Section 137(2)(b) in The West Bengal Co-Operative Societies Act, 1983
(b)call for and examine the records of an inquiry held or inspection made under this Act or the proceedings of any person subordinate to him not vested with the powers of Registrar or acting on his authority, and if he is of opinion that any order, decision or award or any proceeding so called for should be for any reason modified, annulled or reversed, he may make such orders thereon as he thinks fit: