Saturday, 4 February, 2012




No.CB(2) 63350/91   
Office of the Registrar of Co-operative Societies,
                                             Thiruvananthapuram, 7-1-93


Sub:   Daily Deposit schemes in Co-operatives-profitability of such schemes-continuance-instructions issued-

The Co-operative Credit Institutions in the State are not permitted to operate the Daily Deposit Scheme subject to the prior approval of the Department implementing such scheme.  Though the daily deposit schemes in Co-operatives would help to develop thrift and savings habit among the common man, it should be operated without causing recurring losses to the institutions.  Daily Deposit schemes can not be continued with continuous loss and the risk of absorbing the Deposit Collectors/Agents in the regular service of the bank in future and allowing them all the benefits of the regular employees of the Banks.  Co-operative Credit institutions which are running daily deposit schemes are therefore instructed to review the profitability of otherwise of the schemes run by them, and to take immediate steps to stop the same if is found that the schemes can not be run profitably.  It is also instructed that it should be ensured that before commencing any daily deposit scheme,  prior sanction is obtained from the Joint Registrar of Co-operative Societies/Assistant Registrar of Co-operative Societies, as the case may be.  The Joint Registrar/Assistant Registrar shall issue such sanction only for a specified period, only after duly satisfying the profitability of the schemes.  Further extension need be sanctioned only after reviewing the position of the scheme and after satisfying the continued profitability of the same for a further specified period.  The above instructions shall be strictly adhered to by all the Co-operatives and the authorities of the Department sanctioning the schemes.
V. S. Senthil
Registrar of Co-operative Societies

Office of the Registrar of Co-operative societies,
            Thiruvananthapuram, 16-1-1993


Sub:     Co-operative Department-Issuance of Identity Cards to the members of Co-operative Societies-Further Instructions-regarding.
Ref: 1. G.O.(MS) 60/92/Co-op.dated 14-7-92.
        2. G.O.(MS) 72/92/Co-op.dated 28-8-92.
        3. This office Circular No.35/92.
        4. This office Circular No.46/92


As per G.O. first cited, the Kerala Co-operative Societies Rules, has been amended by inserting new rule 16A, 16B, 16 (C) and 16 (D), insisting identity cards for every member of the Co-operative society and detailed instructions have already been issued by this office regarding the actions to be taken for the issue of identity cards.
It has however come to notice that in some instances the photographs in the identity cards issued, are removed by some undesirable elements and some other photo graphs of some other persons who are not the members of the society are affixed in the place may be with the intention of impersonation at the time of voting. This office has viewed such instances seriously.  Therefore in order to check such unlawful practices and to ensure that only the members in whose favour the identity cards are issued exercise the vote.  All Returning Officers appointed to conduct elections to the Managing Committee of the societies, are instructed that in case of any doubt or whenever any dispute arises regarding the identity of the voter, they should satisfy the identity of the voter and the genuineness of the identity card, after verifying the Register of identity cards maintained by the society, before issuing ballot paper.

The Joint Registrars will suitably instruct all the Returning Officers, to adhere to these instructions and to ensure that the Societies are keeping the register of identity cards up dated.
V. S. Senthil
Registrar of Co-operative Societies

\¼À Pn. 55495/92
klIcWkwLw cPnkv{Smdm^okv,
                                          Xncph\´]pcw, 9þ2þ93

kÀ¡peÀ \¼À 3/93

hnjbw:  klIcWhIp¸v  {]mYanI klIcW kwL§Ä sXcsªSp¸p kw_Ôn¨ sNehpIÄ A\nb{´nXamb sNehpIÄ \nÀt±i§Ä ]pds¸Sphn¡p¶Xp kw_Ôn¨v.
kqN\:   Cu B^oknse 7/92 \¼À kÀ¡peÀ

kwkvYm\¯nse klIcW kwL§fnse sXcsªSp¸nt\mS\p_Ôn¨v  sNehpIÄ {IamXoXambn IqSm³ ]mSnà F¶pw A{]Imcapff  sNehpIÄ \nb{´nt¡­XmsW¶pw kqN\ {]Imcw hyIvXamb \nÀt±i§Ä \ÂInbncp¶p.  F¶m Sn \nÀt±i§Ä IÀi\ambn ]men¡s¸Sp¶nsöpw, Nne kwL§fpsS sXcsªSp¸p sNehpIÄ¡v bmsXmcp \oXoIcWhpanÃm¯ hn[w hfsc IqSpXemsW¶pw Btcm]n¨psIm­pff ]cmXnIÄ e`n¨ncn¡p¶p.

klIcW kwL§fnse sXcsªSp¸p kw_Ôn¨v bmsXmcp \oXoIcWhpanÃmsX hÀ²n¨ sNehpIÄ sN¿p¶Xmbn {i²bnÂs¸«m D¯chmZs¸«hÀs¡Xnsc IÀi\ \S]SnIÄ ssIs¡mffp¶XmsW¶v ho­pw HmÀ½s¸Sp¯p¶p.  C¡mcyw _Ôs¸« tPmbnâv cPnkv{SmÀ/Aknkväâv cPnkv{SmÀamÀ {i²nt¡­Xpw, AhchcpsS \nb{´W¯nepff DtZymKkvY³amcpw, kwL§fpw kqN\ \nÀt±i§Ä IÀi\ambn ]men¡p¶ps­¶p Dd¸p hcp¯p¶tXmsSm¸w CXp kw_Ôn¨v GsX¦nepw {Iat¡SpIÀ {i²bnÂs¸«mÂ, Cu Hm^oknsâ {i²bn DS³ sIm­phsc­XmsW¶pw \nÀt±in¡p¶p.
hn. Fkv. sk´nÂ
klIcWkwLw cPnkv{SmÀ

No.CB (2) 514/91      
Office of the Registrar of Co-operative Societies
                                              Thiruvananthapuram, 15-2-1993
Sub:   Interests rates on Deposits of employees of Primary Co-operative Societies-allowing additional discretionary interest-instructions issued.
The Reserve Bank of India has allowed discretionary power to the State Co-operative Bank, The District Co-operative Banks and Primary Co-operative (Urban) Banks to allow additional interest at the rate of one percent on the deposits of their employees.  Some of the Primary Co-operative Societies also requested that similar procedure be followed in respect of the deposits of their employees.
The matter was examined in all aspects.  The matter was also discussed in the meeting of the presidents and Chief Executives of the Kerala State Co-operative Bank and the District Co-operative Banks held on 21-11-1992.  The consensus of opinion was to allow additional one present interest by the Primary Co-op: Societies on the deposits of their employees also.  It was also suggested that the societies may take such a decision at their own discretion, taking into account the viability of the society and the deposit structure.  In the above circumstances the Primary Co-operative Societies are permitted to allow additional interest not exceeding one percent on the deposits of their employees, at their own discretion, if the bylaws of the societies so permit, taking into account their viability and structure of deposits.
S. Senthil
Registrar of Co-operative Societies

No.Fin.(2) 36124/92  
Office of the Registrar of Co-operative Societies,
                                             Trivandrum, 18-2-1993


Sub:   Payment of Travelling Allowances to the part time Administrators of Co-op: Societies-Instructions issued-

T.A. and D.A. of the Department Officers who are appointed as Part time Administrators of Co-operative societies for journey made by them in connection with the affairs of the society, will be met by the societies concerned.  Part time Administrators will claim their T.A.subject to the following conditions:-
(a)     Monthly claims of T.A. for journeys under taken exclusively for the affairs relating to the society may be prepared separately and claimed after getting counter signature of the concerned controlling officers (This is to avoid clubbing the claim of other journeys performed for Government purpose with those of societies).
(b)     The controlling Officers who countersign the bills should ensure that total of the claims from society and Government do not exceed the monthly/quarterly ceiling fixed by Government as per G.O.(P) 448/92/Fin. Dated 7-7-1992 and also subject to the rules and conditions laid down in Part II, Travelling Allowances of Kerala Service Rules.
V. S. Senthil
Registrar of Co-operative societies

Office of the Registrar of Co-operative Societies,
                                             Thiruvananthapuram, 5-3-1993


Sub:           Co-operative Department-Issuance of identity cards to the delegates of affiliated societies to central/Apex Societies/Banks-Instructions issued.
Ref: 1. G.O. (MS) No.60/92 dated 14-7-1992.
       2. G.O.(MS) No.72/92/Co-op: dated 28-8-92.

With the view to prevent impersonation and bogus voting at the time of polling in elections to the Co-operative Societies and to ensure free and fair elections amendments were made by the Government to rule 16 by inserting Rule 16A, 16B, 16C and 16D by making it mandatory to issue identity card to members which shall be conclusive evidence to prove his membership in society and to Rule 35 (3) (m) and Rule 35 (3) (o)  wherein ballot paper shall be given to a member only when he produces his identity card issued under KCS Rules.

Doubts and questions has been raised by district officers of the department, functional Registrars and co-operators about the procedure to be followed in the case of Central/Apex Societies where the members are affiliated societies and the voters are the delegates from the member societies.

Since amendments to Rules referred in Para I makes it explicitly clear about procedures for the primary societies, it is possible that doubt may arise regarding identity cards in the elections in Apex/Central Societies.

However keeping in mind the spirit of the amendments to rule 16 and Rule 35 (3) (m) and Rule 35 (3) (o) and for exercising free and fair elections, it is desirable that delegates who are voters in Apex/Central Society are given authorisation letters with their photo affixed by the member society.

The Returning Officers are therefore instructed that while issuing the election notifications, they shall direct the member societies to issue authorisation letters in duplicate with duly attested photographs of the delegates affixed, with instructions to send one copy  of the authorisation along with the necessary resolution directly to the Chief Executive of the Apex/Central society for registration of the delegate in time and the duplicate copy to be given to the delegate for production at the time of polling.  They may also ensure that in the notice of the General body meeting for election issued by the Apex/Central Society direction is given to the member societies to issue authorisation letters in duplicate with duly attested photographs of the delegates fixed with instructions to send one copy of the authorisation along with the necessary resolution directly to the Chief Executive of the Apex/Central Society for registration of the delegate in time and the duplicate copy to be given to the delegate for production at the time of polling.

The delegate should also bring with him the identity card issued to him in Form 6 (a) under Rule 16A by the society of which he is a member.

