The Societies Registration (Maharashtra) Rules, 1971 Complete Act - Bare Act

(1)- These rules may be called the Societies Registration (Maharashtra) Rules, 1971. (2) They extend to the whole of the State of Maharashtra.

(a) "Act" means the Societies Registration Act, 1860;

(b) "Assistant Registrar" means an Assistant Registrar of Societies appointed under section I B;

(c) "Registrar" means the Registrar of Societies appointed under section IB;

(d) "Schedule" means a Schedule appended to these rules;

(e) "Section" means a section of the Act.

(1) The areas for the purpose of the Act shall be as follows, namely:

(a) Greater Bombay Area

(b) Poona Area

(c) Kolhapur area

(d) Nasik Area

(e) Aurangabad Area

(f) Nagpur Area

(g) Akola Area

(2) The limits of each area shall be as follows, namely:

(a) Greater Bombay area comprising the areas, for the time being

Specified in Schedule 'A' to the Greater Bombay Laws and the Bombay High Court (Declaration of Limits) Act, 1945 (Bom. XVII, of 1945), and the district of Kolaba, (b) Poona area comprising the districts of Poona, Ahmednagar, and Sholapur. (c) Kolhapur area comprising the districts of Kolhapur, Sangli, Satara and Ramagiri. (d) Nasik Area comprising the districts Nasik, Jalgaon, Dhulia and Thana. (e) Aurangabad area comprising the districts of Aurangabad, Bhir, Nanded, Parbhani and Osmanabad. (f) Nagpur comprising the districts of Nagpur, Wardha, Bhandara, Chanda and (g) Akola area comprising the Akola, Yeotmal and Buldhana.

(l) The memorandum of association 9f a society may contain the following declaration, that is to say

"We, the following persons, being desirous of forming ourselves into a society under the Societies Registration Act, 1860, have subscribed our names of this memorandum".

(2) Such declaration shall be signed by any seven or more persons associated with the society. It shall also be dated.

The fee of Rs. 50 to be paid to the Registrar under section 3 for the Registration of a society shall accompany the memorandum of association, and it shall be paid in cash.

Where a society is registered under the Act, a certificate in the following form shall be issued in token of such registration. Such certificate shall be signed by on the Registrar or Assistant Registrar in-charge of the area where the society is desired to be registered, and shall bear his official seal, if any.

"CERTIFICATE OF REGISTRATION"

(THE SOCIETIES REGISTRATION ACT, 1860)

(Act XXI of 1860)

Registration No.

It is certified that__________________________________________________________ has this day been duly registered under the Societies Registration Act, 1860 (XXI of 1860).

SEAL

Registrar/Assistant Registrar of

The annual list of the persons referred to in section 4 shall be forwarded to the Assistant Registrar in the form of a statement in Schedule 1.

(1) The information or returns relating to persons employed by a society shall be furnished to the Assistant Registrar by registered post or be filed in person in the office of the Assistant Registrar, in the form of a statement in Schedule 11.

(2) Such statement shall be furnished annually in the month of January.

Every governing body entrusted with the management of the affairs of a society not being a public trust within the meaning of the Bombay Public Trusts Act, 1950, shall keep regular accounts of all receipts and payments and movable and immovable property and of all encumbrances created on the property of the society and of all alienations made and loans taken or advanced on behalf of the society. The account shall contain all such particulars as in the opinion of the Registrar shall facilitate preparation of the balance sheet and income and expenditure account in the form of Schedules III and IV.

(2) The Governing body of a society shall get accounts audited annually in the manner prescribed in rule IL

(i) in the case of a society having a gross annual income of more than Rs. 5,000, by a Chartered Accountant;

(ii) in the case of a society having gross annual income of Rs. 5,000 or less, by a Chartered Accountant or a person authorised by the State Government under sub-section (4) of section 12D.

For the purpose of audit under sub-section (4) of section 12D the Registrar or the Assistant Registrar may either on his own motion or at the request of the auditor:

(a) require the production before the auditor, of any book, deed, account, voucher or other document including certified copies of the memorandum of association and rules and regulations of the society or record necessary for the proper conduct of the audit-,

(b) require the governing body or any person having the custody or control of or accountable for any such book, deed, account, voucher or other document or record to appear in person before the auditor;

(c) require the governing body or any such person to give the auditor such information as may be necessary for the aforesaid purpose-,

(d) require the governing body or any person having the custody or control of, or accountable for, any movable property belonging to the society to produce such property for inspection of the auditor or to give the auditor such information as may be necessary regarding the same.

