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The Arunachal Pradesh Co-operative Societies Rules, 1984
The Arunachal Pradesh Co-operative Societies Rules, 1984
Sections
1. Short title and commencement.
Section 12. Definitions.
Section 23. Designation of persons appointed to assist Registrar.
Section 34. Application for registration.
Section 45. Registration.
Section 56. Form of report under Section 9 (2).
Section 97. Refusal of registration.
Section 78. Mattes in respect of which Registrar may direct society to make bye-laws or society may make bye-laws.
Section 89. First bye laws of a society.
Section 910. Classification and sub-classification of societies.
Section 1011. Maintenance of register.
Section 1112. Amendment of bye-laws.
Section 1213. Manner of calling upon society to make amendment to bye-laws.
Section 1314. Change in name of society.
Section 1415. Change of liability.
Section 1516. Amalgamation, transfer of assets and liabilities, division or conversion of societies.
Section 1617. Reconstruction of a society.
Section 1718. Conditions to be complied with for admission for membership, etc.
Section 1819. Procedure for admission of joint member and minors and persons of unsound mind inheriting the share or interest of deceased member.
Section 1920. Withdrawal of membership.
Section 2021. Voting rights of individual members in a federal society.
Section 2122. Valuation of shares.
Section 2223. Procedure for transfer of shares.
Section 2324. Nomination of persons.
Section 2425. Registration of nomination.
Section 2526. Supply of copies of documents by societies and fees therefor.
Section 2627. Expulsion of members.
Section 2728. Procedure for expulsion of members.
Section 2829. Inspection of documents in the Registrar's office by members of societies and the scale of fees for supply of copies of documents.
Section 2930. Procedure for change of address of societies.
Section 3031. Register of members.
Section 3132. List of members.
Section 3233. Certified copies of entries in books of societies.
Section 3334. Conditions for borrowing by societies with limited liability.
Section 3435. Conditions of borrowing for Co-operative Banks.
Section 3536. Loans and deposits from non-members in unlimited liability societies.
Section 3637. Raising of funds by societies.
Section 3738. Additional conditions for raising funds by societies.
Section 3839. Maintenance of liquid resources and distribution.
Section 3940. Regulation of loans to be granted by societies.
Section 4041. Conditions to be complied with by members applying for loans.
Section 4142. Credit limits by non-credit societies.
Section 4243. Restrictions on borrowing from more than one credit society.
Section 4344. Manner of recalling of loan.
Section 4445. Restriction on transactions with non-members.
Section 4546. Form of declarations to be made by members borrowing loans from certain societies and conditions on which any charge in favour of societies shall be satisfied.
Section 4647. Writing-off of bad debts and losses.
Section 4748. Appropriation of profits.
Section 4849. Amount to be deducted by a society from its profits before arriving at its net profits.
Section 4950. Bonus and Dividend Equalisation Fund.
Section 5051. Rate of contribution to educational fund of the territory level federal society.
Section 5152. Utilisation and investment of reserve fund.
Section 5253. Investment of other funds.
Section 5354. Maintenance and administration of provident fund.
Section 5455. Prohibition against being interested in contracts etc.
Section 5556. Disqualification for membership of committee.
Section 5657. First general meeting.
Section 5758. General meeting.
Section 5859. Annual statement of accounts including balance sheet etc.
Section 5960. Form for the balance sheet and the profit and loss account.
Section 6061. Power to call annual and special general meeting.
Section 6162. Procedure for appointment, suspension and removal of members of the committee and other officers etc.
Section 6263. Accounts and books to be kept.
Section 6364. Periodical financial statements to be furnished.
Section 6465. Registrar's powers to enforce performance of obligations.
Section 6566. Procedure to be adopted for taking possession of books, documents, securities, cash and other profits of societies.
Section 6667. Procedure for appointment of auditors and for conducting audit.
Section 6768. Requisition of the federal society for inquiry.
Section 6869. Procedure and principles for the conduct of inquiry and inspection.
Section 6970. Procedure for assessing damages against delinquent promoters, etc. under Section 90.
Section 9071. Form of Rectification Report.
Section 7172. Levy of audit charges and supervision charges.
Section 7273. Reference of disputes.
Section 7374. Appointment of Registrar's nominee or board of nominees.
Section 7475. Procedure for hearing and decision of disputes.
Section 7576. Summonses, notices and fixing of dates, place etc., in connection with the disputes.
Section 7677. Investigation of claims and objections against any attachment.
Section 7778. Procedure for the custody of property attached under Section 99.
Section 9979. Procedure for attachment and sale of property for realisation of any security given by persons in course of execution proceedings.
Section 7980. Issue of proclamation prohibiting, private transfers of property.
Section 8081. Procedure for execution of award.
Section 8182. Execution of awards or orders in special cases.
Section 8283. Transfer of property which cannot be sold.
Section 8384. Payment of expenses of decisions of disputes.
Section 8485. Mode of communication of an interim order under Section 106.
Section 10686. Cost of hearing appeal.
Section 8687. Appointment of Liquidator and the procedure to be followed and powers to be exercised by him.
Section 8788. Disposal of surplus assets.
Section 8889. Interest on amounts due from a society under liquidation.
Section 8990. Disposal of records of society whose registration is cancelled.
Section 9091. Constitution of authority by Government to hear appeals which lie to the Government.
Section 9192. Procedure for presentation and disposal of appeals by Government and Registrar under Section 120.
Section 12093. Execution of decrees.
Section 9394. Contribution fees and charges to be credited to Government.
Section 9495. Communication of decision, award etc.
Section 951. Chief promoter
Section 11. Chief promoter
Section 11. Serial No...........
Section 12. Date of admission..........
Section 23. Date of payment of entrance fee...........
Section 34. Full name..........
Section 45. Address............
Section 56. Occupation.......
Section 67. Age on the date of admission.........
Section 78. Full name and address of the person nominated by the member under Section 30 (1)..........
Section 309. Date of nomination.........
Section 910. Date of cessation of membership.........
Section 1011. Reasons for cessation.........
Section 1112. Remarks...........
Section 121. Interest: (a) Paid Rs. (b) Payable Rs. 2. Bank charges. 3. Salaries and allowances of staff. 4. Contribution to Staff Provident Fund. 5. Salaries and allowances of Managing Director. 6. Attendance fees and travelling expenses of Director and committee members. 7. Travelling expenses of staff. 8. Rent, rates and taxes. 9. Postage, Telegram and Telephone charges. 10. Printing and Stationery. 11. Audit Fees. 12. Contingencies General Expenses. 13. Bad Debts writte
Section 11. Interest received: (a) On loans and debentures. (b) On Investment. 2. Dividend received on shares. 3. Commission. 4. Miscellaneous income- (a) Share transfer fees. (b) Rent (c) Rebate in interest. (d) Sale of Forms. (e) Other items. 5. Land Income and Expenditure Accounts.
Section 1
the-arunachal-pradesh-co-operative-societies-rules-1984-1984.json
•
111 Sections
•
Arunachal Pradesh
{
"id": 15046,
"slug": "the-arunachal-pradesh-co-operative-societies-rules-1984-1984",
"title": "The Arunachal Pradesh Co-operative Societies Rules, 1984",
"short_title": "The Arunachal Pradesh Co-operative Societies Rules, 1984",
"act_number": "Published vide Notification No. CO-OP/RCS/72/81, d",
"act_year": 1984,
"act_type": "STATE",
"location": "Arunachal Pradesh",
"law_status": "unknown",
"enactment_date": null,
"description": "The Arunachal Pradesh Co-operative Societies Rules, 1984",
"preamble": "",
"section_label": "Section",
"sections": [
{
"number": "1",
"title": "1. Short title and commencement.",
"chapter": null,
"content": "",
"footnote": "",
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{
"number": "2",
"title": "2. Definitions.",
"chapter": null,
"content": "(a) \"Act\" means The Arunachal Pradesh Co-operative Societies Act, 1978 (No. 3 of 1979);\n(b) \"Decree holder\" means any person holding a decree;\n(c) \"Form\" means any person appended to these rules;\n(d) \"Record of rights\" means a record of rights maintained under any law relating to land law for the time being in force or any customary law;\n(e) \"Recovery Officer\" means any person empowered to exercise in any district, the power of the Registrar under Section 124;\n(f) \"Sale Officer\" means an officer empowered by the Registrar, by general or special order, to attach and sell the property of defaulters or to execute any decree by attachment and sale of property;\n(g) \"section\" means a section of the Act;\n(h) Words the expressions not defined in these rules but defined in the Act shall have the same meaning as assigned to them in the Act.\nChapter II\nRegistration",
"footnote": "",
"is_definition": true,
"sort_order": 1
},
{
"number": "3",
"title": "3. Designation of persons appointed to assist Registrar.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 2
},
{
"number": "4",
"title": "4. Application for registration.",
"chapter": null,
"content": "(a) four copies of the proposed bye-laws of the society;\n(b) a certificate, from the bank or banks stating the credit balance in favour of the proposed society therein;\n(c) a list of persons who have contributed to the share capital together with the amount contributed by each of them and the entrance fee paid by them;\n(d) the scheme showing the details explaining how the working of the society will be economically sound and, where the scheme envisages the holding of immovable property by the society, the description of immovable property proposed to be purchased, acquired or transferred to the society; and\n(e) such other documents as may either be separately specified or be specified in the model bye-laws, if any, framed by the Registrar.",
"footnote": "",
"is_definition": false,
"sort_order": 3
},
{
"number": "5",
"title": "5. Registration.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 4
},
{
"number": "9",
"title": "6. Form of report under Section 9 (2).",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 5
},
{
"number": "7",
"title": "7. Refusal of registration.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 6
},
{
"number": "8",
"title": "8. Mattes in respect of which Registrar may direct society to make bye-laws or society may make bye-laws.",
"chapter": null,
