Section 2(h) in Jammu and Kashmir Co-Operative Societies Act, 1989
(h)"Co-operative" in relation to any Co- operative Society or class of such Societies means the year ending 31st day of March and where the accounts of such society or class of such societies are, with the previous sanction of the Registrar, Co-operative Societies, balanced on any other day, the year ending on such day.
