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Section 34

Filing of Returns.

1[34. Filing of returns.-- (1) Every Co-operative society within six months of the close of every financial year, shall file returns with the Registrar including the following matters, namely:-

(a) Annual report of its activities;

(b) Annual audited statement of accounts with auditor’s reports;

(c) List of members as at the close of the year;

(d) Plan for surplus disposal or plan for meeting the deficit as the case may be as provided under sections 16 and 17 of this Act;

(e) List of names of Directors, their addresses and their terms of office;

(f) Compliance reports relating to audit, Special Audit and Inquiry, if any;

(g) List of amendments to the bye-laws of the co-operative society, if any;

(h) Declaration regarding date of holding of its general body meeting and conduct of elections when due; and

Any other information required by the Registrar in pursuance of any of the provisions of the State Act.]

2[(2) In case of non compliance of the society for filing of returns under sub-section (1), the Registrar may issue directions to the Society specifying the action to be taken. The directions issued by the Registrar under this section are binding on the society.]


1. Substituted with marginal heading by G.O.Ms.No.28, Agriculture and Co-operation (Coop.II) Department, dated 19.04.2016.

2. Inserted by G.O.Ms.No.28, Agriculture and Co-operation (Coop.II) Department, dated 19.04.2016.