Section 177 in Tamil Nadu Co-operative Societies Rules, 1988
177. Statement and returns to be furnished by sugar mill to the Registrar.
(1)Every sugar mill shall prepare for each co-operative year and submit to the Registrar within a period of three months from the close of the co-operative year,-(a)a statement showing the receipts and disbursements for the year or trial balance at the end of the year;(b)a profit and loss account;(c)a balance-sheet; and(d)such other statement or return as the Government may, from time to time, specify.(2)(a)Every sugar mill shall also furnish a copy of the statements or returns submitted to the Registrar under sub-rule (1) to the financing bank and the Federation simultaneously;(b)The Federation shall submit to the Registrar a consolidated statement or the statements and returns received under clause (1) within a period of four months from the close of the co-operative year.(3)Every sugar mill shall, in addition to the statements and returns referred to in sub-rule (1), submit, within a period of three months from the close of the co-operative year, to the Registrar a statement of verification of the stock at the close of the co-operative year, of articles in which the sugar mill transacts business.(4)Where any sugar mill or Federation fails to submit any statement or return specified in sub-rule (1), (2) or (3) within the time specified therein, the Registrar may depute an officer of the Government or authorise an employee of the Federation to prepare the necessary statement of return and the Registrar may determine, with reference to the time involved in the work and the emoluments of the officer deputed or of the employee of the Federation authorised to do it, the charges which the sugar mill or the Federation shall pay to the Government or the Federation, as the case may be.(5)Every sugar mill and the Federation shall prepare a list of their members as on the last day of each co-operative year and furnish a copy of such list to the Registrar within three months from the close of such year.
