Thursday 1 December 2011



\¼À kn.BÀ.]n.(4) 36186/79         

klIcWkwLw cPnkv{Smdm^okv,


kÀ¡peÀ \¼À 1/80

hnjbw:  klIcW kwL§fnse/_m¦pIfnse kvYnc \nt£]§Ä þAhIminIsf \ma\nÀt±iw sN¿p¶Xp kw_Ôn¨v.

klIcW kwL§fnse/_m¦pIfnse kvYnc \nt£]§Ä¡p AXmXp \nt£]IÀ AhcpsS A\´cmhIminIsf \ma\nÀt±iw sN¿p¶Xp kw_Ôn¨v am\ZÞ§sfm¶pw Ct¸mÄ \nehnenÃ.  ]e kwL§fpw/_m¦pIfpw Cu Imcy¯n hnhn[ coXnIÄ kzoIcn¨p hcp¶Xmbpw ImWp¶p. tIcf klIcW \nbaw 25þmw hIp¸n HcwK¯n\v _m¦nepff Hmlcnbpw AhImi_Ôhpw Snbmsâ acWm\´capff A\´cmhIminIÄ¡v ssIamäw sN¿p¶Xn\v \ma\nÀt±iw sN¿mhp¶XmWv F¶v hyhkvY sNbvXncn¡p¶p.  HcwK¯n\v _m¦nepff kvYnc \nt£]w  AhImi_Ô¯n (Interest) s]Sp¶nÃ.  BbXn\m AÀ-_³ _m¦pIfn AwK§Ä \nt£]n¡p¶ kvYnc \nt£]§Ä¡v \nt£]Isâ A\´cmhIminsb \ma\nÀt±iw sN¿p¶Xp kw_Ôn¨v Xmsg ]dbp¶ \nÀt±i§Ä ]pds¸Sphníp¶p.

klIcW kwL§fnÂ/_m¦pIfn kvYnc \nt£]w \S¯p¶ \nt£]I³ acn¨pt]mIpIbmsW¦n {]kvXpX \nt£]w \nt£]Isâ \nba{]Imcapff A\´cmhIminIÄ¡p am{Xta ssIamäw sN¿s¸Sphm³ ]mSpffq.  C§s\ sN¿p¶Xn\p ap¼mbn Snbm³/SnbmÄ \nt£]Isâ \nba{]Imcapff A\´cmhIminIfmsW¶v sXfnbn¡p¶Xn\pff aXnbmb tcJIÄ lmPcm¡n `cWkanXnsb t_m²ys¸Sp¯nbncnt¡­XmWv.  sNdnb XpIbpsS \nt£]amsW¦n A\´cmhImin¡v bpIvXamb \jvtSm¯chmZ ]{X¯nsâ Dd¸nsâ ASnkvYm\¯n \nt£] kwJy ssIamäw sN¿p¶Xn\v `cWkanXn¡v A\phZn¡mhp¶XmWv. 

ta¸dª \nÀt±i§fpsS ASnkvYm\¯n \nt£]§Ä kzoIcn¡p¶ FÃm klIcW kwL§fpw _m¦pIfpw X§fpsS ss_embn Bhiyamb t`ZKXnIÄ DSs\ hcpt¯­XmWv. 

ta¸Sn \nÀt±i§Ä _Ôs¸« sU]}«n cPnkv{SmÀamÀ AXXp PnÃbnepff \nt£]w kzoIcn¡p¶ FÃm klIcW kwL§fptSbpw _m¦pIfptSbpw {i²bn sIm­p htc­Xpw Bhiyamb A\´c \S]SnIÄ ssIs¡mtff­XpamWv. 

klIcW kwLw cPnkv{SmÀ¡pth­n

No.ADL (2) 60252/79.          

Office of the Registrar of Co-operative Societies

                                                  Trivandrum, 4-2-1980


Sub:   Co-op.Department-Audit-Estimation of bad and doubtful debts and other assets-break up value of shares-further instructions-issued.

Ref:   This office circular No. 31/78 dt.11-8-78.

In this circular cited, certain instructions were issued to estimate the bad and doubtful assets of the societies like marketing/processing societies, Co-op. Sugar Factories, Co-op. Spinning Mills, Co-op. Printing Presses etc. in which the Central Banks and other primary societies are investing their funds in shares and to indicate clearly the estimate in the audit report and the break up value of the shares as at the end of the year under audit as per the norms fixed by the Reserve Bank of India.  But doubts have been raised as to how the break up value of shares can be calculated in respect of Consumer Federation, Marketing Federation,  RAIDCO etc.  In the circumstances, the following further instructions are issued.

1.       The auditors of the Apex Level, district level Co-op. Institutions will work out the break up value of the shares while finalising the audit of the respective institutions as per the norms fixed by the Reserve Bank of India and intimate the break up value thus arrived at to the Deputy Registrar (Audit) concerned under whom the member societies are working with the details of institutions which have taken shares in the Apex/District level institutions and the calculation statement.

2.       The Deputy Registrar (Audit) concerned in turn, after verification, will communicate the break-up value of shares to the auditors through the Asst. Registrar (Audit) concerned for compliance.

3.       The Deputy Registrars (Audit) and the Asst. Registrars (Audit) will bring the above instructions to the notice of all auditors including the Deputy Registrar/Asst. Registrar concurrent auditors in the district.

D. Anandavally Amma

Joint Registrar of Co-op.Societies (Audit)

No.ADL (2) 10701/80

            Office of the Registrar of Co-operative Societies

                                              Trivandrum, 11th March 1980

CIRCULAR No. 14/80

Sub:   Co-operative Department-Audit-Summary of Defects furnished by the Auditors-follow up action in the Administrative wing-further instructions-issued.

Ref: 1. Circular instructions issued as per letter No.ADL (3) 21070/66 dated 7-6-66.

        2.  Circular No. 27/1968 dated 12-8-1968.

        3.  Circular No. 1/71 dated 5-5-1971.

        4.  Circular No.  47/75 dated 3-7-1975.

1.       As per the Circular cited as 1st paper above it was instructed that the summary of defects should include all important  and serious defects without making personal attack on non-officials.  An Audit Defect Rectification Register should be maintained by the societies in which the auditor should point out the defects noted in audit then and there to see that the defects are brought to the notice of the Director Board members and also to see that all the unrectified defects are brought to the notice of the Deputy Registrar (Audit).

2.       As per the second Circular among other things the following instructions were issued:

(a)     The defects should be properly and carefully analysed and grouped under part A and B.  Those defects which can be rectified during the course of audit should be attended to by the Auditor then and there.

(b)     Summary of defects should be brief, specific and supported by facts and figures.

(c)     General observations, remarks, opinion or interference against office bearers should not be recorded in cash book, minute book or other books.  But they can be included in the summary of defects or in special reports.  All the serious defects requiring special attention should be sent at once to the higher authorities concerned for prompt action and rectification.

(d)     The Deputy Registrar (Audit) will see that all the defects listed out in  part   A requiring immediate attention are communicated at once to the Deputy Registrar (General) or others concerned.  The Deputy Registrar (General) should keep the files pertaining to summary of defects open till the defects are rectified.

3.       The third Circular deals with further instructions regarding maintenance of Audit Defect Rectification Register and the first two circulars were referred in this Circular.  In the Circular the main contents of the previous circulars are reproduced and the Deputy Registrars (Audit) were directed to instruct the auditors to comply with the circulars and the Deputy Registrars (General) were instructed to see that the audit defects rectification register are kept in the societies by giving direction to the inspectors.

4.       The fourth Circular deals with the follow up action of summary of defects.  For taking follow up action on the rectification of defects, the Deputy Registrars (General) and Assistant Registrars (General) were instructed to open a Register namely Register of Summary of Defects in their offices with six columns.  It was also instructed that the Deputy Registrars (General) will maintain such Register in respect of societies the audit certificates of which are to be issued by the Joint Registrar (Audit) and Deputy Registrars  (Audit) and the Assistant Registrars (General) will maintain such a register regarding the societies whose audit certificates are issued by his counterpart in the audit wing.

      It was also instructed that the Deputy Registrars and Assistant Registrars should examine the Register periodically and bestow personal attention to all cases pending over six months.

5.       In the case of the audit reports issued by the Joint Registrar (Audit) the summary of defects are being forwarded along with the copy of the audit certificate to the heads of the Departments with whom the administrative control of the institution is vested, for necessary  follow up action.  In spite of all this it has come to the notice of the undersigned that the Register prescribed as per the 4th Circular has not been maintained regularly by the respective officers and the rectification of defects by the societies is not watched properly.  Under this circumstances the following instructions are issued.

(1)     The Audit Defect Rectification Register referred to in the 4th Circular may be kept in the Registrar’s office and offices of the other heads of Departments concerned, by the section where the administrative matters are dealt with in the case of Apex Level co-operative institutions.

(2)     The Government officers and other Government nominees in the director Board of all types of societies may peruse the audit defect register kept in the institutions at the time of attending Board meetings and they may even suggest that this item should be included in the Agenda of the meetings so that defects can be rectified and societies can be prevented from repeating such defects.

(3)     The implementation of the instructions contained in the Circular No.47/75  by the Deputy Registrar (General) may be reviewed at the O&M inspection by the Inspecting officer.

Babu Jacob

Registrar of Cooperative Societies

\¼À 42354/79/^n³.(6)               

klIcW kwLw cPnkv{Smdm^okv,

                                          Xncph\´]pcw, 4þ5þ1980

kÀ¡peÀ \¼À 26/80

hnjbw:  klIcW hIp¸v [\Imcys¯¸änbpwþB\pImenI ]«nIIÄþcPnkvädpIÄ kq£n¡ÂþF¶nhsb¸änbpff \nÀt±i§tfbpw \S]SnItfbpw kw_Ôn¨v.

kqN\:   13þ9þ1979 se ^n³ 6/42354/79 mw \¼À I¯v

klIcW hIp¸nse PnÃm ta[mhnIfpsS Hm^okpIfnepw Xmeq¡pIfnse Aknkväâv cPnkv{SmdpsS Hm^okpIfnepw kÀ¡mcnte¡v hnhn[ C\§fn klIcW kvYm]\§fn- \n¶pw ASt¡­Xmb XpIIsf kw_Ôn¨pw kÀ¡mcn \n¶pw hnhn[ coXnIfn \ÂInbn«pff km¼¯nI klmb§sf kw_Ôn¨pw AXymhiyambn kq£nt¡­ dn¡mÀUpIÄ kq£n¡p¶Xn th­{X kq£vaX ]men¨p ImWp¶nà F¶v Cu Hm^oknsâ {i²bn s]«n«p­v.  C¡mcy¯n ImemIme§fn \ÂInbn«pff \nÀt±i§fpw AXmXp Hm^oknsâ ]cntim[\m Ipdn¸pIfn \ÂInbn«pff \nÀt±i§fpw IrXyambn \S¸m¡m¯Xp ImcWw Kh¬saânte¡pw A¡u­âv P\den\pw B\pImenIambn Abt¡­p¶ dnt«WpIÄ, dnt¸mÀ«pIÄ F¶nh hfsc Xmakn¨pw ]qÀ® hnhc§Ä CÃmsXbpamWv Ab¡m³ Ignbp¶Xv.  BbXn\m Sn Imcy§sf kw_Ôn¡p¶ cPnkvädpIÄ aäv {][m\ dnt«WpIÄ F¶nh \mfnXphscbpff FÃm Bhiyamb hnhc§Ä klnXw IrXyambn kq£nt£­Xpw AXn\pth­n Xmsg ]dbp¶ \nÀt±i§Ä IrXyambn ]ment¡­XpamWv. 

