Section 65 in The Maharashtra Cooperative Societies Rules, 1961
65. Accounts and books to be kept.
- [(1)] [Rule 65 was renumbered as sub-rule (1) by G.N. No. CSL 1186/134313/132/ISC (i), dated 16.10.1987] Every society shall keep the following accounts and books, [registers, documents, lists, forms, returns, in such form including electronic or any other form, namely:-] [Inserted by Notification No. CSL-2014/697/C.R.04/13C, dated 30.8.2014 (w.e.f. 23.12.1961).](1)A register of members including persons nominated under Section 38 in Form T.[(1-a) A list of active members in Form J-1; [Inserted by Notification No. CSL-2014/697/C.R.04/13C, dated 30.8.2014 (w.e.f. 23.12.1961).](1-b) A list of non-active members in Form J-2;](2)A register of shares.(3)A register of debentures and bonds (where capital is raised by debentures and bonds).(4)Minute book recording proceedings of general meetings.[(4-a) Record of attendance of general body meetings ;] [Inserted by Notification No. CSL-2014/697/C.R.04/13C, dated 30.8.2014 (w.e.f. 23.12.1961).](5)Minute book recording proceedings of committee meetings [and sub-committee meetings if any ;] [Inserted by Notification No. CSL-2014/697/C.R.04/13C, dated 30.8.2014 (w.e.f. 23.12.1961).](6)Cash book.[(6-a) Day book ; [Inserted by Notification No. CSL-2014/697/C.R.04/13C, dated 30.8.2014 (w.e.f. 23.12.1961).](6-b) Bank book;](7)General ledger and personal ledger.(8)Stock register.(9)Property register, [in Form "X-1";] [Inserted by Notification No. CSL-2014/697/C.R.04/13C, dated 30.8.2014 (w.e.f. 23.12.1961).][(9-a) Register of auditors appointed and their written consent ;] [Inserted by Notification No. CSL-2014/697/C.R.04/13C, dated 30.8.2014 (w.e.f. 23.12.1961).](10)Register of audit objections and their rectification.[(10-a) Returns of the Society, in Form " Y "; and] [Inserted by Notification No. CSL-2014/697/C.R.04/13C, dated 30.8.2014 (w.e.f. 23.12.1961).](11)Such other accounts and books as from time to time be specified by the State Government by special-or general order for any society or class of societies.(2)[ Where the State Government directs by order as provided under subsection (2A) of Section 81 that the cost audit of any society or class of societies shall be conducted, such society or class of societies shall, in addition to the accounts and books required to be kept under sub-rule (i), also maintain such books, records and accounts in such manner as the State Government may specify by general or special order from time to time for the purposes of cost audit.] [Sub-Rule (2) was added by G.N. CSL 1186/134313/132/ISC-(i), dated 16.10.1987]
