(1) Every Co--operative shall maintain at its registered office the following, namely:--
(a) a copy of the Karnataka Souharda Sahakari Act, 1997 with upto date amendments;
(b) registration certificate and registered bye--laws and the amendments registered from time to time in original;
(c) a copy of the bye--laws of the Federal Co--operative and each of its subsidiaries, if any;
(d) a register of members with details regarding voting rights for the current year updated within thirty days of closure of the year and the memberwise use of various services;
(e) accounts of all sums of money received and expended by the Co--operative and its branch, if any, and purposes;
(f) accounts of all purchases and sales of goods by the Co--operative;
(g) accounts of the assets and liabilities of the Co--operative;
(h) the minutes book
(i) copies of the board resolution; and
(j) annual report and audit report and where a Co--operative has branch office, accounts and records related to such branch.
(2) Copies of the resolutions of the board and general meetings, voters list, bye--laws, statement of annual accounts and such accounts relating to a member, shall be made available to any member during the business hours after payment of necessary fees as may be decided by the board.
(3) The books of accounts of every Co--operative together with supporting records and vouchers shall be preserved for such period as may be decided by the board.