Section 23 in West Bengal Societies Registration Act, 1961
23. Investigation of affairs of a society.
(1) Where on information received, the State Government is of opinion that there are circumstances suggesting that the business of a society is being conducted with intent to defraud its creditors, members or any other person, or that the society is guilty of mismanaging its affairs or of any fraudulent or unlawful act, the State Government may appoint a competent person as [Commissioner for Enquiry] [Substituted by West Bengal Act No. 27 of 1984, dated 18.7.1984.] to investigate into the affairs of the society or inspect any institution managed by the society and report on such matters as the State Government may direct.(2)It shall be the duty of every officer of the society when so required by the [Commissioner for Enquiry] [Substituted by West Bengal Act No. 27 of 1984, dated 18.7.1984.] to produce any books and papers of or relating to the society which are in his custody, and otherwise to give to the [Commissioner for Enquiry] [Substituted by West Bengal Act No. 27 of 1984, dated 18.7.1984.] all assistance in connection with the investigation or inspection which he is reasonably able to give.(3)[A Commissioner for Enquiry] [Substituted by West Bengal Act No. 27 of 1984, dated 18.7.1984.] may call upon and examine on oath any officer of the society in relation to the affairs of the society and it shall be the duty of every officer when so called upon to appear before the [Commissioner for Enquiry] [Substituted by West Bengal Act No. 27 of 1984, dated 18.7.1984.] for such examination.(4)On the conclusion of the investigation or inspection, as the case may be, the [Commissioner for Enquiry] [Substituted by West Bengal Act No. 27 of 1984, dated 18.7.1984.] shall make a report to the [State Government] [Substituted by West Bengal Act No. 27 of 1984, dated 18.7.1984.] on the matters on which he was directed by the State Government to report.(5)For refusal to comply with the provisions of sub-section (2) or sub-section (3), the officer in default shall be punishable with fine which may extend to two hundred and fifty rupees.(6)[On perusal of the report made by the Commissioner for Enquiry] [Substituted by West Bengal Act No. 27 of 1984, dated 18.7.1984.] the State Government may give such directions as it may think fit to the society for the removal of any defects or irregularities within such time as may be specified and on the society making any default in taking action according to such directions the State Government may direct the Registrar to move the Court for dissolution of society.(7)If on a perusal of the report [made by the Commissioner for Enquiry] [Substituted by West Bengal Act No. 27 of 1984, dated 18.7.1984.], it appears to the State Government that any person has, in relation to the formation, promotion, management or conduct of the business of the society, been guilty of any offence for which he is criminally liable, the State Government may direct the prosecution of such person for the offence.(8)The expenses of, and incidental to, an investigation by [Commissioner for Enquiry] [Substituted by West Bengal Act No. 27 of 1984, dated 18.7.1984.] appointed by the State Government shall be defrayed by the State Government.