"content": "(a) the name of the society, its address and branches;\n(b) the area of operation;\n(c) the objects of the society;\n(d) the manner in which and the limit up to which the funds of the society may be raised, the maximum share capital which any one member may hold arid the purpose to which the funds may be made available;\n(e) the terms and qualifications for admission to membership;\n(f) the privileges rights, duties and liabilities of members including nominal, associate and sympathiser members;\n(g) the consequences of default in payment of any sum due by a member;\n(h) conditions regarding sale or disposal of produce of members, wherever applicable;\n(i) in the case of credit societies,-\n(i) the maximum loan admissible to a member;\n(ii) the maximum rates of interest on loans to members;\n(iii) the conditions on which loans may be granted to members and penalties for misapplication of loan so advanced;\n(iv) the procedure for granting extension of time for the repayment of loans and advances;\n(v) the consequences of default in payment of any sum due;\n(vi) the circumstances under which a loan may be recalled;\n(j) in the case of non-credit societies, the mode of conducting business, such as manufacture, purchase, sale, stock-taking and other like matters;\n(k) in the case of a composite society [i.e., a society having both credit and non-credit functional matters referred to in Clauses (i) and (j)];\n(l) the mode of holding meetings of the general body and of the committee;\n(m) the procedure for expulsion of members;\n(n) the manner of making, altering and abrogating bye-laws;\n(o) the mode of appointment either by election or otherwise and removal of members of the committee and others officers, if any, their duties and powers;\n(p) the powers, duties and functions of the Chairman and his removal on losing support of the majority;\n(q) the method of recruitment, the conditions of service and the authority competent to fix, revise or regulate the scale of pay and allowances of salaried officers and servants of the society and the procedure to be followed in the disposal of disciplinary cases against them;\n(r) the mode of custody and investment of funds and mode of keeping accounts and records;\n(s) the disposal of net profits;\n(t) the manner in which penalty should be levied on a member who is found to be guilty of breach of bye-laws;\n(u) appointment of a provisional committee, where necessary;\n(v) the mode of appointment and removal of committee and its powers and functions;\n(w) the mode of convening annual and special general meetings, issue of notices, and the business which may be transacted thereat;\n(x) the purpose for which surplus, if any, shall be utilised in the event of winding up of a society;\n(y) the conduct of elections to the committee and other bodies of the societies as provided in the bye-laws, including the number of members be elected by different constituencies and appointment of Returning Officer thereof;\n(z) any other matter relating to the management of its business.\n(a) the circumstances under which withdrawal from membership may be permitted;\n(b) the procedure to be followed in cases of withdrawal, ineligibility and death of members;\n(c) the condition, if any, under which the transfer of share or interest of members any be permitted;\n(d) the method of appropriating payments made by members from whom moneys are due;\n(e) the authorisation of an officer or officers to sign documents and to institute and defend suits and other legal proceedings on behalf of the society;\n(f) the constitution and maintenance of various funds as required to be maintained under various provisions of the Act, rules and bye-laws;\n(g) constitution of representative body consisting of delegates of the members of the society and the mode of election of such delegates to exercise the powers of the general body of members and to specify the powers which may be exercised by such smaller body.",
"footnote": "",
"is_definition": false,
"sort_order": 7
},
{
"number": "9",
"title": "9. First bye laws of a society.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 8
},
{
"number": "10",
"title": "10. Classification and sub-classification of societies.",
"chapter": null,
"content": "SI. No.\nClass\nSub-Class\nExamples of societies falling in the class or\n\t\t\t\tsub-class, as the case may be\n1\n2\n3\n4\n1.\nAgricultural Marketing Society\n–\nAll Purchase and Sale Unions and Marketing Societies of\n\t\t\t\tAgricultural Produce.\n2.\nConsumers' Society\nStores and Canteens.\n3.\nCo-operative Bank\n(a) Central Banks\nDistrict Central Banks, Land Development Banks having\n\t\t\t\tprovision in their bye-laws to advance loans to co-operative\n\t\t\t\tsocieties\n(b) Other Banks\nUrban Banks, Salary Earners Societies.\n4.\nFarming Society\n(a) Collective Farming Society\nFarming societies where major area of land is acquired from\n\t\t\t\toutside agency for cultivation by members.\n(b) Joint Farming Society\nSocieties where the major area of land brought together for\n\t\t\t\tcultivation is held by members.\n5.\nHousing Society\n(a) Tenant Ownership Hosing Society\nHousing Societies where land is held either on lease-hold or\n\t\t\t\tfree-hold basis by societies and houses are owned or are to be\n\t\t\t\towned by members.\n(b) Tenant Co-partnership Housing Society\nHousing Societies which hold both land and buildings either on\n\t\t\t\tleast-hold or free-hold basis and allot them to their members.\n(c) Other Housing Societies\nHouse Mortgage Societies and Home Construction Societies.\n6.\nProcessing Society\n(a) Agricultural Processing Society\nSocieties, which process agricultural produce like\n\t\t\t\tCo-operative Sugar Factories and Oil Mills.\n(b) Industrial Processing Society\nWool Processing and Tanners' Societies.\n7.\nProducers' Society\n(a) Industrial Producers' Society\nWeavers and Carpenters Societies.\n(b) Labours Industrial Society\nForest Labourers Societies and Labour Contract Societies.\n(c) Agricultural Producers Society'\nCattle breeding and Dairy Farming Societies.\n8.\nResource Society\n(a) Credit Resource Society\nAgricultural Credit. Thrift and Urban Credit Societies.\n(b) Non-credit Resource Society\nSeeds and Implements and Agricultural Requirements Societies.\n(c) Service Resource Society\nService Co-operative and Multipurpose Co-operative Societies.\n9.\nGeneral Society\n(a) Social\nBetter Living Societies and Education Societies.\n(b) Commercial\nInsurance and Motor Transport Societies.\n(c) Others\nNot falling in either of the above sub-classes.",
"footnote": "",
"is_definition": false,
"sort_order": 9
},
{
"number": "11",
"title": "11. Maintenance of register.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "12",
"title": "12. Amendment of bye-laws.",
"chapter": null,
"content": "(1) a society may amend its bye-laws by a resolution passed at a general meeting by not less than two-thirds of the members of the society present and voting.\n(2) The society shall give due notice in accordance with its bye-laws to all the members for considering any amendment thereof.\n(3) An amendment shall be deemed to have been duly passed if a resolution in that behalf is passed at a general meeting by not less than two-thirds of the members present thereat, and voting.\n(4) After the resolution is passed, a1 copy thereof shall, within a period of two months from the date of the meeting at which the resolution was passed, be furnished to the Registrar along with-\n(a) a copy of the relevant bye-laws inforce with amendments proposed to be made in pursuance of the resolution, together with reasons justifying such amendments,\n(b) four copies of the text of the bye-laws as it would stand after amendment, signed by the officers duly authorised in this behalf by the committee of the society,\n(c) a copy of the notice given to the members of the society of the proposal to amend the bye-laws.\n(d) such other information as may be required by the Registrar.\n(5) On receipt of a copy of the resolution and other particulars refereed to in sub-rule (4), the Registrar shall examine the amendment proposed by the society and if he is satisfied that the amendment is not contrary to the Act or the rules and is in the interest of the society and co-operative movement, he may register the amendment and issue to the society a copy of the amendment certified by him under sub-section (2) of Section 13. Where the Registrar is of opinion that the proposed amendment may be accepted subject to any modification, he may indicate to the society such modification after explaining in writing his reasons therefor.",
"footnote": "",
"is_definition": false,
"sort_order": 11
},
{
"number": "13",
"title": "13. Manner of calling upon society to make amendment to bye-laws.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 12
},
{
"number": "14",
"title": "14. Change in name of society.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 13
},
{
"number": "15",
"title": "15. Change of liability.",
"chapter": null,
"content": "(a) In the case of a society with limited liability, the value of a share shall be the amount arrived at by a valuation based on the financial position of the society as shown in the last audited balance sheet; provided that it shall not exceed the actual amount received by the society in respect of such share.\n(b) In the case of a society was unlimited liability, the value of a share shall be the actual amount received by the society in respect of such share.",
"footnote": "",
"is_definition": false,
"sort_order": 14
},
{
"number": "16",
"title": "16. Amalgamation, transfer of assets and liabilities, division or conversion of societies.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 15
},
{
"number": "17",
"title": "17. Reconstruction of a society.",
"chapter": null,
"content": "(a) the manner in which the amounts payable by the society to its creditors should be paid and the amounts recoverable from its debtor members should be recovered.\n(b) the manner in which the share capital, if any, of such members should be reduced.\n(c) the manner in which the scheme of reconstruction should be implemented, and\n(d) the manner in which the bye-laws of the society will stand amended in order to give effect to the scheme of reconstruction.\nChapter III\nMembers and their Rights and Liabilities",
"footnote": "",
"is_definition": false,
"sort_order": 16
},
{
"number": "18",
"title": "18. Conditions to be complied with for admission for membership, etc.",
"chapter": null,
"content": "(a) he has applied in writing in the form laid down by the society or in the form specified by the Registrar, if any, for membership;\n(b) his application is approved by the committee of the society in pursuance of the powers conferred on it in that behalf and subject to such resolution as the general body of members may, in pursuance of the powers conferred on it in that behalf from time to time, pass, and in the case of nominal, associate or sympathiser member, by an officer of the society authorised in that behalf by the committee;\n(c) he has fulfilled all other conditions laid down in the Act, the rules and the bye-laws;\n(d) in case of a firm, company or body corporate, society registered under the Societies Registration Act, 1980 as extended to Arunachal Pradesh or a public trust registered under any law for the time being in force relating to registration of public trusts or a local authority, the application for membership is accompanied by a resolution authorising it to apply for such membership.",
"footnote": "",
"is_definition": false,
"sort_order": 17
},
{
"number": "19",
"title": "19. Procedure for admission of joint member and minors and persons of unsound mind inheriting the share or interest of deceased member.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 18
},
{
"number": "20",
"title": "20. Withdrawal of membership.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 19
},
{
"number": "21",
"title": "21. Voting rights of individual members in a federal society.",
"chapter": null,
"content": "(a) immediately after the 30th June of every year and as soon as possible before annual general meeting, individual members admitted to membership up to the 30th June of the preceding year (hereinafter referred to as \"the relevant date\"), shall elect delegates equal to one-fourth of the number of societies admitted to membership up to the relevant date or one delegate for every twenty-five individual members (fractions being neglected) whichever is less. The delegates so elected will continue in office till their successors are elected after 30th June next;\n(b) every society through its properly authorised representative and every delegate referred to in Clause (a) above shall have one vote in the general meeting;\n(c) the quorum for the meeting shall be one-fifth of the total number of delegates and representatives of the societies or 25 (twenty-five) whichever is less:\n(d) the election of delegates shall be held in accordance with the provisions of the bye-laws;\n(e) any vacancy of a delegate caused on account of cessation of membership shall be filled by the delegates by co-opting one of the individual members.",
