Section 55 in Sikkim Co-Operative Societies Act, 1955
55. Registrar is Responsible for Audit.
(1)The Registrar shall audit or 'cause to be audited by some person' authorised by him by general or special order in writing in this behalf the 'account of every registered, society and society under liquidation once at least in every year.(2)The Registrar or the persons authorised by him in this behalf shall at all reasonable time have free access to the books, accounts, documents securities, cash and other properties belonging to, or in the custody of the society and may summon any person in possession or responsible for the custody of any such books, accounts documents, securities, cash or other properties to produce the, same and furnish such information in regard to the transactions and working of the society at any convenient place or at the headquarters of the society or any branch thereof by the same means and, so far as may be in, the same manner as provided in the Code of Civil Procedure, applicable to the State.(3)In respect of every audit 'of the accounts, a registered society shall pay such audit fee as may be prescribed and such fee shall be deemed to, be outstanding dues from the society.
