Section 47: Preservation of books of account and records
The Goa Co-operative Societies Rules, 2003State Rules of Goa · 2001
(1) The books of account and records and other documents as specified in clauses (a), (b), (c), (h) and (i) of sub-section (1) of section 73 of the Act shall be kept and maintained by the society permanently and records specified in clauses (d), (e),
(f), (g) and (j) of said sub-section (1) of Section 73 of the Act be kept for a period of eight years.
(2) The books of account and records which are subject matter of litigation shall be preserved till the finality of such litigation.