Short Answer

No, independent persons (non-members) are not allowed to audit or inspect on court order as per the Gujarat Cooperative Societies Act, 1961.

Detailed Explanation

Section 80 of the Gujarat Cooperative Societies Act, 1961 specifically addresses the issue of audit and inspection. It states that the Registrar or any person authorized by him can conduct an audit or inspection of a cooperative society. This means that only individuals authorized by the Registrar, who are usually members of the cooperative society, can carry out such activities. The purpose of this provision is to ensure that audits and inspections are conducted by qualified and knowledgeable individuals who understand the workings of the cooperative society.

In practice, this means that if a court orders an audit or inspection of a cooperative society, it must be conducted by a person authorized by the Registrar, who is typically a member of the society. Non-members or independent persons cannot be appointed to carry out these tasks, as per the Act.

Real-world Scenarios

• In a case where a court orders an audit of a cooperative society due to allegations of financial mismanagement, the audit must be conducted by a person authorized by the Registrar, who is a member of the society.

• If there are disputes within a cooperative society and the court intervenes by ordering an inspection of the society's records, only individuals authorized by the Registrar can perform this task.

Reference

• Section 80 of the Gujarat Cooperative Societies Act, 1961: Official PDF