No.G (1) 7390/76.
Office of the Registrar of Co-operative Societies
Trivandrum, 18th February 1976
CIRCULAR No. 8/76
Sub: Kerala Government Servants Conduct Rules, 1960 - Rule 93A - Instructions issued.
According to Rule 93 A of the Kerala Government Servants Conduct Rules 1960, All Government Servants shall ordinarily reside within the limits of their headquarters stations i.e.. Within a radius of 15 Kilometres from their offices. Whenever any Government Servant finds it necessary to live outside the prescribed Headquarters he shall obtain specific sanction of the Head of office or other competent authority. Permission to reside outside the Headquarters will be granted only in exceptional cases, each case being considered on its merits and in accordance with administrative convenience. When a Government Servant living in the Headquarters station wants to leave the Station on private business he will have to obtain permission from his superior officer. It has come to the notice of the Registrar that a number of officers of this Department are not observing the above rule. All officers are directed to strictly adhere to the provisions under Rule 93 A of the Kerala Government Servants’ Conduct Rules, 1960. They are informed that any violation of this rule will be dealt with seriously.
2. All Heads of Offices of the Department are requested to bring this Circular to the notice of all their subordinates and report cases of violations promptly.
T. N. Jayachandran
Registrar of Co-operative Societies
\¼À kn.Fkv.2/60927/75
klIcWkwLw cPnkv{Smdm^okv,
Xncph\´]pcw, 10þ3þ1977
kÀ¡peÀ \¼À 10/76
hnjbw: Huj[ hnXcWw \S¯p¶ klIcW kwL§Ä 1945 se {Ukvkv Bâv tImkvsaänIvkv dqÄkv ]men¡p¶Xv kw_Ôn¨v.
klIcW taJebn {]hÀ¯n¡p¶ Huj[ hnXcW klIcW kwL§Ä 1945 se {Ukvkv Bâv tImkvsaänIvkv N«§Ä A\pimkn¡p¶ hn[w ]cntim[\m kÀ«n^n¡äpIfpw ^mÀakn cPnkvt{Sj³ kÀ«n^n¡äpIfpw ISIfn th hn[w {]ZÀin¸n¡mXncn¡pI, cPnkvädpIÄ IrXyambn kq£n¡mXncn¡pI, {]hÀ¯\ kab§fn \nbpIvXcmb ^mÀaknkväv kvYe¯nÃmXncn¡pI apXemb hognNIÄ hcp¯ns¡mncn¡p¶Xmbn ]cmXnIÄ Dmbncn¡p¶p. BbXn\m 1945 se {UKvkv Bâv tImkvsaänIvkv N«§Ä IrXyambn FÃm kvtämdpIfpw ]ment¡Xpw BbXn\v IrXy hntem]w \S¯p¶ kvtämdpIfpsS ta \nbam\pkrXamb A\´c \S]SnIÄ ssIs¡mffp¶XmsW¶pff hnhcw CXn\m Adnbn¨p sImffp¶p.
AUojWÂ cPnkv{SmÀ
No.G (3) 9398/75
Office of the Registrar of Co-operative Societies,
Trivandrum, 24th March 1976
CIRCULAR No. 16/76
Sub: Co-operative Societies-Government nominees on the Board of Directors of Co-operative Societies-Duties and responsibilities-Instructions-Issued.
Under Section 31 of the Kerala Co-operative Societies Act Government or any authority specified by the Government in this behalf shall have the right to nominate certain number of members to the Committees of certain Societies in which Government have got financial interest. Accordingly nominations are made by the Deputy Registrars or Registrar or Government as the case may be. The nominated Directors stand on a par with the other Directors in the matter of their powers and responsibilities as stipulated in the Kerala Co-operative Societites Act and Rules and the bye-laws of the society concerned. They are also responsible for safeguarding the interest of Government. The following instructions are therefore issued for the guidance of the nominated Directors:-
1. The nominated Directors should familiarise themselves with their duties and functions as well as the detailed working of the society so that they may function as effective Directors apart from the Board meetings.
2. They must try to attend all the Board meetings without fail. The bye-laws of societies generally provide that no member of the Board can absent himself for the meetings of the Board of Directors for more than three or four consecutive occasions without leave of the board. It is advisable that the Government nominees avoid such a risk.
3. In the Board meetings, decisions are taken on the basis of majority votes. In case of equality of votes, the President/Chairman or other presiding member shall have a casting vote. If any member disagrees with the majority decision it is necessary to record his dissenting views in the minutes of the Meeting.
