(1) Every Society shall get its annual accounts audited from an auditor who is a member of the Institute of Chartered Accountants of India, constituted under the Chartered Accountants Act, 1949 (Central Act 38 of 1949).
(2) The auditor shall not be a member of the Governing Body or family member of any of the office bearer.
49. The accounts, returns and registers shall be verified and signed by at least two office -bearers, authorised by the Governing Body.
50. (I) Every Society shall file the following returns, in the prescribed form, with the District Registrar within thirty days of holding the annual general meeting,- 00 a list of the members duly certified by the President and the Secretary, as on the 31st March of the year, separately showing the deletions and additions during the previous year;
a list of the members of the Collegium duly certified by the President and the Secretary, alongwith the list of electoral colleges as on the 31st March of the year, separately showing the deletions and additions during the previous year;
a list of the office -bearers alongwith their names, addresses and o ccu pa tio ns separat ely s ho win g the d ele tions and additions during the previous year, if any;
(iv) an ann ual report on t he wo rking of t he So ciety by the Governing Body duly certified by the President and Secretary;
(v) a copy each o f t he ba lan ce -s heet, rece ipt expend itu re statem ent and th e aud itor' s rep ort d uly certif ied b y the auditor; and Books o f Accounts.
Aud it Veri f icat ion o f accounts Annual and o the r returns.
Amalgamation o r d ivis ion o f Societies.
Powers to call f or inf o rmation o r exp lanation.
Powers to seize records etc.
24 HARYANA GOVT. GAZ. (EXTRA.), MAR. 28, 2012 (CHTR. 8, 1934 SAKA)
(vi) a copy of the special resolution, as and when passed.
(2) Non -filing of annual returns as mentioned above shall be punishable with fine in the extended period and thereafter with penalty as may be prescribed.
CHAPTER XI AMALAGAMATIONAND DIVISION
51. (I) Any two or more Societies, after passing special resolutions for amalgamating with each other, shall move an application alongwith copies of resolutions, in the prescribed form for obtaining approval of the Registrar andafter getting the approval, shall amalgamate together as one Society.
(2) Any Society, after passing special resolution for division of a Society, shall move an application in the prescribed form alongwith copy of resolution, for obtaining approval of the Registrar and after getting the approval, shall stand divided. The resolution shall contain proposals for the division of the assets and liabilities of the Society among the new Societies, relationship of the parent Society with the divided societies, if any, and may specify the areas of operation of and the members who may constitute each of the new Societies:
Provided that before division, the Society shall settle all the claims and liabilities or divide the assets and liabilities amongst the Societies on prorata basis.
(3) No amalgamation or division of a Society under sub -section (1) or sub -section (2), as the case may be, shall have any effect until and unless the new Society or Societies is/ are duly registered.
(4) Upon the registration of the new amalgamated Society or the divided Societies, as the case may be, the assets and liabilities of the original registered Society or Societies shall, subject to the provisions of this section, be transferred to and become the assets and liabilities of the new Society or Societies in the manner specified in the special resolution.
CHAPTER XII INQUIRY AND SUPERSESSION OF THE GOVERNING BODY
52. (I) The Registrar General, Registrar or District Registrar may, by written order, require any Society to furnish in writing such information or document or explanation as prescribed in the order within such time, not being less than two weeks from the date of receipt of such order.
(2) On receipt of the order, it shall be the duty of the Society to furnish such information or documents or explanation.
53. (I) Where the Registrar General, Registrar or District Registrar is satisfied that,-- HATO N A GMT (JAL (EXTRA. MAR 78, 'fit 2 2s (CHTR. 8, 1934 SAKA)
(1) the records, registers or the book., of accounts are likely to be tampered with or destroyed and the funds and the property are likely to be misappropriated or misapplied; or
(ii) the Governing Body is reconstituted at a general meeting and the outgoing members of the Governing Body refused, to hand -over charge of the records and property of the Society to those entitled to receive such charge, or (Oi) the office bearer, where the ejections of the Gid, ern ing Body have not been held by the due date, are likely to misuse such documents, funds. records or are reluctant to hand over the records to an adhoc Committee or the Administrator appointed for managing the affairs of the Society as an interim measure, he may issue an order directing a person duly authorised by him in writing to seize and take possession of such document, funds, records and property whereupon the office bearer responsible for custody of such documents, record, funds and property shall give delivery thereof to the person so authorised.
