Sunday 27 November, 2011

CIRCULARS OF RCS FOR 1979

PLEASE NOTE THAT THESE CIRCULARS ARE NOT CORRECTLY PROOFREAD WITH ORIGINALS. SO KINDLY MAKE SURE THAT THEY MATCH WITH THE ORIGINAL CIRCULARS/ ORDERS. IF THERE IS ANY FONT PROBLEM PLEASE INSTAL ML-TT-KARTHIKA FONTS. FONT PROBLEMS UPTO A LEVEL CAN BE OVERCOME BY COPYING AND PASTING THE POST IN A WORD DOCUMENT.  IF A LETTER NDA IS MISSING, INSTAL MLTTKARTHIKA FONT AND TYPE ALT+0173 FOR NDA.

No.G3-18929-75
Office of the Registrar of Co-operative Societies
                                              Thiruvananthapuram, 23rd February 1979

CIRCULAR No. 11/79

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

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

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

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

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

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

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

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

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

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

QUESTIONNAIRES

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

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

kÀ¡peÀ \¼À 14/79

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

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

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

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

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

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

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

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

kÀ¡peÀ \¼À 48/79

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

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

CIRCULAR No. 54/79

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

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

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

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

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

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

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

kÀ¡peÀ \¼À 59/79

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

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

No.G3-18816/79.                   
Office of the Registrar of Co-operative societies,
                                             Trivandrum, 4th December 1979

CIRCULAR No. 69/79

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

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

SECTION 5 OF K.G.S.T. ACT ’63.

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

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

3.       The Registerable minimum prescribed are as under:

                                                For general goods           For Schedule goods

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

4.       The time limit for taking out registration certificate prescribed in 30 days from which the total turnover of a dealer has exceeded the registerable minimum.
5.       All societies dealing in goods are requested to strictly comply with the above provisions of law and avoid committing of offence under the Kerala General Sales Tax Act.
D. Anandavally Amma
Joint Registrar of Co-operative Societies (General)
No.MS.2/59579/79.   
Office of the Registrar of Co-operative Societies,
                                             Thiruvananthapuram, 20th December 1979

CIRCULAR No. 72/79

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

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

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

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

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

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

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

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

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

   3, 5 F F¶ ]pXnb hIp¸nsâ Iq«nt¨À¡Â.
        {][m\ \nba¯nse 5 mw hIp¸n\p tijw Xmsg ]dbp¶ hIp¸v DÄs¸Spt¯­XmWv.  AXmbXv 5 F Nne kvYm]\§fn Cu \nbaw _m[Iam¡mhp¶XÃ:þCu \nba¯nepÄs¸Sp¯nbn«pff bmsXm¶pw Xs¶ tI{µ Kh¬saânsâ GsXmcp s]mXptaJem kvYm]\¯nepw _m[Imam¡mhp¶XÃ.
GOVERNMENT OF KERALA
Abstract
CRIMINAL JUSTICE-FILING OF APPEALS/REVISIONS IN CRIMINAL CASES-PROCEDURE-PRESCRIBED-ORDERS ISSUED.

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

CIRCULARS OF RCS FOR 1978

PLEASE NOTE THAT THESE CIRCULARS ARE NOT CORRECTLY PROOFREAD WITH ORIGINALS. SO KINDLY MAKE SURE THAT THEY MATCH WITH THE ORIGINAL CIRCULARS/ ORDERS. IF THERE IS ANY FONT PROBLEM PLEASE INSTAL ML-TT-KARTHIKA FONTS. FONT PROBLEMS UPTO A LEVEL CAN BE OVERCOME BY COPYING AND PASTING THE POST IN A WORD DOCUMENT.  IF A LETTER NDA IS MISSING, INSTAL MLTTKARTHIKA FONT AND TYPE ALT+0173 FOR NDA.

No.CRB (1) 12876/78.          
Office of the Registrar of Co-operative Societies,
            Thiruvananthapuram, 18th April 1978

CIRCULAR No. 10/78

Sub:   Production Oriented system of lending for Agriculture-Inclusion of cost of oil cakes and farm yard manure in the ‘B’ Component of the scale of finance.
Ref:   This office Endt.No. CRB (1) 56387/77 dated 16-12-1977 in Letter   No.ACD.PKA/III/60-77/78 dated, 20-10-1977 of the Reserve Bank of  India.

