Section 76 in West Bengal Co-operative Societies Rules, 2011
76. Preparation of Statements, etc., at the cost of Society and recovery of such cost.
(1) If a co-operative society fails to send to the Registrar within the time allowed any statement or return required by the Act or the rules the Registrar may cause such statement or return to be prepared by employing such persons as he may deem necessary and may assess upon the society the cost thereof.(2)The cost assessed under sub-rule (1) shall be recoverable from the society by the collector as a public demand up to requisition by the Registrar, and the society may recover such cost from the person or persons responsible for the neglect.