1.     A\pImenI ]«nIIÄ

(1)    amkm´y kvtääpsaâpIÄ:þ

 Hmtcm amkt¯bpw BUnäp ^oknsâbpw sI.Fkv.Bdnse 156 mw hIp¸v A\pkcn¨v klIcW kwL§fn tPmen sN¿p¶ DtZymKkvY³amcpsS tImkväntâbpw Unamâv If£³ _m¡n \n¸v XpI F¶nh ImWn¡p¶ ]«nIIÄ Cu Hm^okn ASp¯ amkw 10 mw XobXn¡p ap¼mbn Ab¨p Xtc­XmWv.  {]kvXpX ]«nIIÄ Ab¡pt¼mÄ Xmsg ]dbp¶ kwKXnIÄ kkq£vaw {i²nt¡­XmWv. 

1.     Bhiym\pkcWapff kvtääpsaâpIÄ, \nÀ±njvS t^md¯nemtWm F¶v Dd¸p hcp¯pI

2.     \nÀt±im\pkcWapff ]qÀ® hnhc§Ä DÄs¡mffn¨n«pt­m F¶v Dd¸p hcp¯pI

3.     ap³ amks¯ _m¡n \n¸pff XpI Xs¶ X³ amks¯ kvtääpsaân ap¶ncn¸mbn FSp¯n«ps­¶pw BUnäv ^okv, sI.Fkv.BÀ,tImkväv ap³ \nÀt±i§Ä¡v Bkv]Zambn shtÆsd ImWn¨n«ps­¶v Dd¸p hcpt¯­XmWv. 

4.     dh\} dn¡hdn {]Imcw CuSm¡p¶Xn\v PnÃm IfIväÀamtcmSv Bhiys¸«n«pff XpI {]tXyIw ImWn¨ncnt¡­XmWv.


(2) hmbv]IfpsS ss{XamknI kvtääpsaâv:þ

klIcW kwL§Ä¡v \ÂInbn«pff hmbv]IfpsS Unamâv If£³ _m¡n \n¸v XpI F¶nh ImWn¡p¶ ss{XamknI kvtääpsaâpIÄ ASp¯ amkw 10 mw XobXn¡p ap¼mbn Cu Hm^okn e`n¨ncnt¡­XmWv.  Cu kvtääpsaâpIÄ Ab¡pt¼mÄ H¶mw JÞnIbnse 1 apX 4 hscbpff \nÀt±i§Ä ]men¡s¸tS­XmWv.  ss{XamknI kvtääpsaâpIÄ Ab¡p¶ ImeXmakw Hgnhm¡s¸tS­XmWv. 

(3)(4) hmbv]bptSbpw hchntâbpw AÀ² hmÀjnI kvtääpsaâpIÄ:þ

Hmtcm AÀ² hÀjt¯¡papff Unamâv If£³ _me³kv F¶nh ImWn¡p¶, hmbv]IfptSbpw Un¸mÀ«psaâv hchn\§fptSbpw (BUnäv ^okpw, tImkväpw) Ab¨p Xtc­ \nÀ±njvS t^md§Ä Cu Hm^okn \n¶v bYmkabw sU]}«n cPnkv{SmÀamÀ¡v Ab¨p sImSp¡mdp­v.  BbXp kaÀ¸nt¡­ XobXnbpw X¿mdmt¡­ coXnbpw Adnbn¡mdp­v.  F¶m ]et¸mgpw kvtääpsaâpIÄ \nÀ±njvS coXnbn \nivNnX XobXn¡p ap³]mbn In«mdnÃ.  A¡mcW¯m kvtääpsaâpIÄ  \nÀ±njvS XobXn¡v Kh¬saân\p kaÀ¸n¡phm³ km[n¡p¶nÃ.  Cu kvtääpsaâpIfn _m¡n \n¸mbn ImWn¡p¶ XpIIÄ ]et¸mgpw Cu Imebfhnte¡pff amkm´ytam ss{XamknItam Bb kvtääpsaân _m¡n \n¸pff XpIIfpambn hyXymkw ImWp¶p­v.  BbXn\m Cu kvtääpsaâpIÄ  X¿mdm¡pt¼mÄ Cu Imebfhnte¡pff amkm´y/ss{XamknI kvtääpsaânse _m¡n \n¸pff XpIIÄ  Xs¶bmbncn¡p¶Xn\v {]tXyIw {i²nt¡­XmWv.

(5)(6) hmbv]bptSbpw hchntâbpw hmÀjnI kvtääpsaâpIÄ:þ

Hmtcm km¼¯nI hÀjmhkm\¯nepw kwL§Ä¡v \ÂInbn«pff hmbv]Ifn kÀ¡mcnte¡v AS¡m³ hogvN hcp¯nbn«pff XpIIfptSbpw (Un^mÄ«Uv tem¬) kvtääpsaâpIÄ, Un¸mÀ«psaâ dh\} C\¯n (BUnäv ^okpw sI.Fkv. ]mÀ«v 1 N«w 156 {]Imcapff tImkväpw) ]ncnªp Int«­ XpIbptSbpw hnhc§Ä \ÂIp¶Xn\pff \nÀ±njvS ^md§fpw \nÀt±i§fpw hfsc ap³Iq«n Xs¶ sU]}«n cPnkv{SmÀamÀ¡v Ab¨p sImSp¡mdp­v.  F¶m Bhiyamb hnhc§Ä \nivNnX XobXn¡p ap³]v Cu Hm^okn In«mdnÃ.  Cu kvtääpsaâpIÄ bYm kabw A¡u­âv P\den\v Ab¡mXncp¶m BbXv BUnäv dnt¸mÀ«n DÄs¸Sp¯p¶Xpw ]»nIv A¡u­vkv I½nänbpsS hnaÀi\¯n\v hnt[bamIp¶XpamIp¶p.  BbXn\m Cu hnhc§Ä bYm kabw \ÂtI­XmWv.  Cu kvtääpsaân ImWn¨n«pff XpI amÀ¨v amkt¯¡pff amkm´y/ss{XamknI/AÀ² hmÀjnI kvtääpsaâpIfpsS XpIIfpambn hyXymkw hcmXncn¡phm³ {]tXyIw {i²nt¡­XmWv.  FÃm hn[ temWn\§fpw Cu kvtääpsaân DÄs¸Sp¯n Abt¡­XpamWv.


7.   kÀ¡mcnte¡pff em`hnlnXwþhmÀjnI AhtemI\w:þ

FÃm km¼¯nI hÀjmhkm\¯nepw kÀ¡mcnte¡v Int«­Xmb em`hnlnXs¯¸änbpff Hcp ]«nI Ab¨p Xtc­XmWv.  Cu ]«nIbn Hmtcm PnÃbnepw AXmXp km¼¯nI hÀjmhkm\w hsc Hmlcn aqe[\ambn kÀ¡mcn \n¶pw \ÂInbn«pff sam¯w XpIbpw kwL§fpsS F®hpw, Ahbn F{X kwL§Ä em`¯n {]hÀ¯n¡p¶p, F{X kwL§Ä em`hnlnXw {]Jym]n¨n«p­v, kÀ¡mcnte¡v em`hnlnXambn B km¼¯nI hÀj¯n ASt¡­ XpI, AS¨ XpI F{X, em`hmlnXw {]Jym]n¨n«nÃm¯ kwL§Ä F{X, {]Jym]n¡mXncn¡m\pw AS¡mXncn¡m\papff ImcW§Ä Cu hnhc§-Ä \ÂtI­XmWv.  Cu kvtääpsaâpIÄ Hmtcm hÀjhpw Pq¬ 15þmw XobXn¡p ap¼v Cu Hm^okn Ab¨p Xtc­XmWv. 

(8)    KmcânbpsS hmÀjnI AhtemI\w:þ

klIcW kvYm]\§Ä¡p th­n kÀ¡mÀ \ÂInbn«pff KmcânbpsS hmÀjnI IW¡pIÄ, Cu Hm^okn \n¶pw e`n¡p¶ \nÀ±njvS ^md§fn \nivNnX XobXnIfn Cu Hm^okn Int«­XmWv.

(9)    kwL§Ä¡v dneokv sNt¿­ XpIIfpsS hmÀjnI kvtääpsaâv:þ

klIcW kvYm]\§Ä¡v kÀ¡mcn \n¶pw {Kmâv, Hmlcn aqe[\w, hmbv] F¶o C\§fn A\phZn¡p¶ XpIIÄ kwL§Ä¡v IrXy kab¯v dneokv sNbvXv sImSpt¡­XmWv.  F¶m Nne {]tXyI ]cnXkvYnXnbn bYm kabw dneokv sN¿m³ km²yaÃmsX h¶m A[nImcapff DtZymKkvY³amcn \n¶pw kab ]cn[n ZoÀLn¸n¨p sIm­pff D¯chv hmt§­XmWv.  F¶m \o­ Imebfhv Ignªn«pw XpIIÄ dneokv sNbvXp sImSp¡m¯  tIkpIÄ {i²bn s]«n«p­v BbXn\m Hmtcm km¼¯nI hÀjmcw`¯nepw ap³ km¼¯nI hÀjw A\phZn¨ XpIIfpsS dneokns\¸än AXmXp PnÃm ta[mhnIÄ AhtemI\w \St¯­Xpw dneokv sN¿msX _m¡n \n¸pff XpIsb¸änbpff hnhc§Ä Cu Hm^oknte¡v Pq¬ 30 \v ap¼mbn F¯n¨p Xtc­XpamWv. 

(10)   kÀ¡mcnte¡v Xncn¨St¡­ Hmlcn aqe[\¯nsâ hmÀjnI kvtääpsaâv:þ

kÀ¡mcn \n¶pw klIcW kvYm]\§Ä¡v \ÂInbn«pff Hmlcn aqe[\w, \nbam\pkcWw kÀ¡mcnte¡v Xncn¨St¡­XmWv.  Bbh hyhkvYIÄ¡v A\pkcWambn IrXyambn Xncn¨S¸n¡p¶Xn\pff \S]SnIÄ sU]}«n cPnkv{SmÀamcpw Aknkväâv cPnkv{SmÀamcpw bYmkabw ssIs¡mtff­XmWv.  Hmtcm km¼¯nI hÀj¯nepw A{]Imcw Xncn¨S¡m\pff XpIbpw, Xncn¨S¨ XpIbpw, _m¡n Xncn¨S¡m\pff XpIbpw ImWn¡p¶ ]«nIIÄ FÃm Pq¬ amkw 15 mw XobXn¡p ap³]mbn Cu Hm^okn Ab¨p Xtc­XmWv.  Cu hnhc§Ä A¡u­v P\den\pw kÀ¡mcnte¡pw ]»nIv A¡u­vkv I½nän¡pw \ÂtI­nhcp¶ hnhc§Ä tiJcn¡m³ BhiyamIbm BbXv IrXyambn Xcm³ {]tXyIw {i²nt¡­XmWv. 

