Section 104(6)(b) in Tamil Nadu Co-operative Societies Rules, 1988
(b)The report shall contain the findings of the Enquiry Officer or Inspecting Officer or Investigating Officer and the reasons therefor, supported by documentary or other evidence as recorded or gathered by him during the course of his inquiry or inspection or investigation, as the case may be. Where the inquiry held or inspection or investigation was made into any specific allegation, he shall state the procedure followed by him, the documentary, oral and other evidence gathered by him and his specific findings.