(1) Every Co-operative Society shall prepare for each Co-operative year in such form as may be specified by 6[The Director of Co-operative Audit and furnish within 7[One month] from the end of that year to the Registrar and the Director of Co-operative Audit].-
(a) a statement showing the receipts and disbursements for the year;
(b) a profit and loss account;
(c) a balance sheet; and
(d) such other statements or returns as may be specified by the 8[Director of Cooperative Audit.]
104 9[(2) Any other statements, returns and information which the Registrar requires under section 27-B and any other statements and returns which the Auditor or Auditing firm requires under sub section (7) of section (63) shall also be furnished to the Registrar or the Auditor as the case may be.]
1. Rule 51 omitted by Notification No. CO 14 CLM 2013, dated 10-7-2013, w.e.f.10-7-2013.
2. Substituted for the words “Director of Co-operative Audit” by Notification No. CO 226 CLM 2005, dated 6-7-2006, w.e.f.6-7-5006.
3. Substituted for the words “Director of Co-operative Audit” by Notification No. CO 226 CLM 2005, dated 6-7-2006, w.e.f.6-7-5006.
4. Substituted for the words “Director of Co-operative Audit” by Notification No. CO 226 CLM 2005, dated 6-7-2006, w.e.f.6-7-5006.
5. Substituted for the words “Director of Co-operative Audit” by Notification No. CO 226 CLM 2005, dated 6-7-2006, w.e.f.6-7-5006.
6. Substituted for the word “Registrar” by GSR 141, dated 21-5-1986, w.e.f.29-5-1986.
7. Substituted for the words “two months” by Notification No.CO 14 CLM 2013, dated 10-7- 2013, w.e.f.10-7-2013
8. Substituted for the word “Registrar” by GSR 141, dated 21-5-1986, w.e.f.29-5-1986.
9. Sub-rule (2) substituted by Notification No. CO 14 CLM 2013, dated 10-7-2013, w.e.f.10-7- 2013 1[ (3) After the auditor or auditing firm has verified the statements of accounts along with the relevant books and records and furnished the audited financial statements along with the accompanying audit report by the first day of September of every year, the society shall publish the audited financial statements as required under the law.]
2[(4) x x x x x.]
(5) Every Co-operative Society shall prepare a list of its members as on the last day of each Co-operative year. The list of members shall be received fourteen days prior to the date of the meeting fixed for the election of the committee of the society and shall include the members admitted and exclude the members removed during the period commencing from the date when the list was last revised and ending with the date of the revision of the list.
4[53-A. Procedure for seizure of books, documents, securities of Society, etc.-
(1) Any Officer or person who seizes any book or property of a society under Section 66, shall prepare a list of all things seized and shall give the person from whose custody the books or property have been seized, a copy of such list and a receipt for having seized the same. A copy of the list shall also be sent to the next higher authority or such Officer person 5[within twenty-four hours of such seizure.]
(2) If such Officer or person reasonably suspects that the seizure which he is about to make under Section 66 is likely to be obstructed or resisted by any person, be may send a requisition to the Officer-in-charge of the nearest police station seeking police help and it shall be the duty of such Police Officer to give necessary help to make such seizure.
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(3) The books or property so seized shall be retained by such Officer or person only for so long as may be necessary for their examination or inspection or for any inquiry under this Act:
Provided that the books or property so seized shall not be retained for more than sixty days at a time except with the permission of the next higher authority.