"footnote": "",
"is_definition": false,
"sort_order": 20
},
{
"number": "22",
"title": "22. Valuation of shares.",
"chapter": null,
"content": "(a) in the case of a society with unlimited liability, it shall be the actual amount received by the society in respect of such share or interest;\n(b) in the case of a society with limited liability, it shall be the amount arrived at by a valuation based on the financial position of the society as shown in the last audited balance sheet preceding the cessation of membership:",
"footnote": "",
"is_definition": false,
"sort_order": 21
},
{
"number": "23",
"title": "23. Procedure for transfer of shares.",
"chapter": null,
"content": "(a) it is made in accordance with the provisions of the bye-laws;\n(b) a clear fifteen days' notice to writing is given to the society indicating therein the name of the proposed transferee, his consent, his application for membership, where necessary, and the value proposed to be paid by the transferee;\n(c) all liabilities of the transferor due to the society are discharged; and\n(d) the transfer is registered in the books of the society.",
"footnote": "",
"is_definition": false,
"sort_order": 22
},
{
"number": "24",
"title": "24. Nomination of persons.",
"chapter": null,
"content": "(b) After taking into consideration the claim of objections received in reply to the notice or otherwise, and after making such inquiries as the committee considers proper in the circumstances prevailing, the committee shall decide as to the person who in its opinion is the heir or the legal representative of the deceased member and proceed to take action under Section 30.",
"footnote": "",
"is_definition": false,
"sort_order": 23
},
{
"number": "25",
"title": "25. Registration of nomination.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 24
},
{
"number": "26",
"title": "26. Supply of copies of documents by societies and fees therefor.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 25
},
{
"number": "27",
"title": "27. Expulsion of members.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 26
},
{
"number": "28",
"title": "28. Procedure for expulsion of members.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 27
},
{
"number": "29",
"title": "29. Inspection of documents in the Registrar's office by members of societies and the scale of fees for supply of copies of documents.",
"chapter": null,
"content": "Documents\nFees\n(i)\nApplication for registration of a society\n– 0.50 paise each\n(ii)\nCertificate of registration\n– 0.50 paise each\n(iii)\nBye-laws of societies\n– 0.50 paise per 200 words or less\n(iv)\nAmendment of bye-laws of a society\n– 0.50 paise per 200 words or less\n(v)\nOrder of cancellation of the registration of society\n– 0.50 paise per 200 words or less\n(vi)\nAudit memorandum of a society\n– 0.50 paise per 200 words or less\n(vii)\nAnnual balance sheet\n– 0.50 paise per 200 words or less\n(viii)\nOrder under Section 90\n– 0.50 paise per 200 words or less\n(ix)\nOrder referring a dispute\n– 0.50 paise per 200 words or less\n(x)\nOrder of supersession of a committee or removal of any member\n\t\t\t\tthereof\n– 0.50 paise per 200 words or less\n(xi)\nAny other order against which an appeal is provided\n– 0.50 paise per 200 words or less\nChapter IV\nIncorporation, Duties and Privileges of Societies",
"footnote": "",
"is_definition": false,
"sort_order": 28
},
{
"number": "30",
"title": "30. Procedure for change of address of societies.",
"chapter": null,
"content": "(i) it is indicated in the bye-laws by amending them and the amendment so made is registered under the Act, and\n(ii) the change is registered in the manner laid down in sub-rule (2) of this rule.",
"footnote": "",
"is_definition": false,
"sort_order": 29
},
{
"number": "31",
"title": "31. Register of members.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 30
},
{
"number": "32",
"title": "32. List of members.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 31
},
{
"number": "33",
"title": "33. Certified copies of entries in books of societies.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 32
},
{
"number": "34",
"title": "34. Conditions for borrowing by societies with limited liability.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 33
},
{
"number": "35",
"title": "35. Conditions of borrowing for Co-operative Banks.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 34
},
{
"number": "36",
"title": "36. Loans and deposits from non-members in unlimited liability societies.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 35
},
{
"number": "37",
"title": "37. Raising of funds by societies.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 36
},
{
"number": "38",
"title": "38. Additional conditions for raising funds by societies.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 37
},
{
"number": "39",
"title": "39. Maintenance of liquid resources and distribution.",
"chapter": null,
"content": "(a) maintain such liquid resources and in such form as may be specified from time to time by the Registrar, and\n(b) utilise only such portion of its working capital in lending business and distribute its assets in accordance with such standards as may be specified from time to time by the Registrar.",
"footnote": "",
"is_definition": false,
"sort_order": 38
},
{
"number": "40",
"title": "40. Regulation of loans to be granted by societies.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 39
},
{
"number": "41",
"title": "41. Conditions to be complied with by members applying for loans.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 40
},
{
"number": "42",
"title": "42. Credit limits by non-credit societies.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 41
},
{
"number": "43",
"title": "43. Restrictions on borrowing from more than one credit society.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 42
},
{
"number": "44",
"title": "44. Manner of recalling of loan.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 43
},
{
"number": "45",
"title": "45. Restriction on transactions with non-members.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 44
},
{
"number": "46",
"title": "46. Form of declarations to be made by members borrowing loans from certain societies and conditions on which any charge in favour of societies shall be satisfied.",
"chapter": null,
"content": "Chapter V\nProperty and Funds of Societies",
"footnote": "",
"is_definition": false,
"sort_order": 45
},
{
"number": "47",
"title": "47. Writing-off of bad debts and losses.",
"chapter": null,
"content": "(i) no bad debts or losses be written-off without the sanction of the general body;\n(ii) before any such bad debts or losses are so written-off, the society, if it is affiliated and indebted to a Central Bank shall first obtain the approval of that bank in writing and also the approval of the Registrar.",
"footnote": "",
"is_definition": false,
"sort_order": 46
},
{
"number": "48",
"title": "48. Appropriation of profits.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 47
},
{
"number": "49",
"title": "49. Amount to be deducted by a society from its profits before arriving at its net profits.",
"chapter": null,
"content": "(i) contribution, if any, to be made to any sinking fund or guarantee fund constituted under the provisions of the Act, these rules or bye-laws of the society for ensuring due fulfilment of guarantee given by Government to respect of loans raised by the society;\n(ii) provision considered necessary for depreciation in the value of any security, bonds or shares held by the society as part of its investments;\n(iii) any provision required to be made for the redemption of share capital contributed by Government or by a federal society.",
"footnote": "",
"is_definition": false,
"sort_order": 48
},
{
"number": "50",
"title": "50. Bonus and Dividend Equalisation Fund.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 49
},
{
"number": "51",
"title": "51. Rate of contribution to educational fund of the territory level federal society.",
"chapter": null,
"content": "(a)\nif the rate of dividend for any year is 4 per cent.\n1 per cent of the net profits of the year.\n(b)\nif the rate of dividend for any year is more than 4 per cent\n\t\t\t\tbut not more than 5 per cent\n1 ¼ per cent of the net profits of the year.\n(c)\nif the rate of dividend for any year is more than 5 per cent\n\t\t\t\tbut not more than 6 per cent\n1 ½ per cent of the net profits of the year.\n(d)\nif the rate of dividend is more than 6 per cent but not more\n\t\t\t\tthan 7 per cent\n1 ¾ per cent of the net profits of the year.\n(e)\nIf the rate of dividend is more than 7 per cent but not more\n\t\t\t\tthan 8 per cent\n2 per cent of the net profits of the year.\n(f)\nif the rate of dividend is more than 8 per cent\n2 ¼ per cent of the net profits of the year:",
"footnote": "",
"is_definition": false,
"sort_order": 50
},
{
"number": "52",
"title": "52. Utilisation and investment of reserve fund.",
"chapter": null,
"content": "(i) in the case of primary societies, in Central Financing Agencies;\n(ii) in the case of Central Co-operative Banks and Urban Banks, in the State Co-operative Bank;\n(iii) in debentures issued by Apex Bank or in Government loans; or\n(iv) in any immovable property specified by the Registrar by a general or special order;",
"footnote": "",
"is_definition": false,
"sort_order": 51
},
{
"number": "53",
"title": "53. Investment of other funds.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 52
},
{
"number": "54",
"title": "54. Maintenance and administration of provident fund.",
"chapter": null,
"content": "(i) amount (not exceeding ten per cent of the employees' salary) of contribution to be deducted from the employees' salary;\n(ii) the rate of contribution (not exceeding the annual contribution made by the employee)- to be made by the society;\n(iii) advances which may be made against the security of the provident fund;\n(iv) refund of employees' contribution and contributions made by the society; and\n(v) mode of investment of the provident fund and payment of interest thereon.\nChapter VI\nManagement of Societies",
"footnote": "",
"is_definition": false,
"sort_order": 53
},
{
"number": "55",
"title": "55. Prohibition against being interested in contracts etc.",
"chapter": null,
"content": "(a) in any contract made with or by the society; or\n(b) in any property sold or purchased by the society ; or\n(c) in any other transaction of the society, except as investment made or as loan as taken from the society or the provision of residential accommodation of the society to any paid employee of the society.",
"footnote": "",
"is_definition": false,
"sort_order": 54
},
{
"number": "56",
"title": "56. Disqualification for membership of committee.",
"chapter": null,
"content": "(a) he is in default to any society in respect of any dues from him, either as a borrower or as a surety for such period as is specified in this behalf in the bye-laws of the concerned society or for a period exceeding three months, whichever is less; or\n(b) he is, in the opinion of the Registrar, persistently and deliberately committing breach of the co-operative discipline with reference to linking up of credit with co-operative marketing or co-operative processing; or\n(c) he has been responsible under Section 80 or 90 or has been held responsible for payment of costs of inquiry under Section 87; or\n(d) he does not, when representing individual member in Co-operative Bank or a Central Bank or any other society or class of societies, hold such share as may be laid down in the bye-laws of such bank or such society or such class of societies, as the case may be.\n(ii) Where any person not eligible to be a member of the committee without the general or special sanction of the Registrar is elected to be member of such committee without the sanction of the Registrar, he shall cease to be member of the committee on receipt by the committee of a written requisition in that behalf from the Registrar.",
