Section 39(5) in The Orissa Co-operative Societies Rules, 1965
(5)If the Society fails to submit to the Registrar or to the Financing Bank or to any other Society of which it is a member any statement, report or return under Sub-rules (2) and (3) within the time directed by the Registrar or the financing bank or the Society of which it is a member, as the case may be, or if the accounts of the Society are not complete at the time of audit the Registrar or any person authorised by him in this behalf by general or special order may get the report, statement or return prepared or the accounts written at the expenses of the Society. In such cases, it shall be competent for the Registrar to determine with reference to the time involved in the work, the emoluments of the person deputed to do it, the charge which the Society concerned should pay to the Government and to direct its recovery from the Society.
