Section 79(3)

(3) The Registrar or the person authorized “by him under clause (i) of sub-section (1) or the auditor or the chartered accountant appointed by the committee of a co-operative credit structure society under clause (i) or (ii) of sub-section (1) to audit the accounts of a co-operative society.” shall, for the purpose of audit, at times have access to all the books, accounts, documents, papers, securites,cash and other properties belonging to, or in the custody of, the society, and may summon any person in possession or responsible for the custody of any such books, accounts, documents, papers, securities, cash or other properties, to produce the same at any place at the headquarters of the society or any branch thereof.