Section 99 in West Bengal Co-operative Societies Act, 2006
99. Inspection by Registrar or financing bank or apex Co-operative society or Central Co-operative society.
(1)Every Co-operative society shall be liable at any time to inspection-(a)by the Registrar or any persons authorised by the Registrar or by the State Government;(b)by the financing bank, if any, of which it is a debtor;(c)by the apex Co-operative society or Central Co-operative society, if any, of which it is a member.(2)The financing bank, the apex Co-operative society or the Central Co-operative society, as the case may be, may authorise its officer, to conduct inspection of the Co-operative society.(3)An inspecting officer may inspect any book or document of the Co-operative society at its office during the office hours. He may, if require, interrogate any present or past office bearer, member, employee of the Co-operative society or any person having transaction with the Co-operative society for the purpose of inspection.(4)(a)The inspecting officer may seize any book or document of the Co-operative society from its office in the manner as may be prescribed during the office hours or from any present or past office bearer, member or any person having possession of it on prior written requisition specifying therein the book or document to be seized and the reason therefor. A copy of the seizure list shall be handed over to the Co-operative society or the person from whom such book or documents has been seized. The seized books or documents shall be returned to the Co-operative societies or to the person, as the case may be, after meeting the purpose for which the books or documents were seized along with the inspection report.(b)The inspecting officer shall report the fact of such seizure together with a copy of seizure list to the Registrar or the financing bank or the apex Co-operative society or the Central Co-operative society as the case may be, within the next working day.(5)The Registrar or the financing bank or the apex Co-operative society or the Central Co-operative society as the case may be, shall fix a date within which the inspection shall be completed and the report or inspection shall be submitted by the inspecting officer to the concerned authority :Provided that on an application by the inspecting officer stating the reasons for non-completion of inspection, the date fixed for completion of inspection and submission of report may be extended by the concerned authority.(6)The Registrar or the financing bank or the apex Co-operative society or the Central Co-operative society, as the case may be, shall direct that the report of inspection be communicated to the concerned Co-operative society within one month from the date of receipt of the said report. The Co-operative society shall submit rectification and compliance report, if any, within sixty days from the date of receipt of such inspection report to the concerned authority, failing which it will tantamount to contravention of the provisions of this Act.
