Savings recovered under Section 40 or 41 If it is believed that a person, officer, committee or member of an organization has embezzled the savings recovered under Section 46, the Government of Nepal may conduct the necessary investigation by an officer and from that investigation If embezzlement is found, the government of Nepal can fine the person, officer, committee or member of the organization who commits such embezzlement and recover the embezzled savings or loan from them as well as government dues.