Sunday 27 November 2011



Office of the Registrar of Co-operative Societies
                                              Thiruvananthapuram, 23rd February 1979

CIRCULAR No. 11/79

Sub:       Criminal Prosection-Launching of prosecution against employees and office bearers of Co-op. Institutions-Procedure instructions issued.
Read: 1.  Registrar’s circular No. 28/72 dated 9-6-1972.
          2. G.O.MS.22/74/Vig. Dated 27-9-1974.
          3.  Letter No. D1/60637/75 dated 8-1-1976 of the Inspector General of Police.

1.       In the circular read as item (1) above, instructions were issued detailing the procedure to be followed in reporting the cases to the Police authorities for investigation and for launching prosecution against delinquent employees/office bearers of Co-operative Societies.  For the sake of uniformity and for full appreciation of the circumstances of the cases, a form in which the report is to be prepared and sent to the Police had also been prescribed.  But it has been brought to my notice that very often police officers call for report of statutory enquiries or audit reports before taking up the cases for investigation.  Instances have also come to my notice that in certain cases there was considerable delay in reporting cases to the Police for investigation and further action according to law.

2.       The delay in reporting the cases to the Police and also the delay involved in investigation of cases, very often make the launching of prosecution steps against the culprits ineffective. The matter was taken up with the Inspector General of Police.  The Inspector General of Police has pointed out that as per the existing procedure for investigation of cases of misappropriation in Co-operatives, the investigating officer need not wait for the statutory enquiry report or audit report.  He has also suggested that the questionnaire to be enclosed to be report to the Police may be simplified.  Therefore in partial modification of the instructions contained in the Circular referred to above, the following instructions are issued.

3.       According to the instructions contained in the G.O. 2nd cited all cases of defalcation of public moneys and properties belonging to Co-operative Societies, irrespective of the amount involved are to the referred to the local police for investigation and further action according to law.  The orders contained in the G.O. second cited are to be strictly adhered to.

4.       Whenever misappropriation or other irregularities in Co-operative Societies are noticed/detected at the time of Inspection enquiry or Audit, the concerned officer should submit a preliminary report to the Deputy Registrar concerned within three days.  The report should be exhaustive and contain information on the points mentioned in the questionnaire.  It may also specify the provision of the penal code under which charges will fall.  The names of persons responsible for the malpractice and their individual responsibility may also be mentioned.

5.       The Deputy Registrar will examine the preliminary report to ascertain whether there is a prima facie case against the delinquents of the society.  If so he will obtain legal opinion from the Government Pleader.  In case the Government Pleader is of opinion that a case will lie the Deputy Registrar should prepare the case report with full particulars.  The report may be prepared in a narrative form so as to cover all the points made mention of in the questionnaire.  Each question should be covered by a para and if any point does not merit any statement it should be mentioned. Specimen of the questionnaire is enclosed.

6.       While preparing the report it will be sufficient if the offence disclosed is narrated briefly with facts and figures with the names of persons involved along with the evidence readily available.  The idea is that the necessary first information is given to the Police as quickly as possible.  The report will be sent to the Superintendent of Police.

7.       After the report is made, the Deputy Registrar may expeditiously collect information regarding the persons from whom statements were obtained, Whether statements have been obtained from the delinquents.  In case such statements could not be obtained the circumstances in which it could not be done may be ascertained and kept in record for reference by the investigating officers, if need be.

8.       Evidence available (a) circumstantial, (b) documentary and (c) oral may also be kept in record.  Other relevant details such as connivance of other office bearers, whether entrustment has been clearly made out in cases of breach of trust, officers responsible for maintenance of accounts, those responsible for actual custody of cash and properties as per bye-laws, Act and Rules may also be gathered.  Details of records taken into custody in the course of the inspection or audit which will be useful as documentary evidence may also be obtained.  These details will be useful to the investigating officers and made by mail available to the officers by the Deputy Registrar, if desired by the former.
9.       In respect of cases in Cooperative Societies coming under the administrative control of other departments, the Deputy Registrar concerned should refer the preliminary report to the concerned department for taking further action as above.