"footnote": "",
"is_definition": false,
"sort_order": 55
},
{
"number": "57",
"title": "57. First general meeting.",
"chapter": null,
"content": "(i) Election of a president for the meeting.\n(ii) Admission of new members.\n(iii) Receiving a statement of accounts and reporting all transactions entered into by the promoter up to 14 days before the meeting.\n(iv) Constitution of a provisional committee until regular elections are held under the bye-laws. The provisional committee shall have the same powers and functions as the committee elected in accordance with the bye-laws.\n(v) Fixing the limit up to which the funds may be borrowed.\n(vi) Any other matter which is specifically mentioned in the bye-laws.",
"footnote": "",
"is_definition": false,
"sort_order": 56
},
{
"number": "58",
"title": "58. General meeting.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 57
},
{
"number": "59",
"title": "59. Annual statement of accounts including balance sheet etc.",
"chapter": null,
"content": "(i) receipts and disbursements during the previous co-operative years,\n(ii) the profit and loss account for the year, and\n(iii) balance sheet as at the close of the year.",
"footnote": "",
"is_definition": false,
"sort_order": 58
},
{
"number": "60",
"title": "60. Form for the balance sheet and the profit and loss account.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 59
},
{
"number": "61",
"title": "61. Power to call annual and special general meeting.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 60
},
{
"number": "62",
"title": "62. Procedure for appointment, suspension and removal of members of the committee and other officers etc.",
"chapter": null,
"content": "(a) remove the committee of a society and appoint a new committee in its place consisting of three or more members of the society to manage the affairs of the society; or\n(b) remove the committee and appoint one or more administrators, who need not be members of the society, to manage the affairs of the society; or\n(c) remove any member of the committee of a society and appoint in his place such other member as he may deem fit.",
"footnote": "",
"is_definition": false,
"sort_order": 61
},
{
"number": "63",
"title": "63. Accounts and books to be kept.",
"chapter": null,
"content": "(1) a Register of Members including persons nominated under Section 39 in Form 'I'.\n(2) a Register of Shares;\n(3) a Register of Debentures and Bonds (where capital is raised by debentures and bonds);\n(4) Minute Book recording proceedings of general meetings;\n(5) Minute Book recording proceedings of committee meetings;\n(6) Cash Book;\n(7) General Ledger and Personal Ledger;\n(8) Stock Register;\n(9) Property Register;\n(10) Register of audit objections and their rectifications;\n(11) such other accounts and books, as from time to time, be specified by Governments by special or general order for any society or class of societies.",
"footnote": "",
"is_definition": false,
"sort_order": 62
},
{
"number": "64",
"title": "64. Periodical financial statements to be furnished.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 63
},
{
"number": "65",
"title": "65. Registrar's powers to enforce performance of obligations.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 64
},
{
"number": "66",
"title": "66. Procedure to be adopted for taking possession of books, documents, securities, cash and other profits of societies.",
"chapter": null,
"content": "Chapter VII\nAudit, Inquiry, Inspection and Supervision",
"footnote": "",
"is_definition": false,
"sort_order": 65
},
{
"number": "67",
"title": "67. Procedure for appointment of auditors and for conducting audit.",
"chapter": null,
"content": "(a) a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949; or\n(b) a person who holds a diploma in Co-operative Accounts or a diploma in Co-operation and Accountancy; or\n(c) a person who has served as an auditor in the Department of Co-operation, Government of Arunachal Pradesh or elsewhere in India, and whose name has been included by the Registrar in the panel of certified auditors maintained and published by him in the official Gazette at least once in every three years.\n(i) in the case of the balance sheet of the state of society's affairs as at the end of the financial year or any other subsequent date up to which the accounts are made up and examined by him; and\n(ii) in the case of the profit and loss account, of the profit or loss for the financial year, or the period covered by the audit, as the case may be.\n(i) whether the auditor had obtained all the information and explanations which to the best of his knowledge and belief were necessary for the purpose of his audit;\n(ii) whether in his opinion, proper books of accounts as required by the Act, these rules and the bye-laws of the society have been kept by the society so far as it appears from the examination of these books; and\n(iii) whether the balance sheet and profit and loss accounts examined by him or in agreement with the books of accounts and returns of the society.\n(i) all transactions which appear to be contrary to the provisions of the Act, the rules or the bye-laws of the society;\n(ii) all sums which ought to have been but have not been brought into account by the society;\n(iii) any material impropriety or irregularity in the expenditure or in the realisation of moneys due to the society;\n(iv) any money or property belonging to the society which appears to the auditor to be bad or doubtful debt; and\n(v) any other matters specified by the Registrar in this behalf.",
"footnote": "",
"is_definition": false,
"sort_order": 66
},
{
"number": "68",
"title": "68. Requisition of the federal society for inquiry.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 67
},
{
"number": "69",
"title": "69. Procedure and principles for the conduct of inquiry and inspection.",
"chapter": null,
"content": "(a) the name of the person authorised to conduct the inquiry or inspection;\n(b) the name of the society whose affairs are to be inquired into or whose books are to be inspected;\n(c) the specific point or points on which the inquiry or inspection is to be made, the period within which the inquiry or inspection is to be completed and report submitted to the Registrar.\n(d) cost of inquiry; and\n(e) any other matter relating to the inquiry or inspection.",
"footnote": "",
"is_definition": false,
"sort_order": 68
},
{
"number": "90",
"title": "70. Procedure for assessing damages against delinquent promoters, etc. under Section 90.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 69
},
{
"number": "71",
"title": "71. Form of Rectification Report.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 70
},
{
"number": "72",
"title": "72. Levy of audit charges and supervision charges.",
"chapter": null,
"content": "Chapter VIII\nDispute and Arbitration",
"footnote": "",
"is_definition": false,
"sort_order": 71
},
{
"number": "73",
"title": "73. Reference of disputes.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 72
},
{
"number": "74",
"title": "74. Appointment of Registrar's nominee or board of nominees.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 73
},
{
"number": "75",
"title": "75. Procedure for hearing and decision of disputes.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 74
},
{
"number": "76",
"title": "76. Summonses, notices and fixing of dates, place etc., in connection with the disputes.",
"chapter": null,
"content": "(i) the attendance of the parties to the dispute and of witnesses, if any; and\n(ii) the production of all books and documents relating to the matter in dispute.\n(i) issued by the Registrar or the person authorised by him when acting under Sections 84, 86 and 90;\n(ii) issued by an auditor, when acting under Section 82; or\n(iii) issued by a Liquidator, when acting under Section 109.",
"footnote": "",
"is_definition": false,
"sort_order": 75
},
{
"number": "77",
"title": "77. Investigation of claims and objections against any attachment.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 76
},
{
"number": "99",
"title": "78. Procedure for the custody of property attached under Section 99.",
"chapter": null,
"content": "(b) The order shall be proclaimed at some place on, or adjacent to such property by beat of drum or other customary mode, and a copy of the order shall be fixed on a conspicuous part of the property and upon a conspicuous part of the village Community hall; and where the property is land paying revenue to the Government, also in the office, of the DC/ADC/EAC/CO or any revenue officer within whose jurisdiction the property is situated.",
"footnote": "",
"is_definition": false,
"sort_order": 77
},
{
"number": "79",
"title": "79. Procedure for attachment and sale of property for realisation of any security given by persons in course of execution proceedings.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 78
},
{
"number": "80",
"title": "80. Issue of proclamation prohibiting, private transfers of property.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 79
},
{
"number": "81",
"title": "81. Procedure for execution of award.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 80
},
{
"number": "82",
"title": "82. Execution of awards or orders in special cases.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 81
},
{
"number": "83",
"title": "83. Transfer of property which cannot be sold.",
"chapter": null,
"content": "(i) In the case of movable property-\n(a) where the property is in possession of the defaulter himself or has been taken possession of on behalf of the Court or the District/Sub-divisional/Circle Officer holding Magisterial powers or the Registrar, it shall be delivered to the society;\n(b) where the property is in the possession of some person on behalf of a defaulter, the delivery thereof shall be made by giving notice to the person in possession directing him to give actual peaceful possession to the society, and prohibiting him from delivering possession of the property to any other person;\n(c) the property shall be delivered to a person authorised by the society to take possession on behalf of the society.\n(ii) In the case of immovable property-\n(a) where the property is growing or standing crop, it may be delivered to the society before it is cut and gathered and the society shall be entitled to enter on the land, and to do all that is necessary for the purpose of tending, cutting and gathering it;\n(b) where the property is in the possession of the defaulter or of some person on his behalf or some person claiming under a title created by the default subsequent to the issue of a certificate, under Section 102 the Court or the District/Sub-divisional/Circle Officer holding Magisterial powers or the Registrar, as the case may be, shall order delivery to be made by putting the society or any person whom the society may appoint to receive delivery on its behalf in actual possession of the property, and if need, be by removing any person who illegally refuses to vacate the same;\n(c) where the property is in the possession of a tenant or other person entitled to hold the same by a title acquired before the date of issue of a certificate under Section 102, the Court or the District/Sub-divisional/Circle Officer holding Magisterial powers or the Registrar, as the case may be, shall order delivery to be made by affixing a copy of the certificate of transfer of the property to the society in some conspicuous place on the property and proclaiming to such person by beat of drum or other customary mode at some convenient place, that the interest of the defaulter has been transferred to the society.",
