(1)For the purposes of enforcing compliance with these rules, the Registrar of companies may call for such information or returns from Nidhi as he deems necessary and may engage the services of chartered accountants, company secretaries in practice, cost accountants, or any firm thereof from time to time for assisting him in the discharge of his duties.(2)In respect of any Nidhi which has violated these rules or has failed to function in terms of the Memorandum and Articles of Association, the [Central Government] [Substituted 'concerned Regional Director' by Notification No. G.S.R. 467(E), dated 1.7.2019 (w.e.f. 31.3.2014).] may appoint a Special Officer to take over the management of Nidhi and such Special Officer shall function as per the guidelines given by [Central Government] [Substituted 'such Regional Director' by Notification No. G.S.R. 467(E), dated 1.7.2019 (w.e.f. 31.3.2014).]:Provided that an opportunity of being heard shall be given to the concerned Nidhi by the [Central Government] [Substituted 'Regional Director' by Notification No. G.S.R. 467(E), dated 1.7.2019 (w.e.f. 31.3.2014).] before appointing any Special Officer.
