Notifications under the provisions… Bare Act

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

Type	Notification
Year	2001
Jurisdiction	State of Goa
Status	In force as published by the source
Text	Published as one document, as the source published it
Subjects	agriculture

-1- Government of Goa Department of Co-operation Notification 42-7-2008/TS/RCS In exercise of the powers conferred by sub-section (3) of Section 1 of the Goa Cooperative Society Act, 2001(Goa Act 36 of 2001) (hereinafter referred to as the “said Act”), the Government of Goa hereby appoints the 26th day of January, 2008, as the date on which the said \Act shall come into force. By order and in the name of the Governor of Goa. P.K. PATIDAR, Registrar of Co-operative Society& Ex-officio Joint Secretary. Panaji, 22nd January, 2008 (Published in the Official Gazette, Series I No. 42 (Extraordinary-3) dated 22ndJanuary, 2008) -2- Notification 42-7-2008/TS/RCS In pursuance of sub-rule (3) of Rule 1 of the Goa Co-operative Society Rules, 2003 (hereinafter referred to as the “said rules”), the Government of Goa hereby appoints the 26th day of January, 2008 as the date on which the said Rules shall come into force. By order and in the name of the Governor of Goa. P.K. PATIDAR, Registrar of Co-operative Society & Ex-officio Joint Secretary. Panaji, 22nd January, 2008. (Published in the Official Gazette, Series I No. 42 (Extraordinary-3) dated 22ndJanuary, 2008) -3- GOVERNMENT OF GOA Department of Co-operation Notification 42-2-2001/TSRCS(Suppl.) In exercise of the powers conferred by sub-rule (2) of Rule 1 of the Goa Co-operative Societies (2nd Amendment) Rules, 2010 (hereinafter referred to as the “said Rules”) the Government of Goa hereby appoints the date of publication of this Notification in the Official Gazette as the date on which the provisions of the said Rules shall come into force. By order and in the name of the Governor of Goa. P. K. VelipKankar, Registrar & ex officio Joint Secretary (Co-operative Societies). Panaji, 11th October, 2010. (Published in the Official Gazette Series-I No. 29 dated 14-10-2010) -4- Department of Co-operation Office of the Registrar of Co-operative Societies Notification No. 42/1/2008/TS/RCS In exercise of the powers conferred by sub-sections (1), (2) and (4) of Section 114 of the Goa Co- operative Societies Act, 2001 (Goa Act No. 36 of 2001), (hereinafter referred to as “the said Act”), the Government of Goa hereby constitutes the Goa Co-operative Tribunal to exercise the powers and to discharge the functions conferred on it by or under the said Act, and appoints the President and the Additional President of the Administrative Tribunal appointed under the Administrative Tribunal Act, 1965 (Goa Act No. 6 of 1965), to be the President and the Additional President of Goa the Co-operative Tribunal, respectively, with immediate effect. By order and in the name of the Governor of Goa. P. K. VelipKankar, Registrar of Co-operative Societies and ex officio Joint Secretary. Panaji, 23rd March, 2011 (Published in the Official Gazette Series-II No. 53 dated 31-3-2011) -5- GOVERNMENT OF GOA Department of Co-operation Office of the Registrar of Co-operative Societies Notification 42/1(B)/2012/TS/RCS In exercise of the powers conferred bysub-section (2) of section 1 of the GoaCo-operative Societies (Amendment) Act,2014 (Goa Act 20 of 2014) (hereinafter referredto as the said Act), the Government of Goahereby appoints the 23rd day of October, 2014, as the date on which the said Act shall comeinto force. By order and in the name of the Governorof Goa. J. B. Bhingui, Registrar & ex officio Joint Secretary (Co-op. Societies). Panaji, 20th October, 2014. (Published in the Official Gazette, Series I No. 30 dated 23-10-2014) -6- GOVERNMENT OF GOA Department of Co-operation Office of the Registrar of Co-operative Societies Notification 42/1(B)/2015/Amendment/TS/RCS In exercise of the powers conferred by sub-section (2) of section 1 of Goa Co-operative Societies (Amendment) Act, 2015 (Goa Act 18 of 2015) the Government of Goa hereby brings into force the Goa Co-operative Societies (Amendment) Act, 2015 (Goa Act 18 of 2015) from the date of issue of this Notification. By order and in the name of Governor of Goa. Narayan Sawant, Registrar & ex officio Joint Secretary (Co-op. Societies). Panaji, 4th November, 2015. (Published in the Official Gazette, Series I No. 33 dated 12-11-2015) -7- Notification 2-20-2015/EST/RCS/2256 The Government of Goa is pleased to convey the approval to open the Zonal Office of the Department of Co-operation in the name and style as “Office of the Asstt. Registrar of Cooperative Societies, Bicholim Zone, Bicholim-Goa”. Consequent to the above, the Department of Co-operation is reorganized as shown in the Schedule appended hereunder:—

SCHEDULE Sr. No. Zonal Office Jurisdiction 1 Headquarters, Panaji-Goa All the Apex Co-operative Institutions in the State. 2 Asstt. Registrar of Co-op. Societies, Central Zone, Panaji-Goa. All types of Co-operative Societies of Tiswadi Taluka 3 Asstt. Registrar of Co-op. Societies, North. Zone, Mapusa-Goa All types of Co-operative Societies of Bardez and PernemTalukas 4 Asstt. Registrar of Co-op. Societies, Ponda Zone, Ponda-Goa All types of Co-operative Societies in Ponda and DharbandoraTalukas. 5 Asstt. Registrar of Co-op. Societies, South Zone, Margao-Goa All types of Co-operative Societies of Salcete and Mormugao Talukas 6 Asstt. Registrar of Co-op. Societies, QuepemZone, Quepem-Goa All types of Co-operative Societies of Sanguem, Quepem and CanaconaTalukas. 7 Asstt. Registrar of Co-op. Societies, Bicholim Zone, Bicholim-Goa All types of Co-operative Societies of Bicholim and SatariTalukas. The notification shall come into force from the date of its publication in the Official Gazette. By order and the name of the Governor of Goa. Meena H. N. Goltekar, Registrar & ex officio Joint Secretary (Co-operation). Panaji, 31st August, 2016. (Published in the Official Gazette, Series I No.22 dated 1-9-2016) -8- GOVERNMENT OF GOA Department of Co-operation Office of the Registrar of Co-operative Societies Notification 42/1(C)/2016/Amendment/TS/RCS/3093 In exercise of the power conferred by sub-section (2) of section 1 of Goa Co-operative Societies (Amendment) Act, 2016 (Goa Act 24 of 2016), the Government of Goa hereby brings into force the Goa Co-operative Societies (Amendment) Act, 2016 (Goa Act 24 of 2016) from the date of issue of this Notification. By order and in the name of the Governor of Goa. Meena H. N. Goltekar, Registrar & ex officio Joint Secretary (Co-operative Societies). Panaji, 1st November, 2016 (Published in the Official Gazette Series-I No. 32 dated 10-11-2016) -9- Department of Law & Judiciary Law (Establishment) Division Notification No. 14/19/2014-LD/Estt./1005 Read: Notification No. 42/1/2008/TS/RCS dated 23-03-2011, published in the Official Gazette, Series II No. 53 dated 31-03-2011. On the recommendation of the Hon’ble High Court of Bombay received vide communication No. A.1220/G/97/2374/2017 dated 13-07-2017, the Government of Goa is pleased to appoint Ms. Vijaya Vishnu Ambre, District Judge-2 and Additional Sessions Judge, North Goa, Panaji to handle the matters of the Goa Co-operative Tribunal as and when the regular President or Additional President of Goa Co- operative Tribunal appointed vide Notification cited above under the Goa Co-operative Societies Act, 2001 (Goa Act 36 of 2001), cannot handle the matter for some reason and recuses from hearing the matter. By order and in the name of the Governor of Goa. Anju S. Kerkar, Under Secretary (Law-Estt.). Porvorim, 24th July, 2017. (Published in the Official Gazette Series-II No. 17 dated 27-7-2017) (This Notification Superseded vide Notification 14/19/2014-LD/Estt./249 dated 8-2-2018 published in the Official Gazette Series-II No.46 dated 15-12-2018) -10- Department of Law and Judiciary Law (Establishment) Division Notification No. 14/19/2014-LD/Estt./249 Read: 1) Notification No. 42/1/2008/TS/RCS dated 23-03-2011, published in the Official Gazette, Series II No. 53 dated 31-03-2011. 2) Notification No. 14/19/2014-LD/Estt./1005 dated 24-07-2017, issued by Department of Law & Judiciary, Law (Estt.) Division, Government of Goa. On recommendation of the Hon’ble High Court of Bombay received vide communication No. A.1220/G/97/228/2018 dated 23-01-2018, the Government of Goa is pleased to appoint District Judge- 1 and Additional Sessions Judge, Panaji to handle the matters of the Goa Cooperative Tribunal as and when regular President or Additional President of Goa Co-operative Tribunal appointed vide Notification cited above under the Goa Co-operative Societies Act, 2001 (Goa Act 36 of 2001), cannot handle the matter for some reason and recuses from hearing the matter. This shall supersede the above read Notification at Serial No. 2. By order and in the name of the Governor of Goa. Anju S. Kerkar, Under Secretary (Law-Estt.). Porvorim, 8th February, 2018. (Published in the Official Gazette Series-II No. 46 dated 15-2-2018) -11- DEPARTMENT OF CO-OPERATION GOVERNMENT OF GOA “SAHAKAR SANKUL” 4th& 5th FLOOR EDC COMPLEX, PATTO PANAJI GOA-403001 Tel:-+918322437165/2437175Fax:-+9183222437134 E-mail:-reg-orcs.goa@nic.in No. 15-17-2010/ADT/RCS Date: 15th July, 2016 NOTIFICATION In exercise of the powers vested in me under Section 74(5) of the Goa Coop. Societies Act, 2001 read with the Rule 114 (1) (a) of the Goa Coop. Societies Rules 2003 and with prior approval of the Government, I, Meena H. N. Goltekar, Registrar of Co-operative Societies, Goa hereby revise the rates of audit fees of all types of Co-operative societies in Goa State as indicated in the Index. Further, hereby direct the concerned Coop. Societies except Primary Co-operative Housing Societies and Self Help Groups Co-op. Societies in State of Goa to pay 85% of audit fees to the Chartered Accountant/Certified Auditors and 15% to the Government (Registrar of Coop. Societies) as processing charges as and when the audit of Cooperative Societies is entrusted to the Chartered Accountant/Certified Auditor. The above revision in scale of audit fees is applicable from the Co-operative year 2015-16. (Meena H. N. Goltekar) Registrar of Coop. Societies & Ex-Officio Joint Secretary to the Government of Goa. INDEX FOR ASSESSING AUDIT FEES FOR VARIOUS TYPES OF SOCIETIES Sr. No. Type of Society 1 STATE CO-OPERATIVE BANKS 2 RESOURCE SOCIETIES

(a) Urban Coop. Credit Societies

(b) Employees Co-op./Salary Earners Coop. Credit Society

(d) Thrift Co-operatives/Associations having credit business

(e) Service Resource having credit counter/ Multipurpose Societies having credit counter/business 3 AGRICULTURAL SERVICE COOPERATIVE SOCIETIES

(a) Service/VKSS Co-op. Societies

(b) Multipurpose Co-op. Societies 4 CONSUMER CO-OP. SOCIETIES

(a) Consumer Co-op. Societies

(b) Marketing Societies /Federation other than Agricultural Marketing 5 COOPERATIVE BANKS

(a) Urban Coop. Bank 6 CO-OPERATIVE FARMING SOCIETIES

(a) Dairy Co-operatives

(b) Poultry Co-operatives

(d) Farming Co-operatives 7 CO-OPERATIVE HOUSING SOCIETIES 8 PROCESSING SOCIETIES

(a) Sugar Factory

(b) Other Processing Co-operatives 9 PRODUCERS SOCIETIES mailto:-reg-orcs.goa@nic.in -12-

(a) Industrial Co-operatives

(b) Labour Co-operatives (c ) Other Producers Co-operatives

(d) Milk Producers/Union 10 LIFT IRRIGATION SOCIETIES

(a) Panivantap 11 GENERAL CO-OP. SOCIETIES

(a) Transport Co-operatives

(b) Other General Societies (not falling in either of the above sub-classes)

(e) Self Help Groups/Co-operatives.