"footnote": "",
"is_definition": false,
"sort_order": 82
},
{
"number": "84",
"title": "84. Payment of expenses of decisions of disputes.",
"chapter": null,
"content": "Chapter IX\nLiquidation",
"footnote": "",
"is_definition": false,
"sort_order": 83
},
{
"number": "106",
"title": "85. Mode of communication of an interim order under Section 106.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 84
},
{
"number": "86",
"title": "86. Cost of hearing appeal.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 85
},
{
"number": "87",
"title": "87. Appointment of Liquidator and the procedure to be followed and powers to be exercised by him.",
"chapter": null,
"content": "(1) The appointment of the Liquidator shall be notified by the Registrar in the official Gazette.\n(2) As soon as may be after the interim order is issued under Section 106, the Liquidator shall take over the custody and control of all the property, effects and actionable claims and books, records and other documents pertaining to the business of the society and continue to hold custody and control thereof until the interim order is vacated.\n(3) Where the interim order is vacated, the Liquidator shall take action in accordance with the provisions of sub-section (6) of Section 107.\n(4) Where the Liquidator receives the Registrar's final order confirming the interim order, the Liquidator shall publish, by such means as he may think proper, a notice requiring all claims against the society to be notified to him within two months of the publication of the notice and shall thereafter proceed to take such further action as he is empowered to take under the Act.\n(5) The Liquidator shall, after setting the assets and liabilities of the society as they stood on the date on which the order for winding up is made, proceed to determine the contribution to be made or remaining to be made to the assets of the society by persons and estates referred to in Clause (b) of Section 109 and by order call upon each of them to pay the amount specified in the order as contribution and as costs of the liquidation determined under Clause (h) of Section 109. Every such order shall be submitted for approval to the Registrar, who may modify it or refer it back to the liquidator for further inquiry or other action or may forward it for execution under Section 102.\n(6) If the sum assessed against any member is not recovered, the Liquidator may issue subsidiary order or orders against any other member or members to the extent of the liability of each for the debts of the society until the whole amount due from members is recovered. The provisions of sub-rule (5) of this rule shall mutatis mutandis apply to such orders.\n(7) The Liquidator shall submit a quarterly progress report and such other returns and statements to the Registrar in such forms as the Registrar may require, showing the progress made in the liquidation of the society.\n(8) The Liquidator may empower any person, by general or special order in writing to make collections and to grant valid receipts on his behalf.\n(9) Unless otherwise permitted by the Registrar, all funds in charge of the Liquidator shall be deposited in the Apex State Co-operative Book, or a Central Co-operative Bank or in the State Bank of India and shall stand in the name of the Liquidator.\n(10) The Registrar shall fix the amount of remuneration, if any, to be paid to the Liquidator. The remuneration shall be included in the cost of liquidation which shall be payable out of the assets of the society in priority to other claims.\n(11) He Liquidator shall have power to call meetings to call meeting of members of the society in liquidation.\n(12) The Liquidator may submit an application to the Registrar, for the reconstruction of the society under Section 19, if he is of opinion that such reconstruction has a reasonable charge of success.\n(13) The Liquidator may, at any time, be removed by the Registrar, and he shall on such removal be bound to hand over all the property and documents relating to the society in liquidation to such person or persons as the Registrar may direct.\n(14) (i) The Liquidator shall not exercise the powers under Clauses (c), (d), (f), (g), (h) and (k) of Section 109 without the prior approval of the Registrar.\n(ii) An appeal against the order of the Liquidator under Clauses (a), (b), (i), (j), (l), (m) and (n) of Section 109 shall lie to the Registrar.\n(15) The Liquidator shall keep such books and accounts as may from time to time be required by the Registrar.\n(16) At the conclusion of the liquidation proceedings, a general meeting of the members of the society shall be called. At such meeting the Liquidator shall summaries his proceedings, point out causes of the failure of the society and report what sum, if any, remains in his possession after meeting all the liabilities of the society as determined under the rules and suggest how the surplus, if any, should be utilised.",
"footnote": "",
"is_definition": false,
"sort_order": 86
},
{
"number": "88",
"title": "88. Disposal of surplus assets.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 87
},
{
"number": "89",
"title": "89. Interest on amounts due from a society under liquidation.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 88
},
{
"number": "90",
"title": "90. Disposal of records of society whose registration is cancelled.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 89
},
{
"number": "91",
"title": "91. Constitution of authority by Government to hear appeals which lie to the Government.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 90
},
{
"number": "120",
"title": "92. Procedure for presentation and disposal of appeals by Government and Registrar under Section 120.",
"chapter": null,
"content": "(i) be either type-written or hand-written in ink legibly;\n(ii) specify the name and address of the appellant and also the name and address of the opponent, as the case may be;\n(iii) state by whom the order against which the appeal is preferred was made;\n(iv) clearly state the ground on which the appeal is made;\n(v) state precisely the relief which the appellant claims; and\n(vi) give the date of the order appealed against.\n(i) that the person presenting it has the authority to do so;\n(ii) that it is made within the prescribed time limit; and\n(iii) that it conforms to all the provisions of the Act and these rules.\nChapter X\nMiscellaneous",
"footnote": "",
"is_definition": false,
"sort_order": 91
},
{
"number": "93",
"title": "93. Execution of decrees.",
"chapter": null,
"content": "(i) movable property of the defaulter shall be first proceeded against, but this shall not preclude the immovable property being proceeded against simultaneously in case of necessity.\n(ii) if there is no movable property, or if the sale proceeds of the movable property or properties attached and sold are insufficient to meet in full the demand of the applicant, the immovable property mortgaged to the applicant, or other immovable property belonging to the defaulter may be proceeded against.\n(a) The Sale Officer shall, after giving prior notice to the applicant, proceed to the village where the defaulter resides or the property to be distrained is situated and serve a demand notice upon the defaulter is he is present. If the amount due together with the expenses is paid not at once the Sale Officer shall make the distress and shall immediately deliver to the defaulter a list of inventory of the property distrained and an intimation of place and day and hour at which the distrained property will be brought to sale if the amounts due are not previously discharged. If the defaulter is absent, the Sale Officer shall serve the demand notice on some adult male member of his family, or on his authorised agent, or when such service cannot be effected, shall affix a copy of the demand notice on some conspicuous part of his residence. He shall then proceed to make the distress and shall fix the list of the property attached on the usual place of residence of the defaulter endorsing thereon the place where the property may be lodged or kept and an intimation of the place, day and hour of sale.\n(b) After the distress is made, the Sale Officer may arrange for the custody of the property, attached with the applicant or otherwise. If the Sale Officer requires the applicant to undertake the custody of the property, he shall be bound to do so and any loss incurred owing to his negligence shall be made good by the applicant. If the attached property is live stock, applicant shall be responsible for providing the necessary food therefor. The Sale Officer may, at the instance of the defaulter or any person claiming an interest in such property leave it in the village or place where it was attached, in charge of such defaulter, or such person, if he enters into a bond in the form specified by the Registrar with one or more sufficient sureties for the production of the property when called for.\n(c) The distress shall be made after sunrise and before sunset and not at any other time.\n(d) The distress shall not be excessive, that is to say, the property distrained shall, as nearly as possible, be proportionate to the sum due by the defaulter together with interest and all expenses incidental to the distraint, detention and sale.\n(e) If crops or ungathered products of the land belonging to a defaulter are attached, the State Officer may cause them to be sold when fir for reaping or gathering, or at his option may cause them to be reaped or gathered in due season and stored in proper place until sold. In the later case the expense of reaping or gathering and storing such crops or products shall be defrayed by the owner upon his'.redeeming the property or from the proceeds of the sale in the event of its being sold.\n(f) The Sale Officer shall not work the bullocks or cattle, or make use of the goods or effects distrained, and he shall provide the necessary food for the cattle or livestock the expense attending which shall be defrayed by the owner upon his redeeming the property or from the proceeds of the sale in the event of its being sold.\n(g) It shall be lawful for the Sale Officer to force open any stable, cow house, granary, godown out-hose or other building and he may also enter dwelling house, the outer door of which may be open and may break open the door of any room in such dwelling house for the purpose of attaching property belonging to a defaulter and lodged therein; provided always that it shall not be lawful for the Sale Officer to break open or enter apartment in such dwelling house appropriated for the Zenana or residence of women except as hereinafter provided.\n(h) Where the Sale Officer may have reason to belief that the property of a defaulter is lodged within a dwelling house the outer door of which may be shut or within any apartments appropriated to women which by custom or usage are considered private, the Sale Officer shall report the fact to the Officer-in-charge of the nearest police station. On such report the Officer-in-charge of the said station shall send a Police Officer to the spot in the presence of whom the Sale Officer may force open the outer door of such dwelling house or break open the door of any room within the house except the room appropriated by women. The Sale Officer may also, in the presence of a Police Officer after due notice given for the removal of women within a Zenana and, after furnishing means for their removal in a suitable manner if they be women of rank, who according to the custom or usage cannot appear in public, enter the apartments for the purpose of distraining the defaulter's property, if any, deposited therein but such property, if found, shall be immediately removed from such apartments after which they shall be left free to the former occupants.