As per the letter under reference, the Reserve Bank of India has agreed for  inclusion of the cost of solvent extracted Oil Cakes and farm yard manure in the ‘B’ Component of the scale of finance.  However, the Central Co-operative Banks should ensure that necessary safe guards are adopted before including these items in the scale of finance.  For this purpose the Central Co-operative Banks may obtain the required particulars regarding the quantity of organic manure required for area for different crops, including coconuts in coastal areas, according to the local usage its price and its availability and place it before the technical group deciding on the scale of  finance.  The technical group, while approving the scales, should examine all the relevant aspects in detail and arrive at the appropriate scale by adjusting the scale of chemical fertilisers accordingly.  The technical group may further ensure that the componant ‘A’ of the scale is not fixed unduly high and does not include any of these items which are separately provided for under ‘B’ component.  With these safeguards, oil cakes and farm yard manure can be included in the ‘B’ component of the scale of finance by the Central Co-operative Banks.
(Sd/-)
For Registrar of Co-operative Societies

\¼À C. (3) 11091/78  
klIcWkwLw  cPnk{SmÀ B^okv
                                       Xncph\´]pcw, 1978 tabv 2

kÀ¡peÀ \¼À 12/78

hnjbw: klIcW hIp¸vþDtZymKkvY³amcpsS clky ^bepIÄ ssIImcyw sN¿p¶Xp kw_Ôn¨v.
kqN\:   kÀ¡mcnse P\d AUvan\nkvt{Sj³ hn`mK¯n \n¶pw 4þ2þ1978  154123/Fw.1/77Pn.Fw.Un. \¼cmbn ]pds¸Sphn¨n«pff kÀ¡peÀ sat½mdm­w.

ta kqNn¸n¨n«pff kÀ¡mÀ D¯chnsâ Hcp ]IÀ¸v CtXmsSm¸w Ab¡p¶p.  clky ^bepIÄ ssIImcyw sNt¿­Xmb dnt¸mÀ«nwKv/Iu­À ssk\nwKv DtZymKkvYamÀ A\phÀ¯ntí­Xmb Imcy§Ä Sn D¯chn hyIvXam¡nbn«p­v.  CXp kw_Ôn¨v Xmsg ]dbp¶ \nÀt±i§Ä Cu Un¸mÀ«psaânse dnt¸mÀ«nwKv/Iu­À ssk\nwKv DtZymKkvY³amcpsS {]tXyI {i²ímbn \ÂInbncn¡p¶p. 

2.     Cu B^okn \n¶pw CXp kw_Ôambn ]pds¸Sphn¨n«pff ap³ \nÀt±i§Ä A\pkcn¨v Cu Un¸mÀ«psaânse ko\nbÀ C³kvs]IvSÀ /BUnäÀ XpS§n tatem«pff DtZymKkvY³amsc kw_Ôn¨ clky ^bepIfmWv FgpXn kq£nt¡­Xv.  Bscms¡bmWv dnt¸mÀ«nwKv/Iu­À ssk\nwKv DtZymKkvY³ CXp kw_Ôn¨v ap³]v ]ds¸Sphn¨n«pff D¯chpIÄ hyIvXam¡nbn«p­v. 

3.     Hmtcm dnt¸mÀ«nwKv B^okdpw Xsâ \nb{´W¯n 30/6, 31/12 F¶o XobXnIfn Ahkm\n¡p¶ AÀ² hÀj¯n {]hÀ¯n¨ncp¶ DtZymKkvY³amsc kw_Ôn¨mWv clky ^bepIÄ FgptX­Xv.  Hmtcm DtZymKkY\pw Xsâ Iogn F{X ImeamWv {]hÀ¯n¨ncp¶sX¶v hyIvXamt¡­Xpw \njv]£ambn A`n{]mb§Ä tcJs¸Spt¯­XpamWv.  hfsc Npcp§nb Imet¯¡mWv Hcp DtZymKkvY³ tPmen sNbvXncp¶Xv F¦nepw Abmsf kw_Ôn¨pff AÊkvsaân\v kabambn«nà F¦nepw Abmsf kw_Ôn¨ aäp hnhc§Ä tcJs¸Sp¯n Imebfhv Npcp§nbXn\m icnbmb \nKa\¯n F¯phm³ kabambn«nà F¶v tcJs¸Spt¯­XmWv.

4.     ta ]dª AÀ² hmÀjnI Imemh[nIÄ¡nSbn GsX¦nepw dnt¸mÀ«nwKv/Iu­À ssk\nwKv  DtZymKkvY0³amÀ NmÀPp hnSpIbmsW¦nepw AbmfpsS \nb{´W¯nepffXpw clky ^bepIfn _m[Iambn«pffXpamb DtZymKkvY³amÀ NmÀPp hntS­Xmbn hcnIbmsW¦nepw B XobXn hscbpff clky ^bepIÄ IqSn FgptX­XmWv.  dnt¸mÀ«nwKv B^okÀ dnt¸mÀ«v _Ôs¸« DtZymKkvYs\ ImWn¨v km£ys¸Sp¯n Iu­À ssk\nwKv DtZymKkvY\bt¡­Xpw At±lw Xsâ kzX{´hpw \njv]£hpamb A`n{]mb§Ä tcJs¸Sp¯n kq£nt¡­XpamWv. 

