Section 126 in Assam Co-Operative Societies Act, 2007
126. Power to seize records of society.
(1)If the Registrar or any person authorized by him in this behalf, while making audit, inspection, inquiry or supervision, as the case may be believe or has reason to believe that the registered society is not keeping or maintaining the accounts, books and records of the society properly or finds or reasonably suspects gross negligence of duties misappropriation or misuse of fund of the society irregulartity in recording proceeding or keeping accounts or books he shall have power to take possession of any or all books, registers or documents, cash in hand or accounts books of the society and remove such seized property as may be directed by the Registrar.(2)The person seizing the property of the society under sub-section (1) shall prepare an inventory of the properties seized in duplicate with his signature and require the officer or member of the society from whose possession or custody the property is seized to put his signature in witness thereof and if such officer or member refuses to sign, then the person seizing; the property shall call upon two or more persons to sign the seizure list. A copy of the list prepared under this section signed by the witnesses, shall be delivered to the officer of the society.(3)The Registrar shall take immediate steps in such case for audit or inspection and pass such orders as he may think fit.(4)The Administrative Head of a Civil Sub-division or administrative area shall give police help to all officers mentioned in sub-section (1) of this section' when sought for.