4. It is presumably open to a Director to give a separate report to the share holders explaining the position in case there happen to be any difference of opinion between himself and other Directors concerning any of the transactions covered by the accounts intended to be submitted to the share holders (general body).
5. If he happens to be disqualified to hold the office as per provisions in the Act, Rules, bye-laws or any other law, it is the duty of a nominated director to disclose his disqualification to the society as well as to the authority which nominated him.
6. It is the duty of Board of Directors as a whole to see that the society maintains the prescribed Registers and Books of Accounts properly. This has to be ensured by insisting on monthly Receipts and Disbursement statements, quarterly Balance Sheet, periodical review of overdues etc. They are responsible for complying with the various Labour Laws, Taxation Laws and other Laws impinging on the business performance of the Society. Matters concerning investment, lending, borrowing, taking up new lines of business etc., will have to follow the lines laid down by the Act, rules and bye-laws. The responsibility of observing the requirements of the law, in all such matters is ultimately with the Board of Directors. In the matter of recruitment of employees it is necessary for each member of the Board of Directors to examine that the staff strength is in accordance with the approved pattern, that the society is financially sound to meet the additional cost, that there is really need for the appointment and that it is done after proper publication and examining the qualification and the competency of the applicants.
7. It is the duty of the Board of Directors to see that the statements and returns prescribed under Rule 33 are furnished to the Registrar within one month from the close of the Co-operative year and also to see that the annual accounts are got audited by the Auditor appointed by the Department.
8. The Government nominees should ensure that the annual General Body meetings are held in time for the purpose of considering the matters specified under section 29.
9. The mere fact that any particular function is delegated to any particular Director or employee does not mean that the Board of Directors can avoid the technical responsibility attaching to them as a unit in the eye of law.
10. Some times certain powers of the committee are delegated to a smaller body styled as sub-committee or executive committee. Even then technical responsibility remain with the Board for the Acts on omission of the Executive Committee.
11. The nominees will take instructions from the Deputy Registrar/Registrar/Government on all important subjects on the agenda of the meeting and on all matters of policy and those affecting the financial interests of the Government, before they attend the meeting.
12. The nominees should forward to the nominating authority within 3 days of the meeting a note in important decisions, if any, taken by the Board of Directors affecting Government interest or the general interest of the society as whole, so that they may be caused to be reviewed by the appropriate authorities.
13. The nominees should go through the minutes of each meeting and if they find that there is any objectionable decision, they should record their objection in writing immediately and try to get it changed.
14. The nominees have to function as the “eyes and ears” of the Government. It is their duty to safeguard the interests of the Government in every respect.
Registrar expects strict compliance, on the part of all Government nominees, regarding the observance of the instructions issued hereby.
T. N. Jayachandran
Registrar of Co-operative Societies
No.ADL (1) 8870/76.
Office of the Registrar of Co-operative Societies
Trivandrum, 16th March 1976
CIRCULAR No. 18/76
Sub: Co-operative Department-Quarterly Inspection of the offices of the Assistant Registrars (Audit)-Regarding.
Ref: Minutes of the Conference of Deputy Registrars (Audit) held on 24-1-1976 at Trichur.
The attention of all the Deputy Registrars (Audit) is invited to the Minutes of the Conference of Deputy Registrar’s (Audit) held on 24-1-1976 at Trichur. In the conference it was decided that for the quarterly inspection of the offices of the Assistant Registrars (Audit) by the Deputy Registrars (Audit) as Separate periodical showing the No. of inspections completed, the defects noticed, comments thereon etc., may be prescribed and the work of the Deputy Registrars reviewed by the Joint Registrar (Audit) and the Registrar of Co-operative Societies. According to the above, the proforma as appended hereto are prescribed for furnishing the monthly report on the subject by the Deputy Registrars (Audit). The report should reach this office before 15th of every month, and should be addressed to the Joint Registrar (Audit) Demi Officially. The receipt of this Circular should be acknowledged by return.
D. Anandavalli Amma
Joint Registrar of Co-operative Societies (Audit)
\¼À sF.kn.(2) 38646/75.
klIcWkwLw cPnkv{SmÀ B^ok,v
Xncph\´]pcw, 1976 G{]n 11
kÀ¡peÀ \¼À 23/76
hnjbw: Nn«n/Ipdnbn \n¶pff em`wþhn`Pn¡p¶Xp kw_Ôn¨v.