5.     dnt¸mÀ«nwKv B^okÀamÀ Xsâ \nb{´W¯n {]hÀ¯n¨ncp¶ DtZymKkvY³amsc kw_Ôn¨ clky ^bepIÄ GXp Imebfhp hscsbms¡ FgpXn¸n¨v krjvSn¨n«ps­¶pw CXp kw_Ôn¨ cPnkvädn ImemIme§fn tcJs¸Sp¯n ht¡­Xpw BbXv Ft§ms«¦nepw Ab¡pItbm atäm sN¿pt¼mÄ CXp kw_Ôn¨ aqhvsaâ {]kvXpX cPnkvädn tcJs¸Spt¯­Xpw BIp¶p.

6.     dnt¸mÀ«nwKv B^okÀ clky ^bepIÄ {]tXyIw Ihdn koep sNbvX Im¬^nU³jy F¶ Hcp te_temSp IqSn Iu­Àssk\nwKv DtZymKkvY\v Ab¨p sImSpt¡­Xpw BbXv Iu­À ssk\nwKv DtZymKkvY³am{Xw Xpdt¡­Xpw Xsâ A`n{]mbw tcJs¸Sp¯n clkyambn Xs¶ kp£nt¡­XpamWv.

7.     dnt¸mÀ«nwKv B^okÀ {]XnIqeambn tcJs¸Sp¯nbn«ps­¦n BbXn\p IqSpX {i² sNep¯n AXn³ta A¸o e`n¡pIbmsW¦n DNnXamb \S]SnIÄ ssIs¡mtff­XmWv. dnt¸mÀ«nwKv B^okÀ {]XnIqeambn FgpXnbn«nsænepw Iu­À ssk\nwKv DtZymKkvY³ {]XnIqem`n{]mbw tcJs¸Sp¯pIbmsW¦n  BbXp _Ôs¸« hyIvXnsb ImWn¨p km£ys¸Spt¯­Xpw AYhm A¸o e`n¨m AX\pkcn¨v ta \S]SnIÄ bpIvXamb hn[¯n ssIs¡mtff­XmWv. 

8.     clky ^bepIÄ Hmtcmcp¯cptSbpw {]tXyIw koÂUv Ihdn kq£nt¡­XmWv.

9.     AXmXp dnt¸mÀ«nwKv Hm^okÀamÀ BcpsSsbms¡bmWv clky ^bepIÄ FgpXn Iu­À ssk\nwKv Hm^okÀ¡v Ab¨n«pffsX¶v ImWn¡p¶ cPnkväÀ kq£nt¡­XmWv.

10.    ap³ D¯chpIÄ A\pkcn¨v AXmXp Iu­À ssk\nwKv DtZymKkvY³amÀ clky ^bepIfpsS ssIhi¡mc³ BbXp {]tXyIw kq£nt¡­Xpw Cu B^okn \n¶pw Bhiys¸Spt¼mÄ am{Xw Ab¨p Xtc­XpamWv.  F¶m Cu B^okn kq£nt¡­Xmb clky ^bepIÄ Cu B^oknte¡v ImemIme§fn Ab¨p Xtc­Xpw hnhcw _Ôs¸« cPnkvädn tcJs¸Sp¯pIbpw thWw.
11.     Hmtcm AÀ² hÀjw Ignªv ASp¯ amkw BZys¯ BgvN (Pqsse P\phcn amk¯n BZys¯ BgvN) X§fpsS Iogn {]hÀ¯n¡p¶ FÃm DtZymKkvY³amtcbpw kw_Ôn¨pff (clky ^bepIÄ  _m[Iambn«pff) clky ^bepIÄ FgpXnbn«ps­¶pff kÀ«n^n¡äv Iu­Àssk\nwKv Hm^okÀ¡pw c­mas¯ BgvNbn _Ôs¸« Iu­Àssk\nwKv DtZymKkvY³ Xsâ Iogn tPmen sN¿p¶Xpw clky ^bepIÄ GÀs¸Sp¯nbn«pffXpamb FÃm DtZymKkvY³amtcbpw kw_Ôn¨ dnt¸mÀ«v hm§n kq£n¨n«ps­¶p ImWn¡p¶ kÀ«n^n¡äv Cu B^oknte¡pw Ab¨p Xtc­XmWv.  {]kvXpX kÀ«n^n¡äv AXmXp DtZymKkvY³amÀ kvYew amdn t]mIpt¼mÄ NmÀPv dnt¸mÀ«nt\msSm¸hpw kaÀ¸n¨ncnt¡­XmIp¶p. 