This will help to avoid dispute relating to identity of the delegate at the time of polling.
V. S. Senthil
Registrar of Co-operative Societies

\¼À Pn. 13724/93                   
klIcWkwLw  cPnkv{SmÀ B^okv,
                                       Xncph\´]pcw, 1993 amÀ¨v 26

kÀ¡peÀ \¼À 18/93.

hnjbw: klIcWhIp¸v ss_em t`ZKXn kw_Ôn¨ \nÀt±i§Ä.
kqN\:  cPnkv{SmdpsS 37/87þmw \¼À kÀ¡peÀ.

klIcWkwL§fpsS ss_em t`ZKXn At]£bn³taÂ, ASnb´nc \S]SnIÄ, kab_ÔnXmSnkvYm\¯n ssIs¡m­v, t`ZKXnIÄ cPnkväÀ sN¿Wsa¶v kqN\ kÀ¡peÀ {]Imcw hyIvvXamb \nÀt±i§Ä \ÂInbncp¶p.  F¶m ]e tPmbnâv cPnk{SmÀamcpw Sn \nÀt±iw bYmhn[n ]men¡p¶Xn A\mkvY ImWn¡p¶Xmbn {i²bnÂs¸«ncn¡p¶p.  am{Xaà cPnkv{SmÀ cPnkväÀ sNt¿­ t`ZKXn \nÀt±i§Ä t]mepw tPmbnâv cPnkv{SmÀ B^oknÂ\n¶v, ip]mÀi sNbvXv Cu B^oknte¡v kaÀ¸n¡mXncn¡pI hgn, bYmkabw t`ZKXn sN¿phm³ Ignbm¯ AhkvY D­mhpIbpw, A\mhiyamb hyhlmc§Ä¡v CSbmhpIbpw sNbvXn«p­v. 

 kqN\ kÀ¡pednsâ kab]cn[n IÀi\ambn ]men¡p¶ps­¶v FÃm tPmbnâv cPnkv{SmÀamcpw Aknkväâv cPnkv{SmÀamcpw \nÀ_Ôambpw Dd¸phcpt¯­XmsW¶v Hcn¡Â IqSn HmÀ½n¸n¡p¶p. AtXmsSm¸w kÀ¡nÄ klIcW bqWnbtâbpw [\Imcy_m¦ntâbpw A`n{]mb¯n\mbn t`ZKXn cPnkväÀ sN¿mXncn¡pIbpw sN¿p¶ {]hWX Ahkm\n¸nt¡­XmWv. kÀ¡nÄ klIcW bqWnbtâbpw [\Imcy_m¦ntâbpw A`n{]mb¯n\mbn Ab¨p sImSp¡p¶ \nÀt±i¯n³taÂ, A`n{]mbw Hcp \nivNnX kab]cn[n¡Iw \ÂIWsa¶v \nÀt±in¡pIbpw, Sn ]cn[n¡Iw A`n{]mbw e`n¡mªmÂ, t`ZKXn cPnkväÀ sN¿p¶Xn\v FXnc`n{]mbw Cà F¶ \nKa\¯n cPnkväÀ sN¿p¶XmsW¶pw Adnbnt¡­XmWv.  Sn \nivNnX ]cn[n bmsXmcp ImcWhimepw, 2 amk¯n A[nIcn¡m³ ]mSpffXà Sn c­pamk¯n\Iw kÀ¡nÄ klIcW bqWnbtâbpw [\Imcy _m¦ntâbpw A`n{]mbw e`n¡p¶nsæn C¡mcy¯n  ta kvYm]\§Ä¡v FXnc`n{]mbw Cà F¶ \nKa\¯n t`ZKXn \nbam\pkrXamsW¦n cPnkväÀ sN¿mhp¶XmWv. klIcW kwL§fpsS ss_emIÄ   t`ZKXn sN¿p¶Xn\pff At]£IÄ Ah ssI¸änb XobXn apX ]camh[n aq¶pamk¯n\Iw XoÀ¸mt¡­XmsW¶ kqN\bnse \nÀt±iw IÀi\ambn ]ment¡­XmWv.

klIcWkwLw  cPnkv{SmÀ cPnkväÀ sNt¿­ ss_em t`ZKXn At]£IÄ tPmbnâv cPnkv{SmÀ B^okn \ÂInbm ]camh[n Hcp amk¯n\Iw Bhiyamb ip]mÀi klnXw cPnkv{SmÀ¡p kaÀ¸nt¡­XmWv. 

kwLw kaÀ¸n¨ At]£Ifn³ta Fs´¦nepw \yq\XIfpff ]£w, \nivNnX kab]cn[n¡Iw Bbh ]cnlcn¡p¶Xn\v _Ôs¸« kwL¯n\v \nÀt±iw \ÂIp¶Xn\pw, Bbh bYmkabw kwLw kaÀ¸n¡p¶ps­¶pw Dd¸phcpt¯­XpamWv.

FÃm tPmbnâv cPnkv{SmÀamcpw C¡mcyw IÀi\ambn ]men¡p¶Xn\v \S]SnIÄ kzoIcn¡p¶tXmsSm¸w C¡mcy¯n _Ôs¸« Aknkväâv cPnkv{SmÀamcpw aäp hIp¸ptZymKkvY³amcpw Aew`mhw ]peÀ¯p¶nà F¶p Dd¸phcpt¯­XmWv. C¡mcy¯n hogvN hcp¯p¶ DtZymKkvY³amÀs¡Xnsc IÀi\amb in£m \S]SnIÄ ssIs¡mffp¶XmsW¶pw HmÀ½s¸Sp¯p¶p.

hn. Fkv. sk´n                                                 
klIcWkwLw  cPnkv{SmÀ

Office of the Registrar of Co-operative Societies,
                                             Thiruvananthapuram, 26-3-93

CIRCULAR No. 19/93

Sub:   Co-operative Department-Administrators appointed under section 33 of the Kerala Co-operative Societies Act-Instructions-Regarding.

Consequent to the amendment to Section 33 of the K.C.S. Act. 1969, the administrators appointed under the above section can continue in office only for a maximum period of 1 year.  The intention of the legislative by amending this section is to ensure that the management of the societies, where administrators are appointed under section 33 in order to avoid administrative vacancies, is handed over to the elected board at the earliest.  But some cases were brought to the notice of the undersigned where the elections are not conducted to the committees of such societies, within the maximum time limit of one year, and as a result the terms of administrators had to be extended for a further period of six months, by the Government.

In the circumstances the Joint Registrars are requested to ensure that the administrator/administrators appointed under section 33 of the KCS Act, take steps to conduct election and to hand over charge to the elected committees within the time prescribed by the statute.  Further Government can not be moved to exempt such societies from the provisions of section 33 in order to extend the term of the administrators beyond the maximum term of 1 year without unavoidable reasons.

In the cases of Societies wherein administrators are continuing and if the working of any of such societies are dormant/defunct the Joint Registrars shall take immediate steps to revive the working of such societies, if revival is possible, or else to wind up the affairs of the societies within the time limit.

The Assistant Registrars of the Taluks and the Joint Registrars of the District should ensure that the above directions are scrupulously complied with, and any lapse in complying the statutory provisions and the directions will be viewed seriously, and concerned departmental officers will personally be responsible for their lapses in complying the statutory directions.

All the Joint Registrars should acknowledge the receipt of the circular.
V. S. Senthil
Registrar of Co-operative Societies

Office of the Registrar of Co-operative Societies,
                                             Thiruvananthapuram, 1-4-1993


Sub: Co-operative department- paid up share capital surpassing the Authorised Share Capital- Timely amendment of  bye-law instructions-regarding.

The Authorised Share Capital of a Co-operative society as provided in its bye-law  is the maximum amount up to which it can mobilize the Share Capital and therefore its paid up Share Capital shall not exceed the Authorised Share Capital.  However, it has come to notice that in the case of certain Co-operative institutions the paid up Share Capital has already been exceeded their authorised Share Capital being members admitted and shares have been allotted to them, even though the society has no further shares to allot to its members.  This has caused problems making the members so admitted ineligible to the rights of a member and lead to unnecessary litigation. 

The bye-laws of a co-operative society/Bank constitute a contract between the society and its members in respect of their rights and liabilities.  And accordingly apart from the other matters specified in the bye-laws the Board of Directors have no right to allot new shares and admit new members, exceeding the limit presented in the bye-laws without amending the bye-laws for increasing the Authorised Share Capital.

Every co-operative societies in the state are therefore instructed that they shall ensure that their paid up Share Capital does not exceed the Authorised Share Capital.  In case if the paid up Share Capital of a society is nearing the Authorised Capital, the Board of Directors should take early steps to get the bye-laws suitably amended increasing the Authorised Share Capital.  The Chief Executives/Secretaries of the Societies/Banks/all societies shall immediately verify the paid up capital collected so far and ensure that the amount will not exceed the Authorised Share Capital prescribed in the bye-laws.

The inspecting officers of the Department and financing institutions as well as the Auditors should verify the fact, when they visit the societies, as to whether the paid up Share Capital crossed the Authorised Share Capital, and if such irregularities are noticed, the fact should urgently be brought to the notice of the Board of Directors/Chief Executives of the institutions concerned under intimation to the Controlling Officers.  The Controlling Officers should ensure that the office bearers of the societies are taking steps to amend the bye-laws urgently. 

It is further informed that if the Committee or the Chief Executive of a society fail to convene the general body meeting to consider the bye-law amendments to increase the Authorised Share Capital in time, they will be held responsible and suitable actions will be initiated.

The receipt of the circular should be acknowledged. 
V. S. Senthil
Registrar of Co-operative Societies

No.C B (2) 8386/92
Office of the Registrar of Co-operative Societies
                                              Trivandrum, 5-4-1993


Sub:   Investment of surplus liquid assets by District Co-operative Banks in Call/Short term Deposits of Commercial Banks-Further instructions issued.
Ref:   This office Letter No. CB (1) 25592/92 dt.10-12-92.

In the letter cited it has been informed that the Kerala State Co-operative Bank had made arrangements with the District Headquarters branch of State Bank of India and State Bank of Travancore for acceptance of the surplus funds by District Co-operative Banks towards the credit of Kerala State Co-operative Bank for immediate transfer and requested the District Co-operate Banks to inform the Kerala State Co-op: Bank the difficulties, if any, in remitting their surplus cash to the State Bank of India/State Bank of Travancore in order to sort out the difficulties with Regional Office/Zonal Office of State Bank of India/State Bank of Travancore.

Considering the cost of raising deposits and the fact that the avenues for productive deployment of resources are getting limited, maintaining of surplus liquid assets in the form of idle cash will lead to heavy loss to the District Co-op: Banks.

In the above circumstances, all the District Co-op: Banks are instructed to ensure that they do not carry excess liquid cash in hand on any day.  The General Manager/Secretary/Chief Executive of the Bank should place before every meeting of the Board of Directors of the Bank a statement in this regard Surplus liquid assets should be remitted in the branches of the State Bank of India and State Bank of Travancore, as has already been instructed towards the credit of Kerala State Co-op: Bank for immediate transfer.  Any operational problems should be sorted out in the Central Banks conference convened from time to time.  The above procedure should be strictly followed to by the District Co-operative Banks and any deviation of this must be only with prior approval from this office.

