Section 92(1) in Sikkim Co-Operative Societies Act, 1955
(1)1f the Registrar or any person authorised by him in this behalf, while making audit, inspection, inquiry or supervision as the case may be, believes 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, miss-appropriation or misuse of funds of the society, irregularity in recording 'proceedings -or keeping accounts or book he shall have power to take possession of any or an books, registers or documents, cash in hand or account books of the society and remove such seized property or keep in proper custody such seized property till it is disposed of in any manner -as may be directed by the Registrar.