2.   cPnkvädpIÄ

Xmsg ]dbp¶ {][m\s¸« cPnkvädpIÄ, ap³ \nÀt±i§Ä {]Imcw FÃm PnÃm Hm^okpIfnepw kÀ¡nÄ B^okpIfnepw \mfnXp hscbpff hnhc§Ä tNÀ¯v ]qÀ¯nbm¡n kq£nt¡­XmWv.  FÃm tImf§fnepw ]qÀ® hnhc§Ä tcJs¸Spt¯­XmWv.  B^okv ]cntim[\m thfbn C¡mcyw Kuch]qÀÆambn ho£n¡p¶XmWv. 

(1)  BUnäv ^okv cPnkvädpIÄ:þ

Cu cPnkväÀ Aknkväâv cPnkv{SmÀ B^okpIfnepw sU]}«n cPnkv{SmÀ Hm^okpIfnepw ]qÀ® hnhc§Ä AS¡w kq£ntí­XmWv.  Hmtcm kwLt¯bpw kw_Ôn¡p¶ BUnäv ^okv hnhc§Ä Hmtcm {]tXyI t]PpIfn tcJs¸Spt¯­XmWv.  BUnäv ^okv Hgnhm¡s¸« kwLamsW¦n IqSnbpw A¡mcyw cPnkvädn FgptX­XmWv.  HmUnäv hn`mK¯n \n¶pw In«p¶ UnamâpIÄ AXmXp kwL¯nsâ t]PpIfn tcJs¸Spt¯­XmWv.  Hmtcm amkhpw BUnäv ^okn\¯n AS¡p¶ XpIbpw Unamâpw tcJs¸Sp¯p¶Xn\v Hmtcm tU _p¡p IqSn kq£nt¡­Xpw tU _p¡n \n¶pw Cu hnhc§Ä cPnkvädn tcJs¸Spt¯­XpamWv.  BUnäv ^okn\p th­nbpff Unamâv bYm kabw _Ôs¸« kwL§Ä¡v Abt¡­Xpw B XpI tiJcnt¡­XpamWv.  dh\} dn¡hdn {]Imcw CuSm¡m³ \S]Sn FSp¯n«ps­¦n B hnhcw AXmXp kwL¯nsâ t]PpIfn tcJs¸Spt¯­XmWv.  AXpt]mse enIzntUäv sNbvX kwL§sf kw_Ôn¨ hnhcw AXmXp t]PpIfn tcJs¸Spt¯­XmWv.  AXmXv amks¯ hnhcW§Ä AXmXpamkw Xs¶ IrXyambn cPnkvädn tcJs¸Spt¯­Xpw AXmXp amks¯ kvtääpsaâv {]Imcw s]mcp¯s¸Spt¯­XpamWv. 

(2)    tImkvän\pff cPnkväÀ:þ

Cu cPnkväÀ Aknkväâv cPnkv{SmÀ B^oknepw sU]}«n cPnkv{SmÀ B^okpIfnepw ]qÀ® hnhc§tfmSpIqSn kq£nt£­Xpw kwL§Ä¡v bYmkabw Unamâv t\m«okpIÄ Ab¨v kÀ¡mcnte¡v ASt¡­ XpI IrXyambn AS¸n¡p¶Xn\pff \S]SnIÄ FSpt¡­XmWv. 

(3)    tem¬ eUvPdpIÄ:þ

sU]}«n cPnkv{SmÀ B^okntebpw Aknkväâv cPnkv{SmÀ B^okpIfntebpw tem¬ eUvPdpIfn \nbpIvX tImf§Ä¡v Bkv]Zambn ]qÀ®amb hnhc§Ä tcJs¸Spt¯­XmWv.  Hmtcm Unamâpw ap³Iq«n AXmXp tImf§fn tcJs¸Sp¯n kwL§Ä¡v Unamâv t\m«okv Abt¡­XmWv.  ss{XamknI kvtääpsaâpIfn ImWn¨n«pff XpIIÄ eUvPdnse XpIIfpambn s]mcp¯s¸tS­XmWv.  dh\} dn¡hdn {]Imcw CuSm¡m³ \S]SnIÄ FSp¯n«pff hnhc§Ä Ds­¦n BbXv eUvPdn tcJs¸Spt¯­XmWv.

(4)    Hmlcn aqe[\cPnkväÀ:-þ

\nivNnX hnhc§Ä tcJs¸Sp¯p¶Xn\v  \nbpIvX cPnkväÀ FÃm Aknkväâv cPnkv{SmÀ B^okpIfnepw sU]}«n cPnkv{SmÀ B^okpIfnepw \mfnXphscbpff hnhc§Ä tcJs¸Sp¯n kq£nt¡­XmWv.  AXmXp ]cntim[\m thfbn- C¡mcyw _Ôs¸« DtZymKkvY³amsc Adnbn¡mdps­¦nepw C¡mcy¯n Imcyamb ]ptcmKXn D­mbXmbn ImWp¶nÃ.  AXmXp Imebfhn Cu B^okn \n¶pw e`n¨n«pff kÀ¡pedpIÄ {]Imchpw tIm¬^d³kpIfpsS Xocpam\ {]Imchpw ]qÀ® hnhc§Ä DÄs¡mffnt¡­XmWv.  em`hnlnX§fpsS {]Jym]\w Kh¬saânte¡v AS¨n«ps­¦n A¡mcyw F¶nh cPnkvädn FgpXn kq£n¡m³ {]tXyIw {i²nt¡­XmWv. 

(5) hmbv]bptSbpw {Kmântâbpw hn\ntbmK kÀ«n^n¡äpIÄ:þ

klIcW kvYm]\§Ä¡v A\phZn¡p¶ hmbv]bptSbpw {Kmântâbpw hn\ntbmK kÀ«n^n¡äpIÄ, IrXyambn bYmkabw Abt¡­Xnsâ {]m[m\yw ]e {]mhiyw sU]}«n cPnkv{Smd³amcpsS {i²bn sIm­ph¶n«pw C¡mcy¯n henb ImeXmakw hcp¶Xmbn ImWp¶p.  tIcf ss^\m³jy tImUnse 210 264 F.(3) F¶o BÀ«n¡nfpIf\pkcn¨v hmbv]bptSbpw {Kmântâbpw hn\ntbmK kÀ«n^n¡äpIÄ¡v cPnkväÀ kq£nt¡­XWv.  Cu Hm^oknse 17þ4þ1976 se 15996/76 /^n³ (6) \¼À I¯n hmbv]bpsS hn\ntbmK kÀ«n^n¡äp kaÀ¸n¡p¶Xn\mhiyamb \nÀ±njvS ^md§fpw \ÂInbncp¶p.  F¶m Bhiyamb hnhc§Ä CXp hsc In«nbn«nÃ.  Cu Hm^oknse 9þ11þ1977 se 41216/77/^n³ \¼À I¯n {Kmânsâ hn\ntbmK kÀ«n^n¡äv kÀ¡mcnsâ 10þ12þ1976 XobXnbnse Pn.H.(]n) 377/76/^n³ \¼dmbpff D¯chn ]dbp¶ amXrIbn Abt¡­XmsW¶v \nÀt±in¨ncp¶psh¦nepw, Ct¸mgpw Cu t^md¯n- AÃmsX kÀ«n^n¡äpIÄ kaÀ¸n¡p¶Xmbn ImWp¶p.  hmbv]bpw {Kmâpw A\phZn¡p¶ D¯chpIfntem Ah kw_Ôn¨pff s]mXp N«§fntem ]dbp¶ Imemh[n¡pffn D]tbmKníp¶Xn\pw \S]Sn kzoIcnt¡­Xpw kÀ«n^n¡äpIÄ bYm kabw Abt¡­XpamIp¶p.

3.   aäp {][m\s¸« Imcy§Ä

(1)  A¡u­âv P\densâ ]cntim[\m¡pdn¸pIÄ:þ

A¡u­âv P\densâ ]cntim[\m¡pdn¸pIÄ¡pff \}\Xm ]cnlcW dnt¸mÀ«v ]cntim[\m¡pdn¸p In«n 4 BgvN¡pffn Abt¡­XmWv.  Imehnfw_w C¡mcy¯n D­m¡msX BZy adp]Sn bYmkabw Abt¡­XmWv. 

(2) A¡u­âv P\densâ BUnäv XSʧÄ:þ

A¡u­âv P\den \n¶v In«p¶  BUnäv XSʧġpff adp]Sn c­mgvN¡pffn kaÀ¸nt¡­XmWv. C¡mcy¯n tIcf ^n\m³jy tImUv 63þmw \¼À N«§fntebpw kÀ¡mcnsâ 9þ6þ1965 se 25/65/^n³(sF.F³.Fkv.þ3)\¼À kÀ¡pedntebpw \nÀt±i§Ä IrXyambn ]ment¡­XmWv. 

(3) sNehn\§fpsS A\pcRvP\w:þ

Hmtcm amk¯ntebpw sNehn\§fpsS A\pcRvP\ kvtääpsaâpIÄ ASp¯ amkw 10 mw XobXn¡p ap¼v Cu Hm^okn Ab¨p Xtc­XmWv.  km[mcW kvtääpsaâpIfn ImWp¶ \}\XIÄ Xmsg hnhcn¡p¶hbmWv.

1.     Hmtcm slUnepff sNehn\pw {]tXyI kvtääpsaâpIÄ Ab¡mdnÃ.

2.     icnbmb hu¨À \¼dpIÄ ImWnímdnÃ.  Nne sNehpIÄt¡ hu¨À \¼À ImWnímdpffq. 

3.     A¡u­âv P\d _p¡p sNbvXn«pff ]e XpIIfpw kvtääpsaâpIfn ImWmdnÃ.  ]e sNehn\§fpw hn«p t]mbn«pffXmbn ImWp¶p.

4.     GXp Imebfhnte¡pff _nÃmsW¶ hnhcw ImWn¡mdnÃ.

5.     Hcp {]tXyI amks¯ kvtääpsaân ap³ amk§fnse sNehn\§Ä DÄs¸Sp¯n ImWp¶p.

6.     ¹m³ kvIoapIÄ¡pff sNehnsâ A\pcRvP\ kvtääpsaâpIÄ Ab¡mdnÃ.

ta ImWn¨ \}\XIÄ IrXyambn ]cnlcn¨Xn\p tijw am{Xta kab ]cn[n¡pffn kvtääpsaâpIÄ Ab¡mhq.  ¹m³ kvIoan sNehnsæn \n kvtääpsaâv Abt¡­XmWv.  _m¡n \n¸pff amkm´y A\pcRvP\ kvtääpsaâpIÄ DS³ Abt¡­Xpw \nbpIvX t^md§fnÂXs¶ kvtääpsaâpIÄ Abt¡­XpamWv.  ta \nÀt±i§Ä IrXyambn ]ment¡­XpamWv. 

(4) hchn\§fpsS A\pcRvP\w:þ

Cu B^okn \n¶pw 29þ6þ1977  37/77 \¼dmbn ]pds¸Sphn¨n«pff kÀ¡pedn Un¸mÀ«psaânsâ hchn\§fpsS A\pcRvP\w \S¯n kÀ«n^n¡äpIÄ \ÂIp¶Xns\¸än Aknkväâv cPnkv{SmÀamÀ¡pw sU]}«n cPnkv{SmÀamÀ¡pw hfsc hyIvXamb \nÀt±i§Ä \ÂInbn«p­v  F¶m Cu kÀ¡pednse \nÀt±i§Ä bYm kabw \S¸nem¡n ImWp¶nÃ.  Sn kÀ¡pedn \nÀt±in¡p¶Xp {]Imcapff cPnkvädpIÄ kq£n¡pIbpw kÀ«n^n¡äpIÄ bYm kabw kaÀ¸n¡pIbpw sNt¿­XmWv.

