As far as the balance sheet of multi state cooperative society is concerned, the Board shall lie before the multi state society (a) a balance-sheet as at the end of every cooperative year and (b) a profit and loss account for that year. Is duty of the Board to lie before the multi-state co-operative society, annual general meeting, a balance-sheet as at the end of every nave year and a profit and loss account for that year? This section provides provision for inspection of the books of account and other books and papers of the cooperative society by the Central Registrar or by such officer of the government as may be authorized the Central Government in this behalf. Directors, other officers or employee of the society have been made duty bound to produce to the person making inspection all such books of account and other books and papers as are require and to assist in connection with inspection. Following persons are entitled for inspection of books of account an other books and papers of the credit cooperative society (a) Central Registrar, (b) Authorized government officer, and (c) Members of the multi state society. Sub-section (2) makes the Directors, other officers or employees of duty bound to produce to the person making inspection all such of ac count and other books and papers as are required for the purpose inspection. It is duty of every Director, other officer or employee of the social to assist the person making inspection. The person making the inspection has power to make or cause made copies of books of account and other books and papers, or place or placed any marks of identification thereon in token of the inspect having been made. Such person has been provided powers of a civil under Code of Civil Procedure in respect of following matters (I) Discovery and production of books of account and other document. (ii) Summoning and enforcing attendance of persons and earner them on oath, and (iii) Inspection of any books, registers and other documents. After inspection of the books of account and other books of the cooperative society, the Central Registrar or the author officer has to make report to the Central Government.