(1) Where the Central Government is of the opinion- (a) that the affairs of any multi state cooperative society are being managed in accordance with self-help and mutual and cooperative principles or prudent commercial practice or with sound business principles or (b) that any multi state society is being manage, a manner likely to cause serious injury or damage to interests of the trade, industry or business; (c) that the financial position of any investment of funds for the multi state society is such as to endanger its solvency, the Central Government may at any time by order direct that a special of the multi state cooperative society accounts for such period as may be specified in the order, shall be conducted and may by the different order appoint either a chartered accountant as defined in Delhi (b) of sub-section (1) the Chartered Accountants Act of 1949) or the multi state society auditor himself with special audit Provided that the Central Government shall not order for audit of a cooperative society accounts if government or the State Government either by itself or both  less than fifty one per cent of the paid-up share capital shares in such multi state cooperative society. (2) The chartered accountant or the multi state cooperative society registration auditor appointed under sub-section (1) to conduct a special and aforesaid is hereafter in this section referred to as the special auditor. (3) The special auditor shall have the same powers and duties into the special audit as an auditor of a multi state society has under provided that the special auditor shall, instead of making his report to the members of the credit cooperative society, make the same to the Central Government. The report of the special auditor shall, as far as may be, include matters required to be included in the auditor report under. if the Central Government so directs, shall also include any other matter which may be referred to him by that the Central Government may by order direct any person specified order to furnish to the special auditor within such time as may be there in such information or additional information as may be red by the special auditor in connection with the special audit. On receipt of the report of the special audit or the Central. may take such action on the report as it considers necessary in with the provisions of this Act or any other law for the time force Provided that if the Central Government does not take any action on the report within four months from the date of its receipt, then government shall send to the multi state cooperative society either a copy of, or relevant extract from, the report with its comments thereon and require the cooperative society either to circulate that copy or those extracts to the members or to have such copy or extracts read before the multi state society at its next general meeting. The savings of existing multi state cooperative society of, and incidental to, any special audit under this (including the remuneration of the special auditor) shall be lined by the Central Government which determination shall be final aid by the credit cooperative society and in default of such shall be recoverable.