10.     The above instructions should be strictly adhered to and negligence if any, noticed will be viewed seriously.
Babu Jacob
Registrar of Co-operative Societies


1.       Full Name and address of the Society.
2.       Name and address of the delinquents, the nature of offence and amount involved, the circumstances relating to the detection of offence and the officer who detected the offence and when the offence was first noticed.
3.       The nature of offence and the section of I.P.C. or other penal laws under which the delinquents will be prosecuted.
4.       Detailed i.e. Oral or documentary evidence and circumstantial evidence readily available for the prosecution of the delinquents.
5.       A short history of the constitution, working and financial conditions of the society, the nature of duties entrusted to the delinquents.  Action taken against the delinquents by the society, if no action was taken the reasons therefore and any other points directly relevant for the successful prosecution of the delinquents.

\¼À kn.Fkv.(3) 34377/78.          
klIcWkwLw cPnkv{SmÀ B^ok,v
                                        Xncph\´]pcw, 1979 amÀ¨v 9

kÀ¡peÀ \¼À 14/79

hnjbw:  sam¯hym]mc klIcW kvtämdpIÄ \S¯p¶ saUn¡Â kvtämdpIfn tISph¶Xpw Imemh[n IgnªXpamb acp¶pIfpsS \jvSw CuSm¡p¶Xp kw_Ôn¨v.

sam¯hym]mc þ klIcW kwL§Ä \S¯n hcp¶ saUn¡Â kvtämdpIfn tISph¶Xpw Imemh[n IgnªXpamb acp¶pIÄ amän hm§p¶Xn\v an¡ kvtämdpIfpw bYm kabw \S]SnIÄ ssIs¡mffp¶Xmbn ImWp¶nÃ.  CXnsâ ^eambn an¡ kvtämdpIfnepw Imemh[n Ignª acp¶pIfpsS kwJy ap³]t¯¡mfpw hÀ²n¨n«pffXmbn ImWp¶p. Imemh[n Ignª acp¶pIÄ  bYmhkcw amän hm§nbncp¶psh¦n kvtämdn\v D­mbn«pff \jvS¯n \sÃmcp `mKw Hgnhm¡mhp¶Xmbncp¶p.  saUn¡Â hnwKpIfn acp¶pIÄ ssIImcyw sN¿p¶ ^mÀaknkvtäm, skbnÂkvamt\m C¯cw Imemh[n Ignª acp¶pIsf kw_Ôn¨ hnhcw bYm kabw _Ôs¸«hsc Adnbn¡mXncn¡p¶XpsIm­pw BWv C¯cw \jvSw D­mbn«pffsX¶p ImWp¶p.  C{]Imcw D­mbn«pff \jvS¯nsâ D¯chmZnXzw AXn\p ImcW¡mcmb hyIvXnIfn Npa¯p¶Xnt\m kvtämdpIfpsS amt\Pvsaân\pw Ignªn«nà F¶pw ImWmhp¶XmWv.  XÂ^eambn Imemh[n Ignª acp¶pIfpsS XpI Bt­mSm­v hÀ²n¨p hcp¶Xmbn ImWp¶p­v. Imemh[n Ignª acp¶pIÄ At¸mgt¸mÄ amän hm§p¶Xn\v acp¶pIÄ ssIImcyw sN¿p¶ ^mÀaknkväv/skbnÂkvam³ F¶nhcpw AXpt]mse Xs¶ kvtämdnse aäv D¯chmZs¸« DtZymKkvY³amcpw bYmkabw Xs¶ \S]SnIÄ ssIs¡mtff­Xpw C¡mcy¯n amt\PnwKv UbdIvSÀamÀ IqSpX Pm{KX ]peÀt¯­XmWv.

ImelcWs¸«pt]mImdmb acp¶pIÄ amän hm§p¶Xn\v ^mÀaknkväv/skbnÂkvam³ F¶nhÀ bYm kabw \S]SnIÄ ssIs¡mtff­XmsW¶pw AÃm¯ ]£w kvtämdn\v CXpaqew D­mImhp¶ \jvSw Chcn \n¶pw CuSm¡p¶XmsW¶pw ImWn¨psIm­pff hniZamb B^okv D¯chpIÄ FÃm kvtämdpIfpw D­mt¡­XmsW¶pw Cu D¯chv skbnÂkvam³ / ^mÀaknkväv F¶nhÀ¡v \ÂtI­Xpw BbXv ssI¸änbXmbn Chcn \n¶pw Is¿m¸pIÄ hmt§­XmsW¶pw CXn\m \njv¡Àjn¡p¶p.  Fs´Ãmw \S]Sn{Ia§fmWv C¡mcy¯n BhiyapffsX¶pffXpw Bscms¡bmWv NpaXes¸«hsc¶pffXpw B^okv HmÀUdn hyIvXam¡nbncn¡Ww.

