In multi state cooperative society claim in certain cases:- (1) Where the Central Government is of the opinion-
(a) that the affairs of any Multi State Cooperative Society are not being managed in accordance with self-help and mutual aid and cooperative principles or prudent commercial practices; or with sound business principles; or
(b) that any multi state cooperative society is being managed in a manner likely to cause serious injury or damage to the interests of the trade, industry or business to which it pertains; 
(c) that the financial position of any Multi State cooperative society is such as to endanger its solvency, the Central Government may at any time by order direct that a special audit of the multi state cooperative society accounts for such period or periods as may be specified in the order, shall be conducted.
(2) The chartered accountant or the auditor appointed under sub-section (1) to conduct a special audit as aforesaid is hereafter in this section referred to as the special auditor. Info on power of Central Registrar to Cancel Registration of a Multi state cooperative society begins here.
(3) The special auditor shall have the same powers and duties in relation to the special unit as an auditor of the multi state cooperative societies has under section 73.
(4) The report of the special auditor shall, as far as may be, include all the matters required to be included in the auditor report under section 73 and, if the Central Government so directs, shall also include a statement on any other matter which may be referred to him by that Government.
(5) The Central Government may by order direct any person specified in the order to furnish to the special auditor within such time as may be specified therein such information or additional information as may be required by the special auditor in connection with the special audit.
(6) On receipt of the report of the special auditor, the Central Registrar may take such action on the report as it considers necessary in accordance with the provisions of the Multi State Cooperative Societies Act, 2002 or any other law for the time being in force.
(7) The expenses of, and incidental to, any special audit under this section (including the remuneration of the special auditor) shall be determined by the Central Government which determination shall be final and paid by the multi State cooperative society and in default of such payment, shall be recoverable from the Multi State Cooperative societies as an arrear of land revenue.