\n(i) The Sale Officer shall on the day previous to, and on the day of sale, cause proclamation of time and place of the intended sale to be made by beat of drum in the village in which the defaulter resides and in such other place or places as the Sale Officer may consider necessary to give the publicity to the sale. No sale shall take place until after the expiration of the period of fifteen days from the date on which the sale notice has been served or affixed in the manner laid down in Clause (a) of this sub-rule:\n(j) At the appointed time, the property shall be put in one or more lots, as the Sale Officer may consider advisable, and shall be disposed of to the highest bidder:\n(k) The property sold shall be paid for in cash at the time of sale or as soon thereafter as the Sale Officer shall appoint, and the purchaser shall not be permitted to carry away any part of the property until he pays for it in full. Where the. purchaser fails in payment of the purchase money, the property shall be resold.\n(l) Where the proceeds from the sale of the property exceeds the amount due from the debtor, the excess amount after deducting the interest and the expenses or process and other charges, shall be paid to the defaulter..\n(m) Where, prior to the day fixed for sale, the defaulter or any person acting on his behalf or any person claiming an interest in the property attached, pays the full amount due including interest, batta and other costs incurred in attaching the property', the Sale Officer, shall cancel the order of attachment and release the property forthwith.\n(n) The movable properties exempted from attachment by the proviso to Section 60 of the Code of Civil Procedure, 1908 as amended by the Code of Civil Procedure (Amendment) Act, No. 104 of 1976 shall not be liable to attachment or sale under the rules.\n(ii) Where the property to be attached is a negotiable or instrument not deposited in Court, nor in the custody of a Public Officer, the attachment shall be made by actual seizure and the instrument shall be brought to the office of the Recovery Officer ordering the attachment and be held subject to his further orders.\n(iii) Where the property to be attached is in the custody of any Court or Public Officer, the attachment may be made by a notice to such Court or officer requesting that such property and any interest or dividend becoming payable thereon may be held subject to the further demands of the Recovery Officer issuing the notice:\n(ii) Where the Registrar makes as order under Clause (i), he shall on the application of the applicant who has attached the decree, proceed to execute the attached decree and apply the net proceeds in satisfaction of the decree sought to be executed.\n(iii) The holder of a decree sought to be executed by the attachment of another decree of the nature specified in Clause (i) shall be deemed to be the representative of the holder of the attached decree and to be entitled to execute such attached decree in any manner for the holder thereof.\n(iv) Where the property to be attached in execution of a decree is a decree other than a decree of the nature referred to in Clause (i), the attachment shall be made by the issue of a notice by the Recovery Officer to the holder of such decree, prohibiting him from transferring or charging the same in any way.\n(v) The holder of a decree attached under this sub-rule shall give the Recovery Officer executing the decree such information and aid as may reasonable be required.\n(vi) On the application of the holder of a decree sought to be executed by the attachment of another decree, the Recovery Officer making an order of attachment under this sub-rule shall give notice of such order to the judgement-debtor bound by the decree attached; and no payment or adjustment of the attached decree made by the judgement-debtor in contravention of such order after receipt of the notice thereof, either through the Recovery Officer or otherwise, shall be recognised so long as the attachment remains in force.\n(a) a debt due to the defaulter in question,\n(b) a share in the capital of a corporation or a deposit invested therein, or\n(c) other movable property not in the possession of the defaulter, except property deposited in, or in the custody of, any civil Court.\n(i) in the case of a debt, the creditor from recovering the debt and the debtor from making payment thereof;\n(ii) in the case of a share or deposit, the person in whose name the share or the deposit may be standing from transferring the share or deposit, may be receiving any dividend or interest thereon; and\n(iii) in the case of any other movable property, the person in possession of it, from giving it over to the defaulter.\n(a) The application presented under sub-rule (2) of this rule, shall contain a description of the immovable property to be proceeded against, sufficient for its identification and in case such property can be identified by boundaries or numbers in a record of settlement or survey the specification of such boundaries or numbers and the specification of the defaulter's share or interest in such property to the best of the belief of the applicant and so far as he has been able to ascertain it.\n(b) The demand notice issued by the Recovery Officer, under sub-rule (3) of this rule shall contain the name of defaulter, the amount due, including the expenses, if any, and the batta to be paid to the person who shall serve the demand notice, the time allowed for payment and in case of non-payment, the particulars of the properties to be attached and sold or to be sold without attachment, as the case may be. After receiving the demand notice, the Sale Officer shall serve or cause to be served a copy of the demand notice upon defaulter or upon some adult member of his family at his usual place of residence, or upon his authorised agent or if such personal service is not possible, shall affix a copy thereof on some conspicuous part of the immovable property about to be attached and sold or sold without attachment, as the case may be:\n(c) If the defaulter fails to pay the amount specified in the demand notice within the time allowed, the Sale Officer shall proceed to attach and sell, or sell without attachment, as the case may be, the immovable property noted in the application for execution in the following manner.\n(d) Where attachment is required before sale, the Sale Officer shall, if possible, cause a notice of attachment to be served on the defaulter personally. Where personal service is not possible, the notice shall be affixed in some conspicuous part of the defaulter's last known residence, if any. The fact of attachment shall also be proclaimed by beat of drum or other customary mode at some place on, or adjacent to, such property and at such other place or places as the Recovery Officer may consider necessary to give due publicity to the sale. The attachment notice shall set forth that, unless the amount due with interest and expenses by paid within the date therein mentioned, the property will be brought to sale. A copy shall be sent to the applicant. Where the Sale Officer so directs, the attachment shall also be notified by public proclamation in the official Gazette.\n(e) Proclamation of sale shall be published by affixing a notice in the office of the Recovery Officer and in any Public Officer nearest to the residence of the person concerned at least thirty days before the date fixed for sale and also by beat of drum in the village (on two consecutive days previous to the date of sale and on the day of sale prior to the commencement of the sale). Such proclamation shall, where attachment is required before sale, be made after the attachment has been effected. Notice shall also be given to the applicant and the defaulter. The proclamation on shall state the time and place of sale and specify as fairly and accurately as possible-\n(i) the property to be sold;\n(ii) any encumbrance to which the property is liable;\n(iii) the amount, for the recovery of which sale is ordered;\n(iv) any other matter which the Sale Officer considers material for a purchaser to know in order to judge the nature and value of the property.\n(f) Where any immovable property is sold under these rules, the sale shall be subject to the prior encumbrance, on the property, if any The applicant shall, when the amount for the realisation of which the sale is held exceeds Rs. 100 furnish to the Sale Officer within such time as may be fixed by him or by the Recovery Officer an encumbrance certificate from the registration department for the period of not less than twelve years prior to the date of attachment of the property sought to be sold, or in cases falling under the proviso to sub-rule (10), prior to the date of the application for execution. The time for production of the encumbrance certificate may be extended at the discretion of the Sale Officer or the Recovery Officer, as the case may be. The sale shall be by public auction to the highest bidder:\n(g) A sum of money equal to 15 per cent of the price of the immovable property shall be deposited by the purchaser in the hands of the Sale Officer at the time of the purchase, and in default of such deposit, the property shall forthwith be resold:\n(h) The remainder of the purchase money and the amount required for the general stamp for the sale certificate shall be paid within fifteen days from the date of sale:\n(i) In default of payment within the period mentioned in the last preceding clause of this sub-rule, the deposit may, if the Recovery Officer thinks fit, after defraying the expenses of the sale, be forfeited to the Government and the defaulting purchaser shall forfeit all claims to the property or to any part of the sum for which it may subsequently be sold.\n(j) Every resale of immovable property in default of payment of the amounts mentioned in Clause (h) of this sub-rule within the period allowed for such payment, shall be made, after the issue of a fresh proclamation in the manner and for the period hereinbefore prescribed for the sale.\n(k) Where an applicant purchases the property, the purchase money and the amount due on the decree shall be set-off against one another, and the Sale Officer shall enter up satisfaction of the decree in whole or in part accordingly.\n(a) for payment to the purchaser a sum equal to 5 per cent of purchase money, and\n(b) for payment to the applicant, the amount of arrears specified in the proclamation of sale as that for the recovery of which the sale was ordered together with interest thereon and the expenses of attachment, if any, and sale and other costs due in respect of such amount, less amount which may since the date of such proclamation have been received by the applicant.\n(ii) If such deposit and application are made within thirty days from the date of sale, the Recovery Officer shall pass an order setting aside the sale and shall repay to the purchaser, the purchase money so far as it has been deposited, together with the 5 per cent deposit by the applicant:\n(iii) If a person applies under sub-rule (14) of this rule to set aside the sale of immovable property, he shall not be entitled to make an application under this sub-rule.\n(ii) If the application is allowed, the Recovery Officer shall set aside the sale and may direct a fresh one.\n(iii) On the expiration of thirty days from the date of sale, if no application to have the sale set aside is made or if such application has been made and rejected, the Recovery Officer shall make an order confirming the sale:\n(iv) Whenever the sale of any immovable property is not so confirmed or is set aside, the deposit or the purchase money as the case may be, shall be returned to the purchaser.\n(v) After the confirmation of any such sale, the Recovery Officer shall grant a certificate of sale bearing his seal and signature to the purchaser, and such certificate shall state the property sold and the name of the purchaser.\n(b) Where the property to which the claim or objection relates has been authorised for sale, the Sale Officer may postpone the sale pending the investigation of the claim or objection.\n(c) Where a claim or an objection is preferred to the party against whom an order is made may institute a suit to establish the right which he claims to the property is dispute/but subject to the result of such suit, if any, the order shall be final.\n(ii) Where the property may, on the second, sell for a high price than at the first sale, the defaulting purchaser at the first sale, shall have no claim to the difference or increase.",