Nn«n/Ipdn \S¯p¶ klIcW kwL§Ä AXn \n¶pw In«p¶ em`w hn`Pn¡p¶Xv hnhn[ coXnIfnemWv. Nne kwL§Ä B em`w AXn\p am{Xambn h¨pt]mcp¶ Nn«n em`\jvS IW¡n tNÀ¯v AXnte¡mbn X¿mdm¡s¸« D]\n_Ô\If\pkcn¨v hIamäpI/hnXcWw sN¿pIbmWv Ct¸mÄ sNbvXpsImncn¡p¶Xv.
2. ]e kwL§fpsSbpw \nbamhen {]Imcw em`hn`P\w \St¯Xv s]mXptbmKamWv. F¶m C¡mcy¯n s]mXptbmKw Fs´¦nepw Xocpam\w FSp¯phcp¶Xmbn ImWmdnÃ. Nn«n D]\n_Ô\Ifn C¡mcy¯n\pw s]mXptbmKXocpam\w thWsa¶v A\pimkn¡m¯Xmbncn¡mw C§s\ sN¿p¶Xn\pff {][m\ ImcWw.
3. Nn«n em`¯n \n¶p t\cn«v (s]mXpem` \jvS¡W¡n tNÀ¡msX) aäp ^pIfnte¡v hI amäp¶Xv kwL¯nsâ bYmÀ°hpw hkvXp\njvThpamb Imcy§sf kw_Ôn¨ hyIvXamb Hcp cq]w {]ZÀin¸nt¡ em` \jvS¡W¡n \n¶pw _m¡n ]{X¯n \n¶pw {]kIvXamb `mK§Ä Hfn¨p híp¶Xn\v XpeyamsW¶v dnkÀhv _m¦v A`n{]mbs¸«ncn¡p¶p.
4. C¡mcyw kw_Ôn¨v sU]yq«n cPnkv{SmÀamcpambn BtemNn¡pIbpw AhcpsS A`n{]mb§fpw aäp Imcy§fpw hniZambn ]cntim[n¡pIbpw sNbvXXnsâ ASnkvYm\¯n Xmsg¸dbp¶ \nÀt±i§Ä Ipdn/Nn«n \S¯p¶ klIcWkwL§fpsS Adnhn\mbn CXn\m ]pds¸Sphn¨ncn¡p¶p.
1. Nn«n/Ipdn D]\n_Ô\Ifn F´pXs¶ ]dªncp¶mepw AhbnÂ\n¶pff em`w kwL¯nsâ s]mXp em`\jvS¡W¡n ImemIme§fn tNÀt¡XmWv. ]t£, C§s\ sN¿p¶Xv Nn«n/Ipdn hcntbmeIfn (D]\n_Ô\IfnÂ) hyhkvY sNbvXncn¡p¶ {]Imcw Nnämf³amÀ¡v e`yamtI FÃm B\pIqey§Ä¡pw th hIbncp¯nb tijambncn¡pw.
2. Nn«n/Ipdn \S¯p¶ FÃm klIcWkwL§fpw klIcW _m¦pIfpw Sn \nÀt±iw IÀi\ambn ]ment¡XmWv.
Sn. F³. PbN{µ³
klIcWkwLw cPnkv{SmÀ
\¼À Pn.(3) 16018/75
klIcWkwLw cPnkv{Smdm^okv
Xncph\´]pcw, 1976 tabv 11
kÀ¡peÀ \¼À 28/76
hnjbw: klIcW kvYm]\§fnse Poh\¡mÀ¡v saUn¡Â Aeh³kv \ÂIp¶Xp kw_Ôn¨v.
kqN\: cPnkv{SmdpsS 15þ1þ1975se 8/75 mw \¼À kÀ¡peÀ
klIcW kwLw Poh\¡mÀ¡v saUn¡Â Aeh³kv \ÂIp¶Xns\ kw_Ôn¨v Nne hyhkvYIÄ apIfn kqNn¸n¨ncn¡p¶ kÀ¡pedn \nivNbn¨n«pv. Ah \S¸nem¡p¶Xn\v ]e klIcW kvYm]\§fpw sU]}«n cPnkv{SmÀamcpw IqSpX hniZoIcWw Bhiys¸«n«pffXnsâ ASnkvYm\¯n ta ]dª hyhkvYIÄ ]p\: ]cntim[n¡pIbpw Nne t`ZKXnItfmsS NphsS ]dbp¶ hyhkvYIÄ GÀs¸Sp¯pIbpw sN¿p¶p.
