Provided farther that the books, accounts or documents so seized shall not be retained for more than sixty days at a time except with the permission of the next higher authority.

Surcharge Surcharge:— [Rule 51]

1. (1) If in the course of an audit under section 50, an inquiry under section 51, an inspection under section 52 or 53, or the winding up of a society, it appears that any person who has taken part in the organisation or management of the society or any past or present officer or servant of the society has misappropriated or retained or become liable or accountable for any money or property of the society or has been guilty of misfeasance or breach of trust in relation to the society, the Registrar may, on his own motion or on the application of the committee, liquidator or any creditor, inquire himself or direct any person authorised by him, by an order in writing in this behalf, to inquire into the conduct of such person.
2. (2) On the completion of the inquiry under sub-section (1), the Registrar may, if he is satisfied that there are good grounds for so doing, make an order requiring such person to repay or restore the money or property or any part thereof with interest at such rate as the Registrar may think just (not exceeding the current market rate) or to contribute such sum to the assets of the society by way of compensation in respect of the misappropriation, misfeasance or breach of trust as the Registrar thinks just: Provided that an order shall be made under this sub-section against any such person only after giving him an opportunity of making his representation.
3. (3) This section shall apply notwithstanding that such person may have incurred criminal liability by his act.