Q.The audit of the accounts of every co-operative society at least once in each co-operative year is provided for under which section of the Maharashtra Co-operative Societies Act, 1960?

This tests the section that fixes the Registrar's most important annual supervisory duty.

The other sections deal with different powers — appointment (3), supersession (78), and winding up (102).

This objective question tests knowledge of the section under which the Registrar audits the accounts of co-operative societies. The correct answer is option (c), Section 81.

Section 81 of the Maharashtra Co-operative Societies Act, 1960 requires that the accounts of every co-operative society be audited at least once in each co-operative year, by the Registrar or by an auditor authorised by him. This is the Registrar's central supervisory duty and the members' chief safeguard, which is why option (c) is correct.

The other options each refer to a different power of the officer and are therefore incorrect here. Option (a), Section 3, is the section under which the State Government appoints the Registrar and the subordinate registrars — it deals with appointment, not audit. Option (b), Section 78, is the section under which the Registrar may supersede a managing committee that has failed the society. Option (d), Section 102, is the section under which the Registrar may order the winding up of a society. A useful way to remember them is by the stage they belong to: Section 3 (appointment) at the start, Section 81 (audit) during the working life, and Sections 78 and 102 (supersession and winding up) when things go wrong.