C¯cw B^okv D¯chpIÄ ]pds¸Sphn¨p Ignªm amt\PnwKv UbdIvSdpsS NpaXe Ahkm\n¨psh¶p AÀ°amIp¶nÃ. bYmkabw th­ \S]SnIÄ FSp¯v \jvSw Hgnhm¡p¶Xpw Ft¸mgpw amt\PnwKv UbdIvSdpsS NpaXebmbncn¡pw.  hogvN hcp¯p¶ DtZymKkvY³amcpsS t]cn ]Ww CuSm¡phm³ \S]SnIÄ FSp¡phm³ sU]}«n cPnkv{SmÀamÀ {i²nt¡­XmWv.
klIcW kwLw cPnkv{SmÀ¡p th­n

\¼À Pn. (9) 1548/79  
klIcWkwLw  cPnk{SmÀ B^okv
                                       Xncph\´]pcw, 19þ3þ1979
kÀ¡peÀ \¼À 16/79
hnjbw: AUvan\nkvt{SäÀamsc \nban¨n«pff klIcW kwL§fnse BUnäv kw_Ôn¨v.
tIcf klIcW BIvSnse 32þDw 33þDw hIp¸pIÄ {]Imcw Nne klIcW kwL§fnse I½änIsf ]ncn¨p hnSpIbpw, kwLw ImcymZnIÄ \S¯p¶Xn\v AUvan\nkvt{SäÀamsctbm AUvan\nkvt{Sätdtbm \nban¡pIbpw sN¿mdp­v.  km[mcWbmbn C{]Imcw \nbanXcmIp¶Xv kvYes¯ klIcW kwLw C³kvs]IvSÀamcpw Aknkväâv cPnkv{SmÀamcpw BWv. 

AUvan\nkvt{SäÀamcmbn klIcW kwL§fn Sn DtZymKkvY³amÀ `cW NpaXe hln¡pt¼mÄ I½än sNt¿­ {]hÀ¯nIfmWv AhÀ \nÀhlnt¡­nhcp¶Xv.  kwLw _UvPäv X¿mdm¡pI, X³Nnehpw knÂ_Ôn¨nehpw \S¯pI XpS§n I½än sNt¿­ FÃm tPmenIfpw AUvan\nkvt{SäÀamÀ \St¯­Xp­v. 

AUvan\nkvt{SäÀamcmbn \nbanXcmbn«pff C³kvs]IvSÀamsc BUnäÀamcmbn \nban¡pIbpw AhÀ AUvan\nkvt{SäÀamcmbncp¶ kwL§fnse AtX Imebfhnepff IW¡pIÄ BUnäp sN¿p¶Xn\v Ahsc¯s¶ \ntbmKn¡pIbpw sNbvXn«pff kw`h§Ä {i²bnÂs¸«ncn¡pIbmWv.  klIcW kwL§fnse BUnäv \njv]£ambpw Imcy£ahpambncnt¡­Xp­v.  F¶m HcmÄ AUvan\nkvt{Sädmbncp¶ Imebfhnse IW¡pIfpsS BUnäv B DtZymKkvY³ Xs¶ \St¯­n hcnIbmsW¦n BUnänsâ Dt±iw Xs¶ km[n¡msX hcnIbmWv.  Hcp \njv]£amb BUnäv {]kvXpX DtZymKkvY³amcn \n¶pw {]Xo£ním³ \nÀhmlanÃ. 

taem Hcp klIcW kwL¯nse AUvan\nkvt{SäÀamcmbn \nbanX\mb DtZymKkvYs\ AbmÄ AUvan\nkvt{Sädmbncp¶ kwL¯nsâ BUnän\v bmsXmcp ImcWhimepw \ntbmKn¡m³ ]mSnÃ. sU]}«n cPnkv{SmÀamÀ, BUnäÀamsc _Ôs¸« bqWnäpIfn \nban¡pt¼mÄ  B bqWnäpIfn {]kvXpX DtZymKkvY³amÀ AUvan\nkvt{SäÀamcmbncp¶n«pff kwL§fps­¦nÂ, B kwL§fpsS BUnänsâ NpaXe atäsX¦nepw BUnäsd G¸nt¡­XmWv.  Aknkväâv cPnkv{SmÀamsc \nban¡pt¼mgpw Cu \n_Ô\ ]ment¡­XmWv.  cPnk{SmcpsS D¯chv Bhiyapff ]£w AXn\v _Ôs¸« sU]}«n cPnk{SmÀamÀ \S]Sn FSpt¡­XmWv. 
Un. B\µhÃn A½
tPmbnâv cPnkv{SmÀ (P\dÂ)
\¼À kn.BÀ.]n.4/39294/78.  
klIcWkwLw cPnkv{SmÀ B^ok,v
                                        Xncph\´]pcw, 1979 BKkväv 9