12.    Cu kÀ¡pedn ]dªn«pff coXnbn FÃm DtZymKkvY³amcpw clky ^bepIÄ FgpXp¶Xn\pw, ssIImcyw sN¿p¶Xn\pw XnIª \njv¡ÀjX ]ment¡­XmsW¶v HmÀ½n¸n¡p¶p.  CXp ssI¸änb hnhcw Adnbnt¡­XmWv.
_m_p tP¡_v
klIcW kwLw cPnkv{SmÀ
No. G (3) 6200/77      
Office of the Registrar of Co-operative Societies
                                              Thiruvananthapuram, 23rd May 1978
CIRCULAR No. 17/78
Sub:      Co-operative Societies – Employees of Co-operative Societies-Securities to be furnished-Form and Standard prescribed-Clarification issued.
Ref: 1.  Registrar’s Proceedings No. G3-52106/73/D.Dis dated 15-1-1977.
        2.  Government letter No. 58200/C3/77/AD. Dated 20-1-1978.

In the proceedings cited above the form and standard of securities to be furnished by the Employees of Co-operative Societies have been prescribed.  A few Co-operative Institutions have requested the Registrar of Co-operative Societies to issue clarification on certain points. The matter has been examine in detail and the following clarifications are issued in consultation with Government.
1.       Security need generally be given only by those employees as are specified in the proceedings cited above.
2.       Cheques, demand draft, bills, promissory notes will also be treated as those requiring securities.
3.       Peons etc. engaged in clearing house operations will also have to furnish security.
4.       If the Board of Directors of any society is of the opinion that higher amounts are to be prescribed for any particular post the same can be prescribed with the prior sanction of the Registrar of Co-operative Societies.  Similarly if the rates of security prescribed in Registrar’s proceedings are higher than that of the rates of security prescribed by the Board of Directors of any society earlier than if the Board is of the view that the rates of security fixed by the Board is to be retained then the same can be permitted in exceptional cases with the prior sanction of the Registrar of Co-operative Societies.  In the case of Primary Co-operative Societies the Deputy Registrar (General) of the district concerned is competent to exercise the powers of the Registrar of Co-operative Societies in this regard.
5.       Security allowance which was being paid to the employees on the date of coming into force of the rules issued under rule 80 of the Kerala Co-operative Societies Act can be continued to be paid in lieu of interest on security deposit.
(Sd/-)
Registrar of Co-operative Societies

\¼À Pn.(3) 1482/78.                  
klIcWkwLw cPnkv{SmÀ B^ok,v
                                        Xncph\´]pcw, 1978 tabv 23

kÀ¡peÀ \¼À 19/78

hnjbw:  tIcfm Nn«n BIvSnse \n_Ô\IÄ ]men¡p¶Xp kw_Ôn¨v.
kqN\:   Kh¬saân \n¶papff 4þ1þ1978 se 546/kn 3/78/än.Un.\¼À Un.H.I¯v.

tIcfm Nn«n BIvSnse  hyhkvYIÄ klIcW kwL§Ä IrXyambn ]men¡m¯Xn\m kwL§fn³ta t{]mknIyqj³ tIkpIÄ hnhn[ tImSXnIfn \nehnepffXmbpw, {]kvXpX tIkpIÄ ]n³hen¡p¶Xn\p th­n klIcW kwL§Ä Kh¬saâns\ kao]n¡p¶Xmbpw cPnkv{SmcpsS {i²bnÂs¸«n«p­v.  C¯cw tIkpIÄ cmPnbm¡m\pff \S]Sn ssIs¡mffm³ _Ôs¸« kwL§tfmSv Nn«n cPnkv{SmÀ Bhiys¸«n«pw, kwL§Ä AXn\p k½Xn¡msX t{]mknIyqj³ \S]SnIÄ¡v hnt[bcmhpIbmWv sN¿p¶sX¶pw Adnbp¶p­v. tImSXnIfn kwL§fn³ta t{]mknIyqj³ tIkv ^b sN¿m\pff kmlNcyw krjvSn¡msX H¯pXoÀ¸n\pff kµÀ`§Ä D­mhpIbmsW¦nÂ, BbXnte¡v ASnb´nc \S]SnIÄ FSpt¡­Xpw tIcfm Nn«n BIvSnse \n_Ô\IÄ IÀi\ambpw ]ment¡­XmWv.
_m_p tP¡_v
klIcWkwLw cPnkv{SmÀ

CRP (5) 7538/78                    
Office of the Registrar of Co-operative Societies,
                                             Trivandrum 1st June 1978