1. klIcW kwLw Poh\¡mÀ¡v IeÀ hÀjw IW¡m¡n saUn¡Â Aeh³kv \ÂtIXmWv.
2. Hmtcm hÀjt¯bpw saUn¡Â Aeh³kv X³ hÀjw Ignªv ASp¯ hÀjw BZy Znhk¯ntem XpSÀ¶pff Znhk§fntem \ÂtIXmWv.
3. Hcp hÀjw kÀhoknÃm¯ Poh\¡mÀ¡v B\p]mXnIambn saUn¡Â Aeh³kv \ÂtIXmWv.
4. B\p]mXnIambn saUn¡Â Aeh³kv IW¡m¡pt¼mÄ NnÃdbmbn hcp¶ XpIsb ASp¯ ]qÀ® cq]bmbn IW¡mt¡XmWv.
Sn. F³. PbN{µ³
klIcW kwLw cPnkv{SmÀ
\¼À kn.BÀ (1) 23478/76
klIcWkwLw cPnkv{Smdm^okv,
Xncph\´]pcw, 18þ5þ76
kÀ¡peÀ \¼À 30/76
FÃm {]mYanI klIcW kwL§fnepw AwK§Ä¡v kzÀ® ]Wb¯n³ta hmbv] sImSp¯p XpS§p¶ Imcyw ]cnKWn¡mhp¶XmWv. kzÀ® ]Wb¯n³ta hmbv] sImSp¯p XpS§phm³ B{Kln¡p¶ klIcW kwL§Ä BbXnte¡v s]mXphmb N«§`Ä X¿mdm¡n AXmXv sU]}«n cPnkv{SmÀamcpsS AwKoImcw hmt§XmWv. AXn U_nÄ tem¡v k{¼Zmbw \S¸m¡m\pw, Hm^okn {]tXyI Iudpw tk^pw Dm¡m\pw, ]mt¡Pv C³jzd³kn\v hnt[bam¡m\papff hyhkvYIÄ DÄs¡mffn¨ncnt¡XmWv. CXn\Iw Xs¶ kzÀ® ] ]Wb¯n³ta hmbv] \ÂIp¶ kwL§Ä Sn \nÀt±i§Ä DÄs¸Sp¯pIbpw Ah A\pkcn¨v {]hÀ¯n¡pIbpw sNt¿XmWv.
klIcWkwLw cPnkv{SmÀ¡p thn
No.CS(5) 293/76.
Office of the Registrar of CooperativeSocieties,
Trivandrum, 30th June 1976
CIRCULAR No. 37/76
Sub: School and College Co-operative Societies-Maintenance of Accounts-Giving guidance –Orders-Issued.
Ref: Nil.
A large number of Schools and College Co-operatives, have recently been registered in each district for the purpose of expanding the distribution of student requirements of books and stationery at fair prices as part of the 20 points economic programme. These societies cannot be expected to engage trained employees. The teachers working as Honorary Secretaries are to maintain the accounts of the societies and conduct the business. Most of the societies might have started functioning by this time. In order to ensure that the books of accounts are maintained properly, ever from the beginning, and that the affairs are managed properly, it is necessary to give proper guidance and to exercise strict supervision over the working of the societies, by the Departmental Officers, from the very beginning.
2. All the Deputy Registrars are therefore, requested to direct the Assistant Registrars and the Inspectors under their control to visit every School and College Co-operative Society within their jurisdiction, as frequently as possible, and to give proper guidance and instructions to the office-bearers of the societies. This item of work should be given priority and importance.
3. The Deputy Registrars will send as report to this office after a fortnight stating whether all School/College Co-operative have been covered by one round of visits inspection by the officers under their control and whether necessary direction has been given to the office-bearers regarding the maintenance of accounts and conduct of business.
4. The receipt of this circular be acknowledged by return.
(Sd/-)
Additional Registrar of Co-operative Societies
No. 31701/76-PL &C (5)
Office of the Registrar of Co-operative Societies,
Thiruvananthapuram, 1st July 1976
CIRCULAR No. 39/76
Sub: Issue of loans from Primary Land Mortgage Bank-for closed Loans-Calculation of interest-Instructions issued.
During the course of verification of certain loan files of a Co-operative Land Mortgage Bank it was found that the amounts remitted as part payment in foreclosed loans by loanees are kept under suspense and this amount was not given proportionate interest. While calculating the interest levied on the loan amount the interest that would have been received by the parties for the amount remitted has not been calculated. This will cause loss to the parties in due course. All the Primary and Mortgage Banks are, therefore, directed to see that proportionate interest is calculated in the case of payments in foreclosed loans and keep a separate register in this regard.
