Section 25:

25. Books and documents to be kept (1) Every society shall, at all times, keep at its registered office in an updated form— (a) its registration certificate; (b) a copy of this Act; (c) a copy of the regulations made under this Act; (d) a copy of its rules; (e) a copy of its approved financial statements and audit reports over the immediately preceding 5 years; (f) a register showing any declaration of interest by any director; (g) its books of accounts; and (h) minutes of proceedings of general meetings. (2) The registers, books and documents referred to in section 24 and this section shall be open for inspection free of charge and at all reasonable times by— (a) the supervising officer or his representative; (b) its members; (c) the Registrar and his officers; and (d) the Principal Co-operative Auditor and his officers. (3) Every society which fails to comply with section 24 and this section shall commit an offence and shall, on conviction, be liable to a fine not exceeding 10,000 rupees.