Thursday, 1 December, 2011


No.Fin.(2) 41125/80. 

Office of the Registrar of Co-operative Societies,

                                             Trivandrum, 8-1-1981


Sub:   Outstanding utilisation certificate for growth-Delay in furnishing of utilisation certificates-Instructions issued.

It has been brought to the notice of the undersigned that a large number of utilisation certificate in respect of the grants sanctioned to the various Co-operative Institutions by this Department upto 31-3-1979 are yet to be furnished to the Accountant General.  A list of pending items in respect of the grants sanctioned upto 31-3-1978, as per the details collected from the office of the Accountant General has been forwarded to the Deputy Registrars early during 10/79.  But the progress achieved in clearing the long pending items is not at all satisfactory.

The period within which the utilisation certificate have to be furnished to the Accountant General has been specified in the rules for sanctioning each item of grant subsidy.  The utilisation certificates have to be furnished within the specified period itself.  If the grant/subsidy has not been utilised within the specified period and if extension of time for utilisation is not obtained from competent authority the amount sanctioning has to be got refunded and the details of remittances furnished to the Accountant General.  But prompt action in this regard is not seen taken by the Deputy Registrars due to which the number of pending items increase each year.  The delay in furnishing the utilisation certificates will be reviewed by the Public Accounts Committee while examining the Report of the Comptroller and Auditor General of India and adversely commented upon.

In this connection attention is invited to Article 210 of  KFC. Vol. I accounting to which a register in the form prescribed therein for watching the utilisation of grants-in-aid has to be maintained.  But the registers maintained in the District Offices do not contain full details and the entries are not up-to-date in the registers.

The Deputy Registrars are requested to make earnest attempt to furnish the utilisation certificates in respect of all pending items of grants subsidies sanctioned upto 31-3-1979 to the Accountant General without any further delay under intimation to this Office.  Such items which are pending without obtaining sanction  from competent authority for the utilisation should be got refunded and the details of remittances furnished to the Accountant General  under intimation to this Office.  The register for watching the utilisation of grants-in-aid should be maintained in the prescribed form with up-to-date details.  The register should be periodically checked by the Deputy Registrar and the utilisation certificates for each item of grant/subsidy furnished to the Accountant General within the time limit itself.

The receipt of this communication should be acknowledged.

M. S. Joseph

Registrar of Co-operative Societies

\¼À kn.]n.(3) 27072/80.     

klIcWkwLw cPnkv{Smdm^okv,

                                           Xncph\´]pcw, 3þ1þ1981

kÀ¡peÀ \¼À 5/81

hnjbw: BÀ_nt{Sj³ tIkpIÄ hnNmcW sNbvXv XoÀ¸m¡pt¼mÄ BÀ_nt{SäÀamÀ hcp¯p¶ {Iat¡SpIÄ kw_Ôn¨v.

tIcf klIcW ss{S_qW ap³]msI hnNmcW sNbvX 1978 se 74 mw \¼À dnhnj³ s]äoj³ A\phZn¨psIm­v ss{S_qW ]pds¸Sphn¨ D¯chn {]kvXpX dnhnj³ s]äoj\m[mcamb BÀ_nt{Sj³ tIkv hnNmcW sNbvXv BÀ_nt{SäÀ \ÂInb AhmÀUn hnhn[ {Iat¡SpIÄ D­mbncp¶Xmbpw hnNmcW kab¯v BÀ_nt{SäÀ kz´ambn X¿mdmt¡­nbncp¶ tIkv Ubdn A¨Sn¨ ^md¯nemWv X¿mdm¡nbncp¶sX¶pw {]kvXpX tIkv Ubdn X¿mdm¡nb XobXn AXn tcJs¸Sp¯nbncp¶nsöv {]Xy£¯n tIkv Ubdn Hmtcm \S]Sn{Ia§fpw \S¡p¶ Ahkc¯n-¯s¶ X¿mdm¡nbXmbn IcpXphm³ \nhÀ¯nbnsöp tIkv hnNmcW Znhkw {]Xn lmPcmbncp¶psht¶m lmPcmImXncp¶psht¶m tIkv Ubdnbn tcJs¸Sp¯nbn«nÃmbncp¶psh¶pw Nq­n¡mWn¨ncn¡p¶p.  IqSmsX hmbv]¡v hkvXp CuSp h¨n«pffXmbn A\ymb¯n tNÀ¯n«nÃmbncp¶n«pw BÀ_nt{SäÀ Xsâ AhmÀUn- hmbv]¡m[mcambn Hcp kvYmhc hkvXp CuSp \ÂInbn«pffXmbpw tcJs¸Sp¯nbncp¶psh¶pw ss{S_qW Nq­n¡mWn¨ncn¡p¶p. BÀ_nt{Sj³ tIkv hnNmcW¡p h¶ Ahkc¯n {]Xn¡pth­n ]{XnI h¡o aptJ\ kaÀ¸n¨n«pw h¡o aptJ\ lmPcmIp¶Xn\v ap³Iq«n A\paXn tXSnbnsö ImcW¯m BbXp \nckn¡pIbmWv sNbvXsX¶pw bYmÀ°¯n Xm³ kwL¯n \n¶pw {]kvXpX tIkn\m[mcamb hmbv] FSp¯n«nsöpw ]{XnI kaÀ¸n¨p.  {]Xn¡v Xsâ hmZw sXfnbn¡p¶Xn\v Ahkcw \ÂImsX {]Xnsb FIvkv]mÀ«nbmbn {]Jym]n¨v AhmÀUp \ÂInb \S]Sn icnbsöp ss{S_qW Nq­n¡mWn¨ncníp¶p.