(Sd/-)
For Registrar of Co-operative Societies
\¼À Pn. 3/34022/76
klIcWkwLw cPnkv{SmÀ B^okv,
Xncph\´]pcw, 2 Pqsse1976
kÀ¡peÀ \¼À 41/1976
hnjbw: -klIcWkwL§fnse I½nänIfnte¡v t\mant\j³ \S¯p¶Xn ImeXmakw h¶m sNt¿ A\´c \S]SnIsf kw_Ôn¨.v
tIcf klIcW \nbaw 28 (1) F¶ hIp¸pw kwL§fpsS \nbamhenbpw A\pimkn¡p¶ {]Imcapff FÃm AwK§tfbpw sXcsªSp¡pIbpw \ma\nÀt±iw sN¿pIbpw sNbvXtijw am{Xta klIcWN«§fnse 38þmw N«¯n ]dbp¶ {]Imcw {]knUântâbpw aäpw sXcsªSp¸v \S¯m³ ]mSpffq F¶v 11þ6þ1975þ \½psS _lpam\s¸« sslt¡mSXn U»nbp.F.183/1975 F¶ dn«v A¸o tIkn XoÀ¸v I¸n¨psImv Hcp hn[n \ÂIpIbpmbn. AXnsâ ASnkvYm\¯n I½nänIfnte¡v \nbamhen {]Imcapff \ma\nÀt±iw sXcsªSp¸v Ignª DS³Xs¶ \S¯ns¡mffWsa¶v \nÀt±iw 28þ7þ1975þse Pn. 3/30462/75þmw \¼À kÀ¡peÀ hgn FÃm sU]yq«n cPnkv{SmÀamscbpw Adnbn¡pIbpw sNbvXncp¶p.
F¶m C{]Imcapff \ma\nÀt±iw \S¯p¶Xn\v Hgn¨pIqSm³ Ignbm¯ GsX¦nepw ImcWw aqew Xmakw ht¶¡m³ CSbpv. Nne kwL§fnse \nbamhen {]Imcw \ma\nÀt±iw sNt¿Xv Kh¬saâmbncn¡pw. IrXym´c_mlpey¯m Kh¬saânsâ `mK¯v C¡mcy¯n ImeXmakw hcm³ CSbpv. Hcp I½nänbpsS Imemh[n Xocp¶tXmsSm¸w ]pXnb I½nän \nbamhenbnÄ ]dbp¶ {]Imcw ]qÀ®ambpw cq]wsImffm¯]£w CXn\p ImcWw \ma\nÀt±iw \S¯p¶Xns\Sp¡p¶ ImeXmakapÄs¸sS F´pXs¶bmbncp¶mepw, kwL¯nsâ `cWw \S¯p¶Xn\v A[nImcs¸« Bcpw CÃmXncp¶ Hcp AhkvY kwPmXamIpw. C§s\ Hcp AhkvY DmImsX kq£nt¡Xv _Ôs¸« DtZymKkvY³amcpsS ISabmWv.
sXcsªSp¸v Ignªpt]mbXpsImv 39þmw N«¯nse A[nImcap]tbmKn¨v ]gb I½nänbpsS Imemh[n \o«ns¡mSp¯v ta¸dª kvYnXnhntijw Hgnhm¡m³ km[n¡bnÃ. C§s\bpff ]cnX:kvYnXnIfn \nehnepff t]mwhgn klIcW \nbaw 33þmw hIp¸nse A[nImcw D]tbmKn¨v Hcp AUvan\nkvt{Säsd \nban¨v kwL¯nsâ ssZ\wZn\`cWw ]pXnb I½nän \nehn hcp¶Xphsc \S¯n¡pIsb¶pffXmWv.
sU]yq«n cPnkvSmÀamcpw Aknkväâv cPnkvSmÀamcpw ta ]dª hkvXpXIÄ {]tXyIw {i²n¡pIbpw AX\pkcn¨v \S]SnIÄ kzoIcn¡pIbpw sNt¿XmWv.
