S-5 subject matter of BL (a) name and add (b) area of operation (c) obect of the soc.

(d) limit of the funds and maxm share cap of a member (e) terms and qualification of member (f) previleges, rights & duties and liab of ambr (g) nature of liab (h) withdrawal from mbrshp (i) consequences of default in payment (j) condition regarding sale or disposal of produce (k) procedure for expulsion of members (l) the manner of amending. And repealing BL (m) constitution and reconstitution of cmt (n) custody and investment of fund (o) disposal of NP (p) convening of meeting. (q) conduct of elections (r) affiliation (s) procedure to b followed in cases of withdrawal, death, ineligibility of mbr. (t) transfer of share (u) authorisation on behalf of soc (v) maintenance of funds (w) constitution of RGB (x)mode of conducting of business . S-6 model BL- (i) it shall be competent to reg to frame BL for each class or clasess of societies and to suggest d modification thereto from time to time. (ii) such model BL ll b adopted by a soc soc with such modifications, if any, as may be suggested by d soc & agreed by reg. s-7 commence of business within 6 month. S8 1st GB (1) within 3 months from d date of as oc d chief promoter thereof shall convene d 1st GBM of all person who had signed d app for reg of d soc. If CP fails-person authorised by reg in this behalf. (2) business (i) election for president for d meeting (iA) reading & recording of d regd BL of soc. (ii) admn of mbr and allotment of shares (iii) receiving a stmt of a/cs and reporting all transaction entered into by CP (iv) passing budget for d working of d soc for d year if any (v) any other matters connected with the working of the society. S-3(1) appointment of Reg. By GOV. (2) Deligations of powers of Reg by GOV. S-4 Societies which may be registered. S-5(1) Reg. With limited liability only. (2) Compalsory use of word Ltd. S-6 Application for reg of cop soc (1) Made to Reg in prescribed form, furdr info. (2) requirements-(a) 3 copy of prposed BL (b) if all indv minm 25 person from diff family. (c) by duly authorized if soc/gov being mmbr S-7 Registration (1)Reg satisfied-(a) App complies d A&R (b) object a/c to sec4 (c) no overlapping of area (d) Proposed BL not contrary (e) sound business within 90 ds. (2) Refusal- Order of Refusal & reason 7 ds. (3) Reg decision within 90 ds. (4) If no action within 90 ds- make rep (b) before reg (b) Before gov.- Ll issue direction within 60 ds. S-8 Certificate of Reg. R-3 App for Reg.(1) Form no.1 (a) 3 copy of BL (b) Certificate from bank (c)list of persons (d) Scheme of sound business (e) any odr required doc. (2) ll be signed by 25 person (3) authorisation by society in case of a reg soc. (4) in d case of statutory non statutary cmt. (5) mode of rep-person or registered post. (6) 50 rs chalan receipt. R-4 Reg (i) reg enter particulars in reg of app. In form no2, serial no. Issue a receipt. (ii) Examination by Reg. For a-e of sec7 & R3. (iii) reg power to direct modification in BL. To chief promoter. CP ll furnish & ll make modification if being directed. Within a period specified by Reg. (iv) Reg. If satisfied- issue C.O.Reg. in form3 signed & official seal, certified copy of BL. Containt of C.O. Reg contain Reg. No. Date of Reg. (v) if not satisfied Pass an order of refusal communicate to CP within 7ds. (vi) decision regarding reg within 90 ds. (vii) copy of C.O.Reg & BL to FB, Central/apex CCU & SCU. S-8A Affiliation to Apex Soc. (1) Primary / Central apply for aff. In prescribed manner & time. (2) Should decide within 60 ds. If not decided-deemed. (3) If rejected-appeal b4 Reg. Within 30 ds from date of rcpt of Order of rejection, Reg. Dn decide within 60ds. S-12 Amnd of BL. (1) amendment ll b valid if it is Reg. (2) Condn of reg of BL ll be applied for amendment Reg. B4 ammndng reg ll consult (a) SCU- 4 d BL of Apex/ Central (b) CCU-BL of any odr soc. (c) FB if FB has invested in soc. (3) Reg ll forward Reg ammndmnt signed & sealed- conclusive evidence. (4) If refuses to reg comm. O of Refusal within 7 ds. (4)A reg ll decide within 90 ds from date of receipt. (4)B if not decided within 90 ds, can make rep b4 (a)

RCS if (b) Gov. ll issue direction >60ds. (5) Reg can oreder for compulsory amendments. (6) if soc is not amending within specified period of time dn, after giving an opportunity to being heard, reg can reg d amnds. R-9 Procedure regarding amendments of BL-(i) rsolution passed2/3rd majority p&v, forward to Reg., <1month 4m date of GB (ii) way of notice <2000 in person or by post (>2k) under C.O.Posting, date, time, place & agenda of GB with detail of amendments to b made or in 2 vernacular dailies. Notice board of soc, H.O., Branches, Notice board of asst RCS (iii) Appl made to reg ll signed by secretory & 2 mmbr, ll contain (a) date of GB in which amendment was made (b) no of ds of d notice given to convene GBM (c) no of ds required as per BL, (d) total no of mmbr at meeting (e) no of mmbr who formed d quorum (f) present (g) voted (h) favoured. (iv) attachments- (a) BL with amendments along with reason (b) 4 copies of BL signed by officer authorised by cmt of soc. S-11 Change of Liabilty. (1) By amending its BL soc. May eidr change form or extent. (2) pass d resolution, intimate to mmbr, cr. <2month from d date of notice can withdrawshare/loan/deposits. (3) if not exercised dn deemed. (4) condition of reg of amendment- (a) all mmbr/cr assent given or deemed (b) met in full for those who opt out. R-12 procedure regarding change of liability- from unlimited to limited only, (i) resolution 2/3rd- to call such GB 7 clear ds notice. (ii) claim have been settled. S-14 A, Trf of A&L & division (1) previous approval of d reg & resolution passed by 2/3rd (a) Trf its A&L in whole or part to anodr soc (b) divide itself into two or more. (2) previous approval, 2/3rd amalgamate (3) resolution under above sec contain all details of Div/amal. (4) after passing resol notice to all mmbr & cr-<2month from d date of notice. (5) if not exercised deemed. (6) resol ll valid if (a) assent of all mmbr & cr, (b) claims are settled. (8) (i) consultation for amal by reg- FB of soc, CCU ll order d soc to amal. (ii)soc fail to amal- after giving a chance to d cmt of soc to state objections- direct d amal. (iii) Soc ll give a notice of d direction to all its mmbrs & cr within one month. (iv) (a) option to withdraw within 2 month(b) can dem& within 2 month (v) deemed (vi) all claims are settled-amal soc ll be registered by Reg. Old ll be cancelled. (9) (i) Div by reg- Same consultation, same procedure sub sec(2)(7). (ii) if soc fails- opportunity objection, order d division. Order ll contain direction for d div of A&L. (iii) within one month on receipt of direction intimate to all mmbr & cr. (iv) option to withdraw (v) cr can dem&. (vi) deeming provision as to assent. (vii) after settling all claims, regr reg d new soc. R-13 A,T of A&L &division of soc.