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State of West Bengal - Section
Section 157 in West Bengal Co-operative Societies Act, 2006
157. Power to make rules.
| Serial No. | Section | Power |
| (1) | (2) | (3) |
| 1. | Sub-section (1) of section 140. | To require any office (including a former officer) to pay tothe assets of the Co-operative society for making good to losssustained by it in direct consequences of the commission oromission specified or to restore any property misappropriate orfraudulently retained and to pay the cost of any proceeding underthis section. |
| 2. | Section 141. | To impose penalties for certain contravention of theprovisions of this Act or the rules or the by-laws. |
| 3. | Sub-section (3) of section 145. | To give leave and impose conditions for proceeding with orinstituting any suit or other legal proceeding against aliquidator or a Co-operative society or a member thereof. |
| 4. | Sub-section (4) of section 150. | To sanction the institution of any prosecution under this Act. |
| Serial No. | Nature of sum due | Method of recovery |
| (1) | (2) | (3) |
| 1. | Sums payable towards dues recoverable under section 59. | By the certificate officer as a public demand upon requisitionby the Co-operative society. |
| 2. | Audit fee payable under sub-section (1) and the expenses forcompleting the accounts payable under sub-section (4) of section97. | By the certificate officer as a public demand upon requisitionby the Director or Co-operative Audit or with his approval by theAudit officer. |
| 3. | Cost of inspection or inquiry apportioned under section 101. | By the certificate officer as a public demand upon requisitionby the Registrar. |
| 4. | Sums payable by an award under section 103. | By the certificate officer or by a civil court having localjurisdiction upon applications by the awardee as a public demandupon requisition by the awardee. |
| 5. | Sums assessed by a liquidator or contributions under clause(h) of Sub-section (14) of section 111. | By the certificate officer as a public demand upon requisitionby the liquidator. |
| 6. | Dues payable by a member or his surety of successor of adeceased member under section 139. | By the certificate officer as a public demand upon requisitionby the Registrar or by any person authorized by him or by theCo-operative society or by the financing bank. |
| 7. | Sums payable by an officer (including a former officer) of aCo-operative society under section 140. | By the certificate officer as a public demand upon requisitionby the Registrar. |
| 8. | Sums payable under section 141 by a person for certaincontravention of the provision of this Act or the by-laws. | By the certificate officer as a public demand upon requisitionby the Registrar. |
| 9. | Expenses incurred and the sums payable under section 142. | By the certificate officer as a public demand upon requisitionby the Registrar. |
| Sl. No. | Appeal lies against | By whom appeal may be preferred | Authority to whom appeal shall lie | Period of limitation |
| (1) | (2) | (3) | (4) | (5) |
| 1. | An order of change of liability, transfer of assets andliability division and amalgamation of a Co- operative societyunder section 21. | Any member or creditor or Co-operative society aggrieved bysuch order. | The Co-operative Tribunal. | Two months from the date on which the order is communicated ortwo months from the date of knowledge of such order. |
| 2. | An order of amalgamation or reorganization of Co-operativesocieties under section 22. | Any member or creditor or Co-operative society aggrieved bysuch order. | The Co-operative Tribunal. | Two months from the date on which the order is communicated ortwo months from the date of knowledge of such order. |
| 3. | An order for dissolution of a board of directors ordisqualification thereof under section 34. | Any director of the board. | The Co-operative Tribunal. | Two months from the date on which the order is communicated ortwo months from the date of knowledge of such order. |
| 4. [] [[Substituted by section 15 of the West Bengal Co-operative Societies (Second Amendment) Act, 2013, (West Bengal Act No. 7 of 2013), w.r.e.f. 19.2.2013, earlier section read as follows :4. An order dissolving a board and appointing administrator under section 35. Any director of the board. The Co-operative Tribunal. Two months from the date on which the order is communicated or two months from the date of knowledge of such order.]] | An order of dissolution or supersession of a board andappointing administrator under section 35 or appointment ofspecial officer on expiry of term of board under section 36. | Any director of the Board. | The Co-operative Tribunal. | Two months from the date on which the order is communicated ortwo months from the date of know-ledge of such order. |
| 5. | Any refusal by a Co-operative society to admit an applicationas member under section (3) of section 64. | Any applicant aggrieved. | The Registrar. | Thirty days from the date of receipt of decision. |
| 6. | An order for appointment of cost under section 101. | Any person aggrieved. | The Co-operative Tribunal. | One month from the date on which the order is communicated. |
| 7. | An order of the Registrar in an appeal under sub-section (5)of section 93. | Any person aggrieved. | The Co-operative Tribunal. | One month from the date on which the order is communicated. |
| 8. | An order, decision or award under section 103. | Any person aggrieved. | The Co-operative Tribunal. | One month from the date on which the certified copy of theorder, decision or award is supplied provided that the period ofdelay in filing an application for certified copy shall be takeninto account in computing the period of one month. |
| 9. | An order for dissolution of a Co-operative Society underChapter XII. | Any member of the Co- operative society of a creditor or theCo-operative society. | The Co-operative Tribunal. | Two months from the date on which the order is communicated orthe date of know-ledge of such order. |
| 10. | An order, decision or award of a liquidator under section 111. | Any person aggrieved. | The Registrar. | Two months from the date on which the order, decision or awardis communicated. |
| 11. | An order, under section 140 for payment of compensation orrestoration of property. | Any person aggrieved. | The Co- operative Tribunal. | Two months from the date on which the order is communicated. |
| 12. | An order under section 141 for payment by way of penalty. | Any person aggrieved. | The Co-operative Tribunal. | Two months from the date on which the order is communicated. |