CIRCULAR No. 22/78

Sub:      Teekoy Service Co-operative Bank Ltd. No. 3143 - Disqualification of Board of Directors Rule  44 of the Kerala Co-opertive Rules-Default by prized chittal or his surety applicability of Sub-Rule (1) (c) (i)
Ref: 1. Registrar’s Circular No.2/78 CRP (2) 56011/77 dated 10-1-1978 based on G.O.Rt.3358/77/AD dated 24-11-1977.
        2.       G.O.Rt. 3388/77/AD  dated 26-11-1977 (Budget on CRP (5) 56012/77 dated 31-1-1978.
        3.       Judgment in O.P.No.70/78 delivered by the honourable High Court  of Kerala on 24-2-1978.

The Circular No.2/78 dated 10-1-1978 is modified to the extent stated below based on the Judgment of the Honourable High Court on the O.P. cited.  “When the prized subscriber actually commits default in the matter of payment of instalments, as provided by the bond, the position of the defaulter is that of a debtor and the amount due is to the nature of a loan”.
K. Bhargavan Pillai
Joint Registrar, Co-operative Societies

No. CRP (4) 26158/77.          
Office of the Registrar of Co-operative Societies
                                                Thiruvananthapuram, 17th June 1978
CIRCULAR No. 23/78
Sub:   Guidelines to implement by all Primary Co-operative Bank (Coming under the B.R.Act 1949) seeking permission to open new places of business.
Consequent on the discussion the Joint Registrar of Co-operative Societies (Credit) had with the officials of the Agricultural Credit Department of the Reserve Bank of India for giving permission to open new branches of business by the Primary Co-operative Banks, the following guidelines are issued to all Primary Co-operative Banks coming under Banking Regulation Act.
(i)      No branch advisory committee can be constituted for effectively achieving the objectives as envisaged in the letter No. A.CD (T) 4516/ X (b) 76/7 dated 27-5-1977 sent by Reserve Bank of India as the Committee will have no legal validity to take decision.  For this purpose a sub-committee/Committees will be constituted by the Primary Urban Co-operative Bank with a member of the Board elected from the area where the branch/branches are situated.
(ii)     Representative General Body will be constituted by every primary Co-operative Bank.  The area will be divided into definite ward constituencies in such a way that a branch or in case the Bank has more branches  a group or near by branches are situated in such wards or constituencies representation will be given in the board for persons from the ward.
(iii)    Loan Sub-Committee/Committees will be constituted in such a way that one representative from the branch or branches will be represented in the Sub-Committee so constituted.
          The Sub-Committees will be given/delegated with necessary powers to sanction loans, admit members etc.
(iv).  The bye-laws of the Primary/Urban Co-operative Bank will be amended incorporating the above provisions.
(v).  All Primary (Urban) banks are directed to adopt the above amendment within a period of six months or before the conduct of the next elections to the Board of Directors.
(Sd/-)
For Registrar of Co-operative Societies