Sn. F³. PbN{µ³
klIcWkwLw cPnkv{SmÀ
\¼À Pn. 1/28931/76.
klIcWkwLw cPnk{SmÀ B^okv
Xncph\´]pcw, 1976 BKkväv 16
kÀ¡peÀ \¼À 58/76
hnjbw: klIcW Un¸mÀ«psaâvþklIcW hIp¸nse C³kvs]IvSÀamcpw BUnäÀamcpw klIcW kwL§fnse A¡upIÄ FgpXp¶Xp kw_Ôn¨v.
klIcW Un¸mÀ«psaânse Nne BUnäÀamcpw C³kvs]IvSÀamcpw AhchcpsS \nb{´W¯nepff Nne kwL§fnse A¡upIÄ kwLw Poh\¡mÀ¡v ]cnNbansöpff ImcW¯m FgpXn hcp¶Xp \ncpXvkmls¸Sp¯Wsa¶v tImgnt¡mSv Un.Fkv.]n. (hnPne³kv) kÀ¡mÀ hgn cPnkv{SmdpsdS {i²bn sImp h¶n«pv. kwL§Ä ]cntim[n¡pIbpw BUnäv \S¯pIbpw sNt¿ DtZymKkvY³amÀ C{]Imcw A¡upIÄ FgpXp¶XpsImv ]e {]bmk§fpw DmIm³ km[yXbpv. kwL§Ä CXp ImcWw IW¡pIÄ IrXyambn FgpXn ]qÀ¯nbmImsX _m¡nbnSm³ CSbmIp¶p. IqSmsX hÃXpw hn«pt]mbn«ps¦n AXv DtZymKkvYsâ {i²bn s]SmXncn¡phm\pff km[yXbpv. am{Xaà kwLw DtZymKkvY³amÀ kwL§fnse ssZ\wZn\ Imcy§fn AanXambn CSs]Sp¶Xmbpff [mcW s]mXp P\§Ä¡nSbn ]c¡p¶Xn\pw CXp ImcWambn `hn¡p¶p. AXpsImv taen klIcW Un¸mÀ«psaânse C³kvs]IvSÀamcpw BUnäÀamcpw kwLw \mÄhgn XpS§nb IW¡pIÄ kzbw FgpXm³ ]mSnÃm¯XmIp¶p.
Sn. F³. PbN{µ³
klIcW kwLw cPnkv{SmÀ
\¼À. C.(2)38729/76.
klIcWkwLw cPnk{SmÀ B^okv
Xncph\´]pcw, 1976 BKkväv 16
kÀ¡peÀ \¼À 60/76
hnjbw: klIcW hIp¸vþDtZymKkvY³amÀ kvYew amäs¸Spt¼mÄ dn¡mÀUpIÄ ssIamäw sN¿p¶Xp kw_Ôn¨v.
Nne C³kvs]IvSÀamÀ kvYew amäs¸Spt¼mÄ ]pXnbXmbn NmÀsPSp¡p¶ Bfn\v ap³ ^bepIfpw dn¡mÀUpIfpw ssIamäw sN¿s¸Sp¶nsöv cPnkv{SmdpsS {i²bn s]«ncn¡p¶p. CXv BimkyIcamb \S]SnbÃ. CXp aqew ]pXnbXmbn hcp¶ Bfn\v _Ôs¸« dn¡mÀUpIsf kw_Ôn¨v icnbmb hnhcw CÃmXmIp¶p. Cu \S]Sn BhÀ¯n¡mXncníp¶Xn\mbn Xmsg ]dbp¶ \nÀt±i§Ä \ÂInbncn¡p¶p.
(1) Hcp C³kvs]IvSÀ/skbnem^okÀ kvYew amäs¸Spt¼mÄ AbmfpsS D¯chmZnXz¯nepff ^bepIfptSbpw aäv dn¡mÀUpIfpsSbpw eokväv FgpXn ]n³Kmansb G¸nt¡XmWv.
(2) C{]Imcw X¿mdm¡p¶ eokvänsâ Hcp {]Xn _Ôs¸« Aknkväâp cPnkv{SmÀ¡v \ÂIpIbpw AXv Aknkväâv cPnkv{SmÀ B^okn ^b sN¿pIbpw thWw. {]kvXpX enkvänsâ Hmtcm {]Xn kvYew amäs¸« DtZymKkvY\pw ]pXnbXmbn hcp¶ DtZymKkvY\pw Aknkväâv cPnkv{SmdpsS ASnsbmt¸mSpIqSn kq£nt¡XmWv.
ta kqNn¸n¨n«pff \nÀt±i§Ä IrXyambn ]men¡p¶Xn\v X§fpsS Iogn tPmen sN¿p¶ FÃm C³kvs]IvSÀamÀ¡pw skbnem^okÀamÀ¡pw \nÀt±iw \ÂIphm³ FÃm sU]}«n cPnkv{SmÀamtcbpw NpaXes¸Sp¯p¶p.