1. STATE CO-OPERATIVE BANKS Type of society Basis of audit fees Scale of audit fees 1 State Cooperative Bank Working Capital basis 1. For the first Rs. 10 lakhs of working capital. Rs1,500/-

2. For the next Rs. 40 lakhs but not exceeding Rs. 50 lakhs Rs. 2,500/-

3. For the next Rs. 50 lakhs but not exceeding Rs. 1 Crore Rs. 3,500/-

4. For every Rs. 1 lakh after Rs. 1 Crore Rs. 60/- Subject to a minimum of Rs. 20,000/- and maximum of Rs. 60,000/- in case of Head office. For every branch of the Bank separate audit fees shall be charged as per scale applicable to the Head office of the State Coop. Bank and other financing agencies. The minimum of audit fees for each branch shall be Rs.5,000/- and maximum of Rs.25,000/-.While charging the audit fees to the Head office working capital of the branches shall be deducted from the working capital of Head Office. However, total audit fees for the Institution should not exceed Rs. 4.00 lakhs.

2. RESOURCE SOCIETIES Type of society Basis of audit fees Scale of audit fees 2(a) Urban Co-operative Credit Societies Working Capital basis

1. For working capital uptoRs. 1 lakh Rs. 600/-

2. For next Rs. 9 lakh of working capital but not exceeding Rs. 10 lakhs Rs. 1,500/-

3. For next Rs. 10 lakh of working capital but not exceeding Rs.20 lakhs Rs. 3000/-

4. For next Rs. 30 lakhs but not exceeding Rs. 50 lakhs Rs. 5000/-

5. For every Rs. 1 lakh after Rs. 50 lakhs Rs. 60/- Subject to the condition that the minimum and maximum audit fees to be assessed on any -13- single society shall be as under:- Minimum Maximum Rs. 1500/- for Head Office Rs. 30,000/- for Head Office Rs. 1200/- for each Branch Rs. 13,000/- for each Branch. For every branch of the society separate audit fees shall be charged as per the scales laid down subject to the maximum and minimum ceiling indicated above. While assessing the audit fees of the Head Office, the working capital of the branches shall be deducted. Similarly while assessing the audit fees against the branches, the working capital of the Head Office would be deducted.

Provided, the audit fees for the Urban Co-op. Credit societies having no branches shall have to pay minimum of Rs. 2000/- and maximum of Rs.40,000/- however scale of audit fees will remain same as prescribed herein above. The overall limit of audit fees to be charged to the Urban Credit Societies having branches shall not exceed Rs. 3.30 lakhs in any circumstances. Type of society Basis of audit fees Scale of audit fees 2(b) Employees/Salary Earners Cooperative Credit Societies Working Capital basis 1. For working capital uptoRs. 1 lakh Rs. 1000/-

2.For next Rs. 9.00 lakhs of working capital but not exceeding Rs. 10 lakhs Rs. 2,000/-

3.For next Rs. 10.00 lakhs of working capital but not exceeding Rs. 20 lakhs Rs.3,000/-

4.For next Rs. 30 lakhs but not exceeding Rs. 50 lakhs Rs. 5,000/-

5.For every Rs. 1 lakh after Rs. 50 lakhs Rs. 60/- Subject to the condition that the minimum and maximum audit fees to be assessed on any single society shall be as under:- Minimum Maximum Rs. 1,000/- Rs. 50,000/- Type of society Basis of audit fees Scale of audit fees 2(c) Housing Cooperative Federation having Credit Business Working Capital basis

1. For working capital upto Rs. 1 lakh Rs. 1,500/-

2. For next Rs. 9.00 lakhs of working capital but not exceeding Rs. 10 lakhs Rs. 2,500/-

3. For next Rs. 10.00 lakhs of working capital but not exceeding Rs. 20 lakhs Rs.3,500/- -14-

4. For next Rs. 30 lakhs but not exceeding Rs. 50 lakhs Rs. 5,000/-

5. For every Rs. 1 lakh after Rs. 50 lakhs Rs. 60/- Subject to the condition that the minimum and maximum audit fees to be assessed on any single society shall be as under:- Minimum Maximum Rs. 1,000/- Rs. 50,000/- Type of society Basis of audit fees Scale of audit fees 2(d) Thrift Cooperative Societies/Association having credit business Working Capital basis

1. For working capital upto Rs. 1 lakh Rs. 1,500/-

2. For next Rs. 9.00 lakhs of working capital but not exceeding Rs. 10 lakhs Rs. 2,500/-

3.For next Rs. 10.00 lakhs of working capital but not exceeding Rs. 20 lakhs Rs.3,500/-

4.For next Rs. 30 lakhs but not exceeding Rs. 50 lakhs Rs. 5,000/-

5.For every Rs. 1 lakh after Rs. 50 lakhs Rs. 60/- Subject to the condition that the minimum and maximum audit fees to be assessed on any single society shall be as under:- Minimum Maximum Rs. 1,000/- Rs. 50,000/- Type of society Basis of audit fees Scale of audit fees 2(e) Service Resource having credit counter Multipurpose Societies having credit counter Working Capital basis

1. For working capital upto Rs. 1 lakh Rs. 1,500/-

2. For next Rs. 9.00 lakhs of working capital but not exceeding Rs. 10 lakhs Rs. 2,500/-

3.For next Rs. 10.00 lakhs of working capital but not exceeding Rs. 20 lakhs Rs.3,500/-

4.For next Rs. 30 lakhs but not exceeding Rs. 50 lakhs Rs. 5,000/- -15-

5.For every Rs. 1 lakh after Rs. 50 lakhs Rs. 60/- Subject to the condition that the minimum and maximum audit fees to be assessed on any single society shall be as under:- Minimum Maximum Rs. 1500/- for Head Office Rs. 15,000/- for Head Office Rs. 1200/- for each Branch Rs. 8,000/- for each Branch. For every branch of the society undertaking credit counter shall be charged separate audit fees as per the scales laid down subject to the maximum and minimum ceiling indicated above. While assessing the audit fees of the Head Office, the working capital of the branches shall be deducted. Similarly while assessing the audit fees against the branches, the working capital of the Head Office would be deducted.

Note: While calculating the working capital the funds utilised for undertaking other business activities of V.K.S.S./Multipurpose societies shall be separated and assessed in the scale prescribed.

3. AGRICULTURAL SERVICE CO-OP. SOCIETIES Type of society Basis of audit fees Scale of audit fees 3(a) Service/V.K.S.S Co-op. Societies Working capital basis/ Turnover An audit fee at the rate of 44 paise % calculated on the working capital as it stood on the loss of the 1st proceeding Cooperative year on all agricultural credit societies and service coop. societies shall be levied subject to the condition that maximum audit fee to be assessed on any single society shall not exceed Rs. 15,000/- In case of the society having Turnover below 1 Crore. The Audit fees will be charged on such society exclusively on the turnover basis on the scale prescribed below:-

1. For First Rs.50,000/-Rs.1000/-

2. For Rs.51,000/- to Rs.1.00 lakh Rs. 800/-

3. For next every Rs.1.00 lakh upto Rs.5.00 lakh Rs. 425/-

4. For next every Rs.1.00 lakh from Rs.5.00 lakh to Rs.10.00 lakh Rs. 425/-

5. For next every Rs.1.00 lakh from above Rs.20.00 lakh Rs. 100/- Maximum Audit fees shall not exceed Rs.15,000/- Note : While calculating working capital, the funds utilised for undertaking credit counter/business shall be separately assessed in the scale prescribed. Type of society Basis of audit fees Scale of audit fees 3(b) Multipurpose Co-op. Societies Working capital / Turnover basis An audit fee at the rate of 44 paise % calculated on the working capital as it stood on the loss of the 1st proceeding Cooperative year on all agricultural credit societies and service coop. societies shall be levied subject to the condition that -16- maximum audit fee to be assessed on any single society shall not exceed Rs. 20,000/- In case of the society having Turnover below 1 Crore. The Audit fees will be charged on such society exclusively on the turnover basis on the scale prescribed below:-

6. For First Rs.50,000/- Rs.1000/-

7. For Rs.51,000/- to Rs.1.00 lakh Rs. 800/-

8. For next every Rs.1.00 lakh upto Rs.5.00 lakh Rs. 425/-

9. For next every Rs.1.00 lakh from Rs.5.00 lakh to Rs.10.00 lakh Rs. 425/-

10. For next every Rs.1.00 lakh from above Rs.20.00 lakh Rs. 100/- Maximum Audit fees shall not exceed Rs. 20,000/- Subject to the condition that the minimum and maximum audit fees to be assessed on any single society shall be as under:- Minimum Maximum Rs. 1000/- for Head Office Rs. 30,000/- for Head Office Rs. 1000/- for each Branch Rs. 25,000/- for each Branch Every branch shall be charged separate audit fees as per scale laid down subject to the minimum and maximum ceiling indicated above, while charging the audit fees to the Head Office the turnover of the branches shall be deducted for the purpose of levying audit fees. The overall limit of audit fees to be charged to Consumer Cooperative Society having branches shall not exceed Rs. 3.00 lakhs.