ta- ]dªncn¡p¶ \}\XIÄ¡p ]pdta BÀ_nt{Sj³ tIkn\m[mcamb hmbv] At]£bnepw CXp ]änbXmbn I£n FgpXns¡mSp¯ ckoXnepw hmbv]¡v kwL¯n I£n \ÂInb t_m­ntebpw H¸pIÄ X½n kmZriyanÃmXncp¶n«pw BbXnsâ \nPkvYnXn ]cntim[n¡msXbmWv AhmÀUpIÄ \-ÂInbn«pffsX¶pw Nq­n¡mWn¨ncn¡p¶p.

ss{S_qW Nq­n¡mWn¡p¶ ta {]kvXmhn¨ t]mcmbvaIÄ hfsc KpcpXcambn«pffXmWv.  hfsc D¯chmZnXzt¯mSpw \oXn\njvTtbmSpw ssIImcyw sNt¿­ BÀ_nt{Sj³ tIkpIÄ \ncp¯chmZ]cambn emLh_p²ntbmSpIqSn AhmÀUpIÄ \ÂIp¶Xpaqew I£nIÄ¡v hfsctbsd IjvS\jvS§fpw a\t¢i§fpw D­mIm\nSbp­v. 

taen BÀ_nt{Sj³ tIkpIÄ hnNmcW sN¿p¶ Ahkc¯n  BÀ_nt{SäÀamÀ hfsc D¯chmZnXzt¯mSpIqSnbpw \oXn\njvTtbmSp IqSnbpw hnNmcW sNt¿­Xpw {]XnIÄ- lmPcmbn kaÀ¸n¡p¶ ]{XnIIfn {]Xn]mZn¨n«pff kwKXnIÄ sXfnbníp¶Xn\v AhÀ¡v Ahkcw \ÂtI­Xpw tIkn\m[mcamb dn¡mÀUpIfpw A\ymb¯nse kwKXnIfpw hniZambn  ]cntim[nt¡­Xpw hnNmcW thfbn BÀ_nt{SäÀ Xs¶ Hmtcm Znhkt¯bpw \S]SnIÄ tIkv Ubdnbn kz´w ssI¸Sbn tcJs¸Spt¯­XpamWv. BÀ_nt{Sj³ tIkpIfnse AhmÀUpIÄ _Ôs¸« dn¡mÀUpIfpsSbpw tIkv kw_Ôn¨ sXfnhpIfpsSbpw ASnkvYm\¯nembncn¡Ww \ÂtI­Xv.   ta ]dªncn¡p¶ dnhnj³ s]äoj³ A\phZn¨psIm­v ss{S_qW \ÂInb D¯chn- BÀ_nt{Sj³ AhmÀUns\ kw_Ôn¨v Nq­n¡mWn¨ncn¡p¶ t]mcmbvaIÄ BhÀ¯n¡mXncn¡m³ BÀ_nt{SäÀamÀ taen {i²nt¡­XmWv.

Cu kÀ¡pednse \nÀt±i§Ä sU]|«n cPnkv{SmÀamcpw Aknkväâv cPnkv{SmÀamcpw _Ôs¸« FÃm t]cptSbpw {i²bnÂs¸Spt¯­XmWv.

tPmbnâv cPnkv{SmÀ (s{IUnäv) 

No. CP1-18192/81     

Office of the Registrar of Co-operative Societies

                                              Thiruvananthapuram, 23-4-1981

CIRCULAR No. 17/81

Sub:   Opening of branches by primary Agricultural Credit societies and Urban Co-op. Banks not coming under the purview of Banking Regulation Act-Instructions issued.

In the annual conference of District Co-operative Banks and Deputy Registrars  held on 20-1-1981 at Trivandrum, it was decided that the Deputy Registrars should not accord sanction to the Primary Agricultural Credit Societies for opening of new branches.  It was also decided that in deserving cases, the Deputy Registrars and District Co-operative Banks concerned will jointly survey and study in detail the feasibility and viability of the proposed branch and make specific recommendation to the Registrar along with survey report and other relevant details for considering sanction for the branch.

