Section 44(1) in The Delhi Co-operative Societies Rules, 2007
(1)The president, secretary, treasurer and vice president of a co-operative society shall interalia be responsible, jointly and severally and the officer appointed by the committee for the following tasks namely:-(a)maintaining the books of account;(b)maintaining other books and registers as prescribed in these rules; and(c)prepare returns and statements as prescribed in these rulesProvided that a person entrusted with the duty of maintaining the accounts shall not be the in charge of cash of the co-operative society:Provided further that in case of co-operative societies having Government share money, officers appointed for maintaining the accounts shall be responsible.
