Section 74 in West Bengal Co-operative Societies Rules, 2011
74. Custody of accounts, books and records.
(1) The books and records of a society shall be kept in the custody of the Secretary or any other person exercising the powers and performing the duties of the Secretary.(2)No member or employee of a society shall prevent the Secretary or any other person exercising the powers or performing the duties of the Secretary from having custody of the books and records of the society.(3)Any member or employee of a society who commits a breach of sub-rule (2) shall, on conviction by a court, be punishable with fine which may extend to five hundred rupees and, where the breach is a continuing one, with further fine which may extend to ten rupees for every day during which the breach continues.(4)Any person who fails or refuses to produce the books and registers when required by the Registrar or any person authorized by him in this behalf shall be punishable with a fine of five hundred rupees and thereafter with a further fine of fifty rupees for every day during which the failure or refusal continues.
