Section 36: Duty of treasurer and other officials to render accounts.

(1) The treasurer of a registered body, whenever he is required to do so by the rules of the body, or on being specially directed to do so by the committee of management, shall prepare a full and accurate account showing-
(a) all sums received or paid by him since the date to which the last account submitted by him was made out; and
(b)
the balance remaining in his hands, at the date to which the new account is made out, and all bonds and securities held by the body at that date, and shall cause the account, when prepared, to be audited by the duly appointed auditor.
(2) Every account prepared in accordance with subsection (1) of this section shall, after being audited, be submitted by the treasurer to the members of the registered body in question in accordance with the rules thereof or, if the account was prepared on the special directions of the committee of mangement, in accordance with those directions.
(3)
Where the treasurer of a registered body who has submitted an account under this section is required to do so by a resolution passed at a meeting of the body, or is directed to do so by the committee of mangement, he shall as soon as possible hand over to the body the balance due from him to it at the time of the hand-over, as certified by the duly appointed auditor, and shall also, if required, hand over to the body all bonds, securities, books, papers and other property of the body in his possession or custody.
(4) In determining for the purposes of subsection (3) of this section the balance due from the treasurer of a registered body at the time of a hand-over, the duly appointed auditor shall add to the balance shown as due from the treasurer in the latest account submitted by him under this section any sums received by the treasurer on account of the body since the date to which that account was made up, and shall deduct any sums paid by him on account of the body since that date.
(5) If the treasurer of a registered body fails to hand over in full to the body the balance which it is his duty under subsection (3) of this section to hand over, the body or any person capable of suing as a representative thereof may institute civil proceedings against the treasurer in any competent court for the balance shown as due from him in the latest account submitted by him under this section and for all sums by him on account of the body since the date to which that account was made up, leaving him to set off in the proceedings any sums which may have been paid by him to or on account of the body since that date.
(6) If the treasurer of a registered body fails to hand over to the body anything (other than the balance mentioned in subsection (5) of this section) which it is his duty under subsection (3) of this section to hand over, the body or any person capable of suing as a representative thereof may institute civil proceedings against the treasurer many competent court for the delivery of that thing.
(7) In any such proceedings as are mentioned in subsection (5) or (6) of this section, the court shall order the defendant to pay the plaintiff's costs.
(8) The foregoing provisions of this section shall, so far as capable of so applying, apply to every other official of a registered body as they apply to the treasurer thereof; and references, in those provisions to the treasurer of such body shall be construed accordingly.