Provided the audit fees for the consumer coop. societies having no branches shall have to pay minimum of Rs.1000/- and maximum of Rs.40, 000/- Turnover means a sales only. Type of society Basis of audit fees Scale of audit fees 4(b) Marketing Societies /Federation other than Agricultural Marketing Turnover basis 1. For first Rs. 1.00 lakh Rs. 1000/-

2. For next Rs. 4 lakhs uptoRs. 5.00 lakhs Rs. 1500/-

3. For next Rs. 25 lakhs Rs. 2,500/-

4. For next Rs. 75 lakhs Rs. 6,000/-

5. For next Rs. 2 crores Rs. 12,000/-

6. Exceeding Rs. 3 crores Rs. 3000 per crore. Subject to the minimum audit fee of Rs. 1000/- and maximum of Rs.30,000/- for Head Office only. Every branch shall be charged separate audit fees as per the scale prescribed herein above with the minimum of Rs. 1000/- and maximum of Rs.25,000/-, while charging the audit fees to the Head Office the turnover of the branches shall be deducted for the purpose of levying audit fees. The overall limit of audit fees to be charged to Consumer Cooperative Society shall not exceed Rs. 3.00 lakhs irrespective of number of branches. Turnover means a sales only. -17-

5. CO-OPERATIVE BANKS Type of society Basis of audit fees Scale of audit fees 5(a) Urban Co-op. Banks Working Capital basis

1. For working capital upto Rs. 25.00 lakhs Rs. 2500/-

2. For next Rs. 25.00 lakhs but not exceeding Rs.50.00 lakhs Rs. 3500/-

3. For next Rs. 50.00 lakhs but not exceeding Rs.1.00 crore Rs. 5000/-

4. For every Rs. 1 lakh after Rs. 1.00 crore Rs. 60/- Subject to the condition that minimum and maximum audit fees to be assessed on any single branch of the Bank shall be as under:- Minimum Maximum Rs. 3000/- for Head Office Rs. 30,000/- for Head Office Rs. 2,500/- for each Branch Rs. 25,000/- for each Branch. For every branch of the Bank separate audit fees shall be charged as per the scale laid down subject to the maximum and minimum ceiling indicated above. While assessing the audit fees to the Head Office working capital of the branches shall be deducted. Similarly while assessing the audit fees against the branches, the working capital of the Head Office would be deducted. The overall limit of audit fees to be charged to Urban Coop. Banks shall not exceed Rs.

4.00 lakhs (Four lakhs only) irrespective of the number of branches.

6. CO-OPERATIVE FARMING SOCIETIES Type of society Basis of audit fees Scale of audit fees 6(a) Dairy cooperatives Turnover basis

1. For the first Rs. 1 lakh of turnover Rs. 500/-

2. For the next Rs. 2 lakhs of turnover Rs. 650/-

3.For every 1 lakh over Rs. 3 lakhs of turnover Rs. 100/- Subject to the condition that minimum and maximum audit fees to be assessed is as under:- Minimum Rs. 1000/- Maximum Rs. 35,000/- Type of society Basis of audit fees Scale of audit fees 6(b) PoultryCo-operatives Turnover basis 1. For the first Rs. 1 lakh of turnover Rs. 250/-

2. For the next Rs. 4 lakhs of turnover but not more than Rs. 5 lakhs Rs. 650/- -18-

3. For the next Rs. 5 lakhs of turnover but not more than Rs. 10 lakhs. Rs. 760/-

4. For every Rs. 1 lakh over Rs. 10 lakhs of turnover Rs. 60/- Subject to minimum of Rs.1000/- and maximum of Rs.15,000/-. In levying audit fees on the turnover (sales) the working capital of such societies employed in its supplying business as on the last day of the Cooperative year should be deducted from the total working capital and the society is liable to pay audit fees as per existing orders. Type of society Basis of audit fees Scale of audit fees 6(c ) Fisheries Cooperatives Turnover basis 1. For first Rs. 1 lakh of turnover Rs. 300/-

2.For the next Rs. 2 lakhs of turnover but not exceeding Rs. 3 lakhs Rs. 400/-

3.For the next Rs. 2 lakhs of turnover but not exceeding Rs. 5 lakhs Rs. 350/-

4.For the next Rs. 5 lakhs of turnover but not exceeding Rs. 10 lakhs Rs. 400/-

5. For every Rs. 1 lakh over Rs. 10 lakhs of turnover Rs. 35/- The minimum of Rs. 1000/- and maximum of Rs. 25,000/- for Head Office. Every branch of the society shall be charged separate audit fees as per scales prescribed here in above with the minimum of Rs.1000/- and maximum of Rs. 15,000/-. While charging the audit fees to the Head Office the turnover of the branches shall be deducted. If purchases and sales of Fisheries Coop. Societies are doing other business separate audit fees shall be charged on such other business at the rate of Rs. 10% on the adat or commission earned on such business. If such societies are doing the business of giving on hire, machinery, tools, trucks, implements, building etc, additional audit fees shall be charged at the rate of 6% of the hire charges earned on such hire. Turnover is taken to mean “sales” only excluding sales in case other business. Type of society Basis of audit fees Scale of audit fees 6(d) Farming Cooperatives Turnover basis 1. For the first Rs. 1 lakh of turnover Rs. 500/-

2. For the next Rs. 2 lakhs of turnover Rs. 650/-

3. For every Rs.1 lakh over Rs. 3 lakhs of turnover Rs. 100/- Subject to the condition that minimum and maximum audit fees to be assessed is as under:- Minimum Rs. 1000/- Maximum Rs. 35,000/- HOUSING COOP. SOCIETIES Type of society Basis of audit fees Scale of audit fees 7 -19- Housing Societies No. of member basis Rs.50/- per member. Subject to a minimum of Rs.2000/- and maximum of Rs. 10000/-. Further the society having 5 or less than 5 members shall have minimum audit fees of Rs.1000/-

8. PROCESSING SOCIETIES Type of society Basis of audit fees Scale of audit fees 8(a) Sugar factory Turnover basis FERTILISER SECTION

1. For first Rs. 1 lakh of turnover Rs. 300/-

2. For the next Rs. 4 lakhs of turnover Rs. 350/-

3. For the next Rs. 5 lakhs of turnover Rs. 500/-

4. For every Rs. 1 lakh of turnover exceeding Rs. 10 lakhs Rs. 50/- Minimum of Rs. 1000/- and maximum of Rs. 15,000/- Factories under crushing are charged 25 paise per sugar bag of 100 kg (50 X 2) in addition to above. Factories under construction are charged Rs. 10,000/- only. Factories not licensed for crushing and stagnant should not be levied. Type of society Basis of audit fees Scale of audit fees 8(b) Processing Turnover basis 1. For the first Rs. 1 lakh of turnover Rs. 250/-

2. For the next Rs. 4 lakhs of turnover but not more than Rs. 5 lakhs Rs. 650/-

3. For the next Rs. 5 lakhs of turnover but not more than Rs. 10 lakhs Rs. 760/-

9. PRODUCERS SOCIETIES Type of society Basis of audit fees Scale of audit fees 9(a) Industrial Co-op. Societies Working capital basis Non agriculturalnon credit societies (except Industrial Association and Consumers Societies)

1. For the first Rs. 1,00,000/- of working capitalRs. 400/-

2. For every Rs.1 lakh exceeding Rs.1 lakh of working capital Rs.75/- The minimum audit fee shall be Rs.1000/- and the maximum fee leviable shall be Rs.15,000/-. The societies running into losses for the first 3 years shall be exempted from payment of audit fees. -20- Type of society Basis of audit fees Scale of audit fees 9(b) Labour Co-op. Societies Turnover basis 1. For the first Rs. 1 lakh of turnover Rs. 250/-

2. For the next Rs. 4 lakhs of turnover but not more than Rs. 5 lakhs Rs. 650/-

3. For the next Rs. 5 lakhs of turnover but not more than Rs. 10 lakhs. Rs. 760/-

4. For every Rs. 1 lakh over Rs. 10 lakhs of turnover Rs. 60/- Subject to minimum of Rs. 1000/- and maximum of Rs. 15,000/-. In levying audit fees on the turnover (sales) the working capital of such societies employed in its supplying business as on the last day of the Cooperative year should be deducted from the total working capital and the society is liable to pay audit fees as per existing orders. Type of society Basis of audit fees Scale of audit fees 9(c) Other Producer Cooperative Societies Turnover basis 1. For the first Rs. 1 lakh of turnover Rs. 1500/-

2.For the next Rs. 2 lakhs of turnover Rs. 2500/-

3.For every 1 lakh over Rs. 3 lakhs of turnover Rs. 60/- Subject to the condition that minimum and maximum audit fees to be assessed is as under:- Minimum Rs. 1500/- Maximum Rs. 35,000/- Type of society Basis of audit fees Scale of audit fees 9(d) Milk Producers/ Union Turnover basis 1. For the first Rs. 1 lakh of turnover Rs. 1500/-

2. For the next Rs. 2 lakhs of turnover Rs. 2000/-

2. For every Rs. 1 lakh over Rs. 3 lakhs of turnover Rs. 60 Subject to the condition that minimum and maximum audit fees to be assessed is as under:- Minimum Rs. 1500/- Maximum Rs. 3,00,000/-

10. Lift Irrigation Societies Type of society Basis of audit fees Scale of audit fees 10(a) Water Distribution Societies (Panivantap) Turnover basis 1. For first Rs. 1 lakh of turnover Rs. 200/-

2. For the next Rs. 2 lakhs of turnover Rs. 250/-

3. For every Rs. 1 lakhs over Rs. 3.00 lakhs of turnover Rs. 45/- -21- Subject to the minimum of Rs. 1000/- and maximum of Rs. 22,000/- NOTE:-Meaning of the Turnover. Turnover means the aggregate of the totals on receipt and disbursement side minus the aggregate of the opening and closing cash balance and withdrawals from deposits into current and saving accounts of the bank as shown therein as on 31st March of each preceding year. Deposits and withdrawals from pledge, hypothecation and other cash credit accounts shall be included in the figure of turnover.

11. GENERAL CO-OP. SOCIETIES Type of society Basis of audit fees Scale of audit fees 11(a) Transport Co-op. Societies Turnover basis 1. For the first Rs. 1 lakh of turnover Rs. 250/-

2. For the next Rs. 4 lakhs of turnover but not more than Rs. 5 lakhs Rs. 650/-

3. For the next Rs. 5 lakhs of turnover but not more than Rs. 10 lakhs Rs. 760/-

4. For every Rs. 1 lakh over Rs. 10 lakhs of turnover Rs. 60/- Subject to minimum of Rs. 1000/- and maximum of Rs. 15,000/-. In levying audit fees on the turnover (sales) the working capital of such societies employed in its supplying business as on the last day of the Coop. year should be deducted from the total working capital and the society is liable to pay audit fees as per existing orders. Type of society Basis of audit fees Scale of audit fees 11(b) Other General Societies (Not falling in either of the above subclasses) Turnover basis 1. For the first Rs. 1 lakh of turnover Rs. 250/-

2. For the next Rs. 4 lakhs of turnover but not more than Rs. 5 lakhs Rs. 650/-

3. For the next Rs. 5 lakhs of turnover but not more than Rs. 10 lakhs Rs. 760/-

4. For every Rs. 1 lakh over Rs. 10 lakhs of turnover Rs. 60/- Subject to minimum of Rs. 1000/- and maximum of Rs. 15,000/-. In levying audit fees on the turnover (sales) the working capital of such societies employed in its supplying business as on the last day of the Cooperative year should be deducted from the total working capital and the society is liable to pay audit fees as per existing orders. Type of society Basis of audit fees Scale of audit fees 11(c) Co-operative Union/ Training Institutions Working Capital basis