"footnote": "",
"is_definition": false,
"sort_order": 92
},
{
"number": "94",
"title": "94. Contribution fees and charges to be credited to Government.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 93
},
{
"number": "95",
"title": "95. Communication of decision, award etc.",
"chapter": null,
"content": "Form 'A'\nForm 'A'\n[ See Rule 4 (1)]\nApplication for registration of society\nApplication for registration of society\n(1) Name of the proposed society\n(2) Address to be registered\n(3) Whether liability is limited or unlimited\n(4) Are of operation\n(5) Objects of the society\n(6) The amount of preliminary expenditure incurred by the promoters till the date of application, and estimate of expenditure likely to be incurred by them thereafter with a view to getting the society registered.\n(7) Language in which the books and account of the society will be kept.\nSI. No.\nFull Name\nWhether individual or corporate body\nAge\nNationality\nProfession\nPlace of residence village and circle\nAmount subscribed to share capital\nWhether any other signatory of the application is\n\t\t\t\ta member of his family\nIn the case of representative of society whether\n\t\t\t\the is a member of the committee of that society\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10",
"footnote": "",
"is_definition": false,
"sort_order": 94
},
{
"number": "1",
"title": "1. Chief promoter",
"chapter": null,
"content": "2.\n3.\n4.\n5.\n6.",
"footnote": "",
"is_definition": false,
"sort_order": 95
},
{
"number": "1",
"title": "1. Chief promoter",
"chapter": null,
"content": "2.\n3.\n4.\n5.\n6.\n7.\n8.\n9.\n10.\n(1) Bank balance certificate.\n(2) List of persons who have contributed to the share capital together with the amount contributed, by each of them and entrance fee to be paid by them.\n(3) The scheme showing the details as to how the working of the society will be economically sound, and where the scheme envisages the holding of immovable property by the society, giving description of immovable property proposed to be purchased, acquired or transferred to the society.\n(4) A copy of the resolution authorising a member of the committee of the registered society to sigh the application on behalf of the society.\n(5) A copy of the documents authorising any person to sign the application on its behalf issued by a firm, company or other corporate body, a society registered under the Societies Registration Act, 1860 as extended to Arunachal Pradesh or a public trust registered under any law for the time being in force relating to registration of public trust.\n(Chief Promoter)\n(Signature of the officer receiving this application)\nAcknowledgement\nAcknowledgement\nForm 'B'\nForm 'B'\n[ See Rule 5(1)]\nRegister of application for registration received in the office of the Registrar\nRegister of application for registration received in the office of the Registrar\nSI. No.\nName of the proposed society\nPlace village, circle and District\nDate of receipt\nDate of acknowledgement\nHow received (by post hand delivery)\nNo. and date on which additional information is\n\t\t\t\tcalled\nPrescribed date by which information is called\n1\n2\n3\n4\n5\n6\n7\n8\nDate on which information received\nNo. and date of the report if any, sent to\n\t\t\t\tGovernment, if the society is not registered within 6 months\nNo and date\nInitial\nRemarks\nof registration\nof order under which registration is refused\n9\n10\n11\n12\n13\n14\nForm 'C'\nForm 'C'\n[ See Rule 6]\nReport to Government\nReport to Government\nSubject - Report regarding Registration proposal\n(1) The promoters have not given information called for from them within the specified time.\n(2) The promoters have not been able to collect the share capital which is necessary for the successful working of the society.\n(3) Details regarding immovable property proposed to be purchased/acquired/transferred to the society are not given by promoters.\n(4) The concurrence of the departments regarding the feasibility of the scheme has not been received.\n(5) The promoters have not been able to give detailed working of the scheme which they propose to implement.\n(6) Any other reasons.\nRegistrar of Co-operative Societies\nForm 'D'\nForm 'D'\n[ See Rule 11(1)]\nRegister of Co-operative Societies registered of deemed to be registered under the Act\nRegister of Co-operative Societies registered of deemed to be registered under the Act\nDistrict................\nRegistered SI. No.\nFull Name and address of the society\nCircle\nDate of registration\nFile No.\nClass of society as per section\nSub-classes\nPage No. and dates of Official Gazette notifying\n\t\t\t\tregistration\n1\n2\n3\n4\n5\n6\n7\n8\nInitials of Registrar\nDate of winding up by the Registrar\nPage No. and date of Official Gazette notifying\n\t\t\t\twinding up\nNo. and date of cancellation\nInitial of officer authorised by the Registrar to\n\t\t\t\tkeep the register\nRemarks\n9\n10\n11\n12\n13\n14\nForm 'E'\nForm 'E'\n[ See Rules 13(1)]\nNotice under Rule 13(1)\nNotice under Rule 13(1)\nBy Registered post A.D.\nYours faithfully Register of Co-operative Societies\n(Seal of the office)\nStatement accompanying notice under Rule 13 (1)\nSI. No.\nExact wording of existing bye-laws\nBye-laws as it would read after amendments\nExact wording of bye-laws, if it is a new one\nReasons why amendment is considered necessarily\n1\n2\n3\n4\n5\nRegistrar of Co-operative Societies\nForm 'F'\nForm 'F'\n[ See Rule 13(3)]\nNotice under Rule 13(3)\nNotice under Rule 13(3)\nYours faithfully Register of Co-operative Societies\n(Seal of the office)\nForm 'G'\nForm 'G'\n[ See Rule 16 (3)]\nNotice of member, creditors and other persons whose interests will be affected by the amalgamation/ transfer of assets and liabilities/conversion/division\nNotice of member, creditors and other persons whose interests will be affected by the amalgamation/ transfer of assets and liabilities/conversion/division\nI. Applicable to societies amalgamating, transferring assets and liabilities or converting-\n(1) Name of the society or societies.......\n(2) Statement showing the assets and liabilities of the society (to be enclosed)..........\n(3) Names of members and creditors.........\nII. Applicable to societies to be divided-\n(1) Name of the society......\n(2) Present area of operation......\n(3) Statement showing assets and liabilities (to be enclosed).......\n(4) Name of members..........\n(5) Names of creditors.......\nIII. Applicable to societies which will stand divided-\nParticular of - (1)..............Society-\n(i) Assets and liabilities which will remain with the society after division (Statement to be enclosed).........\n(ii) Proposed area of operation........\n(iii) Name of members who will remain with the society...........\n(iv) Names of creditors who will remain with the society.........\nParticulars of (2)...............Society-\n(i) Assets and liabilities which will remain with the society (Statement to be enclosed);\n(ii) Proposed area of operation.......\n(iii) Names of members who will remain with the society.............\n(iv) Names of creditors who will remain with the society..........\n(By order of the Board/Managing Committee)\nSecretary\nForm 'H'\nForm 'H'\n[ See Rule 17 (1)]\nApplication for Reconstruction of Society\nApplication for Reconstruction of Society\n(1) By reducing the claims of creditors;\n(2) By reducing the value of the shares capital;\n(3) By re-valuation of assets.\nChairman/Member Creditor/Liquidator ...................................Society\nForm 'I'\nForm 'I'\n[ See Rules 31 and 63 (1)]\nRegister of Members\nRegister of Members\n[Section 39 (1) of the Arunachal Pradesh Co-operative Societies Act, 1978]",
"footnote": "",
"is_definition": false,
"sort_order": 96
},
{
"number": "1",
"title": "1. Serial No...........",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 97
},
{
"number": "2",
"title": "2. Date of admission..........",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 98
},
{
"number": "3",
"title": "3. Date of payment of entrance fee...........",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 99
},
{
"number": "4",
"title": "4. Full name..........",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 100
},
{
"number": "5",
"title": "5. Address............",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 101
},
{
"number": "6",
"title": "6. Occupation.......",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 102
},
{
"number": "7",
"title": "7. Age on the date of admission.........",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 103
},
{
"number": "30",
"title": "8. Full name and address of the person nominated by the member under Section 30 (1)..........",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 104
},
{
"number": "9",
"title": "9. Date of nomination.........",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 105
},
{
"number": "10",
"title": "10. Date of cessation of membership.........",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 106
},
{
"number": "11",
"title": "11. Reasons for cessation.........",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 107
},
{
"number": "12",
"title": "12. Remarks...........",
"chapter": null,
"content": "Date\nCash Book folio\nParticulars of shares held\nTotal amount received\nNumber of shares held\nSI. No. of shares certificate\nDate\nApplication\nAllotment\nAmount received on\n1st call\n2nd call\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\nParticulars of transferred or surrendered shares\nCash book folio or shares transfer register No.\nNumber of shares transferred\nNumber of shares transferred or refunded\nBalance\nSl. No. of shares certificates\nNumber of shares, held\nSI. No. of shares certificate\nAmount\n11\n12\n13\n14\n15\n16\nForm 'J'\nForm 'J'\n[See Rule 32]\nList of members of.........Society Limited/Unlimited\nList of members of.........Society Limited/Unlimited\nSI. No.\nFull name of the member\nAddress\nClass of member\nForm 'K'\nForm 'K'\n[ See Rule 43 (1)]\nDeclaration under Rule 43 (1)\nDeclaration under Rule 43 (1)\n(1)\n(2)\n(3)\n(4)\n(Signature)\nForm 'L'\nForm 'L'\n[ See Rule 46 (1)]\nDeclaration under Section 49\nDeclaration under Section 49\nSchedule\nName of village\nName of circle\nName of district\nSurvey No.\nBoundaries\nTown/ City Plot No.\nSurvey No. Plot Hissa\nSouth East\nNorth West\n1\n2\n3\n4\n5\n6\n7\nArea\nAssessment\nApproximate value\nEncumbrances, if any\nRemarks if any\nAcres\nRupees\nNature\nAmount\n8\n9\n10\n11\n12\n13\n(1)\n(2)\nApplicant's/Borrower's Signature\nChairman................... Secretary.................. .................Society\nAppropriate Authority\nForm 'M'\nForm 'M'\n[ See Rule 46 (2)]\nRegister of declaration made under Section 49 (a) (b)\nRegister of declaration made under Section 49 (a) (b)\nSI. No.\nDate of entry of register\nName of the member\nDate of declaration\nName of the village in which land is standard\nSurvey No.\nArea\nCity\nAcres\n1\n2\n3\n4\n5\n6\n7\nAssessment\nApproximate value\nEncumbrances, if any\nAmount of maximum loan\nRemarks if any\nInitials of the Chairman\nRs.\nP.