Section 32 in Himachal Pradesh Societies Registration Act, 2006
32. Books of accounts to be kept by the Society.
(1)Every Society shall keep at its head office proper books of accounts in which shall be entered accurately-(a)all sums of money received and the source thereof, and all sums of money expended by the Society and the objects or purposes for which such sums are expended;(b)the assets and liabilities of the Society; and(c)details of immovable property acquired by the Society.(2)The books of accounts shall be open to inspection by the office bearer or members of the Society or the Registrar or the person authorized by the Registrar during the office hours.(3)For the purpose of sub-section (1), proper books of accounts shall not be deemed to be kept with respect to the matters specified therein, if they do not give a true and fair view of the state of affairs of the Society and explain its transactions.
