Section 118(2) in Tamil Nadu Co-operative Societies Rules, 1988
(2)Where the decree is executed against such legal representative, he shall be liable only to the extent of the property of the deceased judgement-debtor which has come to his hands and has not been duly disposed of and for the purpose of ascertaining such liability, the Registrar executing the decree may, of his own motion or on the application of the decree-holder, compel such legal representative to produce such accounts as he thinks fit.