\nName\nAmount\n8\n9\n10\n11\n12\n13\n14\n15\nForm 'N'\nForm 'N'\n[ See Rule 60 (1)]\nBalance sheet\nBalance sheet\nInstruction in accordance with which liabilities\n\t\t\t\tshould be made out\nLiabilities\nAssets\nInstruction in accordance with which assets\n\t\t\t\tshould II be made out\nFigures for the previous year\nFigures for the current year\nFigure for the previous year\nFigures for the current year\n1\n2\n3\n4\n5\n6\nI. Contributed by Government and by co-operative societies and\n\t\t\t\tdifferent classes of individual members shall be shown\n\t\t\t\tseparately. Terms of redemption or conversion of any\n\t\t\t\tredeemable/preferable shares should be mentioned.\nI. Share Capital-authorised share of Rs...... each subscribed:\n\t\t\t\t(distinguishing between the various classes of capital and\n\t\t\t\tstating the particulars specified below, in respect of..... each\n\t\t\t\tclass) share of Each less calls in arrears. Add: calls in\n\t\t\t\tadvances. Subscriptions towards shares\nI. Cash and Bank balances: (a) Cash in hand (b) Cash in\n\t\t\t\tBank (i) Current Account (ii) Saving Banks Account (iii)\n\t\t\t\tCall deposits on Banks\nI. Fixed deposits and call deposit with Central Banks and\n\t\t\t\tother approved Bankers should be shown under the heading\n\t\t\t\t'Investments' and not under the! heading, 'Cash and Bank\n\t\t\t\tBalances'.\nII. (a) Statutory Reserve funds and other reserves and funds\n\t\t\t\tshall be shown separately (b) Additions and deductions since\n\t\t\t\tlast Balance sheet to be shown under each of the specified\n\t\t\t\thead. (c) Funds in the nature of reserves and funds credited\n\t\t\t\tout of any profits for specific purpose should be shown\n\t\t\t\tseparately\nII. Reserve funds other funds: (a) Statutory Reserve\n\t\t\t\tfunds (b) Building funds. (c) Special Development fund (d)\n\t\t\t\tBad and doubtful debts reserves. (e) Investment depreciation\n\t\t\t\tfund. (f) Dividend, equalization fund. (g) Bonus\n\t\t\t\tequalization fund. (h) Reserve for overdue interest. (i)\n\t\t\t\tOther Funds.\nII Investments: (a) Government Securities. (b) Other\n\t\t\t\tTrustee Securities. (c) Non-Trustee Securities. (d) Share\n\t\t\t\tof the other Co-operative Societies. (e) Shares, debentures or\n\t\t\t\tBonds of companies registered under the Companies Act. (f)\n\t\t\t\tFixed deposits.\nII. The nature of each investment and the mode of valuation\n\t\t\t\t(cost of market value) should be mentioned. If the body value of\n\t\t\t\tany security is less than the market value a remark to that\n\t\t\t\teffect should be made against each item.\nIII. Staff provident funds and any other insurance or Bonus\n\t\t\t\tFunds maintained for the benefit of the employment should be\n\t\t\t\tshown separately.\nIII. Staff Provident Fund\nIII. Investment: (1) Staff Provident Fund. (2) Advances\n\t\t\t\tagainst Staff Provident Fund.\nIII. Quoted and unquoted securities be shown separately.\nIV. The nature of the security should be specified in each\n\t\t\t\tcase. Where loans have been guaranteed by Government or State\n\t\t\t\tCo-operative or Central Banks as mentioned thereof (should also\n\t\t\t\tbe made together with the maximum amount of such guarantee Loans\n\t\t\t\tfrom- (1) Government. (2) State Co-operative Banks or\n\t\t\t\tCentral Banks, State Bank of India and other Banks should be\n\t\t\t\tshown separately.\nIV. Secured Loans: (a) Debentures. (b) Loans, overdrafts\n\t\t\t\tand cash credits from Banks. (c) Loans from Government. (d)\n\t\t\t\tOther secured loans.\nIV. Loans and advances: 1. (a) Loans. (b)\n\t\t\t\tOverdrafts. (c) Cash credits: (i) Against pledge of\n\t\t\t\tgoods. (ii) Against hypothecation of goods. (iii) Clean,\n\t\t\t\t(of which overdue Rs.... 2. Loans due by Managing Committee/\n\t\t\t\tmembers Rs..... loans due by Security and other employees Rs.....\nIV. In case of Central Banks and other Federal Societies loans\n\t\t\t\tdue by societies and individual members should be shown\n\t\t\t\tseparately.\nV.\nV. Unsecured loans: (a) Loans, cash credits/ and overdrafts\n\t\t\t\tfrom Central Banks. (b) From Government. (c) From\n\t\t\t\tOthers. (d) Bills Payable.\nV. Sundry debtors: (1) Credit Sales. (2) Advance. (3)\n\t\t\t\tOthers.\nV.\nVI. Deposits from societies and individual should be shown\n\t\t\t\tseparately.\nVI. Deposits: (a) Fixed deposits. (b) Recurring\n\t\t\t\tdeposits. (c) Thrift or saving deposits. (d) Current\n\t\t\t\tdeposits. (e) Deposits at call. (f) Order deposits. (g)\n\t\t\t\tCredit balance in cash credit and overdraft accounts.\nVI. Current Assets: (1) Stores and spare parts (2) Loans\n\t\t\t\ttools. (3) Stock-in-trade. (4) Works in progress.\nVI. Mode of valuation and stock shall be started and the\n\t\t\t\tamount in respect of raw materials party finished and finished\n\t\t\t\tgoods and stores equipped or consumption should be stated\n\t\t\t\tseparately. Mode of valuation of work in progress shall be\n\t\t\t\tstated.\nVII.\nVII. Current liabilities and provisions; (a) Sundry\n\t\t\t\tcreditors. (b) Outstanding creditors: (i) for\n\t\t\t\tpurchases; (ii) for expenses including salaries of staff,\n\t\t\t\trent, taxes etc. (c) Advance recoveries for the portion for\n\t\t\t\twhich value has still to be given viz, unexpired subscription,\n\t\t\t\tpremium, commissions etc.\nVII. Fixed Assets: (a) Lands and buildings. (b) Lease\n\t\t\t\tholding. (c) Railway siding. (d) Plants and machinery. (e)\n\t\t\t\tLoose tools, tackles, and other equipments. (f) Old stock. (g)\n\t\t\t\tFurniture and fittings. (h) Live-stock. (i) Vehicle etc.\nVII. Under each head the original cost and the additions\n\t\t\t\tthereto and deductions therefrom made during the total\n\t\t\t\tdepreciation written off or provided up to the end of the year\n\t\t\t\tshould be stated.\nVIII.\nVIII. Unpaid Dividends.\nVIII. Miscellaneous expenses and loses: (1) Goodwill, (2)\n\t\t\t\tPreliminary expenses. (3) Expenses connected with the issue of\n\t\t\t\tshares and debentures including under writing charges, brokerage,\n\t\t\t\tetc. (4) Deferred revenue expenditure.\nVIII.\nIX.\nIX. Interest accrued due but not paid.\nIX. Other Items: (a) Prepaid. Expenses. (b) Interest\n\t\t\t\taccrued but not due. (c) Other items (to be specified).\nIX.\nX.\nX. Other liabilities to be specified.\nX. Profit and Loss Accounts: Accumulated Losses not written\n\t\t\t\toff from the reserve or any other fund.\nX.\nXI. Contingent liabilities which have not been provided for,\n\t\t\t\tshould also be mentioned in the balance sheet by way of a\n\t\t\t\tfootnote.\nXI. Profit counts: Profit for last year: Less-Appropriation\n\t\t\t\tAdd-Current profits.\nXI. Current Losses.\nXI.\nProfit and Loss Account\nProfit and Loss Account\nLast year's figures\nExpenditure\nThis year's figures\nLast year's figures\nIncome\nThis year's figures\n1\n2\n3\n4\n5\n6\nRs.",
"footnote": "",
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"sort_order": 108
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{
"number": "1",
"title": "1. Interest: (a) Paid Rs. (b) Payable Rs. 2. Bank\n\t\t\t\tcharges. 3. Salaries and allowances of staff. 4.\n\t\t\t\tContribution to Staff Provident Fund. 5. Salaries and\n\t\t\t\tallowances of Managing Director. 6. Attendance fees and\n\t\t\t\ttravelling expenses of Director and committee members. 7.\n\t\t\t\tTravelling expenses of staff. 8. Rent, rates and taxes. 9.\n\t\t\t\tPostage, Telegram and Telephone charges. 10. Printing and\n\t\t\t\tStationery. 11. Audit Fees. 12. Contingencies General\n\t\t\t\tExpenses. 13. Bad Debts writte",
"chapter": null,
"content": "Rs.\nRs.",
"footnote": "",
"is_definition": false,
"sort_order": 109
},
{
"number": "1",
"title": "1. Interest received: (a) On loans and debentures. (b)\n\t\t\t\tOn Investment. 2. Dividend received on shares. 3.\n\t\t\t\tCommission. 4. Miscellaneous income- (a) Share transfer\n\t\t\t\tfees. (b) Rent (c) Rebate in interest. (d) Sale of\n\t\t\t\tForms. (e) Other items. 5. Land Income and Expenditure\n\t\t\t\tAccounts.",
"chapter": null,
"content": "Rs.\nNote - In the case of marketing societies, consumers' societies and similar other societies which have undertaking trading activities, the Profit and Loss Account shall be divided into two parts showing separately the trading account and the profit and loss account. In case of producers' societies, processing societies, forest labourers' societies and other societies which have undertaken production activities the manufacturing account shall also be prepared in addition.\nForm 'O'\nForm 'O'\n[ See Rule 71]\nRectification report under Section 83/89\nRectification report under Section 83/89\nDate of audit.......\nPeriod covered.........\nNo. and date of order under Section 84/85\nName and designation of person carrying out audit,\n\t\t\t\tinquiry or inspection ........\nSI. No. of the objection in the Audit Memo or\n\t\t\t\treport of the officer carrying out inquiry or inspection\nObservations made by the Authority or officer\n\t\t\t\tcarrying out inquiry or inspection\nExplanation of the society and the remarks\n\t\t\t\tregarding action taken by it to rectify the irregularities and\n\t\t\t\timplement the suggestion made by the auditor or officer carrying\n\t\t\t\tout inquiry or inspection\nNo. and date of the resolution of the committee\n\t\t\t\tapproving the report\nRemarks.\n1\n2\n3\n4\n5\nForm 'P'\nForm 'P'\n[ See Rule 73]\nApplication regarding reference of a dispute\nApplication regarding reference of a dispute\nThe Registrar\n1.\nName\nAge\nOccupation\nAddress\n2.\nName\nAge\nOccupation\nAddress\nDisputants\n3.\nName\nAge\nOccupation\nAddress\nVERSUS\n1.\nName\nAge\nOccupation\nAddress\n2.\nName\nAge\nOccupation\nAddress\nOpponents\n3.\nName\nAge\nOccupation\nAddress\nParticulars of the claim or the facts constituting the cause of action and when it arose\nThe disputant/disputants prays/pray as under:\n......................\n......................\nSigned........ Disputant/Disputants\nSigned............\nFilled in the office of.................on..............19...\nNote - (1) In case there are more disputants or opponents their names, addresses, ages, and occupations should also be mentioned.\n(2) In disputes relating to monetary claims, the applicants should state the precise amount claimed but where this cannot be exactly ascertained, the applicant shall state the approximate amount claimed.\n(3) Where a society is a disputant, a copy of the resolution of its committee of Board of Directors shall accompany the application.\nForm 'Q'\nForm 'Q'\n[ See Rule 80]\nProclamation to be issued at the time of the issue of a certificate under Section 102\nProclamation to be issued at the time of the issue of a certificate under Section 102\nA. In the case of immovable property:\nDescription of the Property\nDescription of the Property\nDate of award or order\nName of the parties against whom award or order\n\t\t\t\thas been passed and certificate under Section 102 has been issued\nSurvey No. of House No.\nName of the village or Town\nArea\nAssessment of other taxes\nOther description of property such as boundaries\n\t\t\t\tetc.\nRemarks\n1\n2\n3\n4\n5\n6\n7\n8\nRegistrar of Co-operative Societies/Liquidator\nB. In the case of movable property:\nForm 'R'\nForm 'R'\n[ See Rule 83 (5), (7)]\nCertificate for transfer of property under Section 104\nCertificate for transfer of property under Section 104\nDescription of the Property\nDescription of the Property\nSurvey No.\nArea and assessment\nNature of right, title and interest of the\n\t\t\t\tdefaulter\nDetails of encumbrances to which property is\n\t\t\t\tsubjected\n1\n2\n3\n4\nThe Schedule\nCourt/Registrar of Co-operative Societies",
"footnote": "",
"is_definition": false,
"sort_order": 110
}
],
"metadata": {
"Act ID": "Last Updated 8th February, 2020 [aru069]",
"Act Number": "Published vide Notification No. CO-OP/RCS/72/81, dated 28th October, 1982, published in the Arunachal Pradesh Gazette, Part 2, dated 17-11-1986",
"Enactment Date": "",
"Act Year": "1984",
"Short Title": "The Arunachal Pradesh Co-operative Societies Rules, 1984",
"Type": "STATE",
"Location": "Arunachal Pradesh"
},
"updated_at": "2026-09-29 21:55:19"
}