No.ADL (2) 57239/76/R.Dis.
Office of the Registrar of Co-operative Societies,
                                                 Thiruvananthapuram, 11th August 1978
CIRCULAR No. 31/78
Sub:   Co-operative Department-Audit-Estimation of bad and doubtful debts and other assets of Primary Societies and Central Banks-Break-up value of shares-Regarding.
Ref:  1. This office letter No. ADL(2) 26588/76 dated 16-6-1976.
         2. This office letter No. ADL (2) 34118/77 dated 19-8-1977.
In the references cited, the guidelines of Reserve Bank of India for the estimation of bad and doubtful debts and other assets at the level of Primary Credit Societies, Primary Non-Credit Societies and Central Banks were communicated for adoption.  In the guidelines, Reserve Bank of India has requested to estimate the bad and doubtful assets of the societies, like Marketing/Processing Societies, Co-operative Sugar  Factories, Co-operative Spinning Mills, Co-operative Printing Presses etc., etc. in which the Central Banks and other primary societies are investing their funds in shares and indicate clearly the estimate in the Audit Report as also the break-up value of the shares as at the end of the year under audit on the basis of assessment of bad and doubtful assets made by the Auditor.  In this connection the norms fixed by the Reserve Bank of India for working out the break-up value of shares is detailed below:
“To determine the break-up value of shares, the real and exchangeable value of the paid up capital of the society may have to be worked out.  It is ordinarily taken as equal to the realizable value of its assets minus outside liabilities.  The real and exchangeable value of shares may be apportioned to arrive at the intrinsic worth of each share which would be its break-up value.  If the book value is more than the break-up value of the shares, the difference will represent the depreciation in their value.  However, the, short fall in the break-up value of shares in relation to the paid-up value may be ignored during the first three years following commencement of business or production of a new Co-operative venture and that the shares of such institutions may be taken as good for the paid up value.  But after the expiry of the first three years, the short fall should be treated as a bad one and the break-up value fixed accordingly.  In case, it is not possible to work-out the break-up value of investment, the entire amount invested in such shares may be considered as bad particularly if the institutions have been put under liquidation or have stopped functioning or have continuously incurred heavy losses over a number of years and no steps taken to revive them.
In spite of issue of necessary instructions in this regard  in the reference cited; it is noted that the Auditors are not making attempts to find out and indicate the break-up value of shares in their Audit Reports. Hence the following instructions are issued for strict compliance.
1.       While finalising the audit of accounts of the society the Auditor should work out the break-up value of the shares of the society as per the norms prescribed by the Reserve Bank of India and indicate the same in the Audit Reports.
2.       The Auditors will intimate the break-up value of the shares of the society so fixed to the Deputy Registrar (Audit) through the Assistant Registrar (Audit) concerned along with the calculations sheets arriving the break-up value and the list of societies/banks which have invested their funds in the shares of the society.
3.       The Deputy Registrar (Audit) in turn after verification will communicate the break-up value of shares to all the Assistant Registrars (Audit) of the District Assistant Registrar/Concurrent Auditors in the District and to other Deputy Registrar (Audit) concerned if the member societies/banks are situated in other Districts, with directions to circulate the details among the Auditors under their control.
4.       The Auditors will create investment depreciation reserve based on the latest available break-up value of shares of societies in which the funds of the society, being audited by them, is invested.
5.       While checking/approving the Audit Reports, the Deputy Registrars (Audit)/Assistant Registrars (Audit) will ensure that the above instructions are adhered to, scrupulously.
6.       The Deputy Registrars (Audit) and Assistant Registrars (Audit) are requested to bring the above instructions to the notice of all Auditors under their control.
A. R. Venkiteswaran
Joint Registrar of Co-operative Societies (Audit)

\¼À F.Un.F (2) 3271/78.
klIcWkwLw cPnkv{SmÀ B^okv,
                                        Xncph\´]pcw, 1978 BKkväv 22

kÀ¡peÀ \¼À 33/78

hnjbw:  amÀ¡änwKv klIcW kwL§fpsS em`hn`P\¯n ss{]kv ^vfIvt¨zj³ ^­vþ krjvSn¡p¶Xv kw_Ôn¨v.

kÀ¡mcn \n¶pw kvs]j ss{]kv ^vfIvt¨zj³ ^­v hnlnXw e`n¡p¶Xn\v AÀlXbpff amÀ¡änwKv klIcW kwL§fpw kwkv¡cW klIcW kwL§fpw AhbpsS BUnäv dnt¸mÀ«v e`n¨p, em`hn`P\w \S¯p¶ Ahkc¯n ss{]kv ^vfIvt¨zj³ ^­nte¡v hnlnXw tNÀ¯Xmbn ImWp¶nÃ.  IqSmsX Hmtcm hÀj¯nsâ Bcw`¯nepff hnlnXhpw X³sImÃw Iq«nt¨À¯Xpw hÀjmhkm\apff hnlnX¯ntâbpw IW¡pIÄ icnbmb coXnbn FgpXn kq£n¡p¶nÃ.

AXn\m amÀ¡änwKv klIcW kwL§fpsS BUnäv \S¯p¶ Ahkc¯n Sn kwL§Ä ap³sImçfnse em`hn`P\¯n ss{]kv ^vfIvt¨zj³ ^­v krjvSn¨n«pt­m F¶v ]cntim[nt¡­Xpw AÃm¯ ]£w B hnhcw BUnäv dnt¸mÀ«nt\msSm¸w Dff \yq\Xm kw{Kl¯n kqNn¸nt¡­XpamWv.  XpSÀ¶pff hÀj§fnse em`hn`P\¯n kwL§fnse D]\n_Ô\Ifn DÄs¡mffn¨n«nsæn t]mepw ss{]kv ^vfIvt¨zj³ ^­v Aäem`¯nsâ 10 iXam\w \nÀ_Ôambpw krjvSnt¡­XmWv.

FÃm PnÃm sU]yq«n cPnkv{SmÀamcpw Aknkväâv cPnkv{SmÀamcpw Cu hnhcw _Ôs¸« kwL§fpsSbpw DtZymKkvY³amcpsSbpw {i²bn sIm­phtc­Xpw Sn kwL§fn ss{]kv ^vfIvt¨zj³ ^­nsâ IW¡v {]tXyIw cPnkvädn FgpXn kq£n¡phm³ \nÀt±iw \ÂtI­XpamWv.