2.       On receipt of application for a new branch of a primary Agricultural Credit Society, the Deputy Registrar and the District Co-operative Bank will jointly survey the locality for the proposed branch and identify the potential for growth. The area should be capable of providing adequate business for the branch.  Detailed study and survey should be conducted regarding the area to assess the potential and prospects for enrolling of new members, for deposit mobilisation and scope for lending with special reference to productive purposes.  The potential for the proposed area should be clearly adequate to enable the branch to become self-supporting and to attain viability within a period of one to two years.

3.       The Primary Agricultural Credit Society which seeks permission to open new branch should satisfy the following conditions also.

a)       There should be provision in the bye-laws of the society to open branches;

b)      The proposed branch should be within the area of operation of the society;

c)       The overdue position of the society should be reasonably low, and should not, however, exceed 25%;

d)      The society should not have any overlapping of area of operation with any other society of similar type.  In case, there is overlapping, arrangements should have been made to avoid dual membership;

e)       The society should have maintained the minimum fluid resources as required under rule 63 (i) of the K.C.S. rules;

f)       The society should have necessary trained staff to man the branch;

g)      The society should have attained a reasonable level of loan business and managerial efficiency at the time of application;

h)      The financial position and general working of the society should be satisfactory.

4.       The Deputy Registrars while forwarding proposals for according sanction to open branches, should ensure that the society has satisfies all the above conditions and that the Joint survey reveals ample scope for the successful working of the proposed branch(es)

5.       Before considering the application of the society for a new branch, the Deputy Registrar will also ensure that in the area where the new branch is proposed to be opened, there is no prospect for a new Primary Agricultural Credit Society to come up at least  for some time in the near future.

6.       The above instructions will also be applicable, mutatis mutandis, for opening of new branches by Urban Co-operative Banks which do not come under the purview of the Banking Regulation Act.

7.       Deputy Registrars should instruct the Primary Agricultural Credit societies and Urban Cooperative Banks coming under the purview of the B.R. Act, that, irrespective of the provisions in the bye-laws new branches will here after be opened only with the prior permission from the Department.

8.       Receipt of this communication will be acknowledged.

K. J. Thomas

Joint Registrar (Credit)


Office of the Registrar of Co-operative Societies

                                              Trivandrum, 18-5-1981

CIRCULAR No. 21/81

Sub:   Co-operation-Casual Leave to the Employees of Co-operative Societies-Instructions issued.

As per Rule 190 (8) of Rules under Section 80 of the K.C.S.Act, 1969, every employee of a society shall be eligible for different kinds of leave including surrender of Earned leave for the purpose of encashment as in the case of State Government employees prescribed under the K.S.R.  Since no mention is made regarding casual leave in the Rule, the employees of Co-operative Societies are allowed Casual leave for “20” (Twenty) days during a calendar year.  The holidays will be prescribed as notified under the Negotiable Instruments Act or by the Labour Department under the Shops and Establishments Act as the case may be for Banking/Business Institutions.

The Deputy Registrars (General) are requested to bring this to the notice of all societies under their jurisdiction.

M. S. Joseph

Registrar of Co-operative Societies


Office of the Registrar of Co-operative Societies

                                                  Trivandrum, 18-5-1981

CIRCULAR No. 22/81

Sub:   Co-operation-Provident Fund Contribution to the Employees of Co-op: Societies-Instructions issued.

Under Rule 58 of the Rules, every society shall establish a contributory Provident Fund for its employees and frame regulations for the maintenance and the utilisation of the said Fund, provided that when the Employees Provident Fund Act, 1952, is applicable to the society, and the provisions of that Act are more beneficial, the Fund shall be maintained in accordance with the provisions of the said Act.  According to Employees Provident Fund Act the maximum contribution by the employer is only 8 ¾ % of the pay and Dearness Allowance wherever the Act is applicable and as per Rule 50 (ii) of the Co-op: Societies Rules, a sum at the rate of 10% of the basic pay of the employees salary shall be made by the society as employers contribution.  Therefore, it is advantageous for these employees whose Fixed Dearness Allowance has not been merged to go in for the Employees Provident Fund Act.  In the case of these employees whose Fixed Dearness Allowance has been merged with pay, Rule 58 of Co-op: Societies Rules is more beneficial.  In order to ensure a uniform procedure in this respect, the rate of Provident Fund contribution of employees of Co-op: Societies is fixed at 10% of the pay wherever fixed Dearness Allowance has been merged with pay and 8 ¾% of pay and Fixed Dearness Allowance wherever Fixed Dearness Allowance has not been merged with pay.

The Deputy Registrars (General) are requested to bring this to the notice of all societies under their Jurisdiction.

M. S. Joseph

Registrar of Co-operative Societies

No. EM.51368/80.                  

Office of the Registrar of Co-operative Societies

                                                 Trivandrum, 19-5-1981

CIRCULAR No. 23/81

Sub:   Age of retirement of employees of Co-operative Institutions-Relief consequent on retirement-instructions issued.