1. For working capital uptoRs. 25.00 lakhs Rs. 2000/-

2. For next Rs. 25.00 lakhs but not exceeding Rs.50.00 lakhs Rs. 3000/-

3.For next Rs. 50.00 lakhs but not exceeding Rs.1.00 crore Rs. 4000/-

4. For every Rs. 1 lakh after Rs. 1.00 crore Rs. 60/- -22- Subject to the condition that minimum and maximum audit fees to be assessed is as under:- Minimum Rs. 1000/- Maximum Rs. 15,000/- Type of society Basis of audit fees Scale of audit fees 11(d ) Coop. Societies in liquidation Turnover All the societies which are in liquidation as at the end of cooperative year except those societies which have already paid the audit fees for particular year before the winding up orders was passed shall be assessed at the rate of 44 paise % on the turnover for the close of the cooperative year subject to a minimum audit fee of Rs.25/- and maximum of Rs.12,500/- Note:-Meaning of turnover The turnover in case of societies in liquidation shall be the total of the receipts and payments of accounts as on the last day of the proceeding cooperative year minus the total opening balance and closing balance, withdrawal from the Bank and deposits into the Bank where the liquidation proceedings are completed and the accounts of the societies are finally written up with a view to cancellation of its registration. The audit fee shall be levied on the basis of turnover with the meaning of turnover as under:- The closing entries which are required to be passed in respect of several items of unreliable accounts unpayable liabilities against the profits and loss accountwhile arriving at turnover of the society for the purpose of levy of audit fees. Type of society Basis of audit fees Scale of audit fees 11(e) Self Help Groups/ Cooperatives Turnover Rs.50/- per member. Subject to a minimum of Rs.1000/- and maximum of Rs. 5000/- . -23- GOVERNMENT OF GOA Department of Co-operation Office of the Registrar of Co-operative Societies Notification 3/3/Urban Credit/TS-II/PZ/2017/RCS/Suppl/5306 The Government in exercise of the powers vested under section 126A of the Goa Cooperative Societies Act, 2001 (hereinafter referred to as the said Act) is pleased to modify provision of sub-section (1) of section 91D of the Act and authorise the Registrar Co-operative Societies to appoint officers of Co-operative Credit Societies, V.K.S.S. Societies having credit counters and Multipurpose societies as Recovery Officer/ Sale Officer upon receipt of the individual proposals subject to the terms and conditions as may be incorporated in the order. By order and in the name of Governor of Goa. Vikas S. N. Gaunekar, Registrar of Co-operative Societies, ex officio & Joint Secretary. Panaji, 10th February 2020. (Published in the Official Gazette Series I No. 47 dated 20-2-2020) -24- Department of Co-operation Office of the Registrar of Co-operative Societies Notification 15-17-2010/ADT/RCS/3871 In exercise of the powers vested in me under section 74(5) of the Goa Co-op. Societies Act, 2001 read with the Rule 114 (1) (a) of the Goa Co-operative Societies Rules, 2003 and with prior approval of the Government, I, Registrar of Co-operative Societies, Government of Goa hereby fix Audit fees payable to the Government as per the scale of audit fees appended herewith for undertaking scrutiny of audit/inspection reports, filing of returns, constitution of Panel of Auditors and providing such other allied functions prescribed under the Act. The above scale of audit fees is applicable from the Co-operative year 2019-2020. This issued with the approval of Finance Department, Government of Goa. By order and in the name of the Governor of Goa. Arvind B. Khutkar, Registrar of Co-op. Societies & ex officio Joint Secretary. Panaji, 18th February, 2021. INDEX FOR ASSESSING AUDIT FEES FOR VARIOUS TYPES OF SOCIETIES Sr. No. Type of Society

1. STATE CO-OPERATIVE BANKS

2. RESOURCE SOCIETIES

(a) 1. Urban Co-op. Credit Societies

(b) 1. Employees Co-op./Salary Earners Co-op. Credit Society.

2. Housing Co-operative Federation having credit business

(d) 1. Service Resource having credit counter/business.

2. Multipurpose Societies having credit counter/business

3. AGRICULTURAL SERVICE CO-OPERATIVE SOCIETIES

(a) 1. Service/VKSS Co-op. Societies

2. Multipurpose Co-op. Societies

4. CONSUMER CO-OP.SOCIETIES

(a) 1. Consumer Co-op. Societies.

2. Marketing Societies/Federation other than Agricultural Marketing

5. CO-OPERATIVE BANKS

(a) 1. Urban Co-op. Bank

6. CO-OPERATIVE FARMING SOCIETIES

(a) 1. Dairy Co-operatives

(b) 1. Poultry Co-operatives

2. Farming Co-operatives

7. CO-OPERATIVE HOUSING SOCIETIES

8. PROCESSING SOCIETIES

(a) 1. Sugar Factory

(b) 1. Other Processing Co-operatives

9. PRODUCERS SOCIETIES

(a) 1. Industrial Co-operatives

(b) 1. Labour Co-operatives

(d) 1. Milk Producers/Union -25-

10. LIFT IRRIGATIONSOCIETIES

(a) 1. Panivantap

11. GENERAL CO-OP.SOCIETIES

(a) 1. Transport Co-operatives

2. Other General Societies (not falling in either of the above sub-classes)

(b) 1. Co-operative Union/Co-operative Training Institutions

1. STATE CO-OPERATIVE BANKS Type of society 1 Basis of audit fees Scale of audit fees Payable to Government (₹in) State Co-op. Bank Working Capital basis

1. For the first ₹ 10 lakhs of working capital 450/-

2. For the next exceeding₹ 50 lakhs ₹40 lakhs but not 750/-

3. For the next exceeding₹ 1 Crore ₹50 lakhs but not 1050/-

4. For every ₹ 1 lakh after ₹ 1 Crore 18/- Subject to following conditions: Minimum in case of Head Office 9,000/- Maximum in case of Head Office 18,000/- Minimum in case of every branch 3,000/- Maximum in case of every branch 7,500/- Overall fees shall not exceed 1,20,000/- For every branch of the Bank separate audit fees shall be charged as per scale applicable to the Head office of the State Coop. Bank and other financing agencies. While charging the audit fees to the Head office working capital of the branches shall be deducted from the working capital of Head Office.

2. RESOURCE SOCIETIES Type of society 2(a) Basis of audit fees Scale of audit fees Payable to Government (in ₹) Urban Coop. Credit Societies Working Capital basis

1. For working capital upto ₹1 lakhs 180/-

2. For next ₹9 lakhs of working capital but not exceeding ₹10 lakhs 450/-

3. For next ₹ 10 lakhs of working capital but not exceeding ₹20 lakhs 900/-

4. For next₹30 lakhs but not exceeding ₹ 50 lakhs 1,500/-

5. For every ₹1 lakh after ₹ 50 lakhs 18/- Subject to following conditions: Minimum in case of Head Office 1,500/- Maximum in case of Head Office 9,000/- Minimum in case of every branch 1,500/- Maximum in case of every branch 3,900/- Overall fees shall not exceed 99,000/- Minimum in case having no branches 1,500/- -26- Maximum in case having no branches 12,000/- For every branch of the society separate audit fees shall be charged as per the scales laid down subject to the maximum and minimum ceiling indicated above. While assessing the audit fees of the Head Office, the working capital of the branches shall be deducted. Similarly, while assessing the audit fees against the branches, the working capital of the Head Office would be deducted. Type of society 2(b) Basis of audit fees Scale of audit fees Payable to Government (in ₹) Employees/ Salary Earners Co-operative Credit Societies Working C a p i t a l basis

1. For working capital upto ₹1 lakh 300/-

2. For next ₹9.00 lakhs of working capital but not exceeding ₹10 lakhs 600/-

3. For next ₹10.00 lakhs of working capital but not exceeding ₹20 lakhs 900/-

4. For next ₹30 lakhs but not exceeding ₹ 50 lakhs 1,500/- For every ₹ 1 lakh after ₹ 50 lakh 18/- Subject to following conditions: Minimum 1,500/- Maximum 15,000/- Type of society 2(c) Basis of audit fees Scale of audit fees Payable to Government (in ₹) Housing Cooperative Federation having Credit Business and Thrift Co-operative Societies/Association having credit business Working Capital basis

1. For working capital upto ₹ 1 lakh 450/-

2. For next ₹ 9.00 lakhs of working capital but not exceeding ₹ 10 lakhs 750/-

3. For next ₹ 10.00 lakhs of working capital but not exceeding ₹ 20 lakhs 1,050/-

4. For next ₹ 30 lakhs but not exceeding ₹ 50 lakhs 1,500/-

5. For every ₹ 1 lakh after ₹ 50 lakhs 18/- Subject to following conditions: Minimum 1,500/- Maximum 15,000/- Type of society Basis of audit fees Scale of audit fees Payable to Government (in ₹) 2(d) Service Resource having credit counter/ Multipurpose Societies having Credit counter Working Capital basis

1. For working capital upto ₹1 lakh 450/-

2. For next ₹9.00 lakhs of working capital but not exceeding ₹ 10 lakhs 750/- -27-

3. For next ₹10.00 lakhs of working capital but not exceeding ₹ 20 lakhs 1,050/-

4. For next ₹ 30 lakhs of but not exceeding ₹ 50 lakhs 1,500/-

5. For every ₹ 1 lakh after ₹ 50 lakhs 18/- Subject to following conditions: Minimum in case of Head Office 3,000/- Maximum in case of Head Office 4,500/- Minimum in case of every branch 2,100/- Maximum in case of every branch 2,400/- Overall fees shall not exceed 45,000/- Minimum in case having no branches 3,000/- Maximum in case having no branches 6,000/- For every branch of the society undertaking credit counter shall be charged separate audit fees as per the scales laid down subject to the maximum and minimum ceiling indicated above. While assessing the audit fees of the Head Office, the working capital of the branches shall be deducted. Similarly, while assessing the audit fees against the branches, the working capital of the Head Office would be deducted.

Note: While calculating the working capital, the funds utilised for undertaking other business activities of V.K.S.S./Multipurpose societies shall be separated and assessed in the scale prescribed under 3(a).

3. AGRICULTURAL SERVICECO-OP. SOCIETIES Type of society Basis of audit fees Scale of audit fees 3(a) Payable to Government (in₹) Service/V.K.S.S. Co-op. Societies and Multipurpose Co-op. Societies Turnover basis (Sales)

1. For first ₹ 1.00 lakh 300/-

2. For next ₹ 4 lakhs up to ₹ 5.00 lakhs 450/-

3. For next ₹ 25 lakhs 750/-

4. For next ₹ 70 lakhs 1,800/-

5. For next ₹ 2 crore 3,600/-

6. For every ₹ 1 crore exceeding ₹ 3 crore 900/- Subject to following conditions: Minimum in case of Head Office 1,500/- Maximum in case of Head Office 3,000/- Minimum in case of every branch 900/- Maximum in case of every branch 2,250/- Overall fees shall not exceed 9,000/- Minimum in case having no branches 3,600/- Maximum in case having no branches 7,500/- Every branch shall be charged separate audit fees as per scale laid down subject to the minimum and maximum ceiling indicated above, while charging the audit fees to the Head -28- Office the turnover of the branches shall be deducted for the purpose of levying audit fees. Turnover means a sale only.

