Section 22 in Tamil Nadu Co-operative Societies Rules, 1988
22. Power of Registrar to direct accounts, books and records to be written up.
(1)The Registrar may, by order in writing, direct any society to get any or all of the accounts, books and records required to be kept by it under rule 20 written up to such date and within such time as he may direct. Where any society fails so to do, the Registrar may depute an officer subordinate to him or authorise any employee of the financing bank or of the federal society concerned to write up the accounts, books and records. In such cases, the Registrar may, by order, determine with reference to the time involved in the work and the emoluments of the officer deputed or any employee of the financing bank or the federal society authorised to do it, the charges which the society concerned shall pay to the Government or the financing bank or the federal society and to direct its recovery from the society.(2)The officer deputed or the employee of the financing bank or of the federal society authorised by the Registrar under sub-rule (1) to write up the accounts, books and records of a society shall have the power to requisition-(i)any person in possession of, or responsible for the custody of, any accounts, books, records, documents, securities, cash or other properties to produce the same a t the headquarters of the society; and(ii)any person who has the knowledge of any of the transactions of the society to furnish such explanation or information as he may require.
