(1) Every co-operative society shall be liable at any time to inspection—
(a) by the Registrar or by any person authorised by the State Government or the Registrar in this behalf by general or special order;
(b) by the financing bank, if any, of which it is a debtor;
(c) by the apex society or the central society, if any, of which it is a member.
(2) An inspection under sub-section (1) by a financing bank or an apex society or a central society, as the case may be, shall be made by an officer of such financing bank or apex society or central society certified by the Registrar in accordance wth the rules as competent to conduct such inspection.
364 The West Bengal Co-operative Societies Act, 1983.
XLV of 1983.]
(Chapter X.—Audit, inspection and inquiry.—Section 93.)
(3) The Registrar may by general or special order direct that the report of an inspection under sub-section (1) or a summary thereof in respect of a co-operative society or a class of co-operative societies shall be communicated within one month from the date of inspection to the co-operative society and to the financing bank and the apex society or the central society, if any, of which it is a debtor or a member, as the case may be, and, when the inspection is made by the financing bank, to the Registrar also.
(4) An inspecting officer may seize in the manner prescribed any book or document of a co-operative society during its working hours and shall report the fact of such seizure to the Registrar within twenty-four hours with a copy of the seizure list and the requisition:
Provided that no such seizure shall be made unless a written requisition is served on the co-operative society specifying therein the books and documents to be seized and the reasons therefor.