Cu kÀ¡peÀ e`n¨ hnhcw tcJmapew Adnbnt¡­XmWv.
_m_p tP¡_v
klIcW kwLw cPnkv{SmÀ



No.G3-44250/78                    
Office of the Registrar of Co-operative Societies,
                                             Trivandrum, 3rd October 1978

CIRCULAR No. 45/78

Sub:   Kerala Co-opertive Societies Rules-Disqualification under Rule 44 (1) (f) Clarification issued.
The disqualification under Rule 44 (1) (f) of the Kerala Co-operative Societies Rules is not attached in the case of Employees Co-operative Society by virtue of the second proviso to the said rule.  So a member of the Employees Co-operative Society is eligible to be elected to the Committee of that society whether he is an employee of that society or any other society.
(Sd/-)
For Registrar of Co-operative Societies
\¼À Pn.(3) 24291/76          
klIcWkwLw cPnkv{Smdm^okv,
                                           Xncph\´]pcw, 15þ7þ76
kÀ¡peÀ \¼À 49/78
hnjbw: klIcW kvYm]\§Ä AhbpsS C³jzd³kv Bhiy§Ä \nÀhln¡p¶Xv kw_Ôn¨v \nÀt±i§Ä \ÂIp¶Xv.
kqN\:   Cu B^oknse 28þ11þ1973 se 40/73 mw \¼À kÀ¡pedpw 3þ1þ1975 se 2/75 mw \¼À kÀ¡pedpw.
kwkvYm\s¯ an¡hmdpw FÃm klIcW kvYm]\§fpw AwK§fnÂ\n¶pw s]mXpP\§fn \n¶pw \nt£]§fpw aäpw kzoIcn¡p¶p­v.  {]tXyIn¨v Cu ASp¯ Ime¯v \nt£] kamlcW ]²Xn {]Imcw IqSpX XpIIÄ Hmtcm klIcW kwL¯nepw \nt£]ambn e`n¨n«p­v.  ]e \nivNnX Bhiy§Ä¡mbn Cu XpIIÄ hn\ntbmKn¡p¶Xn\p th­n \sÃmcp -`mKw XpI kwL¯n \o¡nbncn¸mbn ht¶¡mw.  AwK§fn \n¶pw s]mXp P\§fn \n¶pw kamlcn¡p¶ XpIIÄ A]lcWw, IhÀ¨ apXembhbn \n¶pw C³jzd³kv ]²Xn aptJ\ Im¯p kq£nt¡­Xv A\nhmcyhpw Hmtcm kwL¯nsâ ISabpamWv.  BbXn\m FÃm klIcW kwL§fpw AhbpsS apX IqSpX ASnb´ncambpw C³jzÀ sNbvXncnt¡­XmWv.
FÃm klIcW kvYm]\§fpw AhbpsS C³jzd³kv Bhiy§Ä \nÀhlnt¡­Xv kwkvYm\ C³jzd³kv hIp¸v aptJ\bmbncn¡sa¶v apIfn ]dªncn¡p¶ kÀ¡pedpIÄ apJm´ncw \nÀt±i§Ä \ÂInbncn¡p¶p.  F¶m kwkvYm\ C³jzd³kv  hIp¸n\v PnÃm Xe¯n Hm^okpIÄ CÃm¯Xn\m {]kvXpX hIp¸n- C³jzd³kv CS]mSpIÄ \S¯p¶Xn\v hscb[nIw _p²nap«pIÄ A\p`hs¸Sp¶Xmbn ]cmXnIÄ e`n¡p¶p­v.

PnÃm Xe¯n B^okpIÄ XpS§p¶Xn\pff \S]SnIÄ FSp¯p hcp¶Xmbn C³jzd³kv B^okÀ Adnbn¨n«ps­¦nepw AXn\p­mImhp¶ Imehnfw_w klIcW kvYm]\§Ä¡v C³jzd³kv CS]mSpIÄ \S¯p¶Xn\v IqSpX _p²nap«p­m¡psa¶pffXpsIm­v AsXmgnhm¡p¶Xn\pw kzImcy C³jzd³kv I¼\nIÄ tZih¡cn¡s¸«n«pffXn\mepw NphsS ]dbp¶ coXnbn C³jzd³kv Bhiy§Ä \nÀhlnt¡­XmWv.

FÃm {]mYanI klIcW kwL§fpw AhbpsS C³jzd³kv Bhiy§Ä tZihÂIrX C³jzd³kv I¼\nIÄ apJm´ncw \nÀhln¡mhp¶XmWv.  F¶m km[yamIp¶nSt¯mfw kwkvYm\ C³jzd³kv hIp¸v aptJ\ CXp \nÀhln¡p¶Xv DNnXambncn¡pw. 

