Section 22(1) in Tamil Nadu Co-operative Societies Rules, 1988
(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.