kÀ¡peÀ \¼À 48/79

hnjbw:   {]mYanI klIcWkwL§Ä/klIcW _m¦pIÄ ap³]v \n¶p \S¯p¶ Nn«nIfn HcwK¯n\v _m[yXs¸Smhp¶ ]camh[n XpI \nivNbn¡p¶Xp kw_Ôn¨v.
1.     klIcWkwL§Ä/klIcW _m¦pIÄ ap³]v \n¶p \S¯p¶ Nn«nIfn AwK§Ä¡v Nn«n ]nSn¨ XpI ]äp¶ C\¯n _m[yXs¸Smhp¶ ]camh[n XpI F{X hsc BImsa¶Xns\ kw_Ôn¨v. \nÀt±i§Ä H¶pw \nehnenÃm¯Xn\m {]kvXpX C\¯n hfsctbsd XpI HcwK¯n\v kwL§fnÂ/_m¦pIfn \n¶pw \ÂIp¶Xn\pff km[yX DffXn\m {lkzIme/a²yIme hmbv] C\¯n HcwK¯n\v _m[yXs¸Smhp¶ kwJy¡v D]cn]cn[n \nivNbn¨n«pffXp t]mse Nn«n C\¯nepw _m[yXs¸Smhp¶ XpI¡v ]cn[n \nÀ®bn¡p¶Xv A`nejWobamsW¶v IcpXp¶p.
2.     sU]yq«n cPnk{SmÀamcptSbpw PnÃm klIcW _m¦pIfpsSbpw A`n{]mbw C¡mcy¯n BcmbpIbp­mbn.  PnÃm _m¦v {]Xn\n[nIfpsS CubnsS \S¶ kt½f\¯nepw Cu hnjbw NÀ¨ sN¿pIbp­mbn.  C¡mcy¯n s]mXphnep­mb A`n{]mbw IW¡nseSp¯v Xmsg ]dbp¶ \nÀt±i§Ä klIcW kwL§fpsS/_m¦pIfpsS Adnhnte¡mbn \ÂIp¶p.
3.     {]mYanI hmbv] klIcW kwL§Ä/_m¦pIÄ ap³]p \n¶p \S¯p¶ Nn«nIfn HcwK¯n\v Nn«n ]nSn¨v XpI ]äp¶  C\¯n GXp kab¯pw _m[yXs¸Smhp¶ ]camh[n XpI \nehnepff tIcf Nn«n \nba{]Imcw Hchkc¯n kwLw/_m¦v ap³]v \n¶v Hcp \¼À Nn«n¡v \S¯p¶Xn\\phZn¨n«pff ]camh[n XpIbmb 25000 (Ccp]¯n A¿mbncw cq])cq]bn A[nIcn¡m³ ]mSpffXÃ.  hmbv]m C\¯n HcwK¯n\v kwL¯nÂ/_m¦n _m[yXs¸Smhp¶Xpw Cu B^okn \n¶pw t\ct¯ \nivNbn¨v Adnbn¨n«pff kwJy¡v ]pdsabmWnXv.
4.     apIfn ]dªncníp¶ \nÀt±i§Ä sU]yq«n cPnkv{SmÀamÀ AXXp PnÃbnse hmbv]m klIcWkwL§fpsS/_m¦pIfpsS {i²bn sIm­p htc­XmWv.
_m_p tP¡_v
klIcW kwLw cPnkv{SmÀ

No.CS (3) 37599/79.  
Office of the Registrar of Co-operative societies,
                                             Trivandrum, 27th September 1979

CIRCULAR No. 54/79

Sub:   Weights and Measures (Packed Commodities) Rules, 1977 - Non-adherence of the standards of the Rules-Instructions issued.

It has been observed by the Assistant Director, Weights and Measures, Ministry of Commerce, Civil Supplies and Co-operation, Madras during his inspection of some of the Super Markets that the procedure followed by the Co-operatives for selling provision and other items pre-packed in polythene bags are not strictly in accordance with the Standards of Weights and Measures (Packaged Commodities) Rules, 1977.  It is further observed that in some places, the names of societies, the prices of the packages etc. were not marked.  The prices of the commodities marked on the packages were usually changed to accommodate any subsequent changes in their prices.