- (1) for A, T of A&L or D- Soc appl to reg-with details of A, T, or D. (2) Reg ll examine, furdr info, approve if in best int of soc. in case ot Trf of A&L concurrence of transferee soc. (3) after approval- convene SGBM by giving 15 clear ds notice pass a resol for A/T/D by 2/3 rd. In case of A/D resol ll include draft BL (4) report to Reg. That all claims are settled (5) if reg satisfied regarding procedure- declare d resol take affect & reg d soc/socs. R-14 Manner of consulting FB- B4 passing an order of A/D prepare a draft scheme regarding manner, dn composition & strength of new cmt/(s) to FB, CCU, to get dir views. S-16 who may become mmbrs- (1)following ll be mmbr (a) an individual- (i) 18yrs (n/a)school coop, (ii) sound mind (iii) residential/occupation of l&. (b) soc. & LSG (c)gov. (d)body of person approved by gov. (2) for SC/ST soc mmbrship ll be exclusive, in odr soc to all-decision on appl of mmbrshp within two months- (2A) if not decided request to reg-within one month ll take decision. (2B) if reg not decided within one month-rep b4 (a) Reg (b) gov- now take decision within 30 ds. (3) if refused to give mmbrship-communicate within 15 ds from date of decision. With reason. R-16 condition to be complied- (1) not admitted unless- (a) applied in prescribed manner, (b) appl got approved by cmt. (c) fulfilled odr condn laid down in act rule & BL. (d) in case of bodies, board, ---app with a resol authorising apply for such mmbrship. (2) not eligible if not(a) x 18yrs (b) x a resident/ owning l& (n/a) in school/college coop. (c) applied to be or is an

undischarged insolvent. (d) sentenced & sentenced period +5yr not passed. (e) paid employee of soc/FB of Soc. (f) surcharged, & 3yr not elapsed after repayment. (3) cmt can remove if a mmbr becomes ineligible or got admitted by false info. (4) subsequently becomes ineligible- duty of reg to declare about ceasing him to b a mmbr after giving a chance to state his obj. S-17 Expulsion of mmbr-(1) if acted adversely to d interest of d soc.- by paasing a resol bySGBM with 2/3rd (2) opportunity of hearing. (3) copy of resol to mmbr within 15ds 4m d date of passing resol. R-18 Procedure 4 expulsion- (a) if mmbr proposes d expulsion- give a written notice to CM of soc. Cmt ask for explanation by reg notice. Within 15 ds. Opportunity 4 bng heard. (b) if the cmt decides to expel- SGBM S-18 Nom/Asso mmbr.(1) soc may admit (2) not entitled to any share or elected as committee (3) previlages & rights of such mmbe ll be ac to BL. S-19 mmbr not to exercise rights till due payment is made. R-20 Payments to acquire right of mmbr- (i) admn fee (ii) subs to SC (iii) any other payment required to be made under BL S-20 vote of members.- every mmbr one vote provided (a) <60 days prior to election x vote. (b) no voting right to nom/asso mmbr (c) gov-one vote including for election of office bearers. (d) Ex-officio-one vote but not in office bearers. (e) Casting vote by CM/second vote. S-21 manner of voting- (1) in person (2) soc./board/bodies-appoint one of its mmbr to vote on its behalf. S-22 Restriction on holding shares. (1) mmbr not more than 1/5 th exempted- gov/ board/ bodies/ cmt/corp. S-23 Restriction on Trf of shares or int.- (1) trf is subjected to a max prescribed holding. (2) trf ll not b valid if (a) not less than 3yrs. (b) trf is approved by the cmt. S-24 Withdrawal of share- ll be valid unless (a) held for not< than 3yrs. (b) in accordance with d BL of d soc. S-25 Trf of int on death of mmbr- (1) on death- trf to nominee, if no one nominated then heir or legal rep. Heir or legal rep ll be admitted as mmbr. Minor or an unsound mind can acquire. (2) Payment of value of shares (3) payment due to d deceased ll b made to /nom/heir/LR. (4) Trf & payment ll be valid. S-26 Liab of past mmbr or of estate of deceased mmbr (1) liab of past/deceased for d debt of d soc (a) past mbr-on d date he ceased to b mbr (b) deceased mbr- 2yr from the date of his death. (2) Under liquidation proceeding- liab of past/deceased/ who died within 2yr upto the completion of entire winding up. Extent of liab ll b same as on the date of cease or death. R-25 mbr right to inspect d a/cs in d soc. (1) any mbr, any time during office hour, on payment of fee-either himself or by his agent mbr authorised can inspect transaction related to him. (2) Fee of inspection (a) 25 for any cop yr. (b) 15 for every additional (c) 100 for any mbr for 1 inspection irrespective of no of yrs. R-26 prohibition on admn of mbr & trf of shares on d eve of GBM (1) within 60 ds xadmn prior to d date of election or GBM (2) if admitted then no right to vote. R-28 restriction on d right of vote at d election- (1) no right to vote in the meeting fixed for election if not acquired d no of shares for mmbrship 60 ds prior to meeting. (2) (a) form no 32-reg of active members in cr soc. Form no 33 other soc. CEO ll be responsible for d maintenance of this reg. (b) place d updated details of mbr b4 d cmt within 90 ds on completion of coop yr. (c) Examination and certification of reg by cmt. (d) CEO furnish a certificate to reg. Update maintenance of reg within 3months of d close of d yr. (e) voter list preparation by CEO on d basis of reg. Details of mbr 60 ds prior to d date of election shall have to b incorporated and certified by d cmt.