(a) whether the accounts are maintained regularly, and in accordance with the provisions of the Act and these rules;

(b) whether receipts and disbursements are properly and correctly shown in accounts;

(c) whether the cash balance and vouchers in the custody of the secretary, treasurer or accountant or any other person of the society on the date of audit were in agreement with the accounts;

(d) whether all books, deeds, accounts, vouchers or other documents or record required by the auditor were produced before him;

(e) whether an inventory, certified by the secretary of movables of the society has been maintained;

(f) whether the secretary, treasurer or accountant or any other person required by the auditor to appear before him did so and furnished necessary information required by the auditor;

(g) whether any property or funds of the society were applied for any object or purpose other than the object or purpose of the society;

(h) the amounts outstanding for more than one year and the amounts written off, if any;

(i) whether all expenditure incurred on behalf of the society has been sanctioned from time to time by the government body or any other person or persons authorised to do so under the rules and regulations of the society; whether tenders were invited for repairs or construction involving expenditure exceeding Rs. 5,000.

(k) whether minutes of the meeting of the general body, governing body and other bodies or committees, if any, are maintained regularly and property;

(1) whether list of members is maintained and is kept up-to-date;

(m) the name and address of the present secretary to the society, with whom the communication is to be made:

(n) if the rules of the society prescribe any mode of investment of the money of the society; and whether the investment is as per such rules-,

(o) any special matter, the auditor may think fit or necessary to bring to the notice of the Assistant Registrar.

(2) The balance-sheet and income and expenditure account required under sub-section (2) of section 12E to be prepared by the auditor or any person authorised in this behalf and forwarded by him to the Assistant Registrar shall be in the form of Schedules III and IV, respectively.

(2) In every office of the Assistant Registrar, there shall be maintained a register of such audit reports received under sub-rule (1) in the form of Schedule V.

(I) Subject to the conditions and on payment of the fees hereinafter specified, the Assistant Registrar shall, on application by any person having interest or permitted in this behalf by the Assistant Registrar, allow inspection of any statement, notice, intimation, account, audit report or any other document filed under the Act not being those documents filed under section 4-A.

(2) The application shall specify the particulars of the documents, and contain such information as may be necessary for identifying the documents required for inspection.

(3) A fee at the rate of one rupee per day shall be charged for the inspection of each party or portion thereof in the register maintained by the Assistant Registrar or each statement, notice or intimation, account or audit note or other document filed under the Act:

Provided that, the Assistant Registrar may by an order in writing allow inspection of any number of such documents on payment of such smaller fee as he may deem proper, regard being had to the income of the society, the nature of the document, the reason for inspection or any other reason relevant for charging lesser fees:

Provided further that, the minimum fee which the Assistant Registrar shall charge, shall be a fee payable at the rate of one rupee for every day on which the inspection is made.

(4) Such inspection shall be allowed during office hours only; subject to such supervision as the Assistant Registrar may in each case direct.

(1) On payment of the fees herein specified, the Assistant Registrar or an officer authorised by him, in this behalf shall, on application by any person having interest or any other person permitted by the Assistant Registrar or officer authorised by him in this behalf furnish him with certified copies under his hand of the following documents, not being documents filed under section 4-A of the Act:

(a) any statement, notice, intimation, account, audit report, or any other document filed under the Act;

(b) any certificate issued by the Assistant Registrar.

(2) The fees for the supply of certified copies shall be-(a) 25 naye paise, for every 100 words or fraction thereof as copying fee; (b) 7 paise, for every 100 words or fraction thereof as comparing fee; (c) 3 paise, for every sheet of full scape paper used in preparing a copy or copies asked for-, (d) in the case of a document in the tabular form twice the rate of fee fixed for copying and comparing.

Provided that, where a copy of any document is required within a period of twenty-four hours, but not exceeding forty-eight hours, there shall be paid an additional fee equal to 50 per cent of the fee prescribed for copying and comparing.

(3) Where different persons apply for a single copy of the same document, the Assistant Registrar shall supply each of them an original and not a carbon copy at full rates. But if one person applies for more than one copy, he shall, on request, be given carbon copies (in addition to the original copy at the full rate) upon a maximum of five and shall be charged one-fourth of full copying and comparing fee with a minimum of twenty-five paise and thirteen paise respectively, per copy. Paper charges will be the same for both the original and carbon copies.

Every governing body of a society registered under the Act shall maintain a list of members within the meaning of section 15 in the Form of Schedule VI.