Section 142(1)(a) in Tamil Nadu Co-operative Societies Rules, 1988
(a)Any property required by the society to be deposited with it or entrusted to its custody under sub-section (3) of section 40 shall, subject to the provisions of these rules, be delivered to an officer of the society authorised by the board in this behalf after preparing an inventory of such property and such inventory shall be signed by the member, past member, or the nominee, heir or legal representative of the deceased member and such officer of the society.