The District Co-operative Banks will acknowledge receipt of this circular.
V. S. Senthil
Registrar of Co-operative Societies

\¼À Pn.46690/92     
klIcW kwLw cPnkv{Smdm^okv,
                                          Xncph\´]pcw 17þ4þ1993

kÀ¡peÀ \¼À 26/93

hnjbw:  klIcW kwL§fnse AwK§Ä hmbv]Ifntem aäp _m[yXIfntem \ÂIm\pff XpI `mKnIambn AS¡pt¼mÄ AwK§Ä¡v \ÂIp¶ ckoXpIfn _m¡n \n¡p¶ XpI ImWn¡p¶Xv kw_Ôn¨v \nÀt±i§Ä.

klIcW kvYm]\§fnse AwK§Ä hmbv]Ifntet¡m aäp _m[yXIfntet¡m \ÂIm\pff XpI `mKnIambn AS¡pt¼mÄ kwL§Ä AwK§Ä¡v \ÂIp¶ ckoXpIfn _m¡n \ÂIm\pff XpI ImWn¡p¶ ]Xnhv ]e kwL§fnepw Ct¸mÄ \nehnenÃ.  CXv aqew F´p XpIbmWv \ÂIm\pffXv F¶v Adnbn¡phm³ sa¼ÀamÀ¡v _p²nap«v A\p`hs¸Smdp­v.

ta kmlNcy¯n taen klIcW kvYm]\§Ä AwK§fn \n¶pw hmbv]bntem, aäp _m²yXIfntem AS¡p¶ XpI¡v \ÂIp¶ ckoXpIfn GsXÃmw XpIIfnte¡mWv Ah hchv sh¨sX¶v hyIvXambn ImWn¡p¶tXmsSm¸w _m¡n F{X XpI AS¡m\p­v F¶pff hnhcw IqSn ImWnt¡­XmWv. 

ta \nÀt±iw FÃm tPmbnâv cPnkv{SmÀamcpw AhchcpsS `cW \nb{´W¯n³ Iognepff FÃm klIcW kvYm]\§fptSbpw {i²bn sIm­p htc­Xpw Sn \nÀt±iw IÀi\ambn ]meníp¶ps­¶v Dd¸p hcpt¯­XpamWv.
sI. jwkp±o³
AUojWÂ cPnkv{SmÀ (s{IUnäv)
C³ NmÀPv klIcW kwLw cPnkv{SmÀ

\¼À kn.FÂ.än (4) 5390/93         
klIcW kwLw cPnkv{Smdm^okv,
                                          Xncph\´]pcw, 15þ4þ1993

kÀ¡peÀ \¼À 28/93

hnjbw:  Irjn Bhiy§Ä¡mbn \ÂIp¶ hmbv]bpw B\pIqey§fpw ]qÀ®ambn Irjn¡mbn D]tbmKn¡m³ \S]Snþkw_Ôn¨v.

kwkvYm\s¯ klIcW kvYm]\§Ä hgn ImÀjnI Bhiy§Ä¡v \ÂIp¶ hmbv]IÄ Irjn Bhiy§Ä¡mbn ]qÀ®ambpw D]tbmKn¡p¶pt­m F¶v Dd¸p hcp¯p¶Xn\v Ct¸mgpff kwhn[m\w ]cym]vXaà F¶v {i²bn s]«ncn¡p¶p.  ImÀjnI hmbv]IÄ ]qÀ®ambpw Irjn Imcy§Ä¡mbn D]tbmKn¡p¶nsöpw AXp ImcW¯m ImÀjnI Imcy§Ä¡v kwkvYm\w ]nt¶m¡w \n¡p¶Xmbpw ]cmXn D¶bn¡s¸«n«p­v.  Cu kmlNcy¯n ImÀjnI  Bhiy§Ä¡p \ÂIp¶ hmbv]Ifpw B\pIqey§fpw, ]qÀ®ambpw Irjn¡mbn Xs¶ D]tbmKn¡p¶ps­¶v Dd¸p hcpt¯­nbncn¡p¶p.   BbXn\m ImÀjnImhiy§Ä¡mbn \ÂIp¶ hmbv]IÄ A\phZn¡pt¼mÄ Sn hmbv]m XpI ]qÀ®ambpw Irjn¡pXs¶ hn\ntbmKn¡p¶ps­¶v Dd¸p hcp¯p¶Xn\p \nehnepff k{¼Zmbw AhtemI\w sNbvXv BbXp XnI¨pw IpäaäXmt¡­Xpw ImÀjnI hmbv]IÄ Irjn Bhiy§Ä¡pXs¶ hn\ntbmKn¡p¶ps­¶v Dd¸p hcpt¯­XpamWv.  kwL§fpsS Xe¯nepw PnÃm _m¦v Xe¯nepw hmbv]IfpsS hn\ntbmK§Ä ]cntim[n¡p¶Xn\pff kwhn[m\w IqSpX ^e{]Zambn {]hÀ¯nt¡­XpamWv F¶dnbn¡p¶p.
sI. jwkp±o³
AUojWÂ cPnkv{SmÀ (s{IUnäv)

\¼À F.Un.FÂ.(2) 17471/91 
klIcWkwLw cPnkv{SmÀ B^ok,v
                                        Xncph\´]pcw, 25þ1þ1993
kÀ¡peÀ \¼À 29/93
hnjbw:  klIcW hIp¸vþBUnävþBUnäv dnt¸mÀ«pIÄ AwKoIcn¨v kÀ«n^n¡äv \ÂIp¶Xnse ImeXmakw Hgnhm¡p¶Xvþ \nÀt±i§Ä ]pds¸Sphn¡p¶Xv kw_Ôn¨v.
kqN\: 1. 10þ4þ67 se 13/69þmw \¼À kÀ¡peÀ.
        2. 7-þ10þ60 se 58/70þmw \¼À kÀ¡peÀ.
        3. 21þ3þ75 se 21/75þmw \¼À kÀ¡peÀ.
        4. 26þ3þ91 se hn (1) 49334/90þmw \¼À A\utZymKnI Ipdn¸v.
tIcf klIcW N«w 64 (6) BUnäv ]qÀ¯nbm¡nb XobXn apX 6 amk¯n\Iw BUnäv \S¯nb hÀjs¯ BUnäv kÀ«n^n¡äv _Ôs¸« kvYm]\¯n\p \ÂInbncnt¡­XmsW¶v hyhkvY sNbvXn«p­v.  F¶Mâ ]et¸mgpw C¡mcy¯n hogvN hcp¯p¶Xmbn {i²bnÂs¸«ncn¡p¶p.  BUnäÀamÀ dnt¸mÀ«p kaÀ¸n¡p¶Xv, dnt¸mÀ«p AwKoIcn¨v kÀ«n^n¡äv \ÂIp¶Xv F¶nhbnse ImeXmakw Hgnhm¡p¶Xnte¡v hnhn[ LSI§fnepff kab ]cn[n \nÀ®bn¡s¸«psIm­pff kqN\ 1 apX 3 hscbpff kÀ¡pedpIfneqsS \ÂIs¸«n«pff \nÀt±i§Ä¡v hncp²ambn«mWv an¡ PnÃIfnsebpw Ct¸mgs¯ {]hÀ¯\w F¶p a\Ênem¡p¶p.  A]qÀ®ambn dnt¸mÀ«p kaÀ¸n¡pI, dnt¸mÀ«p kaÀ¸n¡p¶Xn\pff kab]cn[n ]men¡msX amkmcw`¯ntem amkmhkm\¯nsem tNcp¶ kt½f\¯n ]s¦Sp¡pt¼mÄ dnt¸mÀ«pIÄ H¶n¨v kaÀ¸n¡pI, bYmkabw ]cntim[\/\yq\X ]cnlcWw F¶nh \S¯n dnt¸mÀ«p kaÀ¸n¡mXncn¡pI F¶nh BUnäv dnt¸mÀ«pIÄ sI«n¡nS¡p¶Xn\pw X³aqew kÀ«n^n¡äv \ÂIp¶Xn- hfsctbsd ImeXmakw GÀs¸Sp¯p¶Xn\pw tlXphmbn¯ocp¶p.  IqSpX NpaXem t_m[t¯mSpw D¯chmZn¯t¯mSpw IqSn icnbmbn«pffXpw, hyIvXambpw ]qÀ®cq]¯nepffXpamb dnt¸mÀ«pIÄ  kaÀ¸n¡phm³ BUnäÀamÀ hyIvXn]cambn {i²nt¡­Xp­v.  ]cntim[\, \yq\X ]cnlcWw F¶nhbnse ImeXmakw CXneqsS Hgnhm¡mhp¶XmWv. 

AwKoIcn¡s¸« ap³IqÀ ]cn]mSn {]Imcapff kab]cn[n IgnªmepSs\ dnt¸mÀ«p kaÀ¸n¡pI,  ImeXmaksat\y  ]cntim[\/\yq\X ]cnlcWw, BhiyapffnS¯v sSkvämUnäv F¶nh \S¯pI, bYmkabw dnt¸mÀ«p AwKoIcn¨v kÀ«n^n¡äv \ÂIpI F¶o Imcy§Ä ipjv¡m´ntbmsSbpw hogvN IqSmsXbpw \S¯p¶ ]£w C¶pff ImeXmakw Hgnhm¡mhp¶tXbpffq.  ]ckv]cw _Ôs¸« Cu {]{Inbbn hcp¯p¶ hogvNIfmWv dnt¸mÀ«pIÄ sI«n¡nS¡p¶Xn\pff {][m\ ImcWw.  kÀ¡nÄ PnÃmXe taeptZymKkvY³amcpsS HutZymKnI IrXy \nÀÆlW¯nse t]mcmbvabmtb CXns\¡mWm³ IgnbpIbpffq.  ]et¸mgpw ]cntim[\, \yq\X ]cnlcWw, F¶nh hfsc emLhambn«mWv ssIImcyw sNbvXp t]mcp¶Xv F¶p ImWp¶p.  KpcpXcamb \yq\XIÄ an¡t¸mgpw I­p]nSn¡s¸SmsXbpw, ]cnlcn¡msXbpamWv dnt¸mÀ«pIÄ  taeptZymKkvY³amÀ¡v AwKoImc¯n\mbn kaÀ¸n¡s¸Sp¶Xv.  CXv XoÀ¯pw Hgnhmt¡­XmWv.  BUnäv dnt¸mÀ«pIÄ AwKoIcn¨v kÀ«n^n¡äv \ÂIp¶Xn C¶pff ImeXmakw Hgnhm¡p¶Xnte¡v \nehnepff \nÀt±i§Ä¡p ]pdta Xmsg ]dbp¶ {]Imcw \nÀt±i§Ä ]pds¸Sphníp¶p.