(5)    BUnäv dnt¸mÀ«nepff JÞnIIÄ¡pw ]»nIv A¡u­vkv I½nänbpsS dnt¸mÀ«nepff iq]mÀiIÄ¡pw Dff adp]Sn:þ

BUnäv dnt¸mÀ«nepff JÞnIIÄ¡pw ]»nIv A¡u­vkv I½nänbpsS iq]mÀiIÄ¡pw adp]Sn \ÂIp¶Xn\v Bhiyamb hnhc§Ä tiJcn¡p¶Xn\p th­n Cu Hm^oknÂ\n¶pw Ab¡p¶ I¯pIÄ¡v {]tXyI ]cnKW\ sImSpt¡­Xpw \nivNbn¨n«pff kab ]cn[n¡I¯pXs¶ adp]Sn \ÂtI­XpamWv.  Cu C\¯n kÀ¡mcnte¡v Abt¡­Xmb adp]SnIÄ km[cWbmbn hfsc Xmakn¨mWv Cu Hm^oknÂ\n¶pw Ab¨p hcp¶Xv.  AXn\pff {][m\ ImcWw sU]}«n cPnkv{SmÀamÀ Abt¡­ dnt¸mÀ«pIÄ IrXyambn Ab¨p Xcmdnà F¶XmWv. 

BUnäv dnt¸mÀ«nte¡pff IcSp JÞnI¡pff adp]Sn Bdv BgvN¡Iw Cu Hm^oknÂ\n¶pw A¡u­âv P\den\v Ab¨p sImSpt¡­XmWv.  BbXn\m Cu C\¯nepff hnhc§Ä Bhiys¸«m 3 BgvN¡Iw Bbh sU]}«n cPnkv{SmÀamÀ IrXyambn F¯n¨p Xtc­XmWv.

]»nIv A¡u­vkv I½nänbpsS iq]mÀiIÄ \S¸nem¡p¶Xn\v ssIs¡m­n«pff \S]SnIfpsS hnhc§fpw Nne Imcy§fn HSphnes¯ kvYnXnbpw Cu Hm^oknÂ\n¶pw kÀ¡mcnte¡v \ÂIp¶Xn\v kab ]cn[n GÀs¸Sp¯nbn«p­v BbXn\m Cu B^oknse 18þ7þ1979 se 43/79 kÀ¡pedn ]dªn«pff {]Imcw Cu B^okn \n¶pw Bhiys¸Sp¶ hnhc§Ä 10 Znhk¯n\Iw Xs¶ Cu B^okn F¯n¨p Xtc­XmWv.  ]»nIv A¡u­vkv I½nänbpsS iq]mÀiIÄ \S¸nem¡p¶ ImeXmakw I½nän ho­pw AhtemI\w sN¿p¶Xpw ImeXmaks¯¸än hniZoIcWw Bhiys¸SpIbpw sN¿m³ CSbmIp¶Xn\m Cu Imcy¯n {]tXyI {i² sNep¯n Bhiyamb hnhc§Ä IrXyambn F¯n¨p Xtc­Xnte¡v sU]}«n cPnkv{SmÀamÀ {]tXyIw {i²nt¡­XmWv.

(6) hmbv]IfpsS t¢mknwKv _me³kv kÀ«n^n¡äpIÄ:þ

Hmtcm km¼¯nI hÀjmhkm\¯nepw tem¬ slUpIfn _m¡n \n¸pffXmb A¡u­âv P\d ImWn¨n«pff XpI icnbmtWm F¶v ]cntim[n¨v kÀ«n^n¡äv sImSpt¡­XmWv.  CXnte¡mbn FÃm sU]}«n cPnkv{SmÀamtcmSpw Hmtcm hÀjhpw hnhc§Ä Bhiys¸Smdp­v.  F¶m bYm kabw hnhc§Ä Xcm³ sU]}«n cPnkv{SmÀamÀ Bcpw Xs¶ {i²n¨p ImWmdnÃ.  A¡u­âv P\d _p¡p sN¿p¶ XpIbpw Un¸mÀ«psaânse XpIbpw X½n hfsctbsd hyXymkw I­p hcp¶p.  AXn\v Dff {][m\ ImcWw Nem\pIfn icnbmb slUpIÄ ImWn¡mdnà F¶pffXmWv.  A¡mcyw C\n {]tXyIw {i²n¡s¸tS­XmWv.  t¢mknwKv _me³kn\pff hnhc§Ä Bhiys¸Spt¼mÄ, Nem\pIÄ A\pkcn¨pff hchnsâ C\ hnhc§Ä Nem³ \¼À, XobXn, XpI F¶nh DÄs¸sS \ÂtI­XmWv.  IqSmsX sXämbn AS¨n«pff XpIIÄ amdp¶Xn\v {Sjdn B^oktdmSv Bhiys¸tS­Xpw A{]Imcw Bhiys¸Sp¶ I¯nsâ ]IÀ¸v Cu B^okn kaÀ¸nt¡­XpamWv. sU]}«n cPnkv{SmÀ Bhiys¸« {]Imcw \S¯p¶ AUvPkvävsaânsâ hnhc§Ä IqSn \ÂtI­XmWv.

Cu kÀ¡pedn ]cmaÀin¨n«pff \nÀt±i§Ä FÃm sU]}«n cPnkv{SmÀamcpw IrXyambn ]ment¡­Xpw Bhiyamb \nÀt±i§Ä Aknkväâv cPnkv{SmÀamÀ¡v \ÂtI­XpamWv.

_m_p tP¡_v

klIcWkwLw cPnkv{SmÀ




Office of the Department of................................................................

Place                                          Dated the...........................................................


Subject:   Repayment of loan and payment of interest thereon.

Dear Sir,

According to the terms of the loan of Rs. ................................................ Sanctioned to you vide this Government Department......................................... .............................Order No.............................. dated ....................................... the annual repayment instalment and/or interest thereon, detailed below, will become due on ..................................................................................................

(i) Repayment .................................... Rs..................................................                    (in words and figures)

(ii) Interest .........................................Rs..................................................                     (in words and figures)

2.       Please arrange the payment by the due date.  It should be noted that the amount of interest has been calculated on the assumption that payment will be arranged promptly, otherwise it will be revised upwards in accordance with the terms of the loan.

3.       The amounts due should be tendered, on or before the due date at accredited to the Government account.


In cash or by cheque or draft drawn on any scheduled bank in favour of the.......................................................................................................................

The payment should be accompanied by a memorandum or chalan, in duplicate, giving the following details:-

(i)      Name of the Department

(ii)     Name of the Borrower

(iii)    No. and date of the loan sanctioned with the loan amount sanctioned

(iv)    Amount due for payment, separately for interest and payment

(v)     Due date of payment

(vi)    The head of amount indicated below in which the amounts will be adjusted in Government accounts should be included in the chalan:-

Head of Account.

(i)      Instalment of Principal

(ii)     Interest.

4.       Separate cheque/draft and chalans should be submitted for payment of principal and interest.

5.       For outstation loanees, payment of dues together with memorandum/chalan is to be arranged through their bank by the due date.

Yours faithfully

(Sanctioning authority)

No.PL&C (1) 19418/80         

Office of the Registrar of Co-operative Societies,

                                                 Thiruvananthapuram, 9-5-1990

CIRCULAR No. 29/80

Sub:      Investment of fund by Panchayat in approved Co-operative Banks and Societies

Ref: 1.  Registrar’s Circular No.35626/70 dated 5-7-1971

        2. Registrar’s Circular No.14/71 issued in the PL&C(1) 50979/73 dt.4-4-1974

        3.  Registrar’s Circular No.48/74 issued in the PL&C(1)13357/73 dt.3-10-1974

In the circulars referred above the Apex, Central Co-operative Banks and Co-operative Banks/Societies which fulfil following conditions are approved for the purpose of investment of funds of Panchayats.

(i)      The classification in Audit should be ‘A’

(ii)     Should have been functioning on profit for the three consecutive years and

(iii)    Working Capital should not be less than 10 lakhs.

2.       The question of approving the Co-operative Bank/Societies coming under ‘B’ & ‘C’ classification in Audit to the above purpose is engaging attention of this Office.

3.       In addition to the Apex Bank, Central Bank and Co-operative Banks/Societies approved in circulars referred above the Co-operative Bank/Societies which fulfil the following conditions are also approved for the purpose of investment of funds of Panchayats.

(i)      The classification in Audit should  be ‘B’or ‘C’

(ii)     Should have been functioning on profit for the past three consecutive years and

(iii)    Working Capital should not be less than 5 lakhs for last five years.

4.       The Deputy Registrars (General) of the Districts will notify the Co-operative institutions satisfying the above conditions and intimate the Panchayat coming under their jurisdiction for information under copy to this office.  The societies concerned may also be asked to contact the Panchayat & urge them to make use of the facility so that the deposit position of those institutions can be effectively improved upon.

Babu Jacob

Registrar of Co-operative Societies

No.Fin (3) 59156/78. 

Office of the Registrar of Co-operative Societies,

                                             Trivandrum, 20-5-1980

CIRCULAR No. 33/80

Sub:   Co-operative Department-Financial Assistance sanctioned to Co-operative Institutions-non-release of amount-Action taken-regarding.

It has been brought to the notice of the undersigned that the financial assistance sanctioned to Co-operative Institutions (by way of subsidy/share and loan) is not being released to several the beneficiary institutions in time  and is being kept unreleased with Cooperative Banks.  The practice of drawing money from the treasury and depositing it in the Co-operative Banks, pending release to beneficiary institutions to be discouraged.  In future the Deputy Registrars will see that the assistance sanctioned by Government  drawn and deposited in the Cooperative Banks is released to the beneficiary institutions within one month from the date of drawal from the treasury. Deputy Registrar concerned will be held personally responsible for any instance of such retention of Government money outside the consolidated fund.  Wherever difficulty in releasing the amount is experienced each such case should be examined on merits and orders of competent authority obtained.