2.       Under Rule 6 of the Standards of Weights and Measures (Packaged Commodities) Rules every package should have the following particulars indicated clearly thereon.
(i)      The name and address of the manufacturer/packer.
(ii)     The name of the commodity.
(iii)    The net quantity.
(iv)    The month and the year in which the commodity is pre-packed.
(v)     The sale price.

The packages prepared in the super markets should contain the above particulars.  The price and other markings once made on the packages should not be changed.

3.       It has been further observed that the rates of the local taxes levied on the packaged commodities sold are also not displayed for the benefit of the consumers in any of the super markets as required under Rule 6 (3) of the Rules.  The bills are normally prepared for the total sale of price including the S.T. levied.  The rates of local taxes levied are to be displayed prominently to enable the consumers to verify the correctness of the amounts charged.

4.       The Managing Directors of Kerala Co-operative Consumers Federation and wholesale Co-operative Consumers Store are requested to issue necessary instructions in this regard to the Supermarket/Department Stores etc. working under them and to ensure that the Rules are followed strictly.
For Registrar of Co-operative Societies

\¼À kn.BÀ.]n.4/45256/79.  
klIcWkwLw cPnkv{SmÀ B^ok,v
                                        Xncph\´]pcw, 1979 HIvtSm_À 19

kÀ¡peÀ \¼À 59/79

hnjbw:  klIcW kwL§Ä \S¯p¶ Nn«nIÄþ sU]yq«n cPnkv{SmÀamÀ¡v A\phmZw \ÂImhp¶ ]camh[n ke DbÀ¯p¶Xp kw_Ôn¨v.
kqN\:   1975 Pm\phcn 1 se 67/74 mw \¼À kÀ¡peÀ

klIcW kwL§Ä Nn«nIÄ \S¯p¶Xp kw_Ôn¨v Xmsg¸dbp¶ \nÀt±i§Ä kqN\bn ImWn¨ncn¡p¶ kÀ¡peÀ aptJ\ Un¸mÀ«psaâ B^okÀamcpsSbpw klIcWkwL§fpsSbpw Adnhnte¡v ]pds¸Sphn¨ncp¶p.
1.     Nn«nbpsS Imemh[n km[mcW KXnbn 60 amk¯n Ihnbm³ ]mSpffXÃ.
2.     Nn«nbpsS ke XpI ]camh[n km[mcW KXnbn 10000 Ihnbm³ ]mSpffXÃ.
3.     ta {]kvXmhn¨ ]cn[nIfnsemXp§p¶ Nn«nIÄ \S¯p¶Xn\pff A\phmZw \ÂIp¶Xn\v PnÃm sU]yq«n cPnkv{SmÀamÀ¡v A[nImcap­mbncn¡p¶XpamWv.
4.     ZoÀLImemSnkvYm\¯n ssIImcyw sN¿p¶Xn\p th­n {]tXyIw ^­pIÄ kzcp]n¨n«pff kwL§Ä¡v ta {]kvXmhn¨ ]cn[nIfn \n¶pw IqSnb \nehmc¯nepff Nn«nIÄ sI«p¶Xn\v cPnkv{SmcpsS ap³Iq«nbpff A\paXn hmt§­XmWv.  A§s\bpff A\phmZ¯n\mbn At]£n¡pt¼mÄ kwL¯nsâ [\kvYnXnsb¸änbpff ]qÀ® hnhc§Ä kaÀ¸nt¡­XmWv.
5.     GXp hn[¯nepff Nn«n \S¯phm\pff A\phmZw \ÂIp¶Xn\pw ap³]v kwLw ss_embn Nn«n \S¯phm\pff D]\n_Ô\ Dt­m F¶ hnhcw {]tXyIw ]cntim[nt¡­XmWv.
6.     ]pXnb Nn«n \S¯n¸n\v A\phZn¡pt¼mÄ Ahkm\n¨ Nn«nIfpsS BUnäv \S¯nbn«pt­m F¶v ]cntim[nt¡­XmWv.
7.     klIcW kwL§fpsS {]hÀ¯\§Ä KWyambn hÀ²n¨Xn\\pkcWambn ]e klIcW kwL§fnepw ]Xn\mbncw cq]¡p ta kebpff Nn«nIÄ \S¯nhcnIbmsW¶pw F¶m A{]Imcw Nn«nIÄ \S¯p¶Xn\v cPnkv{SmcpsS ap³Iq«nbpff A\paXn, ap³ kÀ¡pednse \nÀt±ia\pkcn¨v, hmt§­Xmbn«pffXn\m A\paXn hm§n Nn«n cPnkväÀ sNbvXp In«p¶Xn\v ImeXmakw hcp¶ps­¶pw AXn\m klIcW kwLw ap³]v \n¶v Nn«n Bcw`n¡p¶Xn\pw sU]yq«n cPnkv{SmÀ¡v A\phmZw \ÂImhp¶ XpIbpsS ]cn[n 10000 cq]bnÂ\n¶v DbÀt¯­XmsW¶p ImWp¶p.
kqN\bn ImWn¨ncn¡p¶ kÀ¡pednse aäp hyhkvYIÄ¡v hnt[bambn 25000 cq] hsc kebpff Nn«nIÄ kwLw ap³]p \n¶v \S¯p¶Xn\v A\phmZw \ÂIp¶Xn\v sU]yq«n cPnkv{SmÀamsc CXn\m A[nImcs¸Sp¯p¶p. 
25000 cq]¡pta kebpff Nn«nIÄ \S¯p¶Xn\v cPnkv{SmcpsS ap³Iq«nbpff A\paXn hm§nbncnt¡­XmWv.
klIcWkwLw cPnkv{SmÀ