4. CONSUMER CO-OP.SOCIETIES Type of society Basis of audit fees Scale of audit fees 4(a) Payable to Government (in ₹) Consumer Co-op. Societies and Marketing Societies/ Federation other than Agricultural Marketing Turnover basis (Sales)

1. For first ₹1.00 lakh 300/-

2. For next ₹ 4 lakhs up to ₹5.00 lakhs 450/-

3. For next ₹25 lakhs 750/-

4. For next ₹70 lakhs 1,800/-

5. For next ₹ 2 crores 3,600/-

6. For every ₹1 crore exceeding ₹3.00 crores 900/- Subject to following conditions: Minimum in case of Head Office 4,500/- Maximum in case of Head Office 9,000/- Minimum in case of every branch 3,000/- Maximum in case of every branch 7,500/- Overall fees shall not exceed 9,000/- Minimum in case having no branches 4,500/- Maximum in case having no branches 12,000/- Every branch shall be charged separate audit fees as per scale laid down subject to the minimum and maximum ceiling indicated above, while charging the audit fees to the Head Office the turnover of the branches shall be deducted for the purpose of levying audit fees. Turnover means a sales only.

5. CO-OPERATIVE BANKS Type of society 5(a) Basis of audit fees Scale of audit fees Payable to Government (in ₹) Urban Co op. Bank Working Capital basis

1. For working capital upto ₹25.00 lakhs 750/-

2. For next ₹ 25.00 lakhs but not exceeding ₹ 50.00 lakhs 1,050/-

3. For next ₹50.00 lakhs but not exceeding ₹ 1.00 crore 1,500/-

4. For every ₹1 lakh after ₹ 1.00 crore 18/- Subject to following conditions: Minimum in case of Head Office 3,000/- -29- Maximum in case of Head Office 9,000/- Minimum in case of every branch 1,500/- Maximum in case of every branch 7,500/- Overall fees shall not exceed 1,20,000/- For every branch of the Bank separate audit fees shall be charged as per the scale laid down subject to the maximum and minimum ceiling indicated above. While assessing the audit fees to the Head Office working capital of the branches shall be deducted. Similarly while assessing the audit fees against the branches; the working capital of the Head Office would be deducted.

6. CO-OPERATIVE FARMING SOCIETIES Type of society Basis of audit fees Scale of audit fees Payable to Government (in ₹) 6(a) Dairy Cooperatives Turnover basis

1. For the first ₹1 lakh of turnover 150/-

2. For the next ₹ 2 lakhs of turnover but not more than ₹ 3 lakhs 195/-

3. For every ₹1 lakh over ₹3 lakhs of turnover 30/- Subject to following conditions: Minimum 1,500/- Maximum 10,500/- NOTE: - Meaning of the Turnover. Turnover means the aggregate of the totals on receipt and disbursement side minus the aggregate of the opening and closing cash balance and withdrawals from deposits into current and saving accounts of the bank as shown therein as on 31st March of each preceding year. Deposits and withdrawals from pledge, hypothecation and other cash credit accounts shall be included in the figure of turnover. Type of society 6(b) Basis of audit fees Scale of audit fees Payable to Government (in ₹) Poultry Co-operatives and Farming Co-operatives Turnover basis 1. For the first ₹ 1 lakh of turnover 75/-

2.For the next ₹4 lakhs of turnover but not more than ₹5 lakhs 195/-

3. For the next ₹ 5 lakhs of turnover but not more than ₹10 lakhs 228/-

4. For every ₹1 lakh over ₹ 10 lakhs of turnover 18/- Subject to following conditions: Minimum 1,500/- Maximum 4,500/- -30- In levying audit fees on the turnover (sales) the working capital of such societies employed in its supplying business as on the last day of the Co-op. yearshould be deducted from the total working capital and the society is liable to pay audit fees as per existing orders. Type of society 6(c) Basis of audit fees Scale of audit fees Payable to Government (in ₹) Fisheries Cooperatives Turnover basis (Sales)

1. For first ₹1 lakh of turnover 90/-

2. For the next ₹2 lakhs of turnover but not exceeding ₹3 lakhs 120/-

3. For the next ₹ 2 lakhs of turnover but not exceeding ₹ 5 lakhs 105/-

4. For the next ₹ 5 lakhs of turnover but not exceeding₹10 lakhs 120/-

5. For every ₹1 lakh over ₹10 lakhs of turnover

10.50/- Subject to following conditions: Minimum in case of Head Office 3,000/- Maximum in case of Head Office 7,500/- Minimum in case of every branch 1,500/- Maximum in case of every branch 4,500/- Overall fees shall not exceed 45,000/- While charging the audit fees to the Head Office the turnover of the branches shall be deducted. If purchases and sales of fisheries co-op. societies are doing other business separate audit fees shall be charged on such other business at the rate of ` 10% on the adat or commission earned on such business. If such societies are doing the business of giving on hire, machinery, tools, trucks, implements, building etc. additional audit fees shall be charged at the rate of ` 6% of the hire charges earned on such hire. Turnover is taken to mean “sales” only excluding sales in case other business.

7. CO-OP. HOUSING SOCIETIES Type of society 7 Basis of audit fees Scale of audit fees Payable to Government (in ₹) Housing Societies No. of members basis ₹ 15 per member Subject to following conditions: Minimum 900/- Maximum 4,500/-

8. PROCESSING SOCIETIES -31- Type of society 8(a) Basis of audit fees Scale of audit fees Payable to Government (in ₹) FERTILISER SECTION Sugar factory Turnover basis

1. For first ₹ 1 lakh of turnover 90/-

2. For the next ₹4 lakhs but not more than ₹ 5 lakhs 105/-

3. For the next ₹5 lakhs but not more than ₹10 lakhs 150/-

4. For every ₹ 1 lakh exceeding ₹ 10 lakhs 15/- Subject to following conditions: Minimum 1,500/- Maximum 4,500/- Subject to following conditions: Minimum 3,000/- Maximum 4,500/- In addition to above Factories under crushing per sugar bag of 100 kg (50 X 2) 7.5 paise Factories under construction are charged ₹ 10,000/- only. 3,000/- Factories not licensed for crushing and stagnant should not be levied. Type of society 8(b) Basis of audit fees Scale of audit fees Payable to Government (in ₹) Processing Turnover basis

1. For the first ₹1 lakh of turnover 75/-

2. For the next ₹ 4 lakhs of turnover but not more than ₹ 5 lakhs 195/-

3. For the next ₹ 5 lakhs of turnover but not more than ₹10 lakhs 228/-

4. For every ₹ 1 lakh over₹ 10 lakhs of turnover 18/- Subject to following conditions: Minimum 1,500/- Maximum 4,500/- In levying such separate audit fees on the turnover (sales) the working capital of such societies employed in its supplying business as on the last day of the Co-operative year should be deducted from the total working capital and the society is liable to pay audit fees as per existing orders.

9. PRODUCERS SOCIETIES Type of society 9(a) Basis of audit fees Scale of audit fees Payable to Government (in ₹) Industrial Co-op. Societies (Non agricultural Workin g capital basis

3. For the first ₹ 1,00,000/- 120/-

4. For the next ₹4 lakhs but not more than ₹ 5 lakhs 60/- -32- non credit societies (except Industrial Association and Consumers Societies)

3. For every ₹ 1 lakh exceeding ₹ 5 lakhs

22.50/- Subject to following conditions: Minimum 1,500/- Maximum 4,500/- Type of society 9(b) Basis of audit fees Scale of audit fees Payable to Government (in ₹) Labour Co-op. Societies Turnover basis

1. For the first ₹ 1 lakh of turnover 75/-

2. For the next ₹ 4 lakhs of turnover but not more than ₹5 lakhs 195/-

3. For the next ₹5 lakhs of turnover but not more than ₹10 lakhs 228/-

4. For every ₹ 1 lakh over ₹ 10 lakhs of turnover 18/- Subject to following conditions: Minimum 1,500/- Maximum 4,500/- In levying such separate audit fees on the turnover (sales) the working capital of such societies employed in its supplying business as on the last day of the Co-op. year should be deducted from the total working capital and the society is liable to pay audit fees as per existing orders. Type of society 9(c) Basis of audit fees Scale of audit fees Payable to Government (in ₹) Other Producer Co-operative Societies Turnover basis

1. For the first ₹ 1 lakh of turnover 450/-

2. For the next ₹ 2 lakhs of turnover but not more than ₹3 lakhs 750/-

3. For every ₹ 1 lakh over ₹ 3 lakhs of turnover 18/- Subject to following conditions: Minimum 1,500/- Maximum 10,500/- Type of society 9(d) Basis of audit fees Scale of audit fees Payable to Government (in ₹) Milk Producers/ Union Turnover basis

1. For the first ₹ 1 lakh of turnover 450/-

2. For the next ₹ 2 lakhs of turnover but not more than ₹3 lakhs 600/-

3. For every ₹1 lakh over₹ 3 lakhs of turnover 18/- Subject to following conditions: -33- Minimum 3,000/- Maximum 90,000/-

10. LIFT IRRIGATIONSOCIETIES Type of society 10(a) Basis of audit fees Scale of audit fees Payable to Government (in ₹) Water Distribution Societies (Panivantap) Turnover basis

1. For the first ₹1 lakh of turnover 60/-

2. For the next ₹ 2 lakhs of turnover but not more than ₹ 3 lakhs 75/-

3. For every ₹ 1 lakh over ₹ 3 lakh of turnover

13.50/- Subject to following conditions: Minimum 600/- Maximum 6,600/- NOTE:- Meaning of the Turnover. Turnover means the aggregate of the totals on receipt and disbursement side minus the aggregate of the opening and closing cash balance and withdrawals from deposits into current and saving accounts of the bank as shown therein as on 31st March of each preceding year. Deposits and withdrawals from pledge, hypothecation and other cash credit accounts shall be included in the figure of turnover.

11. GENERAL CO-OP.SOCIETIES Type of society Basis of audit fees Scale of audit fees 11(a) Payable to Government (in ₹) Transport Co-op. Societies and Other General Societies (Not falling in either of the above sub-classes) Turnover basis

1. For the first ₹1 lakh of turnover 75/-

2. For the next ₹4 lakhs of turnover but not more than ₹ 5 lakhs 195/-

3. For the next ₹ 5 lakhs of turnover but not more than ₹10 lakhs 228/-

4. For every ₹1 lakh over ₹10 lakhs of turnover 18/- Subject to following conditions: Minimum 1,500/- Maximum 4,500/- -34- In levying audit fees on the turnover (sales) the working capital of such societies employed in its supplying business as on the last day of the Coop. year should be deducted from the total working capital and the society is liable to pay audit fees as per existing orders. Type of society 11(b) Basis of audit fees Scale of audit fees Payable to Government (in ₹) Co-operative Union/ Training Institutions Working Capital basis