Babu Jacob

Registrar of Co-operative Societies

\¼À ]n Bâv Fw.(3) 21822/80       

klIcWkwLw  cPnkv{SmÀ B^okv,

                                       Xncph\´]pcw,  22þ5þ1980 

kÀ¡peÀ \¼À 34/80

hnjbw: klIcW kwL§fn ]«nIPmXnþ]«nI hÀ¤¡mÀ¡p AwKXz¯n\p Hmlcn aqe[\{Kmâv \ÂIp¶Xp kw_Ôn¨v.

kqN\:   Pn.H.(Fw.Fkv) 422/79/G.Un. 15þ11þ1979

        kqN\bnse Kh¬saâv D¯chp {]Imcw ]«nIPmXnþ]«nI hÀ¤¡mÀ¡pw klIcW kwL§fn AwKXz¯n\p Hmlcn aqe[\{Kmâv A\phZn¡p¶Xn\pff N«§Ä Kh¬saâv AwKoIcn¡pIbpw {]kvXpX ]²Xn 1979þ80 km¼¯nIhÀjw apX \S¸nem¡nbncn¡pIbpamWv. Kh¬saâv CXnte¡mbn AwKoIcn¨ N«§Ä {]Imcw Hcp ]«nIPmXnþ]«nI hÀ¤¡mc\p Hmlcn FSp¡pt¼mÄ ss_em {]Imcw ASt¡­ Gähpw Ipdª XpI AS¨m aXnbmIpw. (AXmbXv Hcp Hmlcn¡v Hcp  cq] F¶ IW¡n Hmlcnhne F´pXs¶bmbmepw) AXmbXv Hcp  Hmlcn apgph\mIp¶Xn\p Bhiyamb _m¡n XpI Kh¬saânÂ\n¶pw {Kmâmbn \ÂIp¶XmWv.  F¶m C{]Imcw KUp¡fmbn Hmlcn ASbv¡p¶Xn\v ss_embn hIp¸nsöpff ImcW¯m A{]ImcapffhÀ¡v AwKXzw \ÂIpt¼mÄ  Hcp HmlcnbpsS hne apgph³ H¶mbn AhcnÂ\n¶pw CuSm¡p¶Xmbn cPnkv{SmdpsS {i²bnÂs¸«ncn¡p¶p. Hcp HmlcnbpsS hne apgph³ AS¡m³ IgnhnÃm¯ ]«nIPmXnþ]«nI hÀ¤¡mÀ¡v C{]Imcw klIcW kwL§fn AwKXzw \ntj[n¡s¸Sp¶p.  CXp ]«nIPmXnþ]«nI hÀ¤§fpsS D¶a\¯n\p klmbIaÃm¯Xn\m Xmsg ]dbp¶ \nÀt±i§Ä ]pds¸Sphn¡p¶p. 

        Hcp HmlcnbpsS hne ]¯pcq]bmbn  \nivNbn¨n«pff FÃm klIcW kwL§fpw `mhnbn ]«nIPmXnþ]«nI hÀ¤¡mscbpw AwK§fmbn tNÀ¡pt¼mÄ Ahcn \n¶pw Hcp cq] am{Xta Hmlcn aqe[\ambn CuSm¡phm³ ]mSpffq.  kwLw ss_embn CXn\p hIp¸nsæn C¡mcyw kwLw `cWkanXn Xocpam\n¨m aXnbmIpw.  10 cq]bn IqSpX hne Hmlcnbpff kwL§Ä Hcp HmlcnhnebpsS 10% am{Xw At]£I\n \n¶pw CuSmt¡­XmWv. Hcp HmlcnbpsS XpI  XnIbp¶Xn\pff _m¡n XpI AXmXp klIcW kwL§Ä Kh¬saân \n¶pff {Kmâmbn hmt§­XmWv.  kwLw \mmÄhgnbn C{]Imcapff IW¡pIÄ Xsg¸dbp¶ {]Imcw tcJs¸Spt¯­XmWv.

Hmlcn hchv                  10 cq] (Hcp Hmlcn¯pI F{XbmtWm B XpI)

(hchp tImf¯nÂ)        (CXn Hcp cq] Imjv tImf¯nepw 9 cq]            AUvPkväpsaâv tImf¯nepw DÄs¡mffn¡Ww)

    kÀ¡mcn \n¶pw Hmtcm ss{Xamk§fnepw e`n¡phm\pff Hmlcn {Kmâv ASp¯ amkw Xs¶ e`n¡phm³ At]£ kaÀ¸n¡mhp¶Xpw sU]yq«n cPnkv{SmÀamÀ Ah ]mkm¡n¯cp¶XpamWv.  apIfn ]dªncn¡p¶ \nÀt±i§Ä FÃm klIcW kwL§fpw \S¸n hcp¯p¶Xn\v {i²nt¡­XmWv.

_m_p tP¡_v

klIcWkwLw cPnkv{SmÀ

\¼À 3997/79.     

klIcWkwLw cPnkv{SmÀ B^okv,

                                        Xncph\´]pcw, 1980 sabv 24

kÀ¡peÀ \¼À 37/80

hnjbw:  Nn«n/Ipdnbn \n¶pff em`hnlnXw kw_Ôn¨v.

kqN\:   Cu B^okn \n¶pw 11þ4þ1976  Ab¨ 23/76 \¼À ( kÀ¡peÀ

kqN\bn ]dbp¶ 11þ4þ1976 se  23/76 mw  \¼À kÀ¡peÀ A\pkcn¨v Nn«nbn \n¶pff em`w kwL¯nsâ s]mXphmb IW¡n tNÀt¡­XmsW¶pw C{]Imcw ImemIme§fn tNÀ¡p¶Xv Xehtcymebn hyhkvY sNbvXncn¡p¶ {]Imcw Nnämf³amÀ¡v e`yamtI­ FÃm B\pIqey§Ä¡pw th­n hIbncp¯nb tijambncn¡Wsa¶pw \nÀt±in¨ncp¶p.  CX\pkcn¨v ]e kwL§fpw Xehtcymebn hyhkvY sNbvXn«pffXpt]mse  Nn«n em`¯nsâ 50 iXam\w IpSninI hcp¯nbn«nÃm¯ Nnämf³amÀ¡v hn`Pn¨p sImSp¡mdp­v.

2.     1969 se tIcf klIcW \nba¯nse 55 mw hIp¸\pkcn¨v kwL¯nsâ AämZmbaÃm¯ kwLw ^­nsâ bmsXmcp `mKhpw t_mWtkm, em`tam Bbn \ÂIpItbm, AYhm aäp hn[¯n AXnsâ AwK§Ä¡v hnXcWw sN¿pItbm sN¿m³]mSnÃm¯XmIp¶p.  C¡mcW¯m Nn«n em`¯nsâ 50 iXam\w IpSninI hcp¯m¯ AwK§Ä¡v hn`Pn¨p sImSp¡p¶ \S]Sn \nba]cambpw AÃmsXbpw icnbÃ.  Cu kmlNcy¯n hoX ]eni¡ÃmsX aäpXcw B\pIqey§Ä¡v Nnämf³amÀ AÀlcÃ.

3.     AXn\m 23/76 mw \¼À kÀ¡pednse \n_Ô\IÄ¡v t`ZKXn hcp¯ns¡m­v Xmsg¸dbp¶ \nÀt±i§Ä ]pds¸Sphn¨ncn¡p¶p.

1.     Nn«n/Ipdn \S¯p¶ klIcW kwL§Ä/_m¦pIÄ Ch Nn«nbn- \n¶pff em`w Nnämf³amÀ¡v t_mWkmstbm, aäp Xc¯nsem hoXn¨p sImSp¡m³ ]mSnÃm¯XmIp¶p.  t\sc adn¨v Nn«nbn- \n¶pff em`w kwL¯nsâ s]mXp em`\jvS IW¡n ImemIme§fn tNÀt¡­Xpw klIcW \nba¯nse 56 mw hIp¸n\\pkrXambn Aä em`w hn`Pnt¡­XpamWv.  Nn«n em`w {]tXyIambn hn`Pn¡p¶ coXn \nÀ¯emt¡­XmWv. 

2.     Xehtcymebn  ]dªncn¡p¶ hyhkvYIÄ kwLw ]ment¡­Xv BhiyamIbm klIcW \nba¯n\v hncp²ambn Nn«nbn \n¶pff em`w hoXn¡p¶Xn\v htcymebn hyhkvY sNbvXn«ps­¦n Sn hyhkvYIÄ DS\Sn t`ZKXn sNt¿­XmWv.

3.     Nn«n/Ipdn \S¯p¶ FÃm klIcW kwL§fpw _m¦pIfpw apIfn ]dªn«pff \nÀt±i§Ä IÀi\ambn ]ment¡­XmWv.

klIcW kwLw cPnkv{SmÀ¡pth­n

\¼À]n.& Fw.(3)37030/99             

klIcWkwLw cPnkv{Smdm^okv,

                                           Xncph\´]pcw, 24þ5þ1980

kÀ¡peÀ \¼À 38/80

hnjbw:  lcnP\/KncnP\§Ä¡pff [\klmbw þ hn\ntbmKs¯ kw_Ôn¨v.

lcnP\/KncnP\ klIcW kwL§Ä¡v kÀ¡mÀ \ÂIp¶ [\ klmb§Ä Ah e`n¨v Hcp hÀj¯n\Iw hn\ntbmKn¨ncn¡Wsa¶v N«§fn hyhkvYbp­v.  Cu Imemh[n ]camh[n Hcp hÀjw hsc ZoÀLn¸n¨p sImSp¡phm³ cPnkv{SmÀ¡v A[nImcap­v.  F¶m ]e kwL§fpw \nivNnX kab¯n\pffn [\klmbw hn\ntbmKn¡pItbm, Imemh[n ZoÀLn¸n¨p sImSp¡phm³ At]£n¡pItbm sN¿p¶nsöv Adnhmbncn¡p¶p.  C{]Imcw sN¿p¶Xv N«§Ä¡v hncp²amWv.  `mhnbn C¡mcy¯n _Ôs¸« DtZymKkvY³amÀ {i² sNep¯pIbpw hn\ntbmKn¡s¸SmsX _m¡n \n¡p¶ XpI Imemh[n Ahkm\n¨m Kh¬saânte¡v Xncn¨S¨v B hnhcw Cu B^oknte¡v Adnbn¡pIbpw sNt¿­XmWv.  bYmImew hn\ntbmKn¡s¸« XpIbpsS hn\ntbmK kÀ«n^n¡äv A¡u­âv P\den\v Ab¡pIbpw thWw. 

kÀ¡mcn \n¶pw [\klmbw e`n¨n«pff kwL§Ä _Ôs¸« C³kvs]IvSd³amÀ ImemIme§fn ]cntim[n¨v dnt¸mÀ«v sU]}«n cPnkv{SmÀ¡v kaÀ¸nt¡­XmWv.  kÀ¡mÀ [\klmbw D]tbmKn¨v kwLw k¼mZn¨n«pff apXepIsf kw_Ôn¨ hnhcw DÄs¡mffp¶ Hcp cPnkväÀ _Ôs¸« Aknkväâv cPnkv{SmÀamcpsS B^okn kq£n¨ncnt¡­Xpw BbXv sU]}«n cPnkv{SmÀ ]cntim[n¨v Cu Hm^okn dnt¸mÀ«v sNt¿­XpamWv. 

_m_p tP¡_v

klIcWkwLw cPnkv{SmÀ


Office of the Registrar of Co-operative Societies

                                             Trivandrum, 24-6-1980

CIRCULAR No. 45/80

Sub:  Co-operative Institutions-Gifts to the members of the Board of Directors at the cost of Societies-Instructions-Regarding.

It has been noticed that certain Co-operative Institutions are presenting gifts to the members of their committee.  The committees of Co-operative Societies are not competent to incur such expenditure.  Under section 55 of the Kerala Co-operative Societies Act it is laid down that no part of the funds other than the net profits of a society shall be paid by way of bonus or dividend or otherwise distributed among its members.  Section 56 of the Act deals with how the net profit of a society should be disposed.  After setting apart for statutory funds like Reserve Fund, Co-operative Education Fund etc., the balance of net profit might be utilised for all or any of the purposes mentioned therein.  The ex-gratia distribution of gifts  to the members from out of net profit is not contemplated in the  relevant provision.  Thus the giving of gifts to the members in the Committee is against the provisions of the Kerala Co-operative Societies Act.  While disposing a Writ Appeal (No. 229 of 1978) the Honourable High Court has confirmed that the exgratia distribution of gifts to the members will not fall  within any of the clauses (a) to (e) of section 56 of the Kerala Co-operative Societies Act and it was not therefore competent for the committee to incur any expenditure out of net profits for such purposes.  The above position is brought to the notice of all concerned.