Office of the Registrar of Co-operative societies,
                                             Trivandrum, 4th December 1979

CIRCULAR No. 69/79

Sub:   Co-operative Societies-Registration under the Kerala General Sales Tax Act 1963 when turnover exceeds the registerable minimum. 
The Board of Revenue has brought to notice of this office that a Co-operative Society which started functioning in the year 58-59 had not taken out the required registration certificate under the Kerala General Sales Tax Act and failed to file the statutory returns before the sales Tax Authority.  It has also been pointed out that this is not a stray instance.

2.       The attention of the societies dealing in goods is invited to the relevant provisions in the Kerala General Sales Tax Act according to which when the turnover exceeds the registerable minimum they have to take out registration under the said Act within 30 days after reaching the turnover to the registerable minimum fixed.  Failure to do is an offence under the sales tax Act.  Extract of the relevant provision in the said Act is given below:


1.       “Every dealer/other than a casual trader or agent of a non-resident dealer whose total turnover for a year is not less than twenty five thousand rupees and every casual trader or agent of a non-resident dealer, whatever be his total turnover for the year shall pay tax on his taxable turnover for that year.
(i)      In the case of goods is specified in the first or second schedule at the rates and only at the points specified against such goods in the said schedule.
(ii)     in the case of other goods, at the rate of four percent at all points of sale.

2.       Every dealer other than a dealer referred to in sub section I whose total turnover for a year in respect of goods specified in the first or second schedule is not less than (Ten thousand rupees) shall pay fix at the rate and only at the point specified against the goods in the first or second schedule, as the case may be, on this taxable turnover in the year relating to such goods.

3.       The Registerable minimum prescribed are as under:

                                                For general goods           For Schedule goods

From 1-4-1963 to 30-11-1973         7,500                          2,500
From 1-12-1973 to 31-3-1976       12,500                          2,500
1-4-1976 to 31-3-1978                   25,000                          2,500
From 1-4-1978 to till date             25,000                        10,000

4.       The time limit for taking out registration certificate prescribed in 30 days from which the total turnover of a dealer has exceeded the registerable minimum.
5.       All societies dealing in goods are requested to strictly comply with the above provisions of law and avoid committing of offence under the Kerala General Sales Tax Act.
D. Anandavally Amma
Joint Registrar of Co-operative Societies (General)
Office of the Registrar of Co-operative Societies,
                                             Thiruvananthapuram, 20th December 1979

CIRCULAR No. 72/79

Sub:   Plan Schemes-Providing of Share Capital contribution to Co-operative Societies-Execution of agreement-Instructions issued.

Rules for the payment of share capital contribution to Co-operative Hospitals, Dispensaries, Autorickshaw Drivers Co-operative Societies, Taxi Drivers Co-operative Societies, Motor Transport Societies, Literary Co-operative Societies etc., clearly stipulate that societies receiving assistance should execute agreement in the form prescribed in the rules before availing the assistance and that the Deputy Registrars should ensure that the agreement is got executed before countersigning the bill.

