Section 38(2) in Rajasthan Co-operative Societies Rules, 2003
(2)Any person appointed by the Registrar as a Liquidator of a society or any person authorised by the Registrar to audit the accounts of a society under section 54 or any person authorised by the Registrar to hold an inquiry into the constitution, working and financial conditions of a society under section 55 or any person authorised for an inspection of books by a financing bank under section 56 shall, in cases where the misappropriation of funds, breach of trust or fraud has been committed or where it is suspected or apprehended that the books, accounts,documents, papers, securities, cash or other properties of a society are likely, to be tampered with or destroyed or removed and where taking possession of such books, accounts, papers, securities, cash or other properties is considered necessary, shall follow the same procedure, with the previous permission of the Registrar, as is laid down in section 31 for the purpose of obtaining such possession.
