Section 177(4) in Tamil Nadu Co-operative Societies Rules, 1988
(4)Where any sugar mill or Federation fails to submit any statement or return specified in sub-rule (1), (2) or (3) within the time specified therein, the Registrar may depute an officer of the Government or authorise an employee of the Federation to prepare the necessary statement of return and the Registrar may determine, with reference to the time involved in the work and the emoluments of the officer deputed or of the employee of the Federation authorised to do it, the charges which the sugar mill or the Federation shall pay to the Government or the Federation, as the case may be.