2.       It has come to the notice of this office that the Deputy Registrars are not strictly adhering to the condition with regard to execution of agreement and that in several cases agreements are still due from the Deputy Registrars.  It is also noticed that the agreements executed contained several defects which necessitated the same to be returned for rectification for one defect or another more than once.  This is a very unsatisfactory state of affairs.  The Deputy Registrars are reminded that drawal of funds before obtaining a fault free  agreement is a serious lapse and they will be held queerly responsible for such irregular drawal of funds from the treasury.

3.       The following instructions are issued for strict compliance by the Deputy Registrars:-
(i)      The bills for the payment of share capital contribution and additional share capital contribution should be countersigned by the Deputy Registrars only after the societies executed necessary agreements.
(ii)     It should be ensured that the agreements are in the form prescribed under the Rules and that they are perfectly free from defects.  Corrections, if any, should be got attested by the executants.
(iii)    Copy of the Resolutions authorising the executants to execute the agreements should be attached with the agreement duly attested by any of the officer of the Department.
(iv)    Copy of the Rules under which the assistance are sanctioned and copy of the sanctioning order duly attested by the executants should be attached to the agreement.
(v)     Share certificate from the societies should be obtained within one month from the date of drawal of the amount from the treasury and forwarded along with the agreement.  The date of the share certificate should tally with the date of drawal of the amount.

4.       While forwarding the agreement and connected records to this office the Deputy Registrars should furnish a certificate to the effect that the agreement has been properly scrutinised, that it is in the approved form and that it is free of defects.

5.       The receipt of this circular should be acknowledged by the Deputy Registrars.

6.       Any lapse in this regard will be viewed seriously and the Deputy Registrars are liable to the proceeded against.
For Registrar of Co-operative Societies

tIcf t]bvsaâv Hm^v k_vknkvä³kv
Aeh³kv (t`ZKXn)\nbaw, 1978
(1978 se H¶mas¯ \nbaw)
(1979 s^{_phcn 28 \v 137 mw \¼À tIcf Akm[mcW Kkän {]kn²w sNbvXXv)
(13þ12þ79 \v C´y³ {]knU­nsâ A\paXn e`n¨p.)
1972 se tIcf t]bvsaâv Hm^v k_vknkvä³kv  BIväv t`ZKXn sN¿p¶Xn\pff  Hcp \nbaw.
BapJw  Xmsg ]dbp¶ BhiymÀ°w, 1972 se tIcf t]bvsaâv Hm^v k_vknkvä³kv Aeh³kv BIväv t`ZKXn sN¿p¶Xv bpIvXamIbmÂþ C´y³ dn¸»n¡nsâ 29 maXp kwhXvkc¯n Xmsg ]dbp¶ hn[w \nbaap­mIs«.
1.  Npcp¡t¸cpw hym]vXnbpw.
(1)    Cu \nbas¯ tIcf t]bvsaâv Hm^v k_vknkvä³kv Aeh³kv (t`ZKXn)\nbaw, 1978 F¶p hnfn¡mw.
(2)    CXv DS³ Xs¶ {]m_ey¯n hcp¶XmWv.

2.  hIp¸v 3 se t`ZKXn
1972 se tIcf t]bvsaâv Hm^v k_vknkvä³kv  BIvänse (1973 se 28þm aXp \nbaw) 3 mw hIp¸v (1)mw D]hIp¸nse BZy t{]msshtkmbn¡p ]Icw Xmsg ]dbp¶ t{]msshtkm Bbncn¡p¶mWv.  AXmbXv F¶mÂ
(F) kkvs]³j³ Imebfhv 90 Znhk¯n IhnªmÂ, 90 Znhk¯n Ihnªp hcp¶ Imet¯¡v k_vknkvä³kv Aeh³kv XpI thX\¯nsâ 75% Bbncn¡p¶Xpw
(_n) kkvs]³j³ Imebfhv 180 Znhk¯n IhnªmÂ, 180 Znhk¯n Ihnªp hcp¶ Imet¯¡v, k_vknkvä³kv Aeh³kv XpI thX\¯n\p Xpeyambncn¡p¶XmWv. CXv Poh\¡mc³ kkvs]³j\p sXm«p ap¼p hm§nb thX\¯nsâ ASnkvYm\¯nembncn¡pw.

