Section 140 in The West Bengal Co-Operative Societies Act, 1983
140. Presumption raised by entry in register of members. -
(1)A register of members or shares maintained by a co-operative society in the prescribed manner shall be prima facie evidence of-(a)the date on which the name of any person has been entered in such register as a member of such co-operative society, and(b)the date on which any such person has ceased to be a member of such co-operative society.(2)If for any person the register of members or shares is not available, the detailed list of members with shareholding enclosed with the audit report, if any, shall be treated as prima facie evidence of membership as on the date the balance sheet is drawn up.
