inquiry;(b)require in writing:-(i)any employee of the society or other authority or person accountable for or having the custody or control of such receipts, vouchers, statements, returns, correspondence, notes or other documents to appear in person, or(ii)any person having, directly or indirectly, any share or interest in any contract with the society to appear in person or by an authorised agent, before him at the head office of the society and answer any question or sign a declaration with respect thereto;(c)in the event of any explanation being required from the Chairman or any other authority concerned, direct that it may be communicated to him in writing and request him to furnish the explanations at the head office of the society, or(d)exercise such other powers as can be reasonably said to be necessary for the purpose of this section.