S-27 final authority in soc.- (1) GB of mbr. (2) Constitution of RGB and RGB shall not alter any provision in BL relating to its constitution or power. (3) Power of RGB shall b restricted by rule and BL. R-34 RGB & its Constitution- (1) RGB can be formed if (a) area is 1 or >1 taluk or (b) no of mbr of soc is not less than 1k (2) RGB ll consist of (a) mbr of d cmt of soc (b) rep of mbr belongs to area/class-as per BL elected at the meeting of such mbr. (3) (a) strength of RGB divided area should be uniform or 1 delegate in RGB must rep atleast 50 mbr. (b) total no of RGB (i) 50 if no of mbr 2500 (ii) 200 for 2501-9999 (iii) 500 for =>10000. (4) RGB for 5 yrs, term ll b co-terminus with elected cmt. S-28 appointment of cmt- (1) GB ll constitute for 5yrs in accordance with BL & entrust d mgmt of affairs of soc. Gov / reg may nominate any or all mbr of 1 st cmt including president or CM for a period not exceeding 12 months. For primary soc cmt mbr 7-13 & for other 25 (2) disqualification for a mbr. (a) mbr of d cmt of more than 1 soc of same type. (b) more than 2 soc of diff types. (3) If going to b mbr in cmt of apex or central-no problem. (4) cmt mbr may b paid honorarium. (5) Quorum for a meeting of a cmt above 50% of the cmt mbr. S-28A Reservation for women, SC/ST in cmt- (1) 3 seats for women 1 seat for a SC/ST (2) can also contest for general seats. (3) where no rep of women, sc/st, gov or reg may nominate belonging to that class. (4) nominated mbr ll hv all d powers of elected one and ll be there in cmt till pleasure of gov or reg as the case may be. S-28B- State Cop Election Commission- (1) gov constitute by notifying in gazette. For election of cmt and RGB. For all cr. Apex , central and fed soc in the state. By notifying in gazette can entrusu=t for any other soc. (2) d SCEC ll b an officer not below d rank of secretary to gov. For 5 yrs. (3) officers and employees of commission in consultation with gov & reg to assist him. (4) rules of election to the cmt & RGB gov can make changes. R-35 procedure regarding conduct of election to d cmt of soc. By reg (exceptions of (1) of S28 (1) cmt meet 60 ds b4 its expiry date. Pass a resol 4 cndct of eletion of new cmt. A copy of resol to reg by regd post (2) reg appoint a returning officer. Cmt ll render necessary help to RO. (3) (a) RO give intimation regrdng details of electn to all mbr included in final list of voters. Either in person or under c.o.p or 2 vernacular, a copy notice board of soc, H.O. , and branches. Contents of intimation- (i) no of vacancies (ii) any area specified in BL from which mbr r to b elected. (iii) dated, place, time for filing nomination paper either by candidate or proposer or seconder (not less than 7clear days b4 d date fixed for election) (b) cmt ll prepare list of mbr qualified to vote, 30 days prior to poll, & supply to RO,-publish notice board HO, Branches, 15 ds prior to date of election-inviting obj within 3ds of publication- list admn no, name, father/ husband name, add. final list of eligible voters on notice board 10 ds prior to date of election (c)(i) nomination form ll b supplied by soc. (ii) requirement of valid nomination-sign of proposer other seconder and candidates. (iii) Presentation of nomination either by presentation or by regd post. By candidate/proposer/seconder to RO b4 specified date & time. RO ll enter serial no date and time on nomination paper. (d) disqualification for being nominated (i) if ineligible to vote (ii) if BL fix some Qualification- does not possess. (iii) disqualified to b mbr. (e) (i) scrutiny of nom paper on d day following receipt of nom. Candidate/pro/sec may be present. (ii) RO examine d nom paper, decide obj. Summary inquiry, may reject nomination. Nom cant be rejected if there is some spelling mistakes or any description. (iii) RO ll give d opportunities to cand/pro/sec to examine all d nom paper. (iv) RO on every nom paper endorse accepting or rejecting, if rejecting ll record statement for reason of rejection. (v) no adjournment of proceedings except riot or affray..beyond control. (f) publication of valid nom. Notice board, name of cand in alphabetical order. Add, on d day of scruitining itself. (g) cand may withdraw candidature by notice in writing either himself or. Once withdrawn this cannot be revoked. Soon after d expiry of withdrawing period- RO ll publish final list. (h) if d no of candidate does not exceed d required seats-on d day of election. If there is more candidate than seats then

arrange for polling. If less than required seats (but can form quorum) then same procedure for rest seats by new cmt. For every 1200 voters 1presiding officer, 2polling o, 1 p asst. 1 counting supervisor, counting officers2 counting asst1. If only 1 polling booth then RO can do everything. R-35A. Conduct of election by SCEC. (1)meeting should be held 60 ds prior to d expiration. Resol for election one copy to scec through registrar. (2) appointment of returning officer by SCEC rest same as by reg. S-29 annual GBM- (1) GBM meets once in a year for d purpose of (a) budget approval, (b) election if any, (c) consideration of audit & annual report (d) disposal of NP (e) any other matter which may brought forward in accordance with BL (2) reg or person deputed by him ll hv right to attend GB. S-30 SGBM- (1) cmt, at any time, call a SGBM, if reg or mbr requested then within 1month(2) if a meeting is not called by cmt then reg or person on his behalf ll call & deemed by cmt. (3) power of reg to summon a meeting. (4) meeting called of the committee by reg or , power to transact all business. (5) person deputed by reg. Right to attend cmt or GBM . R-36 Power to call SGBM- (1) circumstances for a calling a SGBM (a) <1month if reg requested from date of...(b)requisition in writing by 1/5 th member of soc. (2) power of reg to summon SGBM, Quorum of SGBM, effect of irregularities in notice, expenses of meeting, (3) business to be transacted as per requisition. Decision ll not b invalid on d ground of quorum or irregularities, or defect in notice. S-31 Nominees of Gov on cmt of a apex or central soc. (1) condn- gov (a) hv subscribed to the sc of apex or central soc. (b) indirect assistance (c) guaranteed repayment of p & int on debentures (d) same on loan & advances. 1/3rd or three whichever is less. (2) term of d office of person nominated pleasure of gov or nominating authority. (3) no right in discussion of no confidence motion. R-37 procedure for appointment of nominee & their removal (1) in apex soc by gov, other by reg. (2) power & duties of nominee same as of duly elected. (3) power of reg to examine the resol & order, even reg ll present in meeting doesnt mean his approval. R-38 constitution of cmt , resignation and removal from mbrshp. (1) within 3 month from date of formation of cmt elect its president & office bearers. (2) report showing name & add of mbr of new cmt to reg, FB & CCU by president within a week of taking charge. (3) resignation to president. (4) president on receipt of resignation- place it b4 cmt within 7 days for consideration, if nominated then send it to nominating authority. (5) filling up of casual vacancies (6) resignation of president- place it b4 cmt. For consideration. R-43 election of president, VP, treasure etc by mbr of cmt. (1) in the manner specified in ds rule. (2) new cmt constituted, meeting of mbr of new cmt within 3 month from date of constitution. (3) candidate shall not preside over d meeting (4) presentation