Cu kÀ¡peÀ In«nbXmbn FÃm sU]}«n cPnkv{SmÀamcpw Cu B^okn AdnbníWw.
klIcWkwLw cPnkv{SmÀ¡pthn
No.ADL (2) 26588/76.
Office of the Registrar of Co-operative Societies
Thiruvananthapuram, 18th August 1976
CIRCULAR No. 62/76
Sub: Audit-Primary Agricultural Credit Co-operative Societies-Estimation of bad and doubtful debts-Maintenance of Register-Instructions issued.
Under section 63 of the Kerala Co-operative Societies Act, Registrar shall audit or cause to be audited by a person authorised by him by general or special order in writing in this behalf, the accounts of every society at least once in each year. The audit under the section shall include the estimation of overdue debts, if any, the verification of cash balance and securities, and a valuation of the assets and liabilities of the society. As such, the estimation of bad and doubtful debts and other assets of a society is an important item under audit.
In order to bring about uniformity in the estimation of bad and doubtful debts and assets of Primary Agricultural Co-operative Credit Societies and the Central Co-operative Bank, the Reserve bank of India have prescribed certain guidelines for the same, which have been communicated to the auditors for guidance. It is felt necessary that the Primary Agricultural credit societies should maintain a separate Register showing the overdues from members and the nature of security against each loan, with this end in view, the following register is prescribed to be maintained by all Primary Agricultural Credit Co-operative Societies and the undersigned directs under section 29 (1) of the Kerala Co-operative Societies Rules, 1969 that all Primary Agricultural Co-operative Credit Societies shall maintain the register herein mentioned and as modelled in the annexure.
The following instructions are also issued in this connections:-
1. The register should be written as at the end of each Co-operative year.
2. On the basis of this register, a statement should be prepared by the society as at the end of each year showing overdues for 1 to 3 years, 3 to 6 years and above 6 years.
3. The register will be maintained as in well bound books as regular records of the society and should be made available for verification by Departmental officers/financing Bank officials and for audit.
4. The register will be opened forthwith starting with the particulars as at the end of the year 1975-76.
D. Anandavalli Amma
Joint Registrar of Co-operative Societies, (Audit)
No.ADL (2) 49294/75/D.Dis.
Office of the Registrar of Co-operative Societies
Trivandrum, 31st August 1976
CIRCULAR No.64/76
Sub: Audit-Audit of Co-operative Societies-Records not available for a particular period-Procedure-Regarding.
Instances are not rare where the audit of accounts of certain Co-operative Societies is held up as the concerned records for a particular period are incomplete/missing/destroyed and thereafter maintained properly. Due to this, the audit of the concerned society for subsequent years also remains in arrears. Hence it is considered to evolve a definite procedure to recast the accounts of the society for the missing period. Accordingly the matter was discussed in the conference of the Deputy Registrars (Audit) held on 28-7-1976 and it was decided that in such cases, the society will write up the records with available data and publish a notification calling for claims and also stating that if the claims are not preferred within a specified time the audit will be finalised with the particulars available with the society and after a specified date the audit will be finalised. The Deputy Registrars (Audit) and Assistant Registrars (Audit) will bring this to the notice of all Auditors with instructions to adopt this procedure and finalise the audit of the concerned societies.
D. Anandavalli Amma
Joint Registrar of Co-operative Societies (Audit)
Trivandrum
No.G (3) 32272/76.
Office of the Registrar of Co-operative societies,
Trivandrum, 2nd October 1976
CIRCULAR No. 73/76
Sub: Contract Labour (Regulation and Abolition) Act, 1970 and the Rules thereunder-Enforcement of instructions-Issued.
Ref: Government letter No. 47688/C2/76/AD dated 12-6-1976.
The Contract Labour Regulation and Abolition Act, 1970 (Central Act 37 of 1970) has been brought into force with effect from the 10th February 1971. Government have issued the Kerala Contract Labour (Regulation and Abolition) Rules, 1974 on 22nd March 1974. The purport of this Act is to regulate the employment of contract labour in certain establishments and to provide for its abolition in certain circumstances and for matters connected therewith. This Act applies
1. to every establishment in which 20 or more workmen are employed.
2. to every contractor who employees 20 or more workmen.