1.     BUnÁÀamÀ D¯chmZnXzt_m[t¯msS Bhiyamb FÃm hnhc§fpw DÄs¡mffn¨psIm­v ]qÀ®cq]¯nepff BUnäv dnt¸mÀ«pIÄ bYmkabw kaÀ¸nt¡­XmWv.  C¡mcy¯n hogvN hcp¯p¶hcpsS t]cn IÀi\ \S]SnIÄ ssIs¡mtff­XmWv. 
2.     ap³IqÀ ]cn]mSn {]Imcw Hcp kwL¯nsâ BUnäv ]qÀ¯nbm¡p¶Xn\pff  kab]cn[n Ahkm\n¨m DS³ Xs¶ dnt¸mÀ«v AwKoImc¯n\mbn kaÀ¸nt¡­XmWv. 
3.     BUnäv dnt¸mÀ«pIÄ GXp Xe¯nemtWm BZyambn kaÀ¸n¡p¶Xv AhnsS\n¶p Xs¶ hniZhpw ka{Khpamb ]cntim[\ \S¯n \yq\XIÄ ]cnlcn¨Xn\p tijw AwKoImc¯n\mbn ]cnKWn¡m³ ]mSpffq.  CXn\pff {IaoIcWw _Ôs¸« Aknkväâv cPnkv{SmÀ/sU]yq«n cPnkv{SmÀ sNt¿­XmWv.
4.     BUnäv dnt¸mÀ«pIÄ AwKoIcn¨v kÀ«n^n¡äv \ÂIp¶Xn\pff kab]cn[n Xmsg tNÀ¡p¶p. 

                    hnhcw                                    kab]cn[n
F.   kÀ¡nfm^okv Xe¯n AwKoIcn ¡s¸Sp¶  BUnäv dnt¸mÀ«pIÄ
_n. sU]yq«n cPnkv{SmÀ (BUnäv) AwKoIcn¡p¶  dnt¸mÀ«pIÄ (kÀ¡nfm^okv aptJ\ e`n¡p¶h).
kn. sU]yq«n cPnkv{SmÀ (BUnäv) AwKoIcn¡p¶hbpw Sn B^okn t\cn«v kaÀ¸n¡p¶Xpamb dnt¸mÀ«pIÄ.

(kab]cn[nIÄ IÀi\ambpw ]ment¡­Xpw, CXnte¡mhiyamb FÃm {IaoIcW§fpw GÀs¸Spt¯­XpamWv.)

5.     klIcWkwLw cPnkv{Smdm^okn \n¶pw AwKoIcn¨v kÀ«n^n¡äv \ÂIp¶ dnt¸mÀ«pIfpsS Imcy¯n Ah icnbmwh®w ]cntim[\, \yq\Xm ]cnlcWw F¶nh \S¯n kaÀ¸nt¡­XmWv.

hn. Fkv. sk´nÂ
klIcWkwLw cPnkv{SmÀ

No.ADL (1) 4601/93 
Office of the Registrar of Co-operative Societies,
                                             Thiruvananthapuram, 3-2-1993

CIRCULAR No. 32/93

Sub:   Issue of audit certificate Mandatory Provision in the Rules.
Ref:   Registrar’s circular No. 58/70 dt. 7-10-70     (ADL (1) 39415/70)

During the review of the progress of audit in one District, it has come to the notice, of the undersigned, that instances of inordinate delay in issuing audit certificates to the societies concerned, for some reason or other are experienced,.....Rule 64 (6) of the KCS Rules, 1969, requires that, within six months of the date of audit the Registrar shall grant to the concerned society an audit certificate, duly signed by him.

Instructions, had already been issued to all concerned as per the circular cited, to strictly adhere to the time limit prescribed under Rules, for issuing the audit certificate.   There are also indications that the officers, empowered with the approval and issue of audit certificate are not strictly adhering to the time limit, causing hardship to the societies, which avail themselves cash credit/financial assistance from the financing agencies, which require the production of up to date, audited financial statements, to them.  The noncompliance of the provisions in regard to the issue of audit certificate by the officers, is viewed seriously.  They are therefore directed to strictly adhere to the time limit stipulated in rule 64 (6) of the KCS Rules for the issue of audit certificate.  The controlling officers are also instructed to review long pending instances of this nature, during the monthly review meeting and to take appropriate action against the defaulters.  They are also instructed to initiate disciplinary action, within their competence against these Auditors, who wilfully make default in submitting the audit certificate/notes under rectification within the time limit prescribed for the purpose. Warranting action by them, this office should be referred without laps of time  for further action.
V. S. Senthil
Registrar of Co-operative Societies

\¼À kn.Pn.(1) 53251/91               
klIcW kwLw cPnkv{Smdm^okv,
                                          Xncph\´]pcw, 9þ6þ1993

kÀ¡peÀ \¼À 36/93

hnjbw:         {]mYanI ImÀjnI klIcW kwL§Ä¡pw ^mÀtagvkv kÀhokv klIcW _m¦pIÄ¡pw \ÂIp¶ hmbv]Ifpw AhbpsS ]cn[nIfpw kw_Ôn¨ D¯chv.  1949 se _m¦nwKv dKptej³ BIvSnsâ ]cn[nbn hcm¯ ImÀjntIXc hmbv]m klIcW kwL§Ä¡pw IqSn _m[Iam¡ns¡m­v D¯chv ]pds¸Sphn¡p¶Xv kw_Ôn¨v.
kqN\: 1. cPnkv{SmdpsS 25þ10þ1991 se 32/91 mw \¼À kÀ¡peÀ
        2. cPnkv{SmdpsS 5þ4þ1993 se 23/93 mw \¼À kÀ¡peÀ
kqN\ kÀ¡pedpIÄ {]Imcw {]mYanI ImÀjnI klIcW kwL§Ä¡pw ^mÀtagvkv kÀhokv klIcW kwL§Ä¡pw AhbpsS AwK§Ä¡v \ÂImhp¶ hnhn[ hmbv]Isf kw_Ôn¨pw AwK§fpsS hmbv]m ]cn[nsb kw_Ôn¨pw ]pds¸Sphn¨n«pff kqN\bnse  D¯chpIÄ, {lkzImeþa²yIme ImÀjnI hmbv]Isfmgn¨pff hmbv]IÄ \ÂIp¶Xn\pff ]cn[nbpw HcwK¯n\v ]camh[n \ÂImhp¶ sam¯w hmbv]IfpsS ]cn[nbpw kw_Ôn¨pffh  1949 se _m¦nwKv dKptej³ BIvSnsâ ]cn[nbn hcm¯ kwkvYm\s¯ ImÀjntIXc hmbv]m klIcW kwL§Ä¡pw IqSn _m[Iam¡ns¡m­v CXn\m D¯chv ]pds¸Sphn¨psImffp¶p.
hn. Fkv. sk´nÂ
klIcWkwLw cPnkv{SmÀ

No.ADL (1) 24701/93.          
Office of the Registrar of Co-operative Societies
                                                  Thiruvananthapuram, 2-8-1993
CIRCULAR No. 48/93
Sub:       Audit-Guarantee given by Government of Kerala on behalf of Co-operative institutions-Maintenance of proper registers and payment of commission-verification in audit-regarding.
Ref: 1.    Government Circular No. 27/87/Fin. Dated, 20-4-1987.
        2.    Registrars Circular No. 43/92 dated 7-11-’92.
In the circular 1st cited Government have issued detailed instructions regarding the levy of guarantee commission from the institutions, to which the State Government stood guarantee, to the financing institutions, for providing various types of financial Assistance.
Guarantee Commission for each year ended 31st March is to be calculated at ¾% per annum, except otherwise exempted in the Government Order guaranteeing the payment.  Rebate for prompt payment is also available to the institutions. It should also be noted that Government Guarantees are discharged immediately in cases where the guaranteed amounts are repaid by societies.
The State Government guarantee is a contingent liability projecting on the annual financial statement of the state.  Hence the repayment of the funds raised by Co-operative Institutions on Government guarantee, and the remittance of guarantee commission at the prescribed rate by the institutions, are to be watched out strictly in audit. If there are outstanding liabilities under commission necessary provisions should be made in the  balance sheet and the fact also commented in the summary of defects of the Audit Reports of the institutions concerned.  Instances have come to the undersigned that, these aspects are not properly examined in audit and provision created for the outstanding liability, towards guarantee commission due to Government in the financial statements.  Hence these instructions. The Concurrent Auditors, are once again reminded by the seriousness of the issue and requested to be very prompt in indicating the above details in audit.
Receipt of this circular should be acknowledged.
V. S. Senthil
Registrar of Co-operative Societies

\¼À kn.]n (1) 27078/93              
klIcW kwLw cPnkv{Smdm^okv,
                                          Xncph\´]pcw, 5þ8þ1993

kÀ¡peÀ \¼À 49/93

hnjbw:  kzÀ® ]­§ÄþC³jzÀ sN¿p¶Xv kw_Ôn¨ \nÀt±i§Ä.
kqN\:   Cu B^oknse 26þ12þ86se kn.]n.(1) 9456/86(kÀ¡peÀ \¼À 52/86) \¼À kÀ¡peÀ.

kqN\bnse kÀ¡pednte¡v FÃm tPmbnâv cPnkv{SmÀamcptSbpw {i² £Wn¡p¶p.  {]kvXpX kÀ¡peÀ {]Imcw kzÀ® ]Wb hmbv] \ÂIp¶ FÃm {]mYanI klIcW kwL§fpw ]Wb ]­§fpsS sam¯w It¼mf hnebpsS 10% F¦nepw A[nIcn¨pff XpI¡v C³jzÀ sNbXncnt¡­XmsW¶pw A§s\ sN¿m¯ ]£w D­mIp¶ \jvS¯n\v kwLw sk{I«dnbpw `cW kanXn AwK§fpw Hcpt]mse D¯chmZnIfmsW¶pw {]tXyIw \nÀt±in¨ncp¶p.  F¶m Sn \nÀt±iw  kzÀ® ]Wb hmbv] \ÂIp¶ FÃm kwL§fpw ]men¡p¶nà F¶pw  tPmbnâv cPnkv{SmÀamÀ C¡mcyw {i²n¡p¶nsöpw t_m²yam¡p¶ Nne kw`h§Ä Cu B^oknsâ {i²bn s]«ncp¶p.