According to Rule 183 (2) of the rules under section 80 of the Act, no employee shall be eligible to continue in the service of a society after he attains the age of 58 years.  There is no provision in the Act and Rules to exempt any person from the operation of the rule or to sanction extension of the term of Service any further beyond the age of 58.

But in several cases it is seen that employees who are due for retirement apply for extension of service and pending orders thereon such employees are allowed to continue in service anticipating orders on the request for extension.  In as much as there is no provision to give extension of service beyond the age of 58 no employee should be allowed to continue in service after he attains the age of 58.

All the Co-operative Institutions are hereby informed that unauthorised extension of service beyond the age of 58 should not be allowed to employees and that the provisions in Rule 183 (2) should be followed strictly.

M. S. Joseph

Registrar of Co-operative Societies

No.VC(2) 42302/80   

Office of the Registrar of Co-operative Societies,

                                             Trivandrum, 25-7-1981


Sub:   Election to Committees of Co-operative Societies-notice for convening the General Body for election is essential-instructions issued.

Ref:   Circular No.87/76 dated 28-12-1976

While disposing an appeal petition challenging the validity of an election in Appeal No.2/80 the Kerala Co-operative Tribunal observed that the violation of the mandatory provision of convening a general body meeting for the election is  fatal to the validity of the election.  The reference was relating to the conduct of an election to the committee of a society where notice calling for the general body meeting had not been issued by the society.  Section 29 (1) (b) of the K.C.S. Act enjoins that a general body meeting shall be held for purpose of election of the members of the committee.  Such a meeting has to be called for by the issue of notice by the society as laid down in its bye-laws.  The noncompliance of this provision of law in procedure for election vitiates the entire proceedings and hence the election would not be valid.  Accordingly the Tribunal allowed the appeal setting aside the election challenged before it as per its judgement dated 15-9-1980.

In Circular No.87/76 dated 28-12-’76, under directive No.8 it was required that a copy of the resolution convening the general body meeting should also be sent along with the intimation of election to be sent by the Returning Officer under Rule 35 (3) of the K.C.S. Rules.  This method of intimation is not considered sufficient or valid to be a notice issued by the society calling for  a general body meeting. It is therefore necessary that a separate notice calling for the general body meeting for the election is issued by the society as is usually required for convening general body meetings as per bye-laws apart from instruction issued by the Returning Officer under Sub-Rule 3 (a) of rule 35 of K.C.S.Rules.  The notice may be signed by the Secretary or person designated in this regard as per bye-laws.  To avoid unnecessary extra expenditure in this regard, this notice may be sent along with the intimation to be sent by the Returning Officer.

Directive No.8 in the above said circular is accordingly modified as under:

“8 - After the publication of the final list the Returning Officer shall issue intimation under Rule 35 (3) of the K.C.S. Rules along with the notice of the society convening the general body meeting for purpose of election to all voters included in the final list” (this may be issued on such a way as to give an interval of at least 15 days between the date of issue of such intimation and the date of poll).

The Circular cited is modified to this extent.


For Registrar of Co-operative Societies


Office of the Registrar of Co-operative Societies

                                              Trivandrum, dated 6-8-1981

CIRCULAR No. 37/81

Sub:   Method of valuation of land offered as security for loans from Land Mortgage Banks under schemes financed by Agricultural Refinance and Development Corporation-Instructions-Issued.

Ref:   This Office Circular No.29648/70/PL & C (1) dated 14-12-1971.

In the Circular read above, it has been explained that the anticipated value (presumptive value) of the land offered as security for loans under Agricultural Refinance & Development Corporation schemes other than Minor Irrigation Schemes has to be worked out at 20 times the net income from the land after development and that the net income has to be estimated at 25% of the annual gross income.

The Reserve Bank of India, however has suggested and that for arriving at the presumptive value viz. 8 time the net income after development from the lands benefiting from the development.  The Reserve Bank of India has further requested that the valuation so arrived at might be compared with the valuation in the basis of existing norms and if the differences in the two valuations were not very large the Banks might accept the valuation based on of the net income. The major differences between the two methods is that while Reserve Bank of India does not take into account the repayment of loan in arriving at the net income, the method prescribed in the Circular cited taking into account, the liability on account of repayment of loans also.  Though there may not be much difference between the value arrived at on the basis of the Circular dated 14-7-1971 and the method suggested by Reserve Bank of India, the Reserve Bank of India has desired that the method suggested by them may be adopted by the Department for the sake of uniformity.

In the circumstances, the valuation officers and the Central and Primary Land Mortgage Banks are hereby informed to the method of valuation to be followed to arrive at the anticipated value of lands offered as security for loans, in respect of Agricultural Refinance and Development Corporation schemes other than Minor Irrigation schemes shall from now onwards be the one suggested by Reserve Banks of India i.e. 8 times the net income after development.

P. V. Venkitesubramonia Iyer

Additional Registrar of Co-operative Societies (Credit)

No. P & M.38848/81.

