Section 19 in Travancore-Cochin Literary, Scientific and Charitable Societies Registration Act, 1955
19. Power to call for accounts and inspection of books, etc.
(1)The State Government may at any time call upon the governing body of any society to submit periodically accounts of income and expenditure and of the assets and liabilities of the society. The Registrar or any other officer authorized by the State Government shall periodically examine the accounts and other books of the society and submit to the Government a report on the result of such inspection. The Inspecting Officer may enter the premises of the society and governing body and the servants of the society shall furnish him with all information he may call for and shall also render him all the assistance necessary to enable him to conduct the examination and make the report. It shall be the duty of the governing body and of all persons who are or have been servants of the society to produce before the officer so deputed all books and documents in their custody or power relating to the society and to answer any question relating to the affairs of the society.(2)Whenever the Inspecting Officer has reason to believe that the accounts or other books and documents of the society are withheld without sufficient excuse, he may after recording the reasons and grounds of his belief, enter and search or cause to be searched any place or may size any such accounts, books or documents.(3)The State Government may, for the efficient and better management of the society, review the report submitted under sub-section (1) and pass such orders as they deem fit other than those referred to in clauses (a) to (c) of sub-section (1) of section 25.
