Section 92 in Sikkim Co-Operative Societies Act, 1955
92. Power To Seize Records of Society.
(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.(2)The person seizing the property of the society under sub-section (1) shall prepare an inventory of the properties seized in duplicate with his signature and require the officer or member of the society from whose possession or custody the property is seized to put his signature in, witness thereof and, if such officer or member refuses to sign, the person seizing the property shall call upon two or more persons. to sign to the seizure list. A copy of the list prepared under the section, signed by the witnesses shall be delivered to the officer 'Of the society.(3)The Registrar shall take immediate steps in way of audit or inspection and pass such orders as he may think fit.(4)The administrative head of a civil sub-division or administrative area shall give police help to an officers mentioned in sub-section (1) of this section when sought for.
