Section 42 in The Delhi Co-operative Societies Rules, 2007
42. Registrar may require statements and returns to be furnished.
(1)Every co-operative society shall prepare the following statements and returns for each co-operative year, namely:-(a)a statement showing the receipts and disbursements for the year;(b)a profit and loss account;(c)a balance-sheet;(d)in case of co-operative housing societies details of members resigned, enrolled, ceased and expelled with the approval of Registrar and a updated list of members of the such co-operative housing society; and(e)such other statement or return as may be specified by the Registrar from time to time.(2)The balance sheet of a co-operative society shall reflect a true and fair view of the state of affairs of the co-operative society. The profit and loss account of the co-operative society shall give a true and fair reflection the profit and loss of the society. Every co-operative society shall submit a copy of each of the statements specified in sub-rule (1), to the Registrar annually within one hundred eighty days next after the date fixed for making of its account for the year.Explanation. - For purposes of this sub-rule reference to balance sheet or profit and loss account, shall include any subsidiary statements or documents annexed thereto and any notes thereon.(3)Without prejudice to sub-rule (1), a consumers' co-operative society, producers' cooperative society and any other co-operative society, if so, required by the Registrar by order shall submit, a statement of verification of the stock at the close of the preceding co-operative year of articles in which the society transacts business to the Registrar annually within such time as may be specified in that order.
