(1) The Central Registrar shall audit, or cause to be audited authorized by him by general or special order in writing in this accounts of every multi state cooperative society at least once in (2) The audit under sub-section (1) shall include an overdue debts, if any, the verification of the cash balance and sell. a valuation of the assets and legislation of multi state cooperative society (3) The person auditing the accounts of a  Cooperative Society all have free access to the books, accounts, papers, vouchers, stock and new property of such society and shall be allowed to verify its cash balance d securities, (4) The directors, managers, administrators and other officers of the credit cooperative society shall furnish to the person auditing the accounts of society all such information as to its transactions and working as such person require, (5) The Central Registrar or the person authorized by him under (1) to audit the accounts of a multi state cooperative society shall aver power, where necessary- (a) to summon at the time of the audit any officer, agent, servant or member of the society, past or present, who, he has reason to believe can give valuable information in regard to transactions of the society or the management of its affairs; and (b) to require the production of any book or document relating to the affairs of, or any cash or securities belonging to, the society by any officer, agent, servant, or member of the society in possession of such books, documents, cash or securities and in the event of serious irregularities discovered during audit, to take them into custody, (6) If at the time of audit the accounts of a multi state cooperative society are not complete, the Central Registrar or the person authorized by under sub-section (1) to audit may cause the accounts to be written up at exemption from compulsory registration of Instruments, (7) Audit fee, if any, due from any multi state cooperative society registration shall determined by the Central Registrar and shall be recoverable in the same inner as is provided.