Section 53B(4) in The Maharashtra Cooperative Societies Rules, 1961
(4)The Director of Sugar, Maharashtra State, shall certify the amount of annual contribution payable under Rule 53-A by every sugar factory (other than a cooperative sugar factory) and send the certificate tO the relevant Central Society. The certificate in respect of every co-operative year shall be sent before 15th day of August of the next following co-operative year.