Section 21(4) in Tamil Nadu Co-operative Societies Rules, 1988
(4)Every society shall prepare periodically and at least once in a year a list of accounts, books and records that may be destroyed and such accounts, books and records shall be actually destroyed only after obtaining specific orders from the chief executive or from the president, where there is no chief executive which shall not be granted unless the Chief Executive or the President, as the case may be, satisfies himself that the retention of such accounts, books and records is no longer necessary.