of nomination paper to invite and decide obj. Then announce name of eligible candidates. (5) if not more than 1 nomination. (6) if more than one, polling (7) same time after finishing polling count & announce, if equal then presiding officer arrange for lot. (8) recording d proceedings. (9) keeping of ballot paper & other records-3 month S-32 supersession of cmt- (1) reason for supersession of cmt- inq by reg, report of FB, vigilance or anti corruption Bureau of gov got to know dat (a) makes dfault or negligent in performance (b) disobeys d order (c) payment contrary to act, (d) misappropriation or destroy the record ---after giving an opportunity to state its obj remove, and appoint 1 admin, or admin cmt, of not more than 3 ind, for a period not more than 6 monthsanyhow not more than 1yr. (e) disqualification to mbr of a suspended cmt-2consecutive terms. (2) before suspending order consultation with FB & CCU (3) opportunity of hearing is not mandatory. Consult if Extension of period of admn cmt (a) CCU-if cop soc. (b) SCU- apex & central soc. (4) power of d admin. Power of d cmt. (5) constitution of a new cmt- b4 expiry arrange for d

constitution of new cmt. (6) every order made by reg for supersession shall b communicated to d CCU. S-33 Appointment of new cmt or admin on failure to constitute cmt etc, (1) term of old cmt expired, new cmt not constituted, or by no-confidence motion passed, cmt resign enbloc, or left out not eligible to form quorum, or cmt failed to held its meeting for more than 6 month or reg is satisfied- (a) new cmt cant b constituted before expiry, (b) new cmt preventing from entering upon office, after intimating CCU appoint admin/admin cmt of not more than 3ind for 6 month upto 1 yr R-43A removal of P, V-P etc. by no confidence motion- cmt ll remove p/vp/treasure or any other officer by no-con motion in following manner- (i) notice of intention to move n-c motion signed by atleast 1/3rd of the cmt, with a copy of motion shall be delivered to reg, in person, by any 2 mbr signing d notice. (ii) delivery of notice of motion- officer authorised by reg. Ll arrange for d consideration of motion within 1month of the delivering to reg. Atleast 15 clear days notice to mmbr. (iii) authorised ll preside (iv) meeting convened ll not b adjourned (v) if no quorum is not then no meeting. (vi) meeting convened read the motion & open for debate. (vii) debate ll not b adjourned. (viii) PO ll not speak/vote (ix) copy of minutes showing result to reg by PO (x) if motion is favoured cease to hold d office. (xi) If meeting not held due to quorum- no motion for d same person for atleast 6 month from date of meeting. (xii) For newly formed P/VP no nc motion for 6 months. S-35 First charge of soc. On certain assets (1) first payment to gov. Soc ll hv 1st charge on (a) crops or ag produce, for which loan was taken. (b) Cattle, fodder, ag/ind implements/ machinery, RM (2) condition for trf of property, no trf unless previous permission in b/w of soc which holds d charge. (3) if trf without permission-void (4) claim against gov. R-51 charge on land owned or held by mbr borrowing loan from certain soc.- (1) a declaration to b made under clause (1) of S-36 in form no 7(2) register of declaration- in form no 8 S-36A charge on property of borrower by creating gehan- gehan is a special charge created upon movable or immovable property, in favour of SCB or DCB or a PACS or a P housing Soc or any primary cop soc dealing with credit activities by a mere declaration in writing by the borrower, for securing the payment of money advanced or to be advanced by way of loan, which ll have all the characters of a valid mortgage. R-51A procedure for creation of Gehan- (1) declaration of gehan in form no 8A. (2) register of declaration in Form no 8B-immovable property, Form no 8C movable property. (3) forwarding of declaration- in favour of KSCB, DCB, PACS, PHCS, by concerned bank or soc. person or regd post within 30 ds (4) sanctioning of loan- on d basis of declaration in sub sec-1 of sec11 of KCARDB Act, 1984. S-37 deduction from salary to meet soc. Claim in certain cases. (1) agreement ll b executed in favour of soc. With employer of the mbr for deduction of salary in respect of debt owing by mbr to d soc. (2) obligation of d employer of the disbursing officer to pay within 7 days from day of deduction. But it should be informed 30 ds in advance. R-52 Deduction from salary or wages (1) intimation of execution of an agreement by regd post to employer or salary disbursing officer of mbr- employer make a note of agreement. (2) requisition for recovery in form no 9 and shall specify total amt to b recovered shall be sent at least 7 clear ds prior to d last working day of month. (3) it is duty of the mbr to intimate d soc regarding change of office. (4) Amount recovered shall be remitted to soc. (5) cost of remittance shall b borne by soc. And this cost ll be added to the amt of loan. (6) receipt shall be issued by d soc as evidence (7) date of accounting of d amount deducted ll be d deducting date. (8) Form no 11 ll be used as reg of recovery and remittance. S-42 direct partnership of gov in soc- (1) right of gov to subscribe directly (2) no higher dividend for gov.

S-43 indirect partnership of Gov in soc. Provide money to soc to purchase share in other soc. Of ltd liab. S-44 principal state partnership fund (1) soc got money by gov for purchase of share of other soc- such money establish a fund called PSPF. (2) utilisation of PSPF (a) purchase of share of other soc directly with ltd liab. (b) central to purchase share of primary. (c) making payment to gov. S-45 Subsidiary State Partnership fund SSPF- (1) constitution of SSPF- a central soc got money from from PSPF of apex soc. (2) purpose of SSPF (a) purchasing share of primaries. (b) making payments to the apex soc. S-46 Approval of gov for purchase of share S-47 liability to be limited in respect of certain shares-(a) gov (b) Subscribed from PSCF & SSCF S-53 other forms of state aid to soc. gov may (a) give loans or make advances to societies (b) guarantee of repayment of principal and payment of int on debenture issued by a soc. (c) guarantee d repayment of SC of a soc & dividends @specified by gov. (d) guarantee the repayment of principal and payment of int on loans &advances to a soc. (e)guarantee the repayment of deposits received by the soc, and payment of int on such deposits. (f) give fin assis in any form including subsidies to any soc and (g) set off any amt due to gov. Out of the fin assis given under ds section, in which case the gross amt of assis before set off shall be treated as d original amt of assis. Provided that the gov may exempt any soc. in eligible cases considering its fin position, from setting off gov dues. S-55 funds not to b divided- only NP ll be distributed S-56 Disposal of NP- (1) out of NP in any year (a) NLT 15% to RF (b) CEF not exceeding 5%, (c) omitted by act7, of 2010, (2) bal of NP for following purpose (a) payment of dividends to mbr on their paid up SC at such rate not exceeding 25% (2010)as may be prescribed. (c) 7% of NP to Ag Cr Stabilisation Fund.2010 (cc) 5% of NP to d professional edu fund maintained by reg. (d) donations of amts not exceeding 10% of NP for any charitable purpose. (e) balance of NP may b utilized for any or all of the purpose specified in th BL of soc except for payment of bonus to employees. R-53 constitution of Cop Edu Fund- b apportionment of NP-(1) not