Office of the Registrar of Co-operative Societies,

                                             Trivandrum, 28-8-1981

CIRCULAR No. 40/81

Sub:   Share Capital contribution for the L.T.O. fund-Appropriation of dividends  and the retirement of share capital loan-Instructions issued.

Government have participated in the share capital structure of various co-operative Institutions from out of the funds obtained from the L.T.O. fund of the Reserve Bank of India.  This has been  done to augment  the borrowing power of the societies concerned, commensurate with their credit needs.  Government have issued orders on various occasions specifying the methods of appropriation of dividends on the shares held by Government.  Government have also issued orders specifying norms for the retirement of the assistance.

The gist of the procedures to the  adopted by the societies regarding the appropriation of dividends/retirement of Government share capital contribution available in the Government orders are narrated below for the guidance of the departmental officers and observance by the institutions concerned.

I.       Appropriation of dividends

          (a)     Primary Agricultural societies

The participation of Government in the share capital structure of primary agricultural credit societies is indirect participation.  The Primary Agriculture Societies having Government share capital contribution under indirect participation will remit the dividend at the rate declared by the institutions subject to a maximum of 3% on shares held by Government to the credit of subsidiary state partnership fund of the concerned central bank and not to the treasury.  The dividend in excess of  the 3%, declared if any, should be credited to the Agricultural Credit Stabilisation Fund of the society.

      (b)        Central Banks

The share capital contribution by Government in the Central Banks is also indirect participation.  The central banks, having Government share contribution will credit the dividend at the rate declared by the Banks subject to the maximum of 3% on the shares held by Government to their subsidiary State Partnership fund and transfer them along with the amount remitted by primary societies to the principal state partnership fund of the Kerala State Co-operative Bank.  The dividend if any declared in excess of 3% should be credited to the Agricultural credit stabilisation fund of the respective Central Bank.

(c)     Kerala State Co-operative Bank and large sized societies.

The Share contribution made in the Kerala State Co-operative Bank and large sized societies organised in 1956-57 in direct participation.  These institutions will pay to Government every year dividend at the rate declared by the institutions subject to a maximum of 3%  on the shares contributed by Government.  The dividend declared if any, in excess of 3% should be credited to the Agricultural Credit Stabilisation Fund of the respective institution.

The Central Banks which receive dividend from the primary societies as referred to above should transfer the amount to the Principal State Partnership Fund of the Kerala State Co-operative Bank.

From out of the dividend, thus transferred by Central Banks to the credit of principal state partnership fund, the KSCB shall pay to Government from the third year onwards dividend at the rate of 2½% in respect of the shares held by Government in the Central Banks and the primaries.  The Kerala State Co-operative Bank need not pay to Government any amount on account of dividend on shares invested in Central and Primary Co-operative institutions to Government during the first 2 years.

The entire amount collected by the Kerala State Co-operative Bank from the Primary Societies and Central Banks towards dividend on the Government shares, during the first 2 years and the dividend collected in excess of 2 ½ per cent paid to Government as stated above, will be credited to the Agricultural Credit Stabilisation Fund of the Kerala State Co-operative Bank.

II.      Retirement of share capital

It has been decided that the continued retention of the share capital assistance granted to the Kerala State Co-operative Bank and the Central Banks is necessary to strengthen their loaning operations.  The primary societies are eligible to receive share capital assistance in proportion to their credit requirement subject to the overall maximum of Rs. 50,000 per society.  So the share capital assistance received by the Central Banks and the Kerala State Co-operative Bank, need not be refunded whereas the assistance received by the Primary Societies is to be refunded.  They shall start the refund of share capital as and when the total paid up share capital crosses the optimum level of Rs. 50,000.  The repayment shall be made from out of the share capital collected from the members over and above the optimum amount.  The amount of repayment shall not be exceed 1/10th of the share capital of Government.

The Co-operative institutions which have received Government assistance towards the share capital should adhere to the above instructions.  The Departmental Officers will instruct the societies to follow the above procedure.


For Registrar of Co-operative Societies

No. PG (2) 38568/81.

Office of the Registrar of Co-operative Societies

                                                  Trivandrum, 25-9-81

CIRCULAR No. 42/81

Sub:           Cooperative Education Scheme participation of trainees in the Training camps-payment of T.A. and D.A. to participants- instructions issued.

Ref: 1. G.O. (MS) No. 214/81/AD. Dated 9-6-81.

        2. Letter No. ME. 5822/1981 dated 25-8-81 from the Secretary,  State Cooperative Union, Trivandrum.

As per the G.O. cited 1st above, Government have accorded sanction for the implementation of the revised cooperative Education Programme, in which short-term courses have been included for the personnel of various sectors of the Co-operative movement engaged in diversified activities.  The Cooperative Educational Instructors of the State Cooperative Union, who are in charge of the implementation of the programme are organising and conducting the courses/camps in connection with the Joint Registrars of the Districts concerned.

Previously, the stipend to the participants were paid by the State Co-operative Union.  Now the payment of stipend to participants of the courses has been discontinued except in the case of societies for weaker sections and Harijan and Girijan Societies.