FÃm A¸Ivkv klIcW kvYm]\§fpw PnÃm klIcW kvYm]\§fpw kwkvYm\ C³jzd³kv hIp¸v aptJ\ C³jzd³kv CS]mSpIÄ XpSÀ¶p \St¯­XmWv.
klIcW kwLw cPnkv{SmÀ

\¼À.F.Un.FÂ.1/39961/78.             
klIcWkwLw cPnkv{Smdm^okv,
                                           Xncph\´]pcw, 1978 \h¼À 8

kÀ¡peÀ \¼À 51/78

hnjbw:  BUnävþ I¬Idâv BUnäÀamÀ kwL¯n tPmen¡v lmPcmIp¶Xv kw_Ôn¨v.
kqN\:   cPnkv{SmcpsS 15þ9þ1970þse F.Un.FÂ.1/31746/78þmw  \¼À kÀ¡peÀ  sat½mdm­w.

kqN\bn ImWn¨n«pff kÀ¡peÀ sat½mdm­¯nÂ,  I¬Idâv BUnädmbn tPmen t\m¡p¶ BUnäÀamÀ Hm^okv kab§fn kwL¯n D­mbncn¡p¶ Imcy¯n IqSpX \njv¡Àj ]ment¡­XmsW¶v \nÀt±in¨n«p­mbncp¶p.  F¶m Nne I¬Idâv BUnäÀamÀ ta kqNn¸n¨ \nÀt±i§Ä ]men¡p¶Xn hogvN hcp¯nbn«pff hnhcw cPnkv{SmÀ¡v t_m²ys¸«ncn¡p¶p.  Cu ]cnXkvYnXnbn I¬Idâv BUnäÀamÀ kwL§fn  IrXyambn tPmen¡v lmPcmbn«pt­m F¶pff hnhcw tcJs¸Sp¯p¶ Hcp coXn Bhnjv¡cn¡p¶Xv IqSpX DNnXambncn¡psa¶Xn\mÂ, Xmsg ]dbp¶ \nÀt±i§Ä ]pds¸Sphn¡p¶p.
1.     FÃm I¬Idâv BUnäÀamcpw hogvN hcp¯msX B^okv kab§fn _Ôs¸« (10 aWn apX 5 aWn hsc) kwL¯n lmPcmbncnt¡­XmWv.
2.     Hmtcmcp¯cpw lmPÀ ]pkvXIw kwL¯n kq£nt¡­Xpw Axn X§fpsS lmPÀ tcJs¸Spt¯­XpamWv.
3.     {Kq¸v I¬Idâv BUnäÀamÀ, {Kq¸nÂs¸« Hmtcm kwL¯nepw {]tXyIa {]tXyIw lmPÀ ]pkvXIw  kq£nt¡­XmWv.  Sn lmPÀ ]pkvXI¯n Hmtcm kwL¯nepapff BUnäv t{]m{Kmw FgpXn kq£ntí­XpamWv.
4.     lmPÀ ]pkvXIw, BUnäÀ kwL¯n lmPcnÃm¯ Znhk§fnÂ/kab§fn BUnädpsS tai¸pd¯v kq£nt¡­XmWv.
5.     C³kvs]IvSÀ XkvXnIbnepff I¬Idâv BUnäÀamsc kw_Ôn¨nSt¯mfw _-Ôs¸« BUnäv Aknkväâv cPnkv{SmÀamcpw Aknkväâv cPnkv{SmÀ XkvXnIbnepff BUnäÀamsc kw_Ôn¨nSt¯mfw _-Ôs¸« BUnäv sU]yq«n cPnkv{SmÀamcpw sU]yq«n cPnkv{SmÀ XkvXnIbnepff BUnäÀamsc kw_Ôn¨nSt¯mfw BUnäv tPmbnâv cPnkv{Smcpw IqsS IqsS kwL§Ä kµÀin¨v BUnäÀamcpsS lmPÀ t_m²ys¸Spt¯­XmWv.
6.     lmPÀ tcJs¸Sp¯p¶Xn\pff ^mdw BUnäv sU]yq«n cPnkv{SmÀamÀ BUnäÀamÀ¡p \ÂtI­XmWv.
7.     Cu kÀ¡pednse DffS¡w _Ôs¸« I¬Idâv BUnäÀamsc Adnbnt¡­XmWv.
8.     Cu kÀ¡peÀ \nÀt±i§Ä 15þ11þ1978 apX \S¸n hcp¯p¶XmWv.

Cu kÀ¡peÀ ssI¸änb hnhcw tcJmaqew Cu B^okns\ Adnbnt¡­XmWv.
_m_p tP¡_v
klIcWkwLw cPnkv{SmÀ
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