(2) In order to secure compliance of the order under sub -section (1), the Dish ict Registrar may take or catria to be taken such steps and use or case to be used such minimum force, including police force, as may be consick
54. on the information received or g0ithered non 52 0 or Or i t he .tp2i0c, -iv,' of a majority of the office baricss or on the applicatioa of less than one-Mi Si of the members of the (mineral Body or risllei. Jilt :Le Cc:, may be, oi . if so moved by the District Collector or the State . -. M116 is apprehension that the affairs of a Society it being so conducted as ir defeat the aims and objects of the Society or its Governing Body is guilty of mismanaging its affairs or of any brerteh of fiduciary or other like obligations or to defraud its creditors.
he may, either himseil or by any person authonzed by him in that behalf, hold an inquiry into the affairs of the Society i 1) An application or reference to the Registrar General, Registrar or District Registrar under sub -section (1) shall be supported by such evidence, as he may require for the purpose of showing that the applicant has good reason for applying for an inquiry.
(3) The District Registrar may require the applicants to hirnish such security as he thinks fit as the cost of the proposed inquiry, before the inquiry ;s ordered.
(4) All expenses incidental or preliminary to the inquiry shall, where such inquiry b held,- -
(a) on application, be defrayed by the applicants thereof or out of the assets of the Society or by the members of the Society, Ac tio n on I nq uir y r epo rt 26 HARYANA GOVT GA.?. (EXTRA.). MAR. 28, 2012 (CIITR. 8. 1934 SAKA) in such proportion as the District Registrar may, by order in writing direct; and
(b) on a reference from the District Collector or the Government or the District Registrar's, own motion, be defrayed out of the assets of the Society and shall be recoverable as arrears of land revenue.
(5) A person holding an inquiry shall have, at all reasonable times, free access to all the documents and shall have power to call upon any office bearer or officer to produce any of the document, as he may direct.
(6) It shall be the duty of all office bearers or officers, who were or are holding office, to furnish the Inquiry Officer with all the information or document in their possession.
(7) A person holding an inquiry may summon and examine any person on oath who, he has reason to believe, has knowledge of any affairs of the Society and may summon any person to produce any books of accounts or documents belonging to him or in his custody, if the person holding the inquiry has reason to believe that such books of accounts or documents contain any entries relating to transactions of the Society.
(8) A person holding an inquiry may, if in his opinion it is necessary for the purpose of inquiry, seize any or all the documents:
Provided that any person from whose custody such documents are seized shall be entitled to a receipt thereof and make copies thereof.
(9) If the inquiry is held by a person other than the District Registrar then he shall send the report to the District Registrar and the District Registrar shall make a report to the Registrar alongwith his recommendations. If the inquiry is held by the District Registrar himself, he shall forward the report to the Registrar alongwith his recommendations.
(10) The inquiry report shall be communicated to the Society and the applicants, if any.
55. The Registrar shal l consider the inquiry report alongwith the recommendations of the District Registrar, if any, and take any of the following steps,--- (i ) where no irregularities, whatsoever, of procedural or material nature, are found to have been committed by the Governing Body, he shall order closure of the inquiry alongwith information thereof to the Society and complainants, if any; or
(a) where the irregularities or violations committed by the Society are found to be of procedural nature, which are rectifiable, he shall direct the Society to take recourse to such corrective measures within such time, as he may direct:
HARYANA GOVT. GAZ. (EXTR A.), M AR 28. 2012 (CHTR. 8, 1934 SAKAi 1 7
Provided that where a Society fails to catty out the directions, the Registrar shall forward the matter to the Registrar General alongwith his recommendations for appropriate action against the Society; or
(ill) where the irregularities or violations commiaed by the Society are fo un d to b e of a s er io us o r ma te rial n ature (e .g . rela ting to memberships, financial mis-rnanagement or financial irregularities or fraud or subversion of the objects of the Society), the Registrar shall forward the matter to the Registrar General alongwith his recommendations for appropriate action against the Society; or
(iv) pass any other appropriate order to meet the ends of justice.