CubnsS XriqÀ PnÃbn Hcp kÀhokv klIcW _m¦nsâ {_m©n ]Wm]lcWhpw IhÀ¨bpw \S¶Xnsâ ^eambn 16 e£¯ne[nIw cq] hnebpff kzÀ® ]­§Ä A]lcn¡s¸«t¸mÄ _m¦v C³jzÀ sNbvXncp¶Xv tIhew 8 e£w cq]¡p am{XamWv. \jvSs¸« apXepw C³jzd³kv ]cnc£bpw X½n 8 e£¯ntesd hyXymkapffXmbn ImWp¶p.  kzÀ® ]­w kzoIcn¨p sIm­v hmbv] hnXcWw sN¿p¶ ]e kwL§fpw hmbv] XpI am{Xw IhÀ sN¿p¶ hn[¯n am{XamWv Ct¸mgpw C³jzd³kv FSp¡p¶Xv.  C§s\ A]cym]vXamb XpI¡v C³jzÀ sNbvXmep­mImhp¶ \jvS¯n\v DZmlcWamWv ta hnhcn¨Xv.  CXv Hcp Häs¸« kw`hambn IW¡m¡m³ ]äp¶XÃ.  BbXn\m CXv Hcp ]mTambn ]cnKWn¨v taemse¦nepw C¯cw \jvSap­mImXncn¡m³ FÃm kwL§fpw {]tXyIw {i²nt¡­XmWv. 

ta hnhcn¨ kmlNcy§fn Xmsg ]dbp¶ \nÀt±i§Ä bmsXmcp hogvNbpw IqSmsX IÀi\ambn kwL§Ä ]ment¡­XmsW¶p BhÀ¯n¡p¶p.
1.     kzÀ® ]Wb hmbv] \-ÂIp¶ klIcW kwL§Ä kzÀ® ]­§fpsS It¼mf hnebn IpdªXv 10% F¦nepw A[nIamb XpI¡v \nÀ_Ôambpw C³jzÀ sNt¿­XmWv.
2.     kzÀ® ]­ C³jzd³kv ]cnc£¡v A[nIcn¡p¶ It¼mf hnebpff kzÀ® ]­§fn\pta hmbv] \ÂIpIbpw Ah \jvSs¸SpIbpw sNbvXm X¶nan¯ap­mIp¶ \jvS¯n\p kwLw sk{I«dnbpw `cW kanXn AwK§fpw Iq«mbpw shtÆsdbpw D¯chmZnIfmbncn¡pw.
3.     kwL¯nsâ km¼¯nI \nebpw `{ZXbpw IW¡nseSp¯v kwL¯n \n¶pw Hcp kabw \ÂImhp¶ sam¯w kzÀ® ]Wb hmbv]bpsS ]cn[nbpw C³jzd³kv XpIbpw \nivNbn¡p¶Xn\pff _m[yX kwLw `cW kanXn¡mbncníp¶XmWv.   `cW kanXnbpsS Xocpam\ {]Imcw kzÀ® ]Wb C³jzd³kv FSp¡p¶Xn\pff _m[yX sk{I«dn¡mWv.
4.     kzÀ® ]Wb hmbv]bpsS ]cn[nbpw C³jzd³kv XpIbpw \nivNbn¡mXncn¡pIbpw C§s\ C³jzd³kv FSp¡mXncns¡ kwL¯n\p­mIp¶ \jvS¯n\v D¯chmZnXzw `cW kanXn¡pw `cW kanXnbpsS Xocpam\w \S¸nem¡mXncn¡p¶Xv \nan¯ap­mIp¶ \jvS¯n\v D¯chmZnXzw sk{I«dn¡pamsW¶v \nivNbn¨ncn¡p¶p.

Sn \nÀt±i§Ä kwL§fpsS {]tXyI {i²bn sIm­p hcnIbpw Ch ]men¡m¯ kwL§fpS ta IÀi\ \S]SnIÄ tPmbnâv cPnkv{SmÀamÀ kzoIcnt¡­XpamWv.
hn. Fkv. sk´nÂ
klIcW kwLw cPnkv{SmÀ

No.ADL (2) 20419/92.          
Office of the Registrar of Co-operative Societies
                                                  Trivandrum, 30-7-1993

CIRCULAR No. 51/93

Sub:           Co-operative Department-Assessment of Bad and Doubtful Debts in Land Development Banks-Criteria for estimating of instructions-issued.
Ref:     1.   Letter No. NB. IDD.464/H. 60/89-90 dated 20-7-1989 of NABARD.
        2. This office Circular No. 17/91 dated 21-5-1991 (ADL (2) 19217/91)

It has been observed by the NABARD during the inspection on the Land Development banks that, the Land Development Banks in the State are not estimating the bad and doubtful debts in accordance with the guideline issued by the NABARD.  The guidelines were based on the recommendations of the committee on Estimation and Management of Bad Debts in Land Development Banks constituted by the National Co-operative Agricultural and Rural Development Banks Federation.  Apart from the criteria for estimation of bad and doubtful debts, it was indicated that a “District Level Overdues Review Committee” (DLORC) may also be constituted and to be headed by the District Registrar of Co-operative societies Joint Registrar of Co-operative Societies and comprising representatives from State Land Development Bank, Primary Land Development Banks/branches of State Land Development Bank to consider writing off of bad debts on a very selective basis complying provisions of State Act in this regard and for this purpose it was necessary for the State Land Development Banks/Primary Land Development Banks to create/augment their bad and doubtful debts reserves.

2.       In this office circular referred to as (2) above instructions, with regard to the creation of full provision against overdue interest, were already issued to all concerned for strict compliance.

3.       As overdues assume very great importance in the financial position of the bank, it is felt that the procedure as brought out by NABARD should be followed strictly.  There for the Auditors and Chief Executives of State Land Development Banks/Primary Land Development Banks are requested to see that the Assessment of bad and Doubtful Debts and overdue interest in Land Development Banks are done in accordance with the guidelines issued by NABARD.  3) Guidelines for the “Assessment of Bad and Doubtful Debts in Land Development Banks” as prescribed by NABARD are indicated below:-

1.1.      Land Development Bank should evolve a system of periodical case-by-case examination of all overdue loan accounts for the purpose of estimation of bad and doubtful debts.

1.2.      Till such a system is evolved, the land development bank, should treat the following types of loan accounts as bad and doubtful of recovery.
i)       All loans and loan instalments overdue over 6 years and those where there are no repayments should be considered as bad and doubtful of recovery of the full extent of loans outstanding.
ii)      In addition, the following types of loans should also be considered bad and doubtful of recovery.
          a)  Loans involved in misappropriation and embezzlements
          b)  Loans covered by hypotheca which may become unfit for  cultivation.
          c)  Loans outstanding where hypotheca had been alienated and where banks had not been able to recover the dues for over 2 years.
          d) Loans covered by investments which have become infructuous and failed-well compensation had not been adequate.
          e)  Loan accounts where second and subsequent instalments had not been drawn and the first instalment had been misutilised.
          f)  Loans covered by assets which are destroyed, disposed of or nonexistent.

If the case by case analysis of overdues of loan accounts results in an estimate higher than that arrived at through the methods explained in 1.2 above.  Land Development Banks should augment their bad debt reserves to the extent necessary.

2.       Creation/Augmentation of bad and Doubtful Debt Reserves
2.1.    Bad and doubtful debts estimated in the manner indicated above should be fully covered by bad and doubtful debt reserves.  In case appropriable profits, after making the necessary statutory provisions, are inadequate for transfer to the bad end doubtful debt reserves to the extent required, the bank should not declare any dividend till the bad debts estimates are fully covered by Bad and Doubtful Debt reserves (BDDR).
2.2.    For the purpose of augmenting the existing BDDR, State Land Development Banks and Primary Land Development Banks may consider transferring 15% of the appropriable profits or 5% of the gross profit to the BDDR where there is no appropriable profit.  They may also transfer penal interest received directly to BDDR.  It may however be noted that land development banks should not enhance the evaluation fees from the existing level of ½ percent of the project cost for this purpose.
2.3.    The State Land Development Banks may also approach the State Government concerned to contribute every year to the extent of 1% of the loans advanced by their primaries to small farmers and/or weaker sections as defined by National Bank, so that they could build up either a risk fund or strengthen BDDR.  There the structure is federal, State Land Development Banks should transfer 50% of such receipts to the Primary Land Development Banks affiliated to it in relation to loans issued by them, while the other 50% may be retained by them.  No financial assistance from National Bank will be available for this purpose.

3.       Procedure for use of BDDRs.
3.1.    The BDDRs built up by Land Development Banks should be utilised by them for the purpose of writing off bad debts only after exhausting  all possible efforts for recovery of such dues. They may also consider rephasing such loans, in genuine cases, where such facilities are permissible.  While Primary Land Development Banks/branches of State Land Development Banks may make efforts on a continuing basis for recovery of loans identified as bad and doubtful, they shall examine all such accounts case-by-case and categorise them into (a) overdues doubtful of recovery and (b) overdues which have become bad and irrecoverable and may have to be written off eventually.  The following criteria may be adopted by land development Banks for identifying bad debts for eventual write off.
          i)    When the assets financed are totally destroyed and the borrower has no other means to repay the loans.
          ii)   When borrower is not traceable and the security is either inadequate and/or can not be disposed of.
          iii)  When the security has changed hands and there is no chance of realising the dues either from borrowers or purchaser.
          iv)  When the title to the security is found to be defective and as such can not be proceeded against.
          v)   When the loan liability itself is disputed by the borrower and it becomes difficult to establish the real position.
          vi)  When the borrowers are getting compensation for failed wells which is inadequate to cover their liability to the bank, the balance amount due from them could be considered for write off.

3.2.    After categorisation of bad debts as above, banks may still make all efforts to recover whatever is possible even at last moment.  However, no financial concessions such as waiver of interest and/or principal, either fully or partially should be granted to borrowers for recovery of such dues.
3.3.    As the matter relating to adjustment of bad debts from out of BDDRs at the end of each Co-operative year and their eventual write off is a sensitive issue, it is suggested that a final decision should be left to a committee to be constituted for the specific purpose.  The proposed committee may be designated as “District Level Overdues Review Committee” (DLORC) which will be headed by the District Registrar of the Co-operative Societies and will comprise of representatives from State Land Development Banks, Primary Land Development Banks/branches of state land Development Banks.  Primary land Development Banks/branches of State Land Development Banks in a district will forward their proposals in respect of bad debt cases to such a committee once in 6 months.  The DLORC will consider all recommendations received from Primary Land Development Banks/branches of State Land Development Bank in its area of jurisdiction and take decision there on and communicate the same to the primary units concerned.  Once the approval of DLORC for write off of bad debts is received, such loan accounts should be closed by debiting the BDDRs maintained in the Bank.  In case of  federal structure, the amount involved under write off may be born by the Primary Land Development Bank concerned and the State Land Development Bank on a 50:50 basis by debiting the respective BDDRs.  It is therefore imperative that the Primary Land Development Banks/State Development Banks should build up their BDDRs adequately and the Primary Land Development Banks should recommend cases for write off of bad debts only at the extent that could be borne by them from the balance  available in their BDDRs.