   3, 5 F F¶ ]pXnb hIp¸nsâ Iq«nt¨À¡Â.
        {][m\ \nba¯nse 5 mw hIp¸n\p tijw Xmsg ]dbp¶ hIp¸v DÄs¸Spt¯­XmWv.  AXmbXv 5 F Nne kvYm]\§fn Cu \nbaw _m[Iam¡mhp¶XÃ:þCu \nba¯nepÄs¸Sp¯nbn«pff bmsXm¶pw Xs¶ tI{µ Kh¬saânsâ GsXmcp s]mXptaJem kvYm]\¯nepw _m[Imam¡mhp¶XÃ.

G.O.(P) No. 165/79/Home.   
Trivandrum, 30th November 79
Read:1. Govt. letter No. 31416/C5/65/Home. Dt. 11-10-65.
         2. do. No. 35539/C5/67/Home. Dt. 18-7-67.
         3. do. No. 40984/C5/70/Home. Dt. 31-8-70.
         4. do. No. 3579/C5/72/Home. Dt. 27-9-72.
         5. do. No. 4235/F2/74/Home. Dt. 12-2-74.
In the Government letters read above, the procedure to be followed in filing appeals in Criminal matters has been prescribed. Government consider that these instructions have to be codified and revised for easy reference.  They are, therefore, pleased to order, in supersession of all instructions in the matter, that the following procedure will be followed by the Asst. Public Prosecutors and Special Public Prosecutors under the administrative control of Government in the Home Department and by other officers in filing of appeals / revisions in the High Court and revision in sessions court. The time limit prescribed will be scrupulously followed by all the officers concerned so that the Advocate General gets sufficient time to examine scope for appeal and to file appeals within the time limit prescribed.
(i)      The Asst. Public Prosecutors or Special Public Prosecutors in courts other than the High Court shall deal with the Collector of the district concerned in regard to criminal cases. The collector of the district concerned shall ensure that the District Superintendent of Police arranges for necessary instructions to be given to the concerned Asst. Public Prosecutor or special Public Prosecutor for the conduct of criminal cases at all stages.  In addition to the Investigating officer, some other responsible officer fully acquainted with the case should be deputed to instruct and assist the Asst. Public Prosecutor or Special Public Prosecutor for the conduct of the case.
(ii)     The concerned Asst. Public Prosecutor or Special Public Prosecutor shall report the result of every case to the Collector and District Superintendent of Police soon after judgment is pronounced.  He shall simultaneously apply for and obtain certified copies of the judgement in each case irrespective of the nature of its disposal and furnish his opinion regarding the scope of filing an appeal or revision.  He shall also apply for and obtain carbon copies of judgements in appropriate cases. Whenever, further action by way of appeal or revision is considered necessary, he shall also apply for and obtain certified copies of depositions of witnesses and forward copies of the judgement and the depositions to the District Superintendent of Police with his recommendations about the further action, to be taken.
(iii)    In cases of acquittal, if the concerned Asst. Public Prosecutor or Special Public Prosecutor or the District Superintendent of Police concerned is of opinion that an appeal should be filed, either of them may make a report to the Advocate General direct with connected records.  A copy of the report shall also be sent to the District Collector concerned by the reporting officer.  The Advocate General shall there upon send his opinion to the government in the Home Department  and await their instructions in the matter. Whenever Government consider it necessary to file an appeal in any case instituted otherwise than on Police report, a Government order as contemplated under section 377 (1) of the criminal procedure code 1975 shall also be sent to the Advocate General along with the request to file an appeal so that any possible objections of incompetency may be avoided.
(iv)    In all cases of acquittal in murder cases, the concerned Special Public Prosecutor shall send to the Advocate General as expeditiously as possible complete records of the case with certified copies of judgements and depositions of witnesses, his opinion and the opinion of the District Superintendent of Police regarding the advisability or otherwise  of filing appeals.
(v)     Since appeals against acquittals have to be filed within 3 months, the report of the Asst. Public Prosecutor or Special public Prosecutor or the District Superintendent of Police under para (iii) should reach the Advocate General within 45 days of the judgment.
(vi)    The Collector in consultation with the Advocate General may arrange for revisions to be filed in the High Court in appropriate cases. The Collector may also arrange for revisions to be filed in sessions court in consultation with the Asst. Public Prosecutor or Superintendent of Police.
(vii)   In cases where the Collector decides that no appeal or revision need be filed, he shall immediately inform the District Superintendent of Police or other Departmental Officer accordingly, and in fit cases it will be open to the Inspector General of Police or the Head of the Department concerned to move Government in the matter with a detailed report explaining the need to prefer an appeal or revision to meet the ends of justice, together with all relevant records.
By order of the Governor
J. S. Jesudhasen
Special Secretary to Government


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