Powers to summon and examine persons and documents

55. (1) The person authorised to conduct audit, special audit or inquiry, as the case may be, under sections 50, 51 and 53, respectively, shall give the concerned self-supporting co-operative society a notice in writing of the date on which he proposes to conduct an audit, special audit or inquiry. (2) The person conducting an audit, special audit or inquiry under sub-section (1), may :— (a) require in writing— (i) the officer concerned to produce such receipts, vouchers, statements, returns, correspondence, notes or any other documents, as he may consider necessary for the purpose of inquiry ; (ii) any employee of the self-supporting co-operative society or other authority accountable for or having the custody or control of such receipts, vouchers, statements, returns, correspondence, notes, or other documents to appear in person ; and (iii) any person having directly or indirectly any share or interest in any contract with the self-supporting co-operative society to appear in person or through an authorised agent before him and answer any question or sign a declaration with respect thereto. (b) in the event of an explanation being required from any officer concerned, direct him in writing specifying the points on which his explanation is required to be submitted ; and (c) exercise such other powers, as may be considered necessary for the purposes of this section.