As per Government notification No 1337/E1/73/LBR dated 8-4-1974 Government have appointed the District Labour Officers of each District as the Registering Officers for the respective districts. Some Departments of Government and other establishment have not so far registered their units with the registering officers concerned. The penal provisions of the Act will have to be involved against those who contravene the provisions of the Act. The contraventions of the provisions of the Act/Rules shall be punishable with imprisonment for term which may extend to three months or with fine which may extend to one thousand rupees or both.
Government have directed to issue necessary instructions to all Co-operative in this regard. Hence all Co-operative Societies under the control of the Co-operative Department are requested to comply with the provisions of the Contract Labour (Regulation and Abolition) Act, 1970 and the Rules issued thereunder.
(Sd/-)
For Registrar of Co-operative Societies
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No. PL & C (1) 49802/76.
Office of the Registrar of Co-operative Societies
Thiruvananthapuram, 25th November 1976
CIRCULAR No. 79/76
Sub: Central Co-operative Banks-Supervision of Societies instructions-Issued.
The Reserve Bank of India while reviewing the Agricultural situation on Kerala has absorbed that the supervision of societies in the districts by Central Co-operative Banks is not satisfactory. It was also observed that in the case of Trichur District Co-operative Bank as against 640 inspections of societies required to be conducted in 1974-75, only 24 inspections were carried out. So also in Cannanore District though inspections/visit were required to be conducted once in 6 months / 3 months, several societies were not inspected/visited continuously for long periods. In Ernakulam District 166 inspections were in arrears for the year 1975-76 as on 30-6-1975.
It is seen that Central Co-operative Banks are not giving much attention to the work of inspection and supervision of societies as per the time schedule. All Central Co-operative Banks are requested to chalk out necessary programme for inspection and supervision of societies and see that the same is carried out by the authorities concerned as per the programme chalked out.
(Sd/-)
For Registrar of Co-operative Societies
No.PL & C (1) 51436/76.
Office of the Registrar of Co-operative Societies,
Thiruvananthapuram, 4th December 1976
CIRCULAR No. 81/76
Sub: Linking of Share holdings to borrowings in respect of advances for gold loan business from Co-operative Central Banks-Instructions issued.
In the Conference of the Presidents and Chief Executives of Co-operative Central Banks held on 20th and 21st October 1976, the existing ratio of linking of shares with borrowings by societies from Central Co-operative Banks was discussed in detail. During the discussion it was pointed out that at present various institutions are following different ratios of share linking for issue of various types of loans.
2. In the case of gold loans, the District Co-operative Banks at Quilon and Alleppey are insisting share linking at the ratio of 1:40. In the case of District Co-operative Banks at Palghat and Cannanore no share linking is insisted. In the case of other District Co-operative Banks ratio of share linking is 1:10.
3. The Assistant Chief Officer, Reserve Bank of India, Trivandrum who was present in the conference agreed that no share linking need be insisted in the case of clean cash credit accommodation. The general consensus was that in the case of clean cash credit for gold loans no share linking is necessary.
4. In the circumstances stated above all Co-operative Central Banks are requested to maintain the following ratio of share linking with the borrowing societies for the purpose mentioned below:-
Clean cash credit for gold loan : No share linking
Cash credit accommodation for marketing : 1:40
and production etc.
T. N. Jayachandran
Registrar of Co-operative Societies
No. PL & C (1) 49867/76
Office of the Registrar of Co-operative Societies,
Thiruvananthapuram, 24th December 1976
CIRCULAR No. 85/76
Sub: Issue of consumption credit to non-agriculturist members-security to be furnished-Regarding.
Ref: This Office Circular No. 27/76 dated 11-5-1976
In the circular under reference instructions were issued in the matter of utilisation of deposits mobilised. It has been prescribed therein that 10% of the deposits collected may be utilised for consumption purposes. The nature of security to be furnished by the loanees has not been prescribed therein.
The Reserve Bank of India has specified in the guidelines for issue of consumption credit, the nature of security to be obtained from non-agriculturist members. The Reserve Bank of India has prescribed that in the case of non-agriculturist members, such as for instance agricultural labourers, it may be advisable to issue consumption loans against personal security with at least two if not more members as sureties. In fact, loans may, if possible, be advanced to a group of four or five individuals against their joint and several liability. No other security should be insisted upon in the case of agricultural labourers and other weaker sections of the community.
All Primary Agricultural Credit societies are requested to see that the above instructions of the Reserve Bank of India is strictly adhered to while issuing consumption loan to non-agriculturist members.
T. N. Jayachandran
Registrar of Co-operative Societies
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