4.       Treatment of estimated bad and doubtful debts DCB position.

As the main objective of the above exercise is to help Primary Land Development Banks/branches of State Development Banks to contain the problem of over dues and preventing them from being incapacitated in loaning to their non defaulting borrowers and potential new borrowers, banks may segregate the estimated bad and doubtful debts from the extent of the balance maintained under their BDDRs.  For this purpose, Land Development Banks may continue to follow the instructions contained in our Circular No. NB.IDD.LDB 1229/RC. 3/93-94 dated 10 March, 1994.

The above procedure for assessment of bad and Doubtful debts and over interest should be strictly complied with, in the final audit from the current year (92-93) onwards, failure, to assess bad and doubtful debts in accordance with the above proceeding and create provision accordingly for both bad debts and overdue interest will be viewed seriously and NABARD addressed to stop subscription to State Land Development Bank’s.
V. S. Senthil
Registrar of Co-operative societies

\¼À kn.Pn.(1) 53251/92              
klIcW kwLw cPnkv{Smdm^okv,
                                          Xncph\´]pcw, 20þ8þ1993

kÀ¡peÀ \¼À 52/93

hnjbw:         {]mYanI ImÀjnI klIcW kwL§Ä, ^mÀtagvkv kÀhokv klIcW _m¦pIÄ, _m¦nwKv dKptej³ BIvSnsâ ]cn[nbn hcm¯ ImÀjntIXc hmbv]m kwL§Ä F¶nh¡v \ÂImhp¶ hmbv]Ifpw AhbpsS ]cn[nIfpw kw_Ôn¨v  D¯chv þ kzÀ®¸Wb hmbv] \ÂIp¶Xn\v Poh\¡mcpsS klIcW kwL§Ä¡p IqSn _m[Iam¡p¶Xp  kw_Ôn¨v.
kqN\: 1. cPnkv{SmdpsS 25þ10þ1991 se 32/91 mw \¼À kÀ¡peÀ
         2. cPnkv{SmdpsS 5þ4þ1993 se 23/93 mw \¼À kÀ¡peÀ
         3. cPnkv{SmdpsS 9þ6þ1993 se 36/93 mw \¼À kÀ¡peÀ

kqN\ 1, 2 F¶o kÀ¡pedpIÄ {]Imcw {]mYanI ImÀjnI klIcW kwL§Ä¡pw ^mÀtagvkv kÀhokv klIcW _m¦pIÄ¡pw \ÂImhp¶ hmbv]Isf kw_Ôn¨pw Hmtcm C\w hmbv]Ifnepw ]camh[n \ÂImhp¶ hmbv]m XpIIÄ kw_Ôn¨pw D¯chpIÄ ]pds¸Sphn¨n«pffXmWv.  kqN\ 3 se D¯chv {]Imcw, {]kvXpX kÀ¡pedpIfnse {lkzIme a[yIme ImÀjnI hmbv]IÄ Hgn¨pff aäp hmbv]IÄ \ÂIp¶Xn\pw Hmtcm C\w hmbv]IfpsS ]camh[n ]cn[nbpw kw_Ôn¨pff \n_Ô\IÄ, 1949 se _m¦nwKv dKptej³ BIvSnsâ ]cn[nbn hcm¯ kwkvYm\s¯ ImÀjntIXc hmbv]m klIcW kwL§Ä¡pw IqSn _m[Iam¡ns¡m­pw D¯chv ]pds¸Sphn¨n«pffXmWv.
{]mYanI hmbv]m klIcW kwL§Ä¡pw  _m¦nwKv dKptej³ BIvSnsâ ]cn[nbn hcm¯ ImÀjntIXc hmbv]m kwL§Ä¡pw AhbpsS AwK§Ä¡v \nehnepff hyhkvYIÄ {]Imcw \ÂImhp¶ kzÀ® ]Wb hmbv], 8 {Kmw kzÀ®¯n\v 2000 cq] hsc F¶ tXmXn 25,000 cq]bn A[nIcn¡m¯ hmbv] A\phZn¡mhp¶XmWv F¶pw Cu hmbv] Atkmkntbäv AwK§Ä¡pw A\phZn¡mhp¶XmsW¶pw CXn\v Hmlcn A\p]mXw _m[Iasöpw \nivNbn¨n«p­v.  {]kvXpX \nc¡nepw hyhkvYIf\pkcn¨pw Poh\¡mcpsS klIcW kwL§Ä¡pw AhbpsS AwK§Ä¡v  kzÀ®¸Wb  hmbv] A\phZn¡mhp¶XmtWm F¶v Nne tPmbnâv cPnkv{SmÀamcpw Nne  Poh\¡mcpsS klIcW kwL§fpw amÀ¤ \nÀt±i§Ä Bcmªncp¶p.  BbXn\mÂ, {]mYanI ImÀjnI hmbv]m kwL§Ä¡pw  ^mÀtagvkv kÀhokv klIcW _m¦pIÄ¡pw, _m¦nwKv dKptej³ BIvSnsâ ]cn[nbn hcm¯ ImÀjntIXc hmbv]m kwL§Ä¡pw 8 {Kmw kzÀ®¯n\v 2000 cq] \nc¡n HcwK¯n\v ]camh[n 25,000 cq]bn A[nIcn¡m¯  hmbv] aXnbmb kvt{Sm§v dqw kuIcy§fpw Bhiy¯n\pff \nt£]§fpw ss_embn kzÀ®¸Wb hmbv] \ÂIp¶Xn\v hyhkvYbpw Dff Poh\¡mcpsS klIcW kwL§Ä¡pw AhbpsS AwK§Ä¡v kzÀ®¸Wb hmbv] A\phZn¡mhp¶XmsW¶v hyIvXam¡ns¡mffp¶p.
hn. Fkv. sk´nÂ
klIcWkwLw cPnkv{SmÀ

\¼À Pn. 34914/93             
klIcW kwLw cPnkv{SmÀ B^okv,
                                       Xncph\´]pcw, 27þ8þ1993

kÀ¡peÀ \¼À 53/93

hnjbw: klIcW hIp¸vþklIcW kwL§fpsS ]cntim[\ IÀi\ \nÀt±i§Ä ]pds¸Sphn¡¶p.
kqN\: 1. cPnkv{SmdpsS 13/88 mw \¼À kÀ¡peÀ
        2. cPnkv{SmdpsS 35/91 mw \¼À kÀ¡peÀ

klIcW hIp¸nse hnPne³kv hn`mKw \S¯nb ]cntim[\Ifn ]e kwL§fnepw, KpcpXcamb {Iat¡SpIÄ Is­¯pIbpw, ]e kwL§fnepw [\m]lcWhpw {Iat¡SpIfpw, \nbahncp² {]hÀ¯\§fpw hÀj§fmbn \S¶p hcp¶ps­¦nepw BbXv bYmkabw Is­¯pItbm, BUnäÀ Is­¯nb {Iat¡SpIfn hniZamb ]cntim[\ \S¯pItbm, {Iat¡SpIÄ XSbp¶Xn\pw, D¯chmZnIÄs¡Xnsc bYmkabw \S]SnIÄ ssIs¡mffp¶Xn\pw kwL§fpsS  ]cntim[\ \S¯p¶Xn\pw, BUnäv \S¯p¶Xn\pw NpaXes¸« hIp¸v DZymKkvY³amÀ, KpcpXchpw, A£´hyhpamb Aew`mhhpw ]peÀ¯n hcp¶Xmbpw Is­¯nbn«p­v.  kwL§fpsS ]cntim[\ bYmhkcw  \S¯p¶Xn hIp¸v DtZymKkvYÀ ]peÀ¯n h¶ Cu Aew`mhw ImcWamWv, ]e kwL§fnepw e£¡W¡n\v cq]bpsS  [\m]lcWw hÀj§fmbn \S¶psh¦nepw {i²bnÂs¸SmsX t]mbXv F¶pw t_m²ys¸«n«p­vvv.  C¯cw kw`h§Ä klIcW kwL§fpsS hnizmkyX XIÀ¡phm³ am{Xta DXIq F¶Xn\mÂ, bYmkabw ]cntim[\  \S¯m¯ DtZymKkvY³amcpsS Aew`mhw KpcpXcambn¯s¶ ho£n¡pIbmWv. 

kqN\ H¶nse kÀ¡peÀ {]Imcw,  Xmsg¸dbp¶ hIp¸v DZymKkvY³amÀ Hcp amkw \S¯nbncnt¡­ ]cntim[\IfpsS hnhcw  NphsS tNÀ¡pw {]Imcw \nPs¸Sp¯nbn«p­v.
                          an¶Â ]cntim[\                 hniZ ]cntim[\
tPmbnâv cPnkv{SmÀ              2                             1
Aknkväâv cPnkv{SmÀ           3                             2    
Aknkväâv cPnkv{SmÀ           3                             2
C³kvs]IvSÀ                     3                             2
kqN\ c­nse kÀ¡pednepw kwL§fpsS ]cntim[\ hogvN IqSmsX \St­­ Bhiyw  BhÀ¯n¨v \ÂInbncp¶psh¦nepw, Gähpw {]m[m\yw \ÂIn \nÀhlnt¡­ kwL§fpsS ]cntim[\bn hIp¸v DZymKkvY³amÀ XnIª Aew`mhw  ]peÀ¯p¶p F¶Xv XnI¨pw Kuchambn ho£n¡pIbmWv.  bmsXmcp \ymboIcWhpw C¡mcy¯nepff hogvN¡v km[qIcWamIp¶nÃ.  ta  kmlNcy¯n klIcW kwL§fpsS ]cntim[\ iIvXns¸Sp¯p¶Xnsâ `mKambn NphsS tNÀ¡p¶ \nÀt±i§Ä ]pds¸Sphn¡p¶p. 

FÃm tPmbnâv cPnkv{SmÀamcpw, {]Xnamk PnÃbnse Hmtcm {]mYanI klIcW kwL¯nepw hniZamb ]cntim[\ \nÀ_Ôambpw \S¯nbncnt¡­XmWv.  BbXn\p ]pdta an¶Â ]cntim[\ \St¯­ c­p kwL§fn Hcp kwLw \nÀ_Ôambpw, ]«nIPmXn/]«nI hÀ¤ klIcWkwLw Bbncnt¡­XmWv. 

