Section 53B(10) in The Maharashtra Cooperative Societies Rules, 1961
(10)The relevant Central Society shall maintain books of accounts of the annual contributions due from each society which operates in the area of its operation and each sugar factory situated in that area. The State Level Caderisation Committee shall maintain books of accounts of the annual contributions due from the Maharashtra State Co-operative Bank Limited (incorporating the Vidarbha Cooperative Bank Limited), Bombay the Maharashtra State Co-operative Marketing Federation Limited, Bombay and the Maharashtra State Co-operative Land Development Bank Limited, Bombay. Every such book of accounts shall contain the following particulars, namely-(i)the society or the sugar factory from which the annual contribution is due;(ii)the amount of annual contribution collected from such society or sugar factory;(iii)the balance of arrears of the annual contribution payable by such society or sugar factory or the excess amount paid by it.