Babu Jacob

Registrar of Co-operative Societies

\¼À F¨v. Pn. (2)32596/80   

klIcWkwLw  cPnkv{SmÀ B^okv,

                                       Xncph\´]pcw, 1980 Pqsse 14 

kÀ¡peÀ \¼À 51/80

hnjbw: klIcW kwL§fn ]«nIPmXnþ]«nI hÀ¤¡mÀ¡p AwKXz¯n\pff B\pIqey§Ä kw_Ôn¨v.

kqN\:   Cu B^oknse 25þ5þ1980þse 34/80 \¼À kÀ¡peÀ.

kqN\bnse  kÀ¡pedn ]«nIPmXnþ]«nI hÀ¤¡mÀ¡v kÀhokv klIcWkwL§Ä, ImÀjntIXc hmbv]m klIcW kwL§Ä, lcnP³þKncnP³ klIcWkwL§Ä Chbn AwK§fmbn tNcphm³ HmlcnhnebpsS 10% am{Xw AS¨m aXnsb¶pw HmlcnkwJy ]qÀ®am¡p¶Xn\pth­n hcp¶ _m¡n XpI Kh¬saâp {Kmâmbn \ÂIp¶XmsW¶pw  Nq­n¡mWn¨ncp¶p.  am{XaÃ, kwLw \n_Ô\Ifn Fs´ms¡ ]dªncp¶mepw C¡mcy¯n kwLw `cWkanXn Xocpam\saSp¯m aXnsb¶pw \nÀt±in¨ncp¶p.  F¶mÂ, GXm\pw Nne klIcW kwL§Ä ss_embn ]mÀ«v t]saâv A\phZn¡p¶nsö ImcW¯m lcnP\/KncnP\§Ä¡v kÀ¡mÀ A\phZn¨n«pff B\pIqey§Ä \ntj[n¡p¶ hn[¯n AwKXzw \ÂIp¶nà F¶ Imcyw {i²bnÂs¸«ncn¡p¶p.  CXv XnI¨pw tJZIcamb Hcp hkvXpXbmWv.  km¼¯nI, kmaqlnI cwK§fn AhiX A\p`hn¡p¶ lcnP\/KncnP\§Ä¡v Dt±in¡s¸«n«pff B\pIqey§Ä ]camh[n ]cnc£nt¡­XmhiyamWv.  klIcW kwL§Ä AhbpsS `cWkanXnbpsS Xocpam\{]Imcw Cu ]²Xn \S¸nemt¡­XmWv.  C¡mcy¯n\mbn thWsa¶ps­¦n ss_em \n_Ô\IÄ ap³Ime {]m_eyt¯msS t`ZKXn sNt¿­XmWv.  am{XaÃ, Hcp HmlcnbpsS hnebpsS 10% \ÂIn AwKXz¯n\t]£n¨n«pff FÃm lcnP\/KncnP\§Ä¡pw ]qÀ® Hmlcn \ÂIn AhÀ¡v  hmbv]IÄ DÄs¸sSbpff AwK¯nsâ FÃm AhImim\pIqey§fpw \ÂtI­XpamWv.

_m_p tP¡_v

klIcW kwLw cPnkv{SmÀ


Office of the Registrar of Co-operative Societies,

                                             Trivandrum,  25-7-1980

CIRCULAR No. 54/80

Sub:   Payment of remuneration to committee members of Societies-regarding

It is noticed that certain Co-operative Societies in the state are paying remuneration or honorarium either to the president or Hon’ble secretary or to the other members of the committee without observing the rules laid down for the same.  In many cases the remuneration or honorarium is paid monthly or annually and in few cases, without obtaining prior permission from the Department but simply on the basis of resolutions adopted by the Board of Directors of the Societies concerned.  Most of the Societies are effecting the payment out of their General funds, while a few societies pay from their profits as contemplated in the bye-laws.  Rule 49 of the Kerala Co-operative Societies Rules 1969 permit payment of remuneration or honorarium to the members of the committee based on the extent of business done by such members with the society or on the value of services rendered by such members to the society or on such other basis as may be laid down in the bye-laws of the society for the purpose and with the approval of the Registrar.  In many cases payment of remuneration or honorarium is not with the approval from the Department and hence liable to be held under objection in audit.  To avoid this the following instructions are issued.

2.       The Deputy Registrars should take necessary action immediately in all cases where in remuneration or honorarium is drawn without permission from the Department as per rules.  They will also forward to this office requests of the Societies for sanctioning remuneration or honorarium to the members of the committee with details regarding the extent of value of services rendered by the person concerned, grounds on which request for payment of honorarium is made, bye-law provision, working result, financial position, general working of the Societies etc. The Deputy Registrars should also give their specific suggestions on the requests from the societies for taking decision in the matter in this office.

3.       The receipt of this circular should be acknowledged.

Babu Jacob

Registrar of Co-operative Societies


Office of the Registrar of Co-operative Societies

                                              Trivandrum, 18-9-1980

CIRCULAR No. 61/80

Sub:           Qualifications prescribed under Rule 186 of the rules under Section 80 - Applicability to persons in service prior to 1-1-1974 for purpose of promotion-Clarification to Rule 200 of the Rules under Section 80 - Issued.

Ref: 1. This office Circular No. 40/79 issued in No. CRB 3-50181/78/11-7-1979.

        2. G.O.Rt.2371/80 dated 20-8-1980.

It has been stipulated in Circular cited (1) above that promotion of employees should be done as per feeder category sub rules prescribed as per Rule 185, and that persons who do not possess the requisite qualifications as provided in Rule 186 should not be promoted without their qualifications being related with the prior approval of Registrar of Co-operative Societies as contemplated in Rule 185 (2).  It was also stated therein that Rule 200 does not afford any protection in the matter of promotion.

(2)     Government have in G. O. cited (2) above, clarified that employees who were in G. O. cited (2) service prior to 1-1-1974 will be eligible for promotion to higher posts if they are otherwise qualified on the basis of approved service regulations, then in force i.e., as on 31-12-1973.

(3)     In the light of the above clarification of Government, the Circular cited (1)   above is modified to the following extent:

(i)      Employees who were in service as on 31-12-1973 will be eligible for promotion to higher posts if they are duly qualified for promotion to the higher post subject to the qualifications prescribed in the approved service Rules in force as on 31-12-1973 in respect of that society.

(ii)     Employees who have been appointed on or after 1-1-1974 will be governed by Rule 186 of the rules under section 80 for purpose of promotion.

(iii)    Persons whose are not qualified as per approved service Rules in force as on 31-12-1973 or as per rules 186 of the  Rule.

(iv)    All promotion to higher posts will however be governed by Rule 185 (i), for the purpose of which suitable feeder category rules should be framed with the approval of Registrar.

4.       Orders in the case of employees in service in co-operative institutions wherein there were no approved service rules as on 31-12-1973 will be issued separately.

M. S. Joseph

Registrar of Co-operative Societies


Office of the Registrar of Co-operative Societies

                                              Trivandrum, 1-10-1980

CIRCULAR No. 64/80

Sub:           Employees of Co-operative Societies-Accumulation of leave prior to 1-1-1974 - Credit in leave account-Revised Instructions issued.

Ref: 1. Registrar’s Circular No. 108/75 dated 18-12-1975.

        2. Govt. Letter No.25038/C3/80/AD dated 5-7-1980.

In this office Circular dated 18-12-1975 referred to item 1 above, instructions were issued to all s that leave (Earned leave and Half Pay Leave) upto three months to the credit of employees of Co-operative Societies as on 31-12-1973 could be carried over to their leave accounts on 1-1-1974, if the leave accounts of the employees were properly maintained for the relevant period and they had leave at their credit.  But, it is found that this has caused much hardship to employees of any co-operative institutions which were having their own service rules that allowed accumulation of leave.  The accumulation of leave thus done till 1-1-1974 has been availed of in a few cases on account of the demand from employees.  This has created complication,  this is contrary to their service regulations precisely at the time i.e. before 1-1-1974.  Some institutions, however, in spite of the eligibility of employees, did limit the period of leave to ‘3’ months.  Several representations have been received from societies requesting that they may be allowed to reckon leave accumulated upto 31-12-1973 on the basis of their approved service conditions prevailing on that date.  The matter has been taken up with the Government and in the light of the directions contained in Government letter cited as item ‘2’ above, the following revised instructions are issued.

Co-operative Societies having approved service rules, regulating conditions of leave and where service records are properly maintained, are allowed to carry over the accumulated leave at the credit of employees as on 1-1-1974.

3.       The instructions contained in this Circular dated 18-12-1975 cited as item ‘1’ above are modified to the above extent.

M. S. Joseph

Registrar of Co-operative Societies


Office of the Registrar of Co-operative Societies

                                                 Trivandrum, 1-10-1980

CIRCULAR No. 65/80

Sub:   K.C.S. Rule 183 - Age limit for direct appointment in Co-operative institutions-Regarding.

It is brought to the notice of this office that the provisions to Rule 183 of the Rules under Section 80 of the K.C.S. Act as amended in G.O. MS. No. 367/79/AD dated 27-11-1979 and published in Kerala Gazette dated 9th October 1979 are not strictly followed by Co-operative Institutions while inviting applications for appointment to various posts.  The age limit prescribed for appointment should also be specifically indicated in the advertisement.  According to the said Rule, a candidate for direct recruitment must have completed 18 years of age and must not have completed 37 years of age on the first day of July of the year in which applications  for appointment are invited, provided that the upper age limit shall be relaxed by 5 years for members of Scheduled Tribe and Scheduled Caste and 3 years for other backward classes.  In the case of applicants who are employees of Co-operative Societies of appointment in Apex Societies and other societies having one or more District as area of operation, the maximum age limit shall be 50 years.  A copy of the amendment is enclosed for information.


For Registrar of Co-operative Societies

No.CP (4) 27068/80.  

Office of the Registrar of Co-operative Societies,

                                               Trivandrum, 15-10-1980

CIRCULAR No. 68/80

Sub:   Appeal No. 60/78- filed before the Kerala Coop.Tribunal by the Vazhappally Service Cooperative Bank Ltd. No.K.108 represented by its Secretary.

Ref:   Judgement dated 19-5-1980 from the Kerala Cooperative Tribunal.

The Vazhappally Service Co-operative Bank Ltd. No. K.108 filed an appeal before the Cooperative Tribunal against the award in RC.No.163/74.  While disposing the appeal petition the honourable Tribunal observed as follows.

“I cannot but remark at the very outset, that the award in this case is a most unsatisfactory one, perfunctory and full of confusion.  Of course an inexperienced Inspector of Cooperative Societies cannot be expected to do full Justice in the disposal of the reference of this type which is not a suitable one, but of a complicated nature.  The Deputy Registrar or the Assistant Registrar who receive the reference under section 69 of the Kerala Cooperative Societies Act in his capacity  Registrar as defined in Section 2 (p) of the Act should exercise the discretion in a reasonable manner before he decides to proceed under one of the 3 modes provided for in section 70 (3) of the Act.  Complicated references should not be referred to the Inspectors or some such Junior Officer appointing him as the Arbitrator, but should be taken up by the Deputy Registrar or Assistant Registrar himself for disposal, because most of the Inspectors will not in the normal course be able to do justice  in such cases because of their in experience and lack of qualification to undertake to decide complicated cases”.