The State Cooperative Union in their letter 2nd cited has requested to accord permission to all societies for the payment of TA and DA to the participants from funds of the concerned societies.

The request has been examined and the Societies are hereby permitted to pay DA at the approved rates to the members of the committee and the employees who are deputed to the classes organised by the Co-operative Educational Instructors of the State Co-operative Union under the Member Education Scheme.  The expenditure has to be met from the funds of the societies concerned.

K. N. Surendran

Joint Registrar (General)

\¼À C.F.5/27267/79.

klIcWkwLw cPnkv{Smdm^okv

                                            Xncph\´]pcw, 14þ12þ1981

kÀ¡peÀ \¼À 46/81

hnjbw: BÀ_nt{Sj³ tIkpIfn-Â ka³kv \S¯p¶Xn\v {]Xn^ew hm§p¶Xv kw_Ôn¨v.

BÀ_nt{Sj³ tIkpIfn ka³kv \S¯p¶Xn\v A\phZn¨n«pff bm{Xm_¯¡p ]pdta Un¸mÀ«psaânse Nne in]mbnamÀ kwL§fn \n¶pw {]Xn^ew ssI¸äp¶Xmbn Adnhp e`n¨ncn¡p¶p.  N«{]Imcw A\phZn¨n«pff bm{Xm_¯bn Ihnªv  Hcp XpIbpw GXp hn[¯nembmepw hm§p¶Xn\v ka³kv \S¯p¶hÀ¡v AhImianÃ.  bmsXmcp ImcWhimepw ka³kv \S¯p¶Xn\v kwL§fn \n¶pw {]Xn^ew kzoIcn¡phm³ ]mSnÃm¯XmWv.  A§s\ GsX¦nepw {]Xn^ew ssI¸äp¶psh¦n AXp XoÀ¯pw IpäIcamWv, in£mÀlhpamsW¶ Imcyw _Ôs¸«hcpsS {i²bnÂs¸Sp¯p¶p.  BbXn\m CuZri \S]SnIÄ  GsX¦nepw PnÃbnse Cu hIp¸n \nehneps­¦n BbXv DS\Sn \ndp¯Â sNt¿­XmWv.  C§s\bpff \S]SnIÄ  {i²bnÂs¸SpIbmsW¦n IÀi\ \S]SnIÄ ssIs¡mffp¶XmsW¶dnbn¡p¶p.  Cu \S]Sn ]qÀ®ambpw \ndp¯emt¡­ NpaXe AXmXp PnÃbnse tPmbnâv cPnkv{SmÀamÀ¡mWpffXv.  C{]Imc¯nepff  \S]SnIÄ D­mhpIbmsW¦n tPmbnâv cPnkv{SmÀamÀ DS\Sn _Ôs¸«hÀs¡Xnsc in£W \S]SnIÄ FSpt¡­Xpw Cu B^oknte¡v hnhcw Adnbnt¡­XpamWv.

klIcWkwLw cPnkv{SmÀ

No.ADL (i) 49659/81.           

Office of the Registrar of Co-operative Societies

                                              Trivandrum, 17-11-1981


Sub:   Calculation of Annual Demand.

Ref:   Letter No. ACD (T) No. Insp. 2324/E Gen. 81/82 dated 3-11-1981 from the Reserve Bank of India, Agricultural Credit Department, Trivandrum.        

It is observed that the District Co-operative Banks are adopting different methods for computation of the total demand.  In this circumstance, the following instructions are issued to all the District Co-operative Banks for strict compliance.

The total demand for the year shall be (i) the arrears at the beginning of the year plus (2) demand arising during the year.

E. V. Radhakrishnan

Additional Registrar of Co-operative Societies (Audit)

No.CP(2) 31113/81K.Dis.     

Office of the Registrar of Co-operative Societies,

                                                Trivandrum, 16-11-81

CIRCULAR No. 52/81

Sub:   Thefts/Burglaries in Co-op institutions-Preventive measures.

In continuation to this Office circular no. 17/81 the following instructions are issued. 

1.       All Joint Registrars are directed to see that all the societies in their district having gold loan business to take up insurance policies against theft, burglaries etc. for the full value of the gold they have from time to time.

2.       They should do this within three months. 

3.       The Assistant Registrars and Co-operative Inspectors should verify this every time they visit the society.

4.       Any proposal of Co-operative societies will be considered only if the institutions will strictly adhere to these instructions.


Additional Registrar of Co-operative Societies (Credit)

No.ADL (2) 56467/81.          

Office of the Registrar of Co-operative Societies

                                              Trivandrum, 27-11-81

CIRCULAR No. 54/81

Sub:   Audit-Preparation of audit programme instruction issued. 