1. For working capital upto ₹ 25.00 lakhs 600/-

2. For next ₹25.00 lakhs but not exceeding ₹50.00 lakhs 900/-

3. For next ₹ 50.00 lakhs but not exceeding ₹1.00 crore 1200/-

4. For every ₹ 1 lakh after₹ 1.00 crore 18/- Subject to following conditions: Minimum 3000/- Maximum 4,500/- Type of society Basis of audit fees Scale of audit fees 11(c) Payable to Government (in ₹) Self Help Groups/ Cooperatives Number of members ₹ 15 per member Subject to following conditions: Minimum ₹ 300/- Maximum ₹ 1,500/- Type of society Basis of audit fees Scale of audit fees 11(d) Payable to Government (in ₹) Coop. Societies in liquidation Turnover All the societies which are in liquidation as at the end of co-op. year except those societies which have already paid the audit fees for particular year before the winding up orders was passed shall be assessed at the rate of 13 paise % on the turnover for the close of the coop. year. Subject to following conditions: Minimum ₹150/- Maximum ₹3,200/- Note: - Meaning of turnover The turnover in case of societies in liquidation shall be the total of the receipts and payments of accounts as on the last day of the proceeding co-op. year minus the total opening balance and closing balance, withdrawal from the Bank and deposits into the Bank where the liquidation proceedings are completed and the accounts of the societies are finally written up with a view to cancellation of its registration. The audit fee shall be levied on the basis of turnover with the meaning of turnover as under: — The closing entries which are required to be passed in respect of several items of unreliable accounts unpayable liabilities against the profits and loss account while arriving at turnover of the society for the purpose of levy of audit fees. -35- (Published in the Official Gazette Series I No. 49 dated 4-3-2021) -36- GOVERNMENT OF GOA Department of Law Legal Affairs Division Notification 7/13/2022-LA The Goa Co-operative Societies (Amendment) Act, 2022 (Goa Act 5 of 2022), which has been passed by the Legislative Assembly of Goa on 21-07-2022 and assented to by the Governor of Goa on 12-08- 2022, is hereby published for the general information of the public. Dnyaneshwar Raut Dessai, Joint Secretary (Law). Porvorim, 19th August, 2022. The Goa Co-operative Societies (Amendment) Act, 2022 (Goa Act 5 of 2022) [12-08-2022] An Act further to amend the Goa Co-operative Societies Act, 2001 (Goa Act 36 of 2001). Be it enacted by the Legislative Assembly of Goa in the Seventy-third Year of the Republic of India as follows:—

1. Short title and commencement.— (1) This Act may be called the Goa Co-operative Societies (Amendment) Act, 2022.

(2) It shall come into force at once.

2. Amendment of section 123A.— In section 123A of the Goa Co-operative Societies Act, 2001 (Goa Act 36 of 2001) for sub-section (3), the following sub-section shall be substituted, namely:— “(3) If the retiring Chairman to whom a direction has been issued under sub-section (2) without sufficient cause fails to comply with such direction, he shall be liable to pay fine of rupees two thousand per day of delay in handing over of charge to the newly elected Chairman from the date of issuance of directions by the Registrar till the actual date of handover of charge. Such fine shall not be paid from the funds of the society but shall be recovered from the defaulting retired Chairman”;

(ii) after sub-section (3), the following new sub-sections shall be inserted, namely:— “(4) The retiring Chairman shall pay such fine so payable under sub-section (3) to the Registrar by way of challan in the Government treasury and a self attested copy of the receipt of the paid challan shall be submitted to the Registrar within thirty days of handing over the charge.

(5) On failure of the retiring chairman to pay fine within the time limit specified under subsection (4), the same shall without prejudice to any other mode of recovery, be recoverable as an arrears of land revenue.

(6) The provisions of sub-sections (3), (4) and (5) shall mutatis mutandis apply in case, the newly elected/nominated Chairman, Administrator or any other Office bearer, as the case may be, without sufficient cause, fails to take over custody of books, records, cash, security and other property belonging to a co-operative society.” -37- Secretariat, SANDIP JACQUES Porvorim, Goa. Secretary to the Government of Goa, Dated: 19-08-2022. Law Department (Legal Affairs). Published in the Official Gazette Series I No. 20 (Extraordinary-1) dated 19-08-2022) -38- GOVERNMENT OF GOA Notification No. 42/4/2022/GEN/TS/RCS/2504 Read: 1. Notification No. 42/4/2008/TS/RCS/2200 dated 30-09-2020 published in Official Gazette, Series II No. 28 dated 08-10-2020;

2. Order No. 42/4/2008/TS/RCS/2201 dated 30-09-2020 issued by Registrar of Co-op. Societies, Government of Goa, Panaji-Goa;

3. Memorandum No. 42/4/2008/TS/RCS/2022-23/1388 dated 01-08-2022. In exercise of the powers conferred under Section 4 read with Section 123B of the Goa Cooperative Societies Act, 2001 (Goa Act No. 36 of 2001) (hereinafter referred to as “Act”) and in furtherance of the delegation of powers made vide Notification dated 30-09-2020 read at No. 1 above, and in the public interest to streamline the functioning of all zonal offices of Astt. Registrar of Co-operative Societies, the following conditions are hereby imposed on the exercise of delegated powers of Registrar by the Assistant Registrars and Co-operative Officers within their respective jurisdiction as under: 1) At each Zonal Office, every registered Society shall be placed under the jurisdiction of the Assistant Registrar of Co-operative Societies (ARCS) or the Co-operative Officer (CO) who shall be referred as the “Unit Incharge” of the respective Society; 2) The Unit Incharge shall be responsible to ensure that Society under his/her charge complies with all provisions of the Act and the Goa Co-operative Societies Rules, 2003 (hereafter referred to as “Rules”); 3) The Unit Incharge shall be responsible to process and take action in accordance with Act/Rules on all correspondence/commissions/omissions in respect of the Societies under his charge. Hence, all matters pertaining to any Society shall be dealt with and decided by one single authority i.e. Unit Incharge exercising the powers as vested/delegated under the Law from time to time. Thus, for any given Society from the time of granting registration till all further statutory compliances and if need be, till its de-registration/liquidation/winding up, etc. will be dealt with by a single authority i.e. concerned Unit Incharge; 4) In the matters where the Unit Incharge is not delegated with any particular power under Act/Rules, then in such an event the Unit Incharge shall be duty bound to prepare a detailed report of the non- compliance/commission/omission, etc. by the Society under his/her charge and submit the report to the authority which is competent under the Law to exercise said power; 5) In view of above directions, the present set-up at respective Zonal Offices i.e., having separate sections like Audit, Election, Technical, Inspection and Planning shall be discontinued with immediate effect and the functions of all the above discontinued sections shall be carried out by the respective Unit Incharge independently in respect of Societies under their respective charge; 6) The Asstt. Registrar of Co-operative Societies (ARCS) working in the Zonal Office who is designated as Head of Office under the Goa Delegation of Financial Powers Rules, 2008 shall be the administrative head of the zonal office and shall continue to function as Drawing and Disbursing Officer (DDO) and shall be responsible to carry out all day to day administrative -39- functions relating to Zonal Office. The Establishment and Accounts sections of zonal office shall be under the direct control of such ARCS as Head of Office and the Head Clerk posted in Zone shall work under him/her being the Sectional Head of Admin/EST sections; 7) The ARCS who is the Head of Office of Zone shall be the single authority for processing the applications for registration of a new society in accordance with Act and Rules. Once any new Society is registered and Code Symbol is allotted, the ARCS shall assign it to a Unit Incharge who could be either himself or any other ARCS or CO posted in the zone. Once a Society is allotted/assigned to a Unit Incharge, all further monitoring/compliances in respect of said Society shall be the duty of said Unit Incharge; 8) The Head of Office is hereby authorized to allot/assign the Societies registered in a Zone to all ARCS and COs posted in said Zone on equitable grounds and taking into consideration the availability of resources, manpower, etc. at the disposal of each ARCS/CO working in the Zonal Office. The Head of Office may for valid reasons alter the allotment/assignment by issuing a revised Office order re- distributing the Societies amongst the Unit Incharge in the Zone. A copy of every such order issued shall be marked to the Registrar and delivered at Head Office within 3 working days from the date of issue; 9) The respective Unit Incharge shall be the Unit Head of all Societies under his/her charge and shall work independently in the matter of units allotted to them and take all decisions within the powers delegated vide Notification referred to hereinabove, without any interference. Every decision made in respect of every Society shall be a reasoned decision and after following the statutory prescribed procedure as well as by adhering to the principles of natural justice; 10) For every Society registered in a Zone, under the respective Unit Incharge, there shall be one “Sub-Unit Incharge” who shall assist the Unit Incharge to process and take action in accordance with Act/Rules on all correspondence/commissions/omissions in respect of the Societies under his charge; 11) The respective Sub-Unit Incharge shall be responsible to work as Dealing Hand in respect of Societies allotted to his/her sub-unit and shall maintain all the records pertaining to said Societies in his custody at zonal office; 12) The Head of Office of Zone shall issue a work distribution order allotting/assigning Societies to a Sub-Unit Incharge. Any one Official of the rank of Senior Auditor, U.D.C., Audit Assistant, Junior Auditor, Junior Steno, L.D.C., etc. shall be designated as Sub-Unit Incharge for one Society. Thus, each Society shall have 1 Unit Incharge and 1 Sub-Unit Incharge at Zonal Office. The concerned Sub-Unit Incharge shall ensure the disposal of tapal within the reasonable time keeping in view the directions issued by the Government from time to time vide various notifications and orders. The timelines laid down under Act/Rules/Circulars/Orders, etc. shall be strictly followed and in cases where there is no statutory timeline, it shall be ensured by Sub-Unit Incharge that each correspondence is put up to Unit Incharge within 5 working days from the date of receipt of tapal from Inward section; 13) The respective Unit Incharge shall monitor the functioning of the Sub-Unit Incharge under their control by taking weekly review and ensure that all the tapal is disposed within seven working days, unless a shorter period is prescribed under the Act/Rules or any other standing instructions; -40- 14) The Establishment section shall maintain record of the inward and outward flow of all correspondence/files/registers/applications, etc. received in the office and shall be responsible for distribution of the same among the Unit Incharge as per the remarks/instructions of the administrative Head of Office i.e. Asst. Registrar of Co-op. Societies; 15) The Head of Office shall ensure that all correspondence is delivered to respective Unit Incharge within shortest possible duration and in any case within 2 working days from the date of receipt at Inward Counter. Once the tapal/correspondence/files/proposals etc. are received by Unit Incharge, he/she shall immediately mark it to respective Sub-Unit Incharge for putting up on concerned file for processing; 16) The Head of Office shall assess the work allotment of respective Unit Incharge and Sub- Unit Incharges at the end of every financial year and may change the unit allotments as per need; 17) After every 5 years, the allotment/assignment of Societies amongst Unit Incharges may be changed on rotation basis so as to maintain transparency and healthy work environment. The copy of the re-allotment order shall be endorsed to the Registrar and shall be delivered at H.O. within 3 working days from the date of issue; 18) Any Society at its General Body Meeting requires the departmental Auditor for conducting the statutory audit under Section 74(3) of the Goa Co-operative Societies Act, 2001, then the General Body shall not select any departmental Auditor by name, but simply adopt resolution requesting the “Unit Incharge” to appoint any Sr. Auditor or Jr. Auditor of the Cooperative Department for conducting the statutory audit. Upon receiving such a request, the “Unit Incharge” shall issue an order appointing “Sub- Unit Incharge” of said society or such other competent Sr. Auditor or Jr. Auditor in consultation with the head of the office of the zone. 19) The performance of the respective Unit Incharge and the Sub-Unit Incharge shall be strictly evaluated on the basis of the completion/achievement of planned work within timeline. The ACR/APAR of the Officer/Officials shall be assessed on the basis of their performance shown in the respective units. The benchmark for grading the assessment shall be fixed on the basis of the tasks completed and by analyzing the output shown in the achievement; 20) The Head of Office shall ensure that all reports/data requisitioned by Head Office shall be made ready by respective Unit Incharge with assistance of Sub-Unit Incharge in respect of Societies under their charge and the Head of Office shall be responsible to collate the same and ensure timely submission to Head Office. Vishant S. N. Gaunekar, Registrar (Co-operative Societies) & ex officio Joint Secretary (Co-op.). Panaji, 18th October, 2022. (Published in the Official Gazette Series II No. 30 dated 27-10-2022) -41- GOVERNMENT OF GOA Department of Co-operation Office of the Registrar of Co-operative Societies — Notification 60/137/Amendment/2020/TS-I/RCS/4579 In exercise of the powers conferred by sub-section (2) of section 1 of the Goa Co-operative Societies (Amendment) Act, 2021 (Goa Act 34 of 2021) published in Official Gazette, Series I, Extraordinary No. 29 dated 19-10-2021, the Government of Goa hereby appoints the 1st day of April, 2023 as the date on which the Goa Cooperative Societies (Amendment) Act, 2021 (Goa Act 34 of 2021) shall come into force except part of section 23 relating to insertion of new sections 76C, 76D, 76E, 76F, 76G, and section 30 relating to insertion of new sections 104A and