I, therefore, request you to bring the content of the observations made by the Kerala Cooperative Tribunal to the notice of your subordinate officers and give suitable instructions to them to taken proper care in disposing of arbitration reference and to avoid the tendency to dismiss proceedings for realisation of pecuniary losses by societies without proper examination.

K. J. Thomas

Joint Registrar (Credit)

\¼À F.Un.FÂ. (2)23258/80.

klIcWkwLw cPnkv{Smdm^okv,

                                           Xncph\´]pcw, 3þ11þ80

kÀ¡peÀ \¼À 70/80

hnjbw:  BUnävþklIcWkwLw Poh\¡mÀ¡v ImemIme§fn A\phZn¡p¶ B\pIqey§sf kw_Ôn¨v BUnäv thfbn ]cntim[\ \S¯p¶Xv kw_Ôn¨v

kqN\:   tIcf klIcWkwLw Fwt¹mbokv s^Utdjsâ XriqÀ Xmeq¡v LSI¯n \n¶pw In«nbn«pff \nthZ\w.

klIcW kvYm]\§fnse Poh\¡mÀ¡v ImemIme§fn A\phZn¡p¶ tkh\ thX\ B\pIqey§Ä bYmhkc§fn \ÂIp¶pt­m/ \ÂInbn«pt­m F¶pff hnhcw _Ôs¸« kwL§Ä BUnäv sN¿s¸Spt¼mÄ ]cntim[n¡s¸tS­ Hcp kwKXnbmWv.  F¶m ]e BUnäÀamcpw {]kvXpX hnhc§Ä BUnäv kab¯v ]cntim[n¡m³ hogvN hcp¯nbn«pffXmbn {i²bnÂs¸«ncn¡p¶p.

ta¸dª ]cnX:kvYnXnbn Xmsg¸dbp¶ \nÀt±i§Ä ]pds¸Sphn¡p¶p. klIcW kvYm]\§fnse Poh\¡mcpsS tkh\ thX\ hyhkvYIsf kw_Ôn¨v kÀ¡mÀ, _Ôs¸« `cWhIp¸v F¶nhnS§fn \n¶pw ImemIme§fn ]pds¸Sphn¡p¶ D¯chv \S¸n hcp¯nbn«pt­m F¶pff hnhcw _Ôs¸« kvYm]\¯nsâ BUnäv \S¯p¶ Ahkc¯n ]cntim[nt¡­XmWv. \nehnepff B\pIqey§Ä \ÂInbn«nsöv ImWp¶ ]£w {]kvXpXhnhcw kwLw `mchmlnIfpsS {i²bn sIm­phcp¶Xnte¡mbn \yq\Xm kw{Kl¯n DÄs¡mffnt¡­Xpw Sn B\pIqey§Ä \ÂIm³ IgnhnÃm¯XpsIm­v Hgnhm¡n¡n«m³ At]£ kaÀ¸n¨nsæn BbXnte¡v th­n hcp¶ XpIIÄ IW¡m¡n AXmXphÀjs¯ BUnäv dnt¸mÀ«n DÄs¡mffn¡phm\pw FÃm BUnäÀamcpw {i²nt¡­XmWv.

sI. F³. kptc{µ³

tPmbnâv cPnkv{SmÀ (BUnäv)


\¼À C. Fw. 37438/80                   

klIcWkwLw cPnkv{Smdm^okv

                                           Xncph\´]pcw, 20þ11þ1980

kÀ¡peÀ 76/80

hnjbw:  klIcW kvYm]\§fnse Poh\¡mÀ¡p t_mWÊv \ÂIp¶Xp kw_Ôn¨v

cPnkv{SmdpsS 23þ7þ1975mw XobXnbnse 60/75þmw \¼À kÀ¡pedn klIcW kwL§fnse Poh\¡mÀ¡p t_mWÊv \ÂtI­Xp t_mWÊv BIväv _m[Iapff kwL§fn A{]Imctam AÃm¯]£w ss_tembnse hyhkvY {]Imctam Bbncn¡Wsa¶pw hyIvXam¡nbncp¶p.  F¶m t_mWÊv BIvSnsâ ]cn[nbn hcm¯Xpw t_mWÊv \ÂIp¶Xn\p ss_tembn hyhkvY sNbvXn«nÃm¯Xpamb klIcW kwL§fnse Poh\¡mÀ¡p t_mWÊv \ÂIp¶Xns\ kw_Ôn¨p hyIvXamb \nÀt±iw \ÂIWsa¶ Imcyw {i²bn s]SpIbp­mbn.

2.     t_mWÊv BIvSnsâ ]cn[nbn hcm¯Xpw Poh\¡mÀ¡p t_mWÊv \ÂIp¶n\p ss_tembn hyhkvY sNbvXn«nÃm¯Xpamb klIcW kwL§Ä¡p BUnäv {]Imcw em`apff ]£w ss_tembn hyhkvY sN¿p¶Xp hsc Ipdª t_mWÊv \nc¡n AXmbXv 81/3 iXam\¯n A[nIcn¡m¯ kwJy em` hn`P\¯n- Poh\¡mÀ¡p FIvkv t{Kjybmbn \ÂImhp¶XmWv.

Fw. Fkv. tPmk^v

klIcW kwLw cPnkv{SmÀ

\¼À. ^n³. (3) 40128/80/FÂ. Unkv          

klIcWkwLw cPnkv{Smdm^okv

                                            Xncph\´]pcw, 29þ11þ1980

kÀ¡peÀ \¼À 78/80

hnjbw:   klIcW Un¸mÀ«psaâvþdh\yq dn¡hdn {]Imcw AUnäv ^okv CuSm¡p¶Xv kw-_Ôn¨v.

klIcW kvYm]\§fn \n¶pw kÀ¡mcnte¡p BUnäv ^okv C\¯n CuSmt¡­Xmbn«pff IpSninI XpI dh\} dn¡hdn {]Imcw CuSm¡p¶Xnte¡mbn XlkoÂZmÀamÀ¡v Ab¨ncp¶ dh\} dn¡hdn kÀ«n^n¡äpIÄ ]eXpw kwLw Ct¸mÄ {]hÀ¯\clnXambmepw kwL¯n\v XpI AS¡phm\pff BkvXn CÃm¯Xn\mepw CuSm¡phm³ bmsXmcp \S]Snbpw kzoIcn¡phm³ km[n¡p¶nà F¶dnbn¨psIm­v aS¡n Ab¨n«pffXmbn Cu B^oknsâ {i²bn sIm­p h¶n«p­v.  A{]Imcapff Nne C\§Ä ]cntim[n¨Xn dh\} dn¡hdn kÀ«n^n¡äpIÄ XlkoÂZmÀamÀ¡v Ab¨p sImSp¡p¶Xn hfsctbsd ImeXmakw D­mbn«pffXmbn ImWpIbp­mbn.  kÀ¡mcnte¡p klIcW kvYm]\§fn \n¶pw  hnhn[ C\§fn (BUnäv ^okv, sI.Fkv.BÀ. tImkväv, hmbv]¯hW apXembh) CuSmt¡­Xmb XpIIÄ CuSm¡p¶Xn\v IrXy kab¯pXs¶ \S]SnIÄ ssIs¡mtff­XmsW¶pw 100 cq]bn IqSpX XpIbpÄs¡mffp¶Xpw 6 amk¯n IqSpX ImebfhpffXpambn ]ncnbmsX \n¸pff C\§Ä dh\} dn¡hdn {]Imcw CuSmt¡­Xnte¡v \S]SnIÄ ssIs¡mffWsa¶pw BhÀ¯n¨mhÀ¯n¨v Cu B^okn \n¶pw \nÀt±i§Ä \ÂInbn«pffXmWv.  F¶m Cu \nÀt±i§Ä IrXyambn ]men¨p ImWp¶nÃ. dh\} dn¡hdn {]Imcw XpIIÄ CuSm¡p¶Xnteíp bYmkabw \S]Sn kzoIcn¨ncp¶p F¦n dn¡hdn kÀ«n^n¡äpIÄ ta ]dª {]Imcw ImcW§fm aS¡n Abt¡­n hcnIbnÃmbncp¶p. 

hmbv]Isf kw_Ôn¨pw, dh\} ]ncnhns\ kw_Ôn¨pw kÀ¡mÀ \S¯p¶ AÀ² hmÀjnI AhtemI\§fn kÀ¡mcnte¡p CuSmt¡­Xmbn«pff XpIIÄ CuSm¡p¶Xn Dff ImeXmakt¯bpw tamiamb ]ncnhns\ ]änbpw \ninXambn hnaÀin¨n«p­v.

kÀ¡mcnte¡v hnhn[ C\§fn klIcW kvYm]\§fn \n¶pw CuSm¡phm\pff XpIIÄ CuSm¡p¶Xn\v kXzc \S]SnIÄ ssIs¡mtff­XmsW¶v _Ôs¸« DtZymKkvY³amsc FÃmw Hcn¡Â IqSn HmÀ½s¸Sp¯p¶p. 

IpSninI XpI apgph\mbpw CuSm¡p¶Xnte¡p dh\} dn¡hdn \S]SnIÄ ImeXmakw hcmsX ssIs¡mtff­XmWv.  C¡mcy¯n CuSm¡p¶ ImeXmakhpw DZmko\Xbpw Kuch]qÀhw ho£n¡p¶Xpw \S]SnIÄ ssIs¡mffp¶XpamWv.  ]ncnªp In«m³ km²yXbnsöv ]qÀ®ambpw t_m²yambn«pff XpIIÄ FgpXn Xffp¶Xn\pff \S]SnIfpw kzoIcnt¡XmWv. 

Fw. Fkv. tPmk^v

klIcWkwLw cPnkv{SmÀ

No.CLT (3) 47697/88.           

Office of the Registrar of Co-operative Societies

                                              Thiruvananthapuram, 17-11-80

CIRCULAR No. 80/80

Sub:      Investment of funds of Co-operative in Commercial Banks-Instructions issued.

Read: 1.This office circular No.11/74.Dt.28-3-1974 in file  PL & C3-59202/73.

          2. Discussion in the conference of Presidents and Chief Executives of Central Co-operative Banks held at Trivandrum on 8-10-1980.

1.       In the circular cited, detailed instructions had been issued regarding investment of funds of co-operative institutions.  The Deputy Registrars had also been requested to ensure that the surplus fund of co-operatives are invested within the Co-operative fold itself.

2.       It has been observed that the above instructions are not followed by many Co-operative societies/banks.  This is a very serious lapse on the part of the Co-operative Institutions. Therefore, the following instructions are issued again for strict implementation.

3.       All the primary Co-operative Societies/banks should invest their surplus funds in the concerned District Co-operative Banks only.

4.       In the case of existing current or saving bank accounts of societies with commercial banks opened without sanction, they will close such accounts immediately. In case of notice/call deposits the same should be withdrawn after giving notice forthwith. In the case of fixed deposits, the same will be withdrawn immediately.

5.       The Deputy Registrars, while submitting proposals for renewal or continuance of the existing sanctions or when requiring for fresh sanction to open accounts will review the position of the society in detail and submit proposals to this office only in case of extreme necessity.  Deputy Registrars may recommend cases only if they are convinced that opening of account with the Commercial Bank is inevitable for carrying out the normal business transactions of the society.  In other cases, the society/bank will be directed not to open the account in commercial bank and instructed to deposit the amount in the District Co-operative Bank.