It is noted that audit programmes are being prepared monthly or quarterly.  This procedures shall be stopped forthwith.  Audit programmes shall be drawn up, whether for unit Auditor or Concurrent Auditor, for the work proposed to be done by him during a co-operative year. Wherever such programmes are not yet been drawn up, it shall be done immediately for the remaining part of the current co-operative year or till the completion of audit for 80-81 of the unit or the group concerned whichever is earlier. Programmes shall be prepared with utmost care and realistic assessment of the work involved. The number of days taken for the audit of a particular society during the previous year may give an indication of the number of days required for the next year’s audit.  But this is not conclusive. The Assistant Registrar himself should visit the societies and assess the volume of work involved for the auditor.  It may not be possible to visit all the societies immediately before the programme is drawn up.  The Assistant Registrar can visit the societies even after the audit programme is approved and make such alterations in the programme as are found necessary.

Preparation of Programme for Unit Auditors.

The Programme of Unit Auditors shall be drawn up bearing in mind the following points:

1.       Almost all the units are heavily in arrears.  The objective before us shall be that the audit shall be brought  up to date with in a period of 2 years. In respect of most of the Units, the audits for one year of all the societies included in the Unit can be done with a period of 6 to 9 months.

2.       Where there are specific instructions for early completion of audit of a particular society or for a class of societies for the purpose of assessing their eligibility for financial assistance or for detecting suspected fraud etc. such societies shall be taken up for audit earlier.

3.       Preference shall be given to societies those audit are lagging behind.  Normally, the audit for  79-80 shall be taken up only after the audit for earlier years of the societies in the unit are completed.  But, in respect of small societies, where audit for a year can be done with in a short period, say 5 or 6 days, all the pending audits of a society can be taken up at one continuous sitting.

4.       The auditor shall complete the audit of accounts for one year in a society before moving to the next society.

5.       All the small societies or all the big societies shall not be programmed for audit for the last months of the year.  Programmes shall be so made that large and small societies are intermingled.

6.       Deviation from the programme shall be made only with the prior approval of the Assistant Registrar.

Audit Programmes of Concurrent Auditors.

Normally, the audit of all the societies in a group for one year shall be completed within 10 months.  Where the audit is in arrears, this period shall be further reduced to that the audit can be brought concurrent with in a period of 2 years.  The time required for each society shall be fixed with reference to the above mentioned over all limit.  The work of the auditor shall be so organised that he can finish it with in the allotted time.  The auditor  should find  time to take a close look in to the business and management aspects of the institution, such as planning and diversification of functions, efficient and profitable utilisation of funds, cost of borrowings , production, marketing or service, overhead expenses and their relations to the business requirements etc. besides examining whether the Act, Rules bye-laws and instruction of the Registrar are infringed.

Where the audit is in arrears, the audit of one society for a whole year should be done at a continuous sitting with marginal deviations wherever absolutely necessary.  Societies , whose audits are in arrears shall be taken up earlier unless there are compelling reasons to do otherwise.

Where audit is current, i.e. where the audit for 80-81 alone is pending in respect of all the societies included in the group, the programme can be made for doing audits for quarterly periods or for half-yearly periods. Audit for a quarter or for a half-year includes examination of all books and accounts, preparation of receipt and disbursement statement and the summarising of defects.  These shall be submitted to the Assistant Registrar before the auditor proceeds to the next society.

If the post happens to fall vacant for a considerable length of time say, not less than a month, the programme for the vacant period may be skipped and placed last.  However it shall be ensured that no society is left half one or that the audit of a particular society which attracts priority considerations is not postponed.

The Deputy Registrar (Audit) shall attend the monthly Conference of the auditors being held in each taluk.  To enable  him to do this, the conference in the Taluk shall be so arranged that the conference in one taluk shall be set on the 3rd working day of every month, that of another taluk, on the 4th working day, and so on.  The work of each auditor  shall be critically reviewed with reference to the programme and achievements.  Short falls if any, shall be fully explained.  Please of unexpected volume of work or bad nature of accounts etc. shall not be accepted without personal verification by the Assistant Registrar or the Deputy Registrar.  The Deputy Registrar shall record his opinion as to the work turned out  by each auditor in categorical terms.  A copy of the review shall be sent to this office every month  along with his D.O. narrative report.  The opinions recorded by him each month against the Auditors shall be looked into when the Annual Confidential Reports are being prepared.


Additional Registrar (Audit)

No.MP (2) 57228/81. 

Office of the Registrar of Co-operative societies,


CIRCULAR No. 56/81

Sub:   Quality control of inputs-Adherence to Insecticides Act-Fertiliser Control Order etc. by Co-operative Societies dealing in inputs instructions-Issued.

It is brought to the notice of Registrar of Co-operative Societies that the number of Co-operative Societies which have been hauled up for violation of the provision of the Insecticides Act, 1968 increases day by day.  In many cases these Co-operative Institutions are not aware of the various conditions they have to abide by in order to indulge in the sale of insecticides.  Insecticides had already been issued in the past and hence by now the societies should have been well aware of their responsibilities.  However to improve matters the attention of the Co-operative Societies who are already in the business is invited to the various conditions of the Insecticides Act, 1968.  It will be difficult for the Department of Agriculture to discriminate between Co-operative Societies and private dealers while taking action when they float the provisions of the Insecticides Act, 1968.