104B. By order and in the name of the Governor of Goa. Vishant S. N. Gaunekar, Registrar of Co-operative Societies & ex officio Joint Secretary (Co-operation). Panaji, 28th February, 2023. (Published in the Official Gazette Series I No. 47 dated 28-02-2023) -42- GOVERNMENT OF GOA Department of Law Legal Affairs Division –– Notification 7/15/2023-LA The Goa Co-operative Societies (Amendment) Act, 2023 (Goa Act 16 of 2023), which has been passed by the Legislative Assembly of Goa on 31-03-2023 and assented to by the Governor of Goa on 13-04-2023, is hereby published for the general information of the public. Dnyaneshwar Raut Dessai, Joint Secretary (Law). Porvorim, 13th April, 2023. The Goa Co-operative Societies (Amendment) Act, 2023 (Goa Act 16 of 2023) [13-04-2023] An Act further to amend the Goa Co-operative Societies Act, 2001 (Goa Act 36 of 2001). Be it enacted by the Legislative Assembly of Goa in the Seventyfourth Year of the Republic of India, as follows:—

1. Short title and commencement.— (1) This Act may be called the Goa Cooperative Societies (Amendment) Act, 2023.

(2) It shall be deemed to have come into force on 23rd day of October, 2014.

2. Amendment of section 59.— In section 59 of the Goa Cooperative Societies Act, 2001 (Goa Act 36 of 2001), after subsection (11), the following Explanation shall be inserted, namely:— “Explanation. — For the purpose of sub-section (11), the expression “to continue on the board” shall mean disqualification against such director to hold the post of director forever”. (Published In the Official Gazetteseries Series I No. 2 (Extraordinary) 13th April, 2023) Secretariat, Porvorim-Goa. Dated: 13-04-2023. SANDIP JACQUES Secretary to the Government of Goa, Law Department (Legal Affairs). -43- GOVERNMENT OF GOA Department of Co-operation Office of the Registrar of Co-operative Societies –– Notification 60/169/GOI/MOC/TS-I/RCS/1199 In exercise of the powers vested in me under sub-rule (2) of Rule 7 of the Goa Co-op. Societies Rules, 2003, I Manuel Barreto, Registrar of Co-operative Societies hereby notify the byelaws appended to this Notification as the Model Byelaws for the co-operative societies to be registered under section 8 of the Goa Co-operative Societies Act, 2001 and to be classified under Rule 8 of the aforesaid Rules as Primary Agricultural Credit Societies (PACS). The proposed co-operative societies intending to get registered as PACS shall adopt these Model Byelaws as their First Byelaws. All the existing Primary Agricultural Credit Societies (PACS)/Vividh Karyakari Seva Saunstha (VKSS) shall within a period of six months from the date of issue of this Notification, amend their Byelaws to be in conformity with these Model Byelaws and get the same registered with the concerned Registering Authority. If any such society fails to bring its existing Byelaws in conformity with these Model Byelaws by carrying necessary amendments within the aforesaid time frame, the concerned Registering Authority shall initiate action in terms of section 12 of the aforesaid Act and register such amendment and issue to the society a copy thereof certifying that the Byelaws shall be deemed to have been duly amended with effect from the date of such registration and the same shall be binding on the society and its members subject to the appeal made to the Tribunal, if any. Issued under my hand and seal of this office. Manuel Barreto, Registrar of Co-op. Societies. Panaji,26th June, 2023. -44-

CHAPTER-I Identification of Co-operative Society

1. Name Primary Multipurpose Cooperative Society Ltd.,

2. Address : (Registered and Postal Address of the Society (Location of Society) E-mail address

3. Area of operation : The following Revenue village(s)/ Panchayat(s) will be in the area of operation of the Society; i) ii) iii) iv)

4. Definitions.—

(1) “Act” means the State Co-operative Act i.e. the Goa Co-operative Societies Act, 2001;

(2) “Agriculture” means agriculture and allied activities;

(3) “Area of operation” means the Geographical area (Revenue village (s)/Panchayat(s)) from which the Society is authorized to draw its membership as specified in the Byelaws;

(4) “Board of Directors” means the board of Directors or the governing body of a society, to which the direction and control of the management of the affairs of a society is entrusted to;

(5) “Branches” means Branches of the Society;

(6) “Byelaws” means bye-laws prescribed under the Rules and registered under the Act and include registered amendments of such bye-laws;

(7) “Chief Executive Officer” (CEO) means an individual, with whatever designation called, who subject to the superintendence, control and direction of the board of directors, has been entrusted with the management of the affairs of the society on full-time employed basis;

(8) “Co-operative Tribunal” means the Co-operative Tribunal constituted under the Act;

(9) “Delegate” means a member nominated by the Society to represent its interests in a federation or other organization;

(10) “Director” means a member of the Board of Directors duly elected or co-opted or appointed or functional directors as provided under the Act and Rules;

(11) “Employee” means the persons appointed on paid basis by the Board of Directors in order to run day-to-day operations of the Society;

(12) “Farmer” means a person actively engaged in the economic and/or livelihood activity of growing crops and producing other primary agricultural commodities and shall include poultry and livestock rearers, fishers, beekeepers, pastrolists, non-corporate planters as well as persons engaged in various farming related occupations such as horticulture, floriculture, sericulture, vermiculture, and -45- agro-forestry. The term shall also include tribal families/persons engaged in shifting cultivation and in the collection, use and sale of timber and non-timber forest produce;

(13) “Financing Bank” means a cooperative bank, the objects of which includes the creation of funds to be lent to other co-operative societies;

(14) “Financial Year” means the period commencing from the 1st day of April of any year and ending with the 31st day of March of succeeding year;

(15) “General Body” in relation to a primary society, means all the members of the primary society and in relation to a federal society and apex society, means all the member societies duly represented by their delegates;

(16) “Government” means the Government of Goa;

(17) “Liability of a member” means, the extent of liability of every member and is limited to the Shares held by him towards contribution in the capital of the Society;

(18) “Member” means an individual or entities mentioned in the relevant provisions of the Act and joining in the application for the registration of a cooperative society which is subsequently registered, or duly admitted to membership of a society after registration and includes a joint member;

(19) “NABARD” means National Bank for Agriculture and Rural Development constituted by NABARD Act 1981;

(20) “Nominal Member” means a person admitted to membership as such after registration in accordance with the byelaws;

(21) “Office-bearer” means a President, Vice-President, Chairperson, Vice Chairperson, Secretary, Treasurer, of a Cooperative society and includes any other person to be elected by the board of the society;

(22) “Person” means any person as mentioned under the relevant provisions of the Act.

(23) “Chairman/Chairperson” means a person elected in accordance with the provisions of Act, Rules and Byelaws who shall be responsible for the overall development and progress of the Society and its members, the implementation of the policy decisions of the Committee and due observance by the Society of the provisions of the Act, Rules and Byelaws;

(24) “Functional Director” means a person appointed or co-opted as Director without voting right to the Board of Directors of the Society by virtue of his being an expert in the field of accounting, finance, management, banking, Information Technology, law, agriculture, cooperation, cooperative management or any other specialized field relating to the activities of the Society, who is willing to guide and advise in the affairs or business activities of the Society;

(25) “RBI” means Reserve Bank of India constituted by RBI Act 1934;

(26) “Registrar” means a person appointed under the relevant provisions of the Act and includes any other person on whom all or any of the powers of the Registrar under the Act are conferred;

(27) “Rules” means the Goa Co-operative Societies Rules, 2003.

(28) “Seal” means the General Seal of the Society with year of establishment;

(29) “Society” means a co-operative society registered or deemed to be registered under the -46- Act;

(30) “Sub Committee” means the Sub Committee constituted by the Board of Directors as per Byelaws for the purpose of special/particular assignment and for a specific period by whatever name is called;

(31) “Vice Chairperson” means a person elected in accordance with the provisions of Act, Rules and Byelaws who shall act as Chairperson in absence of the Chairperson of the Society;

CHAPTER-II Objectives and Services

5. Objectives of the Society.— The Objectives of the Society shall be:

(1) To encourage thrift, self help & co- -operative amongst its members.

(2) To supply the quality of seeds to the members of the society who are involve in Agriculture and Horticulture activities etc.

(3) To provide to its members timely and adequate Short and Medium term credit for development of backward and forward activities related to agriculture and its products, loan for vehicles for agricultural purpose like tractors etc., loan for consumption or medical purpose against collateral/ pledge financing like commodities/bonds/ /securities, et.,. while maintaining financial norms (like credit worthiness and for securing the given loan) in the area of operation through share capital, deposits and borrowings from any financial institutions approved/supported by or State Government and its organizations;

(4) To provide long term loan as per the scheme of the Financing Bank/Agriculture & Rural Development Bank/District Central Cooperative Bank/State Cooperative Bank/ Financing Institutions of State and Central Government;

(5) To promote and develop backward linkages (such as demonstration plots, irrigation facilities, manure, fertilizers, improved seeds/seed production, custom hiring centre, farm machineries/implements, insecticides, other inputs etc.); forward linkages (such as collection, grading, cleaning, packaging, branding and marketing, storage [godown and cold storage], processing, value chain [transport, logistics, refrigerated van, etc.]), for the agriculture produce & its products (such as field crops, fruits & vegetables, floriculture, dairy activities, fisheries/shrimp farming, poultry, beekeeping, sericulture, plantation, sheep, goat, rabbits, piggery and any other land/sea based agriculture related activities and their processing), by way of technical and financial support to its members in the area of operation of the Society;

(6) To facilitate or make arrangements or to collaborate with any local bodies/ Governments/Departments/Universities/ Societies/Companies for achieving its objectives for the benefit of Society and its members;

(7) To engage in service or business operations (like infrastructure development, community centre, hospital, education institutions, procurement of food grains, Fair Price Shop, or any Government scheme, Dealership/agency/Distributorship or supply of LPG/Petrol/Diesel/Green energy/ farm or house hold consumables and durables farm machineries, training of members for skill improvement, etc.) which may enhance the facilities and income of Society or its members;

(8) To set up or arrange for Locker facilities to its members; -47-

(9) To collect socio-economic, financial and business-related information of all members and non- members in the area of operation which may strengthen policy framework, development of agriculture or related business or developmental plan and is also beneficial to all the stakeholders in the area of operation;

(10) To demonstrate, promote and develop the latest technologies or extension activities related to agriculture and its allied activities for enhancing the income of the Society and its members;

(11) To educate its members & their families (particularly youth and women) and Management and staff about Cooperative Principles, values and actions which may promote social harmony and economic benefits for all the stakeholders in the area of operation by way of organizing training, exposure visits or capacity building programmes;

(12) To act as an agent or Bank Mitra/Business Correspondent/Business Facilitator for the Financial/Banking Institutions;

(13) To act as an agency for implementation of social security scheme for its members and to provide micro insurance/insurance;

(14) To focus on and encourage the inclusion of youth and women in the cooperative based activities in the area of operation;

(15) To provide community-based services in the fields of education (school, college), health (hospital, dispensary, clinical laboratory, ambulance service), tourism and environmental and sustainable development activities;

(16) To participate in Government Schemes for providing services through Direct Benefit Transfer (DBT) to beneficiaries in the area of operation;

(17) To act as a source of information/data centre to be used by the Government for various purposes;

(18) To act as a Common Service Centre for facilitating on-line/digital services in the area of operation;

(19) To undertake marketing and similar activities both inside and outside its area of operation for the benefit of the members of the Society.