6.       The District Co-operative Banks also will be vigilant in the matter. Through their field staff they will ensure that the societies/banks do not deposit their surplus funds in the commercial banks.  Lapses on the part of any society/bank should be immediately brought to the notice of the Deputy Registrar concerned who will take quick action against the society/bank.  The   District Co-operative Banks should also extend efficient and courteous services and all Banking facilities to the societies/banks so that the primaries are not promoted to approach the commercial banks for better services.

7.       The District Co-operative Banks also should invariably invest their surplus funds with the State Co-operative Bank.  In special circumstances, if opening of current account with a commercial bank is found inevitable, they may forward necessary proposals for the same to this office through Deputy Registrar (General) giving all details and justifications for opening the account.  In no case, the account will be opened without prior permission from the Department.

8.       Any violation of instruction contained in this circular will be viewed seriously.  In the case of Primary Societies having working capital below Rs.50 lakhs, the Deputy Registrars (General) will take necessary action.  In the case of District Co-operative Banks wholesale Co-operative Stores, Regional Co-operative institutions, Urban Co-operative Banks, Primary Land Mortgage Banks, other major Primary Co-op: Societies/Banks etc. having working capital exceeding Rs.50/-lakhs, Deputy Registrars (General) will report the cases of violation in detail to this office suggesting the action to be taken immediately. The Assistant Registrar’s (General) and Assistant Registrars (Audit) will also be vigilant about following of the above instructions by the Co-operative Institutions and report cases of violation with details to Deputy Registrars (General) or to this office promptly.  The District Co-operative Banks also may report cases of lapses to the Deputy Registrar (General) or to this Office as and when cases are detected.

10.     The receipt of this circular should be acknowledged.

M.  S.  Joseph

Registrar of Co-operative Societies

No.G3/38206/80 (i).   

Office of the Registrar of Co-operative Societies,

                                             Trivandrum, 2-12-1980

CIRCULAR No. 81/80

Sub:   Recovery from Salary from the Gazetted Officers-For arrear amounts due to Co-operative Societies-Clarification-Regarding.

It has come to the notice of the Office that the requisitions for effecting recovery from salary of Gazetted Officers to meet their Co-operative Societies, dues are sent to the party himself.  This is not correct Attention of the societies concerned is invited to sub section (2) of section 37 of KCS Act.  On execution of the agreement referred in section 37 (i) the employer or the Officers disbursing the salary if required by the society by a requisition is bound to make the deduction in accordance with the agreement and pay the same to  the secretary.  Accordingly in the case of Gazetted Officers, the concerned District/Sub Treasury Officers are the salary disbursing Officers. The requisition from societies should therefore be made to the Treasury Officers in such cases.


For Registrar of Co-operative Societies

No.G/38206/80 (ii)     

Office of the Registrar of Co-operative Societies

                                              Trivandrum, 2-12-1980

CIRCULAR No. 82/80

Sub:   Acceptance of Collateral securities from Employees of Co-operative Societies-Clarification.

Ref:   Registrar’s Proceedings G3 52106/73/D.Dis dated 15-1-1977.

In the proceedings cited, orders were issued prescribing the from and standard of securities to be furnished by the employees of societies.  It was also ordered that collateral security of Rs. 1000 should be obtained in addition to the cash security, from employees (who are handling cash and securities or stocks) holding the posts the starting pay of which is above Rs. 250.  In other cases, in the category requiring securities, the collateral security was prescribed as Rs. 500 each.

2.       It has come to the notice of this Office that the Co-operative Banks/Societies are not taking adequate care and caution while accepting collateral securities from employees.  Fixed deposit receipts in the name of third parties are seen accepted as collateral securities by certain societies.  But, in these cases, the letters of the third parties did not indicate the right of the bank/society in relation to the deposit receipts.  For this reason, such fixed deposit receipts had become not enforceable in law.  The banks/societies have to take utmost care to see that the Collateral securities accepted by them are legally valid.  Collateral security has to take the form of guarantee/deposit/promissory notes etc., as the case may be where by the third party is to be made answerable for the amount due from the employee concerned who is called upon to furnish the security.  It is therefore clarified that for the purpose of staff security Collateral security is one of which the Bank/Society can easily enforce its charge in case of necessity and realise the loss that may be incurred.  The societies, before accepting any collateral security has to ensure that all the legal formalities are complied with for easy recovery of the amount in case of necessity.  The interest of the institutions should be well safeguarded while accepting such securities.


For Registrar of Co-operative Societies

\¼À.F.Un.FÂ.(4) 31215/80.           

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kÀ¡peÀ sat½mdm­w

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Cu kwkvYm\s¯ klIcW kwL§fpsS BUnäv bYmkab§fn Xs¶ XoÀ¯p kÀ«n^n¡äp \ÂtI­ NpaXe klIcW hIp¸n \n£n]vXambn«pff Hcp tPmenbmsW¶p Xm¦Ä¡pw AdnhpffXmWtÃm.  kwkvYm\sam«msI 351 BUnäv bqWnäpIfmbn«mWv hn`Pn¨n«pffXv.  F¶m bqWnämUnädpsS {]hÀ¯\w am{Xw sIm­v FÃm kwL§fpsSbpw BUnäpIÄ \nivNnX kab§fn XoÀ¡m³ km[n¡m¯ Hcp kmlNcy¯nemWv BUnäÀamcpsS sNehv hln¡m³ X¿mdpff kvYm]\§fpsS BUnäv \S¯p¶Xnte¡mbn tIcf kÀhokv N«w 156 hIp¸v {]Imcw Dff XkvXnIIÄ krjvSn¨v I¬Idâv BUnäÀamsc \nban¨n«pffXv.  BbXpt]mse Xs¶ klIcW kvYm]\§fpambn _Ôs¸« XÀ¡§fpsS XoÀ¸p I¸n¡bpw hn[n \S¯t]£bn³ta \S]Sn \St¯­Xpw klIcW hIp¸ptZymKkvY³amcpsS tPmenbpsS Hcp `mKamsW¦nepw Nne kwL§Ä AhcpsS kwLhpambn _Ôs¸« XÀ¡ lÀPnIfpw hn[n \S¯t]£Ifpw \S]Sn \S¯p¶Xnte¡mbn Un¸mÀ«psaâv DtZymKkvY³amcpsS sNehv hln¨psIm­v kvs]j skbnem^okÀamcpsS tkh\w D]tbmKs¸Sp¯p¶p­v. 

ta ]dª Xc¯n kwLtam kwL§tfm I¬IdâmUnädptSbpw skbnem^okdptSbpw sNehp hlním³ X¿mdmIpt¼mÄ {]kvXpX kvYm]\§fpsS tPmenIÄ¡v hogvN hcp¯ns¡m­v _Ôs¸« DtZymKkvY³amÀ aäp tPmenIÄ sN¿p¶ kmlNcyw D­mImXncn¡m³ {i²nt¡­Xpw HcXymhiy ImcyamWtÃm.

1979 hÀj¯nepw AXpt]mse 1980 hÀj¯nepw Nne amk§fn Nne I¬IdâmUnäÀamcpw kvs]j skbnem^okÀamcpw AhcpsS sNehv hln¡m³ _m²yXbpff kwL§fpsS tPmenIÄ sN¿msX ]Icw Iiph­n kw`cW tPmenbn hym]rXcmbncp¶psh¶pw BbXn\m _Ôs¸« XkvXnIIfpsS {]kvXpX Imebfhnteípff sNehv hnlnXw AS¡m³ kwL§Ä hnk½Xn¡p¶p F¶pff hnhc§Ä Nne sU]}«n cPnkv{SmÀamcpw AXpt]mse¯s¶ Nne kwL§Ä t\cn«pw Cu B^okn Adnbn¨ncp¶p.  sU]}«n cPnkv{SmÀamÀ dnt¸mÀ«p sNbvXXpt]msebpw kwL§Ä Adnbn¨Xpt]msebpw BUnäÀamcpsSbpw kvs]j skbnem^okÀamcpsSbpw tImkväv (sNehv) _Ôs¸« kwL§Ä AS¡msX hcp¶ Hcp ]cnXkvYnXn km£mXv¡cn¡s¸Sp¶ ]£w _Ôs¸« XkvXnIIÄ XpScm³ \nÀhmlanÃmsX hcp¶XpamIp¶p.  kÀ¡mcnsâ \b ]cn]mSnIfn DÄs¸« ZpcnXhpw s]mXphn cmPys¯ ap³ \ndp¯nbpw Dff Hcp ]²Xn \S¸nem¡³ th­nbmWv I¬IdâmUnäÀamcpsSbpw aäpw tkh\w Iiph­n kw`cW tPmenIÄ¡v D]tbmKs¸Sp¯nbXv F¶pw BbXv IW¡nseSp¯v BUnäÀamcpsSbpw aäv tImkväv apgph\mbpw ASt¡­XmsW¶v ]cmXn¡mc\mb kwLw `mchmlnIsf Adnbn¨n«p­v.  F¶ncp¶mepw Cu ]cnX kvYnXn ho­pw BhÀ¯n¡m³ CShcmXncnt¡­Xv AXymhiy kwKXnbmsW¶v ImWp¶Xn\m Xmsg ]dbp¶ \nÀt±i§Ä sU]}«n cPnkv{SmÀamcpsS Adnhnte¡mbn ]pds¸Sphn¡p¶p. 

bmsXmcp ImcWhimepw sI.Fkv.BÀ. 156þmw hIp¸p {]Imcw krjvSn¨n«pff XkvXnIIfn tPmen t\m¡p¶ I¬IdâmUnäÀamscbpw ({]tXyIn¨p klIcW hIp¸nsâ `cW \nb{´W¯neÃm¯ kwL§fnse    I¬IdâmUnäÀamscbpw kvs]j skbnem^okÀamtcbpw sIm­v AhcpsS sNehv hnlnXw hlnt¡­p¶ kwL§fnse tPmen¡v hogvN hc¯¡ hn[¯nepff aäp tPmenI-Ä sN¿n¸n¡mXncn¡m³ {]tXyIw {i²nt¡­XmWv. 

klIcWkwLw tPmbnâv cPnkv{SmÀ (BUnäv)


Agriculture (Co-operation) Department


G.O.MS. 473/80/AD              Trivandrum,9th December 1980

S.R.O.No.38/81- Whereas clause (e) of sub rule (2) of Rule 16 of the Kerala Co-operative Societies Rules, 1969 provides that no person shall be eligible for admission as a member of a Co-operative Society, if he is a paid employee of the society or of its financing Bank or of any society for which it is the financing Bank;

And whereas there is a long standing demand from various corners of the Co-operative sector to exempt the Housing Co-operative Societies in the State from the provisions of the said clause to enable them to admit their employees as members of the said societies for making house construction loans available to them;

And whereas the Government have examined the matter in detail and are satisfied that the exemption of the Housing Co-operative Societies in the State from clause (e) of sub-rule (2) of rule 16 of the said Rules is necessary to enable the said societies to admit their employees as members of such Societies for making house construction loans available to such employees;

Now, therefore, in exercise of the powers conferred by rule 181 of the Kerala Co-operative Societies Rules, 1969, the Government of Kerala hereby exempt all the Housing Co-operative Societies in the State from the provision of clause (e) of sub-rule (2) rule 16 of the said Rules for the limited purpose of enabling them to admit their employees as members of the said Societies to make house construction loans from such societies available to them.

By order of the Governor

S.Perumal Pillai

Additional Secretary

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