2.       The Insecticides Act, 1968 enjoins that no person shall sell or stock for sale, or exhibit for sale any insecticide without a licence issued by competent authority.  Selling misbranded insecticide or spurious insecticide or an imitation of another insecticide or insecticide whose shelf life is over are prohibited in the Act.  Law requires that the dealer shall conspicuously display the licence in the business premises.  Similar  restrictions are contained in the Fertiliser Control Order also.  But it is alarming to find that many societies do not care to observe the provisions of the statutes.  Instances  are many where time expired insecticides are put on sale by Co-operatives.  In some cases, insecticides whose containers do not contain the inscriptions like Registration Number of the insecticide, net content of volume, batch number, expiry date etc., are also sold by the societies.  It is also informed that a survey of the analytical reports discloses that many pesticide samples drawn from societies do not conform to I.S.I. specifications and that there are also cases were some societies are selling adulterated insecticides whether knowingly or unknowingly.  Price list of fertiliser has to be exhibited by the dealers.  Many Societies fail to do this.  Licenses are not being renewed by them in proper time.

3.       If samples are taken from the societies for analysis and if they are found to be either substandard or spurious prosecutions will have to be launched against such societies and such a step is bound to tarnish the image of the Co-operative societies in general and the delinquent societies in particular. In order to avoid this situation, the Co-operative Societies who are dealing in the storage and sale of insecticides, pesticides, fertiliser etc., are once again requested to abide by the various conditions stipulated in the Insecticides Act, 1968 and the Fertiliser Control Order scrupulously.  They are also informed that serious consequences will follow if they disregard the conditions stipulated in the above statutes.

M. S. Joseph

For Registrar of Co-operative Societies

Notn.G.O.(P) No.156/81/AD dt. 27-4-1981 published in K.G.No. 21 dt. 25-5-81.

S.R.O.No. 658/82-In exercise of the powers conferred by sub section (1) of Section 40 of the Kerala Co-operative Societies Act 1969 (21 of 1969). The Government of Kerala hereby remit the full all fees payable under the law of registration for the time being in force for the registration of documents and for obtaining encumbrance certificates thereof by any co-operative society, for the time being registered or deemed to be registered under the said Act, of which the majority of members are Harijans.

This notification shall be in force for a period of three years from the date of its publication in the Gazette.



          Co-operation-Establishment-Recovery of cost of posts sanctioned under Rule 156, part-I, Kerala Service Rules during the period of the posts are kept vacant orders issued.

G.O.(MS.) No. 86/81/AD.                 Trivandrum, 15-3-1981   



Read: Letter No. ADL (4) 3077/80 dt. 3-5-80 from the Registrar of Co-operative societies, Trivandrum.


A number of posts are created in the Co-operative Department under Rule 156, part-I Kerala Service Rules such as Auditors, Sale Officers, Administrators etc.  In the letter read above the Registrar of Co-operative Societies has reported that a number of these posts were kept vacant for different periods for reasons such as leave, transfer etc. and that the provisions in Kerala Service Rules are silent about the realisation of costs for the periods for which these posts are kept vacant.  He has further stated that as such the cost has to be realised from the Societies for the entire period for which the post has been sanctioned under Rule 156, Part-I, Kerala Service Rules or not.  The Registrar of Co-operative Societies has opined that it may not be fair to collect the cost of the post for a period for which the services of the officers were not actually rendered to the institutions.  He has, therefore suggested that remission of the cost, excluding leave salary and pension contribution, may be allowed at least in cases where the vacancies have exceeded thirty days.

2.       Government have examined the matter in detail and are pleased to issue the following orders. 

(i).     The societies will have to pay leave salary and pension contribution in respect of Officers sanctioned under Rule 156, part-I, Kerala Service Rules for the period they proceed on leave also.

(ii).    The societies will be exempted from payment of cost of the posts which are kept unfilled for period exceeding thirty days.

By Order of the Governor

S. Perumal Pillai

Additional Secretary to Government

Endt.On.ADL (4) 3077/88 R.Dis. Office of the Registrar of Co-operative Societies

                                                   Trivandrum, 26-3-1981

Copy communicated to All Dy.Registrars (Audit) and (General), Dy.Registrar/Con.Auditors, Asst. Registrar (Audit) & (General), Asst.Registrar/Con.Auditors for information and necessary action.  The Dy.Registrars (General) and (Audit) will see that the posts under Rule 156, K.S.R. Part-I are never kept vacant.  The instructions already sent in the matter should be strictly complied with. They will also note that the benefit made in the G.O. is applicable only when the posts are kept vacant due to reasons like leave, transfer etc. and not due to reasons like diversion of Inspectors/Auditors for Cashew procurement work etc.


Registrar of Co-operative societies


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