less than (NLT) 15% to RF (2) (a) every society having a NP of Rs 1000& above ll set apart a sum calculated @5% of d NP for contribution to d CEF contempted in clause b of ss(i) of s-56 subject to maximum of Rs 40k. (b) Time limit for remittance-in KSCB within 2 month from date of receipt of audit certificate. (ba) 2008amnd- in case of failure penal interest @6% p.a. on default amt. (c) admin of CEF by KSCB ll be utilised in accordance with act & rules and regulation framed by the union & approved by gov. (d) utilisation of CEF-only in accordance with law. (e) separate account ll be maintained. (f) cmt for d admin of CEF (3) every ag cr soc other than a LMB or long term lending shall set apart 15% of NP towards an Ag Cr stabilisation fund. This fund can be use only with prior permission of reg. (4) rate of dividend to be paid to mbr. Decided by GB <20%. S-57 investment of funds- (a) gov saving bank (b) security specified in s20 of Indian trust act,1882 (c) share/ security of any other soc approved for the purpose by reg. (d) in any bank approved by reg. S-59 restriction on loans- (1)only to mbr DCB can make to nom/asso mbr, with gen/spcl sanction of reg soc can lend to other soc.(2) on security of deposit. S-62 Gratuity- to employees @and condition as prescribed. R-63 maintenance of fluid resources by soc (1) every soc with ltd liabcoming within the purview of BRA,1949. Shall maintain fluid resources in such form and according to such std as may b fixed by gov from time to time. The min liquid cover ll be the following scale(i)matured FD- full value (ii) 20%of DTL excluding (i) (a) 100% of cash on hand, bal with bank, post office saving banks and of unencumbered investments representing the statutory RF. (b)

90%of the mkt value of gov security including postal cash certificate or national savings certificate. (c) 80% of d mkt value of debentures of LMB and also of other trustees securities. (d) 80% of FD with other banks approved by reg. (e) undrawn partition of cash credit with any bankers approved by the reg or with apex/CCB. (f) 80% of the mkt value of bhadratha social security certificate issued by the KSFE ltd. (g) 80% of face value of the treasury small saving fixed deposit certificate. (2) power of gov to relax the form or the standard. (3) standard prescribed under BRA,1949 shall be maintained. S-63 director of coop audit (1) appointment by gov. (2) qualification &term as may be prescribed. (3) 2010 conferring of powers to subordinate officers of D.C.A (4) Duty-to audit or cause to be audited through person authorised by him, d a/cs of every soc, at least once in each yr. (5) 2007-manner of auditing-gov ll prescribe. (6)audit certificate-ll b valid for all purpose required to b filed b4 d state gov & non gov authorities. (7) 2010- DCA ll b under control of RCS. S-64-2007 Scope of Audit, power of DCA & procedure for Audit. (1) examination of over due, debts cash balances, and securities, valuation of A&L. (2) power of DCA-(a) access to all books, a/cs docs, papers, other relevant records, securities, cash & properties belonging to or in custody of soc. (b) may summon any person in possession of or responsible for custody of any books.....to produce same at any place at HO of soc, at office of DCA, or office of any of his subordinate (c) such power as may be prescribed. (3) obligation of officer, employees and mbr and past mbr-ll furnish such info as may required by DCA (4) preparation of fin stmt. By soc within 3month from date of completion of d yr & report d fact to DCA or person authorised in this behalf. (5) audit ll be completed within a period of 9months. (6) audit fee-fixed by DCA and ll be acc to rules. (7) non payment of audit fee-within 30 ds if not paid recoverable in d manner specified in S79 (8) procedure for payment-as may b prescribed. (9) defect in d working of soc.- DCA may bring to d notice of soc and to affiliating soc. (10) serious defect- result of audit disclose any serious defect-comm with reg for immediate action. (11) rectification of defects- DCA-by order b/w direct d soc to take action specified in order within d time mentioned to rectify d defects under intimation to reg. (12) 2010-duty of cmt- (a)to request DCA to get its a/c audited every year by remitting d require fee or cost for audit in advance or as determined by DCA (b) place audit certificate b4 GB or RGB to read over in GB or RGB-defects, rectification reports of such defects. (c) rectify defects- mentioned in audit certificate-submit rectification report to DCA & reg within 2months of d receipt of audit certificate. R-64 Audit-(1) period of audit-The audit under S-63 ll in all cases extend back to the previous audit& ll b carried out upto d last date of [the year] immediately preceding d audit or where d [DCA] so directs in d case of any particular soc or class of soc, such other date as may be specified by d DCA (2) Audit memorandum auditor ll submit in form prescribed by DCA on his examination & ll state whether in his opinion & to d best of his info & acc to d explanations given to him, d said ac give all d info required by d act & give a true & fair view(i) in d case f b/s of state of socs affairs as at d end of d year or any other subsequent date to which d ac are made up & examined by him. & (ii) in case of p&l ac of d p or l for d year or d period covered by d audit, as d case may b. (3) d audit memorandum shall state(a)whether auditor got all d info required or not (b) whether in his opinionproper books of ac, as required by d act, these rules and the BL of soc hv been kept & regularly maintained by d soc so far as it appear from d examination of these books & (c) whether d b/s & final acs, examined by him are in agreement with the books of accounts and returns of d soc. (4) Reply to d audit memo- if above questions are answered in ve then auditor shall specify the reasons for the answeres (5) schedules to the audit memo-contain (i) all transactions which appear to b contrary to d provision of d act & rules or BL of soc. (ii)all sums which ought to have been, but have not been brought into ac, by d soc. (iii) any material impropriety or irregularity in d expenditure or in d realisation of moneys due to d soc. (iv) any

money or property belonging to d soc which appears to d auditor to be bad or doubtful debts. (v) an audit classification stmt prepared in accordance with instructions issued by reg time to time. (vi) any other matters specified by d reg on this behalf. (6) issuing of audit certificate- within 6 month- DCA-soc- audit certificate , copy of audit memo- duly signed by him (7) publication of details- on the notice board of soc- (i) d audit certificate (ii) R&D statement of d yr. (iii) P&L ac (iv) b/s in d manner specified by DCA & ll also keep them open for inspection by any member of soc. summary of audit memo ll also be read out at GBM of the soc, (8) power of DCA to call for details. & to issue directions (9) Deputation post- DCA ll b an officer on deputation from Indian Audit and Accounts Service not below rank of deputy accountant general or an officer from Ind Admin Service. R-65 Levy of Audit fees (1) rate of audit fee. Pay to gov-within 1month of receipt of annual audit cert. Type of soc Audit fee to b calculate (1) Cr. Soc. (except PCARDB, housing On working capital soc, house mortgage bank) (2) PCARDB, housing soc, house On d aggregate of loans issued & that mortgage bank recovered during d year under audit (3) Society having cr and non cr On WC or on sale proceeds of goods activities whichever is higher (4) Society dealing in goods (except coir On sale proceeds societies) (5) Coir cop soc On proceeds of coir sold as owners as well as on d commission realised on goods (6) Transport societies of articles On hire charges collected and sale proceeds (7) Other societies On gross income In case of doubt on classification of societies DCA has power to decide d category of d soc. (2)(a) appointment of auditors- DCA shall be competent to appoint one or more auditors specially or exclusively for the audit of the ac of one or more soc, each having a wc or annual sale exceeding Rs. 5lakhs. (2)(b) payment of audit fee-where d DCA appoints auditors under the forgoing sub rule d fee/cost of such persons ll be payable by such soc or socs, d entire or d proportionate cost of d staff as may be determined by DCA. (3) Exempted socs from payment of audit fee.