Section 87(4) in The Manipur Co-operative Societies Act, 1976
(4)If a society fails to rectify the defects disclosed in the course of or as a result of an audit under section 81 or fails to rectify the defects as directed by the Registrar, and where no appeal has been made to the State Government within the time specified in sub-section (2), or where on the appeal so made, the State Government has not annulled, reversed or modified the order, the Registrar may himself take steps to have the defects rectified and may recover the costs from the officer or officers of the society who, in his opinion, has to have failed to rectify the defects.
