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State of Himachal Pradesh - Section

Section 86 in Himachal Pradesh Co-Operative Societies Rules, 1971

86. Procedure and principles for the conduct of inquiry and inspection.

(1)An order authorising inspection under section 66 or inquiry under section 67 shall, among other things, contain the following :-
(a)the name of the person authorised to conduct the inspection or inquiry;
(b)the name of the society whose affairs are to be inquired into or whose books are to be inspected;
(c)the specific point or points on which the inspection or enquiry is to be made, the period within which the inspection or inquiry is to be completed and report submitted to the Registrar;
(d)cost of inquiry; and
(e)any other matter relating to the inspection or enquiry.
(2)A copy of every order authorising inspection under section 66 or inquiry under section 67 shall be sent to the society.
(3)If the inquiry or inspection cannot be completed within the time specified in the order referred to in sub-rule (1), the person conducting the inquiry or inspection shall submit an interim report stating the reasons for failure to complete the inquiry or inspection and the Registrar, if he is satisfied, may grant such extension of time for the completion of the inquiry or inspection to the officer to whom it is entrusted, or hold the inquiry or inspection himself, or entrust it to such other person as he deems fit.
(4)On receipt of the order referred to in sub-rule (1), the person authorised to conduct the inquiry or inspection shall proceed to examine the relevant books of accounts, and other documents in possession of the society, or any of its officers, members, agents or servants and obtain such information or explanation from any such officers, members, agents or servants of the society in regard to the transactions, and working of the society as he deems necessary for the conduct of such inquiry or inspection.
(5)The person authorised to conduct the inquiry or inspection shall submit his report to the Registrar, on all the points mentioned in the order referred to in sub-rule (1). The report shall contain his findings and the reasons therefor supported by such documentary or other evidence as recorded by him during the course of his inspection or inquiry. He shall also specify in his report the costs of the enquiry or inspection and recommend to the Registrar the manner in which the entire cost, or a part thereof, may be apportioned amongst the parties specified in section 68. The Registrar shall pass such orders thereon as may be considered just after giving a reasonable opportunity of being heard to the person or persons concerned.
(6)The costs of the inquiry, or inspection, apportioned by the Registrar under section 68 shall be recovered in the manner provided under section 90.