- (a) all cop soc of which majority of mbr r harijans or girijans (b) all farming soc (c) social welfare soc (d) any soc or group of socs which has its accounts audited at its own expense by an officer of d cop dept by virtue of d provision contained in sub rule (2) , or under an arrangement approved by d reg to audit d a/cs of d soc. (e) any soc for d 1st yr of audit (f) weaver or coir cops or primary soc formed for d benefit of fisherman until it has completed d 6th cop yr after its commencement of business. (g) any credit soc d WC of which does not exceed Rs. 2000 and any other soc d sales of gross income of which does not exceed Rs. 10k (4) rate of audit fee for sub rule (1) 50 ps per 100 rs. Maxm fee payable ll be 25k. S-65 inquiry by reg. (1) reg may (a) suo moto (b) report of vig officer (c) report of DCA (d) app of majority of cmt mbr, by NLT 1/3 rd of d quorum of GBM whichever is less (e) app by apex soc/FB (f) affiliating soc-hold an enquir himself/any person-constitution, working &fin condn of soc, if he feels to do so. (2) powers-following power-(a) free access to books & accounts docs and securities-may summon any person at office at HO of soc at office of reg. (b) to summon any person for info (c)(i) to call GBM-to determine such matters as may be directed by him. (ii) powers of GB as called by GBM under BL. (3) enquiry report ll b comm. By reg to FB, affiliating soc and CCU (4) in d case of minor defects- comm to affiliating soc,

may also directs d officer of soc to take action (5) time limit-complete within 6month (6) in d case of major defects may initiate action in accordane with d provision of S32. S-66 Supervision and Inspection- (1) Reg ll or cause to b supervise by any person auth.. by gen or special order-supervision of working of soc. (2) inspection of books of soc suo moto, appl of a cr-inspect or direct to inspect any person auth.. books of d soc. insp by app of cr-(a) satisfies d reg dat debt is a sum then due & that he has demanded payment thereof & has not received satisfaction within a reasonable time & (b)deposites with reg a sum as security for d cost of the proposed inspection as d reg may require. (3) Result ll b comm to cr. (4) power of d reg- free access to and have power to inspect d books, records, accs, docs, secu, cash bal, & other properties belong to soc and may summon in possession---- HQ of soc, his office or subordinate office or working office of soc. (4A) duty of officer & employee to cooperate (5) action to be taken- may direct d soc or its officer in b/w to take such actions as may b specified in such order within time given. (6) powers of CCU- to direct a non official mbr to b present at an inspection under ss-2 (7) inspection of books of affiliated soc.apex/fed/Fb ll hv right to inspect d books of any regd soc which is affiliated to it , through its officers. (8) access to the books and accs (9) power to summon any person (10)action takenreport to ref about action to b taken (11) Enquiry & periodical inspection reg or his subordinate officersll have power to hold an enquiry with necessary records of a soc, on any petition received, and to inspect the affairs of d soc periodically, in such cases, the inspecting officer ll hv d same power as specified under ss4 S-67 Cost of inq/ins apportionment of cost of enq b/w parties provided (a)opportunity of hearing (b) ground ll b stated by reg. R-66 Procedure for d conduct of inquiry & inspection (1) necessary details of order of inquiry and inspection (i) order of inquiry/ins ll contain following- (a) name of soc (b) name of d person authorised to conduct d enquiry or inspection. (c) point on which enquiry is to b made, period within which completion and reporting to reg (d) cost of inq or ins (e) any other matter relating to inq/ins (2) mode of issuing notice of inquiry- a copy to president/sec of soc,by regd post. Central soc. or affiliating soc. (3) failure to complete d inquiry within time-officer conducting it ll submit an interim report stating d reason for failure & d reg if satisfied may grant extension of time or may withdraw inquiry from d officer & ll do it by himself or by any ...(4) mode of inspection- on receiving an order d authorised person ll proceed to examine d relevant books of acc & other doc in d possession of d soc (5) Filing of inq reportreport to reg on all points mentioned in d order, report ll contain a latest b/s & last known add of d mbr of cmt & of secretary. Shall also contain-findings and d reason therefore, supported by such documentary or evidence . also specify d cost of inq. And recommend d manner in which cost may apportioned among d parties. Reg ll pass an order. Parties shall be heard b4 pasing any order. (6) suspension of officers-reg ll direct to cmt to suspend d officer responsible for d offence. Reason of suspension ll be specified in direction. (7)(i) Details required in order of ins (a) name of soc. (b) name of d officer authorised to conduct d enquiry (c) point/(s) (d) period (e) cost of inq/ins (f) any other matter relating. (ii) Parties shall b heard b4 passing an order. Contents of d order of surcharge (a) name of soc. (b) name of responsible person/(s), details regarding money/property to be restored, (c) rate of int if any, to b clearly specified (d) amt of cost or compensation to b specified (e) period within which amt is to b realised. (f) if person responsible-not remitting within fixed time-soc report to reg. Reg ll realise d amt as per the Revenue Recovery Act. S-68 Surcharge (1)if in d course of an audit, ins, inq, or d winding up of a soc, or was entrusted with d org or mgt of such soc or who is or has at any time been an officer or an employee of d soc., has made- illegal payment, loss in d assets, breach of trust, wilful negligence, mismgt, misapro, retention of money & destruction of record- reg may suo moto or on app of cmt, liquidator, or any creditor, inquire himself or caused to b inquire(2) opportunity to be heard, order to repay d amt with compensation. (3) if not

