Section 80(1) in Assam Co-Operative Societies Act, 2007
(1)Every cooperative society shall keep at its Head office the following accounts, records and documents, namely -(a)a copy of this Act with amendments made therein from time to time;(b)copies of other laws and regulations to which the cooperative society is a subject;(c)a copy of its bye-laws, with amendments made therein from time to time;(d)a copy of the Regulations framed under clause (7) of Section 38 and amendments made therein from time to time;(e)the minutes books;(f)accounts of all sums of money received and expended by the cooperative society and their respective purposes;(g)account of all purchases and sales of goods by the cooperative society;(h)account of the assets and liabilities of the cooperative society;(i)a list of members, their fulfillment of responsibilities over the previous financial year, their eligibility to exercise their rights for the current twelve months period updated within sixty days of closure of the cooperative year; and(j)all such other accounts, records and documents as may be required by this Act or other laws and regulations or bye-laws of the cooperative society :Provided that where a cooperative society has branch offices, summarised statements of accounts relating to such branch office, shall be available at the Head office for each quarter of financial year within fifteen days of the end of that quarter.