| 13. | An order under section 142 for payment of fine. | Any person aggrieved. | The Co-operative Tribunal. | Two months from the date on which the order is communicated. |
| Sl. No. | Offence | Person liable | Penalty |
| (1) | (2) | (3) | (4) |
| 1. | Unauthorized used of the word "Co-operative" or itsequivalent in contravention of section 9. | Any Company, Co- operative society or Person or a body ofpersons. | Imprisonment for a term which may extend to two years or finewhich may extend to five thousand rupees or both. |
| 2. [] [[Substituted by section 16(1) of the West Bengal Co-operative Societies (Second Amendment) Act, 2013, (West Bengal Act No. 7 of 2013), w.r.e.f. 19.2.2013, earlier section read as follows :2. Wilfully making false return or furnishing false information required to be made or furnished under this Act. Any person making such return or furnishing such information. Imprisonment for a term which may extend to six months or fine which may extend to five hundred rupees or both.]] | A Co-operative Society or an officer or member thereofwilfully makes a false return or furnishes false information, orany person wilfully not furnishes any information required fromhim by a person authorized in this behalf under the provisions ofthis Act. | Any person making such return or furnishing such informationor any person so neglecting or refusing. | Imprisonment for a term which may extend to six months or finewhich may extend to one thousand rupees or both. |
| 3. | Transfer of any property without previous permission of aCo-operative society on which it holds a first charge undersection 53. | Person by whom or on whose behalf the property is transferred. | Fine which may extend to the value of the property of fivethousand rupees which is more. |
| 4. | Transfer of any property on which a charge has been createdunder clause (a) of section 54 in contravention of clause (c) ofthat section. | Person by whom or on whose behalf the property is transferred. | Fine which may extend to the value of the property fivethousand rupees which is more. |
| 5. | Failure to make deduction and payment under section 59 insatisfaction of debt due to a Co-operative society from a member. | The employer of the member or the Drawing and DisbursingOfficer of the member. | Imprisonment for a term which may extend to six months or finewhich may extends to one thousand rupees or both. |
| 6. [] [[Substituted by section 16(2) of the West Bengal Co-operative Societies (Second Amendment) Act, 2013, (West Bengal Act No. 7 of 2013), w.r.e.f. 19.2.2013, earlier section read as follows :6. Wilful neglect or refusal to comply with any lawful order or direction giving by the Registrar or the Director of Co-operative Audit. Any person so neglecting or refusing. Imprisonment for a term which may extend to six Months or fine which may extend to five hundred rupees or both.]] | Any person wilfully or without any reasonable excuse disobeysany summons, requisition or lawful written order issued under theprovisions of this Act. | Any person so disobeying. | Imprisonment for a term which may extend to six months or finewhich may extend to one thousand rupees or both. |
| 7. | Wilful neglect or refusal to any act, make any return orfurnish any false information required under this Act or anyfalse declaration under section 87. | Any person so neglecting or refusing. | Imprisonment for a term which may extend to three months orfine which may extend to five hundred rupees or both, and in thecase of a continuing offence a further fine fifty rupees for eachday for so long as it continue after conviction. |
| 8. | Non-compliance of order of the Registrar under section 100. | Any person so neglecting or refusing. | Imprisonment for a term which may extend to three months orfine which may extend to five hundred rupees or both, and in thecase of a continuing offence a further fine fifty rupees for eachday for so long as it continue after conviction. |
| 9. [] [Inserted by section 16(3), ibid, w.r.e.f. 19.2.2013.] | Any employer who without sufficient cause, fails to pay to aCo-operative Society amount deducted by him from its employeewithin a period of fourteen days from the date on which suchdeduction is made. | The employer. | Imprisonment for a term which may extend to six months or finewhich may extend to one thousand rupees or both. |
| 10. | Any officer or custodian who wilfully fails to handovercustody of books, accounts, documents, records, cash, securityand other property belonging to a Co-operative Society of whichhe is an officer or custodian, to an authorized person. | The officer or custodian. | Imprisonment for a term which may extend to six months or finewhich may extend to one thousand rupees or both. |
| 11. | Adopting corrupt practice before, during or after the electionof the members of the board or office bearers of a Co-operativeSociety. | Any person so adopting | Imprisonment for a term which may extend to six months or finewhich may extend to one thousand rupees or both. |
| Sl. | Type of Cooperative society |
| 1. | All Apex Co-operative society. |
| 2. | All Central Co-operatives including District Co-operativeunion. |
| 3. | All Agriculture & Rural Development Banks. |
| 4. | All Primary Co-operative Banks. |
| 5. [ [[Omitted by section 17 of the West Bengal Co-operative Societies (Second Amendment) Act, 2013, (West Bengal Act No. 7 of 2013), w.r.e.f. 19.2.2013, earlier section read as follows :5. Any Co-operative, Annual Turnover of which is Rupees one crore or above.]] | * * *] |
| Serial No. | Section | Power |
| (1) | (2) | (3) |
| 1. | Sub-section (1) of section 97. | To appoint Audit officer. |
| 2. | Sub-section (2) of section 97. | To draw audit programme and to appoint new audit officer onthe failure of the audit officer to take up audit. |
| 3. | Sub-section (1) of section 97. | To receive annual return from co-operative societies. |
| 4. | Sub-section (1) of section 98. | To accept report of audit officer. |
| 5. | Sub-section (2) of section 98. | To accept report of rectification of defects in the auditreport from a Co-operative society. |
| 6. | Sub-section (3) of section 98. | To direct rectification of defects in the audit report and toreceive report of compliance from Co-operative society. |
| Act 40 of 2006 | Act XLV of 1983 |
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| Schedule 1 | Schedule 1 |
| Schedule 2 | Schedule 2 |
| Schedule 3 | Schedule 3 |
| Schedule 4 | Schedule 4 |
| Schedule 5 | Schedule 5 |
| Schedule 6 | Schedule 6 |