restored/recovered-reg ll take urgent steps to recover such amt from d concerned person as arrears of public revenue due on land as specified in s-79 of d act. S-69 Disputes to b decided by Cop Arb Court & Reg (1)if a dispute arise (a) among mbrs, past mbrs person claiming through mbrs, past mbrs & deceased mbrs (b) among mbrs, past mbrs person claiming through mbrs, past mbrs & deceased mbrs and d soc., its cmt or any officer, agent or employee of soc (c) b/w soc or its cmt & any past mbr, officer, agent, or past employee, past officer, psat agent, past employee or d nominee, heirs or legal rep of any deceased officer, deceased agent or deceased employee of d soc, (d) b/w soc & other soc (e) soc and affiliating soc (f) soc &person, other than a mnr of d soc, who has been granted a loan by d soc or with whom d soc has or had business transaction or any person claiming through such a person (g) b/w soc & surety of a mbr past mbr, deceased mbr ....who has been granted a loan by d soc, whether such a surety is or not a mbr of d soc. (h) soc & a cr------ll be reffered to Cop Arb Court., or the reg as d case may be ll decide such dispute & no other court or other authority ll hv jurisdiction to entertain any suit or other proceedings in respect of such dispute. (2) What are disputes? (a) claim by d society for any debt (b) claim by d surety against principal debtor (c) election disputes (d) employment disputespromotion & seniority. (3) time limit for filing election dispute to CAC, within 1month from date of declaration of result. R-67 Reference of disputes, payment of expenses and decision on disputes. (1) dispute shall be referred in writing to CAC & re. (2) appl ll be accompanied with chalan of remitted fee (as per sub rule 10) & list of relevant documents. If soc is applying then a certified copy of resol adopted by d cmt resolving to file d appl. (3) monetary dispute-reg, non-monetary dispute-CAC (4)CAC-no of court decided by gov. Presiding officer of d courtadvocate having NLT 15 yr(2009) bar experience ll be appointed for 3yrs(earlier5yr, 2009) . presiding officer shall b assisted by secretary not below d rank of an Asst RCS. (5) power of settling officer (cac, reg/arbi) to administer oaths, to require attendance of all parties & witness & to require pdn of all books & docs relating to d matter of dispute. (6) power to inspect d property, summon & examine witness, issue commission for examination of witness. (7) settling officer-write a brief note of d evidence of d parties to d disputes & witness who attend, after considering everything related to dispute-award ll be pronounced in the open court. (b) in d absence of any party to d dispute, duly summoned to attend d dispute may b declared exparte-without his presence. (8a) copy of d award ll be forwarded to parties (b) award shall be sent to reg along with papers and proceedings of dispute. (9) maintenance of case diary for each dates. Date of examination of witness, evidence produced etc.. (10) fee of settling disputes (1) monetary disputes: 50ps for every claim of Rs10, min Rs 75 maxm 750upto 1lakh, 1500 for value above 1lakh. (2) non monetary- (i) for cases filed by employee of d soc Rs150 (ii) in other cases 1500. Fee ll be paid in advance in nearest gov treasury. (11) representation by legal practitioner shall not be allowed. S-70 Award on Dispute (1) CAC within 1 yr-award shall b final. (2) Interim orders-by CAC, interlocutory order if needed in d interest of justice. (3) Powers of d CAC- equal to civil court in following matters (i) summoning & enforcing d attendance of any defendant or witness & examining d witness on oath. (ii) Discovery & pdn of any doc or other material object producible as evidence. (iii) d reception of evidence on affidavits. (iv) Issuing of any commission for d examination of any witness (v) any other matter which may b prescribed. (4) Duty of reg on receipt of reference of dispute (a) elect to decide dispute himself or (b) trf it for disposal to any person who has been invested by gov with powers in that behalf. Or (c) refer for disposal to an Arbitrator appointed by reg. (5) power of reg to withdraw the reference (6) award shall be final pending decision or award, d reg, such person , or d arbitrator may make such interlocutory orders, as he m ay deem necessary, in d int of justice.

R-68 Mode of comm. Of orders and decisions in deciding disputes-award passed by settling officer ll sent to d applicant with seal of court or reg by regd post. One copy ll be retained by officer fir 12yrs. One copy to defendants by regd post. S-70A CAC (1) constitution of CAC by gov (2) service condition-quali, term, salary, allowances decided by gov time to time. (3) power of gov to make rules for regulating d procedure & disposal of business of CAC. (4) 2010- d gov or reg ll appoint as many officers and employees as may b necessary to assist CAC. (5) employee shall continue as gov servants. S-71 winding up of societies-(1) inq by reg s-65, ins under s66 or on receipt of app made by NLT3/4th of mbrs of a soc, is of opinion that d soc ought to b wound up, he may, after giving a notice of making its rep & in consultation with FB & CCU, by order in b/w direct it to be wound up. (2) grounds- (a) where mbr is less than 25 (b) not commenced working withn 6 months of reg, unless time is granted by the reg, or has ceased to work. or (c) no of actual worker falls below d prescribed limit for soc formed specially for d benefits of such mbr. (3) within 6yr if a proposal of revitalization has been passed then winding up cancel. S-72 Liquidator- (1) appointment of liquidator- by reg. Fix his remuneration. (2) duty of liquidator-take into his custody all property, claims of soc, take action to prevent any loss to such property. (3)effect of filing of appeal-against order of winding up-stay the liquidation procedure. (4) re vesting of property in the custody of society. S-73 powers of liquidator- (1) assets of d soc ll vest in d liquidator. Liquidator hv power to realise assets by sale or otherwise. (2) powers of liquidator subject to the control of reg. (a) to institute 7 defend suits & other legal proceedings on behalf of d soc by d name of his office. (b) determine d contribution made by mbr,nominee, past, ceased, legal,heir. (c) investigates al claims against society., decide priority against claimants. (d)pay claims against society including int upto d date of winding up. (e) determine the person & in what proportion the cost of liquidation are to be borne. (f) to determine the status of a personpresent, past, nominee,deceased (g) to give directios regarding collection and distribution of assets. (h) to carry on the business of the soc as may b necessary for beneficial winding up. (i) to make any compromise with creditors. (j) compromise all debts and claims. (2A) time limit for winding up-within 3yrs period laps due to appeal ll b excluded. (3) when wound upmake a report to reg & deposit d record of soc in such place as reg may direct. R-69 procdure to be adopted by liquidator (1) appointment of d liquidator ll be notified in official gazette by reg. (2) publication of notice by liquidator- to meet all claims against soc-within 2 month submit your claim. (3) Determination of contribution of mbr, past.... on the date of order of winding up. If sum assessed against any mbr regarding such contribution liquidator may issue subsidiary order against them. (4) filing of progress report to reg. (5) power to empower a person to make collection (6) deposit of amt- post office saving bank or in FB or with such other banks as may be approved by reg and shall stand in d name of liquidator. (7) remuneration to liquidator-fix by reg. That ll be included in d cost of liquidation. (8) power to call meetings of mbr of soc (9) at conclusion of winding up of proceedings-call a general meeting, summarise his proceedings, and report what sum remains in his possession after meeting all liab and suggest how surplus should be utilised. (10) deposit of amt covered by undischarged liab...with FB. Reg suo moto or on the appl of FB pass an order directing that d said amt ll be added to d bad debt reserve of d FB. (11) removal of liquidator- by reg with sufficient reason. Other liquidator ll be appointed an possession ll be trfed. (12) time limit-3yrs from date of appointment. May grant time extension on sufficient ground. R-70 Disposal of record of a soc ordered to b wound up. Retained by liquidator in his office for 3yrs from date of reporting of completion of winding up. S-75 Enforcement of charge- powers of reg to direct d payment of amount due to d society-may on td appl of a soc by order in b/w , direct d payment of any debt due to d