Xmeq¡nse Aknkväâv cPnkv{SmÀ (P\dÂ) Xmeq¡nse c­p klIcW kwL§fn hniZ ]cntim[\ \St¯­Xpw, AXn 1, {]mYanI ImÀjnI klIcW kwLtam, ^mÀtagvkv _mt¦m, ]«nIPmXn/]«nIhÀ¤ klIcW kwLtam amÀ¡änwKv klIcW kwLtam Bbncnt¡­XpamWv.  an¶Â ]cntim[\ \St¯­ ap¶p kwL§fn Hcp kwLw \nÀ_Ôambpw kv¡qÄ klIcWkwLtam, {]mYanI I¬kyqaÀ  klIcW kwLtam Bbncnt¡­XpamWv.

Aknkväâv cPnkv{SmÀ ( bpw, cPnkv{SmÀ ]pds¸Sphn¨n«pff kÀ¡peÀ \nÀt±i§Ä {]Imcw At\zjW§Ä \nÀ_Ôambpw \St¯­Xpw FÃm ]«nIPmXn/]«nIhÀ¤ klIcW kwL§fnepw bYmkabw ]cntim[\ \S¯p¶ps­¶p Dd¸mt¡­XpamWv.

BbXpt]mse¯s¶ Xmeq¡nse bqWnäv C³kvs]IvSÀ, c­p kwL§fn hniZamb ]cntim[\ \St¯­Xpw, BbXn H¶v {]mYanI ImÀjnI kwLtam/^mÀtagvkv _mt¦m Bbncntí­XpamWv.  an¶Â ]cntim[\ \St¯­ kwL§fnÂ, H¶v, \nÀ_Ôambpw kv¡qÄ klIcWkwLw Bbncnt¡­XpamWv.

am{Xaà Xmeq¡n \nehnepff   F Bâv C C³kvs]IvSÀamÀ¡v Bhiyamb tPmen `mcw Csöv Aknkväâv cPnkv{SmÀ¡v t_m²yamhpIbmsW¦nÂ, Aknkväâv cPnkv{SmÀ IqSpX kwL§fpsS ]cntim[\ Bhiys¸tS­XmWv.  IqSmsX ]cmXnIÄ kw_Ôn¨v At\zjWhpw AXp kw_Ôn¨v dnt¸mÀ«pIfpw ImeXmakw IqSmsX \ÂtI­XmWv.
At\zjWw \S¯p¶Xnte¡mbn tdmt«j³ cPnkväÀ \nÀ_Ôambpw PnÃm B^oknepw kÀ¡nÄ B^okpIfnepw kq£nt¡­Xpw Hcp \nivNnX Imebfhn\pffn¯s¶ Xmeq¡ntebpw/PnÃIfntebpw FÃm klIcW kwL§fnepw {Iaambn At\zjWw \S¡p¶p F¶v Dd¸p hcpt¯­XpamWv.  At\zjWw \S¯n dnt¸mÀ«pIÄ Xmeq¡nse C³kvs]IvSÀamÀ,  Aknkväâv cPnkv{SmÀ (P\dÂ) ¡pw, Aknkväâv cPnkv{SmdptSXv, PnÃbnse tPmbnâv cPnkv{SmÀ¡pw Ab¨p sImSpt¡­Xpw BIp¶p.  AtXmsSm¸w, At\zjW thfbn Is­Sp¯ Imcy§fn³taÂ, Xmeq¡v Xe¯n Xs¶ ta \S]SnIÄ \St¯­Xpw BIp¶p.  B At\zjW dnt¸mÀ«pIfpsS ASnkvYm\¯n _Ôs¸«  Aknkväâv cPnkv{Smdpw, tPmbnâv cPnkv{Smdpw kwL§fn³ta ]cntim[\ \St¯­Xpw BIp¶p.

am{Xaà kwL§fpsS ]cntim[\IÄ bYmhn[n \S¡m¯Xn\m Cu B^okn hnPne³kv At\zjW¯n\pw aäpambn \nch[n ]cmXnIÄ \nc´cw e`n¨psIm­ncníp¶p.  F¶m C{]Imcw e`n¡p¶ FÃm ]cmXnIfnepw At\zjWw \S¯p¶Xn\v, \nehnepff hnPne³kv hn`mK¯n Bhiyamb {IaoIcW§Ä CÃm¯Xn\m km[yamIpIbnÃ.  AXn\m A{]Imcw e`n¡p¶ ]cmXnIÄ, Cu B^okn \n¶pw Ab¨p Xcp¶Xpw  BbXn³taÂ, \nivNnX Imemh[n¡Iw At\zjWw \S¯n bYmkabw dn¸mÀ«p \ÂtI­XpamWv.

PnÃbnse  hIp¸ptZymKkvY³amcpsS kwLw ]cntim[\ AhtemI\w \S¯n dnt¸mÀ«p tPmbnâv cPnkv{SmcpsS Un. H. \tcäohv dnt¸mÀ«nt\msSm¸w FÃm amkhpw 10 mw XobXn¡p ap³]v Ab¨pXtc­XmWv.

AhtemI\ dnt¸mÀ«nÂ, C³kvs]IvSÀ Aknkväâv cPnkv{SmÀ XpS§nbhcpsS t]cv, Hmtcm amkhpw ]cntim[\ \S¯nb kwL§fpsS t]cv, ]cntim[\ dnt¸mÀ«n³ta kzoIcn¨ \S]Sn, kzoIcn¨ knhnÂ/{Inan\ \S]SnIÄ, tdmt«j³ cPnkväÀ {]ImcamtWm ]cntim[\ \S¯nbXp XpS§nb hnhc§Ä  DÄs¡mffntí­XmWv.

{]Xnamk ]cntim[\bn Ipdhp hcp¯pItbm ]cntim[\ \S¯n dnt¸mÀ«p \ÂImXncn¡pItbm sN¿p¶ DtZymKkvY³amcpsS t]cp hnhchpw A¯cw DtZymKØ·mcpsS ap³IqÀ t{]m{Kmapw X³ amks¯ UbdnbpsS Hcp icn¸IÀ¸pw AhtemI\ dnt¸mÀ«nt\msSm¸w DÄs¡mffnt¡­XpamWv.

tPmbnâv cPnkv{SmdpsS Hm^oknse kn.BÀ ]£³ AhtemI\w kw_Ôn¨ tPmenIÄ ssIImcyw sNt¿­Xpw tPmbnâv cPnkv{SmÀ Hm^oknse AUvan\nkvt{Sj³ hn`mKw Aknkväâv cPnkv{SmÀ,  ]ptcmKXn dnt¸mÀ«p cPnkv{SmÀ¡v Ab¨p sImSp¡p¶Xn\mbpff t\mU Hm^okdpambncn¡pw C¡mcy¯nep­mIp¶ hogvN¡v, tPmbnâv cPnkv{SmtdmsSm¸w Xs¶ _Ôs¸« sk£\pw, AUvan\nkvt{Sj³ Aknkväâv cPnkv{Smdpw hyIvXn]cambn Xs¶ D¯chmZnIfmbncn¡pw F¶pw HmÀ½s¸Sp¯p¶p. 

BUnäv thfbntem, ]n¶oSv ]cntim[\bntem, _Ôs¸« hIp¸ptZymKkvY³amcpsS ]cntim[\bpsS A`mh¯ntem, Ae£yambn ]cntim[\ \S¯pI aqetam BWv kwL¯n- {Iat¡SpIÄ D­mIphm\pw,  BhÀ¯n¡phm³ ImcWsa¶pw, bYmkabw I­p ]nSn¡phm³ Ignbm¯sX¶pw t_m²ys¸SpIbmsW¦n Sn Imebfhnse _Ôs¸« DtZymKkvY³amsc hyIvXn]cambn Ipä¡mcmbn IW¡m¡p¶Xpw AhÀs¡Xnsc IrXyhntem]¯n\v in£W \S]SnIÄ ssIs¡mffp¶tXmsSm¸w tPmenbnepff hogvN sXfnªm i¼f¯n \n¶v  XpI CuSm¡p¶XpÄs¸sSbpff \S]SnIÄ ssIs¡mffp¶Xpambncn¡pw.

kÀ¡pednse hnhc§Ä _Ôs¸« FÃm hIp¸v DtZymKkvY³amcptSbpw {i²hn s]Spt¯­XmWv.

Cu kÀ¡peÀ ssI¸änb hnhcw Adnbnt¡­XmWv.
hn. Fkv. sk´nÂ
klIcWkwLw cPnkv{SmÀ

Office of the Registrar of Co-operative Societies,
                                             Trivandrum, 18-9-1993

CIRCULAR No. 59/93

Sub:   Co-operative-management-Reporting system-computerisation-Instruction issued-Regarding.

The resource position of the Primary Agricultural Credit Societies in the State has been considerably increased during recent years.  In the circumstances the institutions also have considerably and correspondingly developed an efficient management reporting system, and ensure that their accounting shall be made upto date.  However effective reporting system is yet to be developed in these institutions so as to overcome this drawbacks and to ensure efficient management reporting system, it is found necessary that at least accounting of major PACS, which are having deposit of Rs. 5 crores and above have to be considered for computerisation.  The societies coming under the above category may consider, as to whether computers may be installed in the societies, to ensure prompt accounting and efficient management reporting system with the minimum expenditure and by utilising the services of existing staff.

The societies, which are coming under the above category which consider for computerisation, for the effective management accounting system shall submit their proposal for approval for purchasing the computer, to this office, through the Joint Registrars of the district.  The Joint Registrars shall forward the proposals with his specific remarks, invariably containing the following details.
(a)     Number of members in the society.
(b)     Number of deposit accounts and the total amount of deposits outstanding (specify the S.B./FD/CA. Other accounts etc.)
(c)     Deposits received during the past 5 years with the number of new accounts opened during each year under each category and amounts received.
(d)     Loans issued for the last 5 years (Specify the category wise details with number of loans and total amounts of loans under each category).
(e)     Overdue percentage (at the members level) (at the Bank level).
(f)      Whether the deposits collected by the bank are properly utilised?
(g)     Number of Staffs.
(h)     Whether the bank has an effective accounting system.
(i)      Year upto which audit completed.
(j)      Profit / loss (as per P&L Account of last audit certificate)
(k)     Profit/loss (as per last availed Balance Sheet).
(l)      Whether the society is having a Concurrent Auditor.
(m)    Action taken by the bank to bring down the overdue portion.
(n)     Establishment charges to Total income and working capital.
(o)     % of Establishment charges to total income and working capital.
(p)     Whether the computerisation is found necessary and how it is proposed to operate the system with the existing staff.
(q)     Total expenditure expected by the bank towards the installation of computer (for Hardware and software separately).

