Section 67 in Jammu and Kashmir Co-operative Societies Rules, 2001
67. Statement and returns to be furnished by Societies
(1)Every Co-operative Society shall prepare for each Co-operative year in such form as may be specified by the Registrar—(a)a statement showing the receipts and disbursement for the year;(b)a profit and loss account;(c)a balance sheet; and(d)such other statements or returns as may be specified by the Registrar.(2)Every Co-operative Society shall submit to the Registrar annually, within such time as he may direct a copy of the statements specified in sub-rule (1). After the Registrar or the Auditor has verified the statements and granted his Audit Certificate, the society shall publish the Audit Certificate and such of the prescribed statement as he may direct in the manner specified by him and the Audit Certificate shall so far as practicable be granted within one year from the date of receipt of the statements specified in sub-rule (1).(3)Every Co-operative Society shall, in addition to annual statement specified in sub-role (1) also submit to the Registrar any statement or return in such form, within such time and for such period as the Registrar may specify.(4)In case of failure by any society to submit any statement or return specified in sub-rule (1) or sub-rule (3) within the specified time, the Registrar may depute an officer to prepare necessary statement or returns, in such cases, it shall be competent for the Registrar to determine the charges/expenses and emoluments of the officer deputed to do the same and such expenses and charges shall be borne by the concerned society and shall be paid to the Govt. and also the Registrar shall direct such recovery from the society.(5)Every Co-operative Society shall prepare a list of its members as on the last day of each Co-operative year.The list shall be kept open at the office of the society during office hours for inspection by any member of the society. The list of members shall be revised fourteen days prior to the date of meeting fixed for election of the committee of the society and shall include the members admitted and exclude the members removed during the period commencing from the date when the list was revised and ending with the date of the revision of the list.