(20) To own land, buildings, godowns, processing units and other such necessary assets;

(21) To make awareness among the farmers about various schemes launched by Government from time-to-time and to encourage farmers to increase economic and farming activities by way of Government Aid.

(22) To provide platform/facilities to the members for export of their agriculture produces & products.

(23) To undertake contract and community farming;

(24) To undertake such other activities as are conducive and incidental to the attainment of the above objects and as approved by the General Body for the benefit of the members and Society.

6. Services of the Society.— The services or business facilities in which the Society can engage itself, keeping in view the above objectives, are as follows: -48-

(1) Any activity related to backward & forward linkages of agricultural produce and its products to support its members;

(2) Loan facilities as per agriculture production and its processing activities, household consumption-based requirement of members subject to necessary regulatory approval from the concerned authority;

(3) Any asset creation or arrangements or setting up of subsidiaries which may be beneficial to the Society and its members for production, collection, processing and marketing & export of its product;

(4) To engage in services or business operations like supply of consumer durables, etc;

(5) To research, promote, demonstrate innovative technology and extension work (including soil and agri-products testing) and its allied activities;

(6) Awareness creation, capacity building programmes, skill development, fairs and exhibitions or any extension related works;

(7) Collaboration with Government Departments/Universities/Startups/Industries in public and private sector and its associations/multilateral agencies with necessary approval from the concerned Government, which is beneficial to the Society and its members;

(8) To provide services in online mode to the extent possible. To maintain its own website;

(9) Other business or financial support necessary and required to fulfill the objectives.

CHAPTER-III Membership

7. Membership.— TYPES OF MEMBERSHIP: The Society shall have two types of membership or types of membership as provided by the Act/Rules. “A”-CLASS MEMBERS: ‘A’ class members are the shareholders of the Society who can exercise all the membership rights as provided in the Byelaws. “B”-CLASS MEMBERS: ‘B’ class members are nominal members of the Society.

(1) Eligibility for ‘A’ Class Membership: The following persons, subject to fulfilment of the eligibility condition, shall be A-Class Members: a) The promoters at the time of registration of Society; b) An Individual who, i) is competent to contract under the provision of section 11 of the Indian Contract Act, 1872 (above 18 years of age, having a sound mind and not debarred by any Law) and resides in the area of operation of the society. ii) possesses agricultural land or land for allied agricultural activities or rearing domestic cattle in the area of operation of the Society; iii) is not a member of any other PACS in any other Panchayat/Village; (If there is no PACS in the Panchayat/ Village, the members can avail benefits of the nearby PACS after approval of the Registrar) -49- c) A firm, company or any other body corporate constituted under any Law for time being in force, society registered under Societies Registration Act, 1860, a cooperative society registered under the Act, a Public Trust registered under any Law for time being in force for registration of such Trusts and any Self Help Group formed by women for mutual assistance. d) State Government or any other Government Body;

(2) Eligibility and Other Conditions for ‘B’- Class Membership: a) A person who desires to have a business relationship with Society shall be admitted as nominal member by payment of admission fee of Rs.10/- which is non-refundable and shall be credited to Reserve Fund of the Society. b) Self Help Groups/Joint Liability Groups/Farmers Interest Groups, Tenant farmers, share croppers, oral lessees or users of land, agricultural labourers, micro entrepreneurs, rural artisans and persons involved in other allied activities shall be admitted as nominal members of the Society. c) Any organization registered under any Act in India (or abroad) shall be admitted as nominal member for business purpose only. d) Nominal Members shall have no right to attend any meeting, or to vote in the affairs of the Society and will not be entitled for dividend from the Society. e) Nominal members cannot contest in election for the member of the Board of Directors in the Society. f) A Nominal member who is indebted to the Society either in his personal capacity or as surety or guarantor shall continue to be such member so long as the liability to the Society has not been fully discharged. g) No share certificate shall be issued to nominal members but separate Register shall be maintained in the Society, which shall contain his signature and full address as proof of his membership.

(3) Ineligibility or disqualification of Members: A person shall not be eligible for admission or continuing as member of the Society, and shall cease to be member, if he: a) has been sentenced for an offence involving moral turpitude, such sentence not having been reversed; b) has been convicted for any other offence by a Court of Law and sentenced to imprisonment for three months or more unless a period of 5 years has elapsed since his release; c) is adjudicated as bankrupt or insolvent; d) has been expelled by the Society or by any other Co-operative Society within a period of 2 years from the date of such expulsion; e) he has been disqualified forever in terms provisions of the Act; f) has defaulted in payment of any dues including contributions, subscriptions, if any, as decided by the Board of Directors of the Society from time to time and has not made the payment within 30 days after receiving the notice of payment; g) is of unsound mind; -50- h) is in the business of providing loans; i) is a member of another cooperative Society which is providing similar services; j) is a defaulter of any bank/financial institution/Society; k) has not availed for three years in the preceding period of five years the service of a society to a minimum criteria as specified in the Act, Rules and/or bye-laws of the society; l) possesses any other disqualification as per the provisions of the Act/Rules.

(4) Procedure for Membership: a) Any person who is desirous of becoming a member of the Society and is eligible as per the Byelaws, may obtain an application form at a prescribed fee and may submit the duly filled application form to the Chief Executive Officer (CEO) of the Society. b) KYC is mandatory for adding new members in the Society. Registration can also be done online. c) The CEO shall place the application form before the Board of Directors for final decision who shall decide within a maximum period of three months from the date of receipt of application. d) Where a person is refused admission as a member of a society, the decision, with the reason therefore, shall be communicated to that person within fifteen days of the date of the decision, or within three months from the date of the application for admission, whichever is earlier. e) The CEO shall inform the applicant of the decision of the Board of Directors within 15 days of the Board meeting and if admitted, ask him to deposit the admission fee and share money along with necessary documents as specified by the Board of Directors, like identity residence/land holding proof, resolution of informal group/ other cooperative Society etc. on submission of which the applicant shall be admitted as member of the Society. f) Appeal against denial of membership shall be filed within two months of the date of communication of refusal or deemed refusal before the Registrar and the decision of the Registrar will be final. g) Every individual shall subscribe at least five shares (Rs. 100/- each share) amounting to Rs. 500/- of the Society to become an A-Class Member. The member shall also have to pay an admission fee of Rs. 10/- at the time of admission, which shall be non-refundable. h) The admitted members should be educated about cooperative values, principles, their rights and philosophy and the services/facilities and benefits available in the Society.

(5) Shares Subscription by the Members: a) Maximum shareholding by a member except Government shall be limited to 1/5th of the total share capital of the Society. b) Every Individual to whom shares are allotted shall be entitled to receive share certificate with distinct number specifying therein number of shares allotted to him and amount paid by him. c) Every share certificate shall be signed by the Chairman and Chief Executive Officer or any other officer authorized by the Board of Directors of the Society. -51- d) The Society shall maintain a Register of shares, in prescribed form showing record of shares issued/transferred to its members from time to time and amount of share capital available of each member with the Society. e) The Society shall have the absolute right to set off the linking share amount and the dividend earned on it towards the respective loans or any other dues recoverable from the member. This doctrine shall also apply to past members and the deceased members. f) The Society shall have the absolute right to utilize the dividend earned for strengthening the capital base of the Society. g) The rate of dividend, to be declared by the Society, shall be decided in the General Body Meeting.

(6) Rights of Members:

1. ‘A’ Class Member: Every ‘A’ class member shall have the following rights: a) To attend, participate and vote in General Body Meeting of the Society; b) To receive a copy of the annual report and accounts; c) to elect Directors; d) to contest as a Director in the Board, if eligible, provided that he has been a member of the Society for a minimum period of as specified under the Act; e) to avail all services/facilities or infrastructural support rendered by the Society; f) to receive dividend as share in profit earned by the Society on his subscribed share capital provided that the dividend out of Dairy and Fishery activities of the Society shall be redistributed only to the cattle holder and fishery holder members respectively and all other dividend of the Society shall be distributed to the farmer members; g) to take loan or avail facilities of the Society, on such conditions as may be laid by the Board of Directors or General Body from time to time; h) to inspect own accounts in the Society free of cost and to obtain a copy of the same by payment of a fee of Rs. 2/- per page; i) to inspect annual reports, audited statements of accounts, Audit report, Inspection report and compliance report; j) Every member shall be entitled to inspect, free of cost, at the society’s office during office hours, or at any time fixed for the purpose by the society, the bye-laws, the last three years audited annual financial statements, audit report and audit rectification report and those portions of the minutes of general meetings and Board meetings and books and records relevant to his transactions with the society. The society shall furnish to a member, on request in writing and on payment of such fees as may be specified in the bye-laws, a copy of any of the documents mentioned in the foregoing sub- section within one month from the date of payment of such fees; k) to get the copy up-to-date Byelaws of the Society; l) to inspect copies of any inquiry or special audit report; and m) to avail voting right in the Society, subject to transacting the minimum services as decided by the General Body of the Society in accordance with the Act and Rules. -52-

2. “B” CLASS Members- Nominal Members: Every nominal member shall have the following rights: a) To receive non-farm sector loan and other non-credit facilities rendered by Society on the terms and conditions decided by the Society; b) To provide facilities owned by them which may be beneficial for Society and its members on mutually decided terms and conditions within or outside the area of the operation of the Society.

(7) Duties of Member: a) Every applicant before being admitted to the membership of the Society shall be bound by the Byelaws of the Society, Acts and Rules. b) A member who is already a member by reason of having joined the application for Registration is required to sign such declaration within one month of the Registration of the Society. c) No member shall exercise any right of membership until he has paid the admission fee and the full value of shares subscribed by him.

(8) Liability of Members: The ‘A’ class members of t

Notifications under the provisions of Goa Co-operative Society Act, 2001 (Act 36 of 2001

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