Apart from the above, a certificate from the Assistant Registrar (General) in the Taluks or the Concurrent Auditor of the banks stating that the society is free from corrupt practices.  The societies shall install the computer only after getting the permission of the Registrar and by inviting sealed quotations.

All Joint Registrars are requested to ensure and see that the above directions are followed, while sending proposals to this office.
V. S. Senthil
Registrar of Co-operative Societies

\¼À F.Un.FÂ.(4) 8946/93
klIcWkwLw cPnkv{Smdm^okv,
                                           Xncph\´]pcw, 22þ9þ1993
kÀ¡peÀ 61/93
hnjbw: sI.Fkv.BÀ.`mKw 156 mw N«w {]Imcw \nban¨n«pff {]mYanI ImÀjnI hnIk\ _m¦pIfnse {Kq¸v kvs]j skbn B^okÀamcpsS BkvYm\w kw_Ôn¨v.
kqN\:   24þ2þ93 se tIcf kwkvYm\ klIcW ImÀjnI {Kma hnIk\ _m¦nse AUojW cPnkv{SmÀ/kvs]j Hm^okdpsS I¯v.
FdWWmIpf¯p h¨v 24þ7þ92 IqSnb {]mYanI ImÀjnI hnIk\ _m¦pIfpsS Aknkväâv cPnkv{SmÀ/hmeypthj³ B^okd³amcpsS kt½f\¯nse A`n{]mb¯nsâ shfn¨¯n sI.Fkv.BÀ. 156 mw N«w A\pkcn¨v, {]mYanI ImÀjnI hnIk\ _m¦pIfn \nban¨n«pff {Kq¸v skbn B^okÀamcpsS BkvYm\w \nivNbn¡p¶Xv kw_Ôn¨v Xmsg ]dbp¶ \nÀt±i§Ä ]pds¸Sphn¡p¶p. 

{]mYanI ImÀjnI hnIk\ _m¦pIÄ¡mbn A\phZn¨n«pff {Kq¸v kvs]j  B^okÀamcpsS BkvYm\w {]kvXpX {Kq¸v GXp kvYm]\¯nsâ t]cnemtWm A\phZn¨ncn¡p¶Xv B kvYm]\ambncn¡pw. {]kvXpX kvYm]\¯nse Aknkväâv cPnkv{SmÀ/hmeypthj³ B^okÀ Sn {Kq¸v skbnem^okdpsS {]hÀ¯\w hnebncp¯p¶XpamWv.
hn. Fkv. sk´nÂ
klIcW kwLw cPnkv{SmÀ

No.EM (3) 54412/90
Office of the Registrar of Co-operative Societies
                                              Thiruvananthapuram, 2-9-1993

CIRCULAR No. 63/93

Sub:      Co-operation- protection envisaged in Rule 200 of the Kerala Co-operative Societies Rule on the rights and privileges of the employees of Co-operative Societies existed as on 31-12-73 – Implication of Rule 200 with Rules 185 (2)  and 186- instructions issued.
Read: 1. This office Circular No. 38/86, dated 7-9-86
          2. G.O. (MS) 18/88/Co-op: dated 17-6-1988 (S.R.O.No. 724/CS) published in Kerala Gazette Dated 17-6-88.
          3. This office Circular No.22/89 dated 12-4-89.

In this office Circular No. 38/86 dated 7-9-86, instruction on the application of Rules 185 (2) read with Rules 186 and 200 of Kerala Co-op; Societies Rules under section 80 of the Kerala Co-operative Societies Act were issued keeping in view of the judgement of the Division Bench of Hon’ble High Court in W/A No. 309/85.  The gist of the instructions in the Circular are.
a)       Relaxation from the prescribed qualification under Rule 185 (2) is permissible only in the case of those employees who were appointed on or after 1-1-1974.
b)      Employees who were in service as on 31-12-73 and who were qualified for the posts they held according to the approved service regulations of the society which were then in existence can continue in the post by virtue of protection given under note (1) to rule 186 (1) and they are eligible for the promotion to higher post provided they possess qualifications prescribed in the service regulations then in force as on 31-12-1973  in the society even if they do not possess qualifications prescribed under rule 186 of the Kerala Co-operative Societies Rules.
          In case the bye-laws of any society empowers the Registrars to grant exemption to any employee from the prescribed qualification such exemption cannot be granted after coming with forces of the statutory Rules.

2.       As per the notification issued by Government in G.O. (MS)18/88/Co-op: dated 17-6-1988 rules 185 (2) and 200 were amended and a new rule 201 was also inserted.  Due amendment to rule 200 promotion to employees who were in service prior to 1-1-74 made possible to more than one higher posts.  And as per rule 185 (2) as amended, relaxation from the prescribed qualifications is permissible both in the case of employees appointed before and after 1-1-74.  Further as per rule 201 promotions made after 1-1-74 and before 17-6-1988 shall be deemed to have been made in accordance with rule 185 and 200 of Kerala Co-op. Societies rules as amended.  In view of the amendments effected to rules 185 (2) and 200 and insertion of rule 201 the Hon’ble High Court in its judgement in O.P. No. 8777/87 observed that the view taken in Circular No. 38/86 dated 7-9-86 requires reconsideration.

3.       In the circumstances the following clarifications are issued.
a)       The protection envisaged in rule 200 of Kerala Co-op: Societies Rules to the employees already in service at the time of coming into force to the Kerala Co-operative Societies Rules under Section 80 of the Act (i.e.. As on 1-1-74) is available in respect of emoluments, promotion to higher post or posts and to any other benefits except the age of retirement, provided for the then existed bye-laws or approved service conditions and regulations if any of the respective societies.
b)      Employees in service as on 31-12-1973 and who were qualified to the post they held according to the bye-laws or service conditions if any of the society which were then in force, given under note to sub rule (1) of rule 186 even if they do not possess the qualifications prescribed under rule 186 of the Kerala Co-operative societies Rules.
c)       The employees who were in service as on 31-12-73 will be eligible for promotion to higher posts if they possess the required qualifications for the higher posts prescribed in the approved service regulations or bye laws then in force i.e. as on 31-12-73 in respect of that society.
d)      If no qualifications were fixed for a particular post/posts or if there were no bye-laws or approved service regulations existed prior to 1-1-74 in a society, promotions can be effected only if the employees are qualified in accordance with rule 186 of Kerala Co-operative societies Rules.
e)       Even if the service regulations (bye-laws) in force as on 31-12-73 permitted the relaxation of the qualification by the Registrar such power cannot be invoked after the rules under section 80 of Kerala Co-operative Societies Act have come into force.
f)       In case of employees who are not qualified as per the service regulations existed prior to 1-1-74 or as per Rule 186 of the Kerala Co-operative Societies Rules, relaxation from the prescribed qualifications under rule 185 (2) is permissible both in the case of employees appointed before and after 1-1-74.
g)      In case of employees who were in service as on 31-12-73 their promotions to higher posts made during the period 1-1-74 to 17-6-88 will be deemed to have been made in accordance with the provisions of rule 185 and rule 200 amended.
h)      The amendments to sub rule (2) of rule 185 are made to enable promotions to all the employees irrespective of  their dates of appointment Rule 201 is introduced to give protection to the employees who were in service prior to 1-1-74 and who were given promotion to more than one post as per the service conditions or bye-laws existed as on 31-12-73.  Therefore irregular promotions made during 1-1-74 to 17-6-88 cannot be deemed to have been made under Rules as amended empowers the committee of a co-op: society to relax the qualification of the employee for the purpose of promotion in deserving cases with prior approval of Registrar and for the reasons to the recorded.  For deciding as to whether a given case is a deserving one or not for relaxation of qualifications under rule 185 (2) of guidelines have already been issued in this office Circular No 22/89 dated 12-4-1989 for strict compliance.

V. S. Senthil
Registrar of Co-operative Societies

No. ADL (2) 20419/92
Office of the Registrar of Co-operative Societies
                                                  Thiruvananthapuram, 29-9-1993

CIRCULAR No. 70/93

Sub:     Co-operative Department Assessment of bad and Doubtful Debts in Land Development Banks - Criteria for estimating - of instructions issue.
Ref: 1. Letter No. NB.IDD/16004-60/93-94 dated 18-8-1993, from NABARD.
        2. This office Circular No. 51/93 dated 30-7-93.

In this office circular referred to above instructions were already issued to all concerned on the assessment of  bad and doubtful debts in Land  development banks.  It has been stated there in that entire amount of estimated bad and doubtful debts should be covered by bad and doubtful debts reserve and in case appropriable profits after making the necessary statutory provisions are insufficient to cover the estimated bad and doubtful debts at the end of financial year, the bank should not declare any dividend in subsequent years till the reserve for bad and doubtful debts are augmented/created to cover estimated bad and doubtful debts in full.

In pursuance of the recommendation made by the Agricultural Credit Review (Khusro) Committee, NABARD has since required the PLDBs/SLDBs to make adequate provisions towards bad and doubtful debts regardless of whether they are earning profits or not.  In cases where a bank’s working results show losses, full provisions against  bad and doubtful debts as well as overdue interest taken to profits and loss Account, should be made by charging to profit and loss Account.

The above instructions should be strictly complied with from the current year 1992-93 onwards, and full provision, for bad and doubtful debts and overdue interest made in the audit report.
V. S. Senthil
Registrar of Co-operative Societies

No.CB (2) 42629/93
Office of the Registrar of Co-operative Societies,
                                             Trivandrum, 27-10-93

CIRCULAR No. 72/93

Sub:   Primary Agricultural Credit Societies-Maximum Borrowing Power-enhancement of limit-orders issued.
Ref:   Circular No. 4/85 dated, 25-1-1985.

In the Circular read above the Maximum Borrowing power of the Primary Agricultural Credit Societies was fixed at 35 times of the total of the paid up share capital plus reserve fund.

A review of the above limit of maximum borrowing power has now become necessary in view of various factors indicated below.  The Deposits of the Primary Agricultural Credit Societies have been considerably increased consequent on the successive deposit mobilisation campaigns and there by the Reserve Borrowing power of societies has been reduced considerably.

Further the Primary Agricultural Credit Societies have been permitted to diversify their loaning programmes by issue of different types of loans for which reduced ratio of Share linking has been prescribed.  Since the Borrowing power of several societies have exceeded the limit of Maximum Borrowing Power further borrowings for continued loaning operations of such societies have become impossible.  Consequently many of their Primary Agricultural Credit societies have now reached a position under which they cannot avail further borrowings from the District Co-operative Bank and accept further deposits.  Such societies have represented for enhancement of the Maximum Borrowing Power.

The matter was examined in detail.  It is found that Maximum Borrowing Power of the Primary Agricultural Credit Societies have to