Defulcation Of Accounts Of West Bengal Cooperative Housing Society

I belong from a cooperative housing society which is in Salt Lake area, West Bengal. In the year 2012-13 and 2013-14 cash shortage to the tune of 6 lakhs and 4 lakhs happened as the cashier/ treasurer did not maintained the cash and bank accounts properly. As a result an amount of Rs. 10 lakhs cash shortage happend for which the secretary of the society is being accused. Cashier and other members are not so deeply charged like secretary. Now the question arise : 1) For this defalcation of money who is the sole responsible person. 2) How this case of defalcation can be resolved lawfuly. 3) Whether in the year 2018-19 the case of monetary defalcation of 2012-13 and 2013-14 will be time barred and no charge can be brought against this case under WBCHS rule. 4) Whether the secretary is only responsible or the treasurer , chairman and other board members are equally responsible.