Section 23 in The Societies Registration Act, 1860
23. Investigations of affairs of society.
(1)Where on the information received under Section 22 or otherwise, the Registrar is of opinion that there is apprehension that the affairs of a society registered under this Act are being so conducted as to defeat the objects of the society or that the society or its governing body by whatever name called, or any office-bearer thereof in actual effective control of the society is guilty of mismanaging its affairs or of any breach of fiduciary or other like obligations, the Registrar may, either himself or by any person authorized by him in that behalf, inspect or investigate into the affairs of the society or inspect any institution managed by the society.(2)It shall be the duty of every officer-bearer of the society when so required by the Registrar or other person authorised under sub-section (1) to produce any books of account and other records of or relating to the society which are in his custody and to give him all assistance in connection with such inspection or investigation.(3)The Registrar or other person authorised under sub-section (1) may call upon and examine on oath any office-bearer, member or employee of the society in relation to the affairs of the society and it shall be the duty of every office-bearer, member or employee, when called upon, to appear before him for such examination.(4)The Registrar or other person authorised under sub-section (1) may, if in his opinion it is necessary for the purpose of inspection or investigation, seize any or all the records including account books of the society :Provided that any person from whose custody such records are seized shall be entitled to make copies thereof in the presence of the person seizing such records.(5)On the conclusion of the inspection or investigation, as the case may be, the person, if any appointed by the Registrar to inspect or investigate shall make a report to the Registrar on the result of his inspection or investigation.(6)The Registrar may, after such inspection or investigation, give such directions to the society or to its governing body or any office-bearer thereof, as he may think fit, for the removal of any defects or irregularities within such time as may be specified and in the event of default in taking action according to such directions, the Registrar may proceed to take action under Section 12E or Section 30, as the case may be.
