Section 165A in West Bengal Co-operative Societies Rules, 2011
165A. Seizure of books and documents by the Inspecting Officer or Inquiring Officer.
As provided under sections 99 and 100 of the Act, an Inspecting Officer or Inquiry Officer, as the case may be, during inspection or inquiry, may seize any book or document of the Co-operative society from its office as may be required by him in the interest of the inspection or inquiry by preparing two copies of seizure list taking at least one witness and hand over one copy to an officer or employee of the Co-operative society obtaining a receipt.
