After section 79, of the Principal Act, a new section 79 A shall be inserted, namely, — “79A. Filing of annual report, audited statements etc.— Every co—operative society shall submit return within six months of the close of every financial year to the Registrar Co—operative Societies,Man1purincluding the following matters Viz ~ —(6)-
(a) annual report of its activities ;
‘ (b) audited statement of accounts including the profit and loss account and the balance sheets as on 31St March of the previous financial year;
__ (c) plans for surplus disposal as approved by the general body of the cooperative society;
((1) lists of amendments to the bye-laws of the co-operative society, if any;
(e) declarations regarding date of holding of its general body meeting and ' conduct of elections when due;
(1) budget estimation of the next year;
(g) any other information required by the Registrar1n pursuance ofany of . the provisions of the Act.” ' .10». Amendment of section 81.— for the sub-section (1) of Section 81 0f the Principal Act, the following shall be substituted, namely, — “( 1) The Registrar shall audit or cause to be audited by a person authorized by I him or by a certified AuditOr or a CharteredAccountant by general or special order in ' writing in this behalfthe accounts related to the previous year of every co-operative Society at least once in a year within six months ofthe cldse ofthe co-operative year.
_ Provided that the general body of the co-operative society shall appoint the auditor from the panel approved by the Registrar.
Provided further that the audit report of the accounts of an apex co-operative society shall be laid before the State Legislature”.
11,. Amendment of section 146.- In section 146 ofthe PrincipalAct, after clause , (q), the following clauses shall be inserted, namely,— “(r) whoever, before, during or after the election ofmembers ofthe Board or _ office Bearers, adopts any corrupt practice. ' .
(s) any employee, who, without sufficient cause, fails to pay to the co- , operative society amountsdeducted by him from its employees within a period of 14 (fourteen) days on which such deduction1s made;
(t) any person willfully or Without any reasonable excuse disobeys any summon requisition or lawfully written order issued under provisions of the Act”.
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