Section 23(7) in West Bengal Societies Registration Act, 1961
(7)If on a perusal of the report [made by the Commissioner for Enquiry] [Substituted by West Bengal Act No. 27 of 1984, dated 18.7.1984.], it appears to the State Government that any person has, in relation to the formation, promotion, management or conduct of the business of the society, been guilty of any offence for which he is criminally liable, the State Government may direct the prosecution of such person for the offence.
