Section 85(1) the Registrar may, from time to time, issue such directives as he considers necessary for the successful conduct of the business of a Co-operative Society or class of Co-operative Societies.
Section 85 46. Appointment of relatives to any office:-In a producers co-operative
(2) (xxxvii) society no relative of any member of the committee or of any other officer of a co-operative society shall be appointed to any officer in the co-operative society, except with the previous sanction of the registrar.
CHAPTER VI AUDIT AND ACCOUNT Section 85 47. Auditing of accounts:-The accounts of a co-operative society shall
(2) (xiii) be audited in such manner as the Registrar may specify from time to time.
Section 85 48. Maintenance of account books and other record:-A co-operative
(2) (xiii) society or class of co-operat ive societ ies shall maintain the account books other records in such form and manner as may be directed by the Registrar by a general or special order from time to time.
Section 85 49. P r epar a t io n o f ba la nce s he e t and o t he r acco unt s : - ( 1 ) A
(2) (xiii) and co-operative society shall prepare a balance sheet, profit and loss account, trading account and such other statements relat ing to accounts as may be specified from time to time, by the Registrar, as soon as practicable after the c lose of the co-operat ive year in such form, as may be laid down by the Registrar.
(2) If the Registrar so directs a copy each of the statements referred to in sub-rule (1) shall be supplied by a co-operative society to the Registrar by such date as he may specify.
Section 85 50. Aud it fee: - (1) Ever y co -operat ive soc ie ty sha l l pay to t he
(2) (xiii) Government a fee for the audit of its accounts for each co-operative year in accordance with the scale fixed by the Registrar with the previous approval of the Government in respect of the class of co-operative societies to which it belongs.
(2) The Registrar may, subject to such conditions as may be laid down by the Government, remit the whole or any part of the fees payable under sub-rule (1) by a Co-operative society or a class of co-operative societies for any year or other specified period.
CHAPTER VII SETTLEMENT OF DISPUTES Section 85 51. Reference of disputes:-When a party to the dispute referred to
(1) in sub-section (1) of section 55 desires to have the dispute d e t e r m i n e d i n accordance with the said sect ion, the party shall apply to the Registrar in writ ing, stat ing the substance of the dispute and the names and addresses of the other party in such form as the Registrar may lay down from time to time.
Section 85 52. Ar b it rat io n fee:-T he reg ist rar sha l l have power to requ ir e
(2) (xviii) the person referring a dispute under sub-sect ion (1) of sect ion 55 deposit in advance the fee, if any, to be specified by the Registrar for deciding the dispute.
(2) The Regist rar may, in such cases as he t hinks fit , order t he payment of fee to the arbitrator.
(3) No fee shall be payable to an arbitrator till the dispute referred to him is finally decided.
(4) The Registrar, may, in his discretion, remit the whole or any part of the fees collected under sub-rule (1).