society by any mbr /past mbr or deceased mbr, by sale of d property, which is subjected to a charge under ss-1 of s-35. Provided a notice had been served b4 30 days. R-71 Appl for enforcement of charge. Applicant ll specify d amt due as on date, distinctly noting d amt originally disbursed, interest, cost if any etc., name and add of d person from whom d amt is due & particulars of repayment. The properties on which society claims charge shall also be specified. A chalan of remitted fee. (2) presentation of app- in person or by regd post with no of additional copies required to be served on d person against whom execution proceedings are taken. (3) notice to the concerned person- directing him to pay d debt within 30 days from date of serving him notice. (4) sale of property-if no action from d party. If the person files an obj for d correction of amt-reg ll decide the points before issuing order. (5) amount due after the sale of property. S-76 Execution of orders- if execution of order regarding award or compensation not carried out (a) deemed decree of a civil court & shall be executed in same manner. (b) if there was an order for recovery of money then Recovery as arrears of public revenue. Provided app for such recovery shall be made (i) to d collector & ll be accompanied by a certificate signed by d reg or person auth in ds behalf. (ii)time limit is 12yrs from date fixed in order (c) attachment & sale- be executed by the reg or any person subordinate to him empowered by reg in ds behalf, by d attachment & sale or sale without attachment of any property of d person or a society against whom d order, decision or award has been passed. R-72 Issue of certificate under s-76 (1) if holder of award is not discharging the award apply to reg. Apply in form no12. (2) certificate shall be issued only once. (3) issuing of duplicate certificate on d penalty money of rs 5 by reg issue a duplicate of the certificate with the word marked duplicate R-73 execution proceeding under d revenue recovery act-for S-76(b) recover by revenue officers cost of execution under revenue recovery act shall be recovered and credited to gov. This shall be deducted in the first instance from d amt realised and bal alone paid to decree holder. R-74 Procedure for execution of decision Award or order. (1) app for execution shall apply to reg. (2) form and procedure of appl-prescribed by reg.-signed by decree holder& shall be accompanied by original of order, decision or award, & d receipted chalan obtained from d treasury for payment of fees. The decree holder may indicate whether he wishes to proceed against the immovable property or to secure the attachment of any movable property. (3) sale officer ll prepare a demand notice in writing in duplicate , in d form prescribed by reg setting forth d name of defaulter & d amount due from him and serve it on d defaulter concerned. (4) liab of legal rep-if deafaulter dies b4 decree has fully satisfied-sub rule 1 made against the heir or legal rep. S-78 Attachment of property b4 award or order if any person with intent to delay or obstruct d enforcement of any order, decision or award that may be made against him under d provision of this act- (a) is about to dispose of the whole or any part of his property (b) is abt to remove whole or any part of his property from d jurisdiction of reg, arbitrator, or d liquidator as d case may b, unless adequate security is furnished, by order in writing direct the attachment of d said property. It is equal to d attachment made by civil court. S-79 Recovery of sum due to gov-(1) as arrears of public revenue due on land (2) system of realisation-1st from d property of soc. Then mbr (liab of past mbr as per s-26) S-81 Tribunal- (1) constituted by gov, consist of single mbr. (2) qualification required is of a district judge in the state. (3) term, salary, & allowances & other condn of service of mbr ll be such as may be decided by gov time to time. (4) gov ll make rules for regulating d procedure & disposal of d business of d tribunal. S-82 Appeals to Tribunal- by any person aggrieved by (a) an award of d CAC under (1) of S-70 (b) order of reg made under clause ii of ss8 or clause ii of ss9 of s14 (c) decision of reg made under ss6 of s70 (d) decision under ss6 of s70 of d person invested with powers in that

behalf , by d gov (e) any award of d arbitrator under ss6 of s70 may within 60 days from date of such award or decision as d case may be appeal to tribunal , may pass such orders on appeal as it may deem fit. 2010 (1A) tribunal ll pass an order under ss1 within 6 months with direction to comm. D copies thereof within 15 days to d parties thereof. (2) an order passed by the tribunal under ss1 shall be final. S-83 Appeals to other Authorities (1) An appeal shall lie under this section against (a) an order of d registrar made under sub section 2 of s7 refusing to reg a society. (b) order refusing to reg an amendments (c) order refusing to register an amendment (d) order of apportionment of cost (e) an order of surcharge made by reg under s68 (f) order to wind up s71 (g) order by liquidator s73 (h) order of execution s76 (i) order of attachment s78 (j) order made by any other officer (2) time limit for filing an appeal-within 60 ds from date of order or decision (a) if order was made by reg-to gov (b) in other cases to reg, and d gov or reg may pass such order on appeal as they may think to fit. S-84 Revision by tribunal tri may call for and examine d record of any proceedings for the legality of order, in case the tri find that the order should modified it may pass such order theron as it may deem fit. Provided tha d tri shall not take any action under this section if (a) time for appeal against d decision or order has not expired. (b) d order or decision has been made d subject matter of appeal. Provided further no order shall be made under this section unless notice has been given to all interested parties and they hv been given a reasonable opportunity of being heard. S-85 review of orders by tri- (1) may either on d app of reg, or party, interested review its own order in any case and pass in reference thereto such order as it thinks fit: grounds of review- discovery of new and important matter or evidence, notice to all parties (2) time limit for review within 90 ds from the date of comm. Of order by tri. R95 HQ of Tribunal tvm R=123 fees for appeals (1) rate of fee for appeal A. (a) monetary dispute -5%of the amt involved subjected to a min of Rs200 and max of 2000. (b) non monetary-(i)election dispute2000 (ii)other 500 B. An appl for review under s85 250 (2) no fee for the app filed by reg. R-124A fees for appeals & revisions b4 d gov or reg (1)b4 reg/gov under sec 83-1k (2) b4 reg/gov under s87 chalan receipt of 500