Section 105 in Rajasthan Co-operative Societies Rules, 2003
105. Power of Registrar to direct accounts and books to be written up.
The Registrar may, by order in writing, direct any co-operative society to get any or all the accounts and books required to be kept by it under rule 103 written up to such date, in such form and within such time as he may direct. In case of failure by any society to do so, the Registrar may depute an officer subordinate to him to write up the accounts and books. In such cases, it shall be competent for the Registrar to determine, with reference to the time involved in the work and the emoluments of the officer deputed to it, the charges which the society concerned should pay to the State Government and to direct its recovery from the society.
