Section 104 in Tamil Nadu Co-operative Societies Rules, 1988
104. Procedure regarding inquiry, inspection or investigation.
(1)(a)The application made under sub-section (1) of section 81 or of section 82 shall state whether the inquiry or inspection or investigation is required into any specified alleged misappropriation, fraudulent retention of any money or property, breach of trust, corrupt practice, or mismanagement in relation to the society or into any particular aspect of the working of that society or whether the inquiry or inspection or investigation is required into the affairs of the society in general.(b)The application shall state the reason for requesting the inquiry or inspection or investigation.(c)The application shall be accompanied by a receipted challan or record to evidence payment towards the fees specified in Schedule III.(2)(a)A creditor making an application under section 82 shall state the amount due to him from the society, when the amount was due, when he demanded payment thereof, whether he has received any reply and, if so, how it is not satisfactory.(b)A creditor making an application under section 82 shall deposit a sum of rupees one hundred and fifty as security towards the cost of the inspection or investigation sought for by him.(8)(a)On receipt of an application or before ordering an inquiry or inspection or investigation, the Registrar shall examine whether there is any need to hold an inquiry or make an inspection or investigation, as the case may be.(b)The order of the Registrar shall state whether the inquiry is to be held or inspection or investigation be made into any specific allegation or any particular aspect of the working of the society or otherwise.(c)The order of the Registrar ordering an inquiry or inspection or investigation shall be communicated to the society, the financing bank, the federal society concerned and to the applicant.(4)Where an inquiry or inspection or investigation under section 81 or section 82 is not or could not be completed within the period of three months from the date of ordering the inquiry or inspection or investigation, the person holding the inquiry or conducting the inspection or investigation (hereinafter called the Enquiry Officer, or the Inspecting Officer or the Investigating Officer) shall make an application to his next higher authority requesting extension of time detailing the action taken to complete the inquiry or inspection or investigation within the specified time, the reasons for non-completion within that time, the further steps taken or proposed to be taken for the completion of the inquiry or inspection or investigation and the period within which it will be completed. An application for further extension of time shall state also the reason for non-completion within the extension of time already granted.(5)On receipt of the application under sub-rule (4), the next higher authority shall examine and grant extension of time as considered necessary by him and eh such permission shall be communicated to the Enquiry Officer, Inspecting Officer or Investigating Officer, as the case may be, and the society, the financing bank and the federal society concerned:Provided that such extension or extensions of time granted shall not exceed six months in the aggregate in accordance with sub-section (4) of section 81 or section 82.(6)(a)The Enquiry Officer or Inspecting Officer or Investigating Officer shall submit his report on matters on which inquiry is ordered to be held or inspection or investigation is ordered to be made, to the Registrar within such time as may be specified by the Registrar, but not exceeding ten days from the date of completion of the inquiry or inspection or investigation.(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.(c)The Enquiry Officer or Inspecting Officer or Investigating Officer, as the case may be, shall, as far as practicable, not include any matter of confidential nature in the main report of the inquiry, inspection or investigation, but shall submit such matter or matters in a separate confidential report. Where any matter of confidential nature has to be discussed in the main report, the report may be drafted in such a manner that the matter of confidential nature can either be segregated or be not communicated except to the party concerned.(d)The Enquiry Officer or Inspecting Officer or Investigating Officer, as the case may be, shall also specify in his report the costs of the inquiry or inspection or investigation together with his recommendation as to the manner in which the entire cost or part thereof may be apportioned among the parties specified in sub-section (1) of section 85 with justification therefor.(7)The Registrar shall communicate the result of the inquiry or inspection or investigation, in brief, without going into details and without disclosing matters of confidential nature within a period of three months from the date of receipt of the report-(a)in the case of inquiry, to-(i)the Government or to any officer appointed by the Government, where the Government have subscribed to the share capital of the society;(ii)the financing bank to which the society is affiliated;(iii)to the society concerned;(iv)to the District Collector in case the inquiry is ordered at his request;(v)to the federal society concerned;(b)in the case of inspection or investigation, to-(i)the society concerned;(ii)the financing bank to which the society is affiliated;(iii)the federal society concerned; and(iv)to the creditor concerned where the inspection or investigation is made on the application of the creditor.(8)The Enquiry Officer or Inspecting Officer or Investigating Officer shall send a separate report pointing out the lapses on the part of any officer or servant of a society or of the Government, responsible for administration or supervision or audit or an officer or servant of any other organisation noticed, if any, during such inquiry, inspection or investigation and suggesting suitable action against him.(9)(a)The Registrar may ask the society or the Government department or the organisation concerned communicating necessary details available in the report of inquiry or inspect ion or investigation required for ta king action against the officer or servant specified in sub-rule (8) to take such action within such time not exceeding two months from the date of receipt of communication as may be specified by him.(b)The society or the Government department or the organisation shall report to the Registrar the action as required under clause (a) within the time specified by the Registrar in the communication and shall send further report to the Registrar till the action required to be taken is completed.(10)The Registrar shall, after receipt of the report but before communicating the result of the inquiry or inspection or investigation, consider whether the cost of inquiry or inspection or investigation has to be recovered fully or partly from the society or the members or the creditors or the officers or former officers of the society and, if so, take action for recovery of the entire or part of the cost under sub-section (1) of section 85.
