Section 46. Cooperative Society and office bearers to submit Returns or informations and produce documents

(1) Every Registered Cooperative shall file returns or information within six months of the close of eveiy financial year or as may be required by the Registrar in this behalf, including the following matters, to the audit officer, arbitrator, liquidator or any person conducting an inspection or inquiry under the provision of this Act and the Rules made thereunder: (a) annual report of its activities; (b) its audited statement of accounts; (c) plan for surplus disposal as approved by the general body of the co-operative society; (d) list of amendments to the bye laws of the co-operative . society, if any; (e) declaration regarding date of holding of its general body meeting and conduct of elections when due; and (f) any other information required by the Registrar in pursuance of any of the provisions of the State Act. (2) (a) At any sale of property, moveable or immoveable, held under this Act or Rules framed thereunder no office- bearer of the registered co-operative society concerned or any person having any duty to perform in connection with such sale, shall either directly or indirectly bid for, acquire or attempt to acquire any interest in such property. (b) Any office bearer of a co-operative society or a liquidator may on behalf of the co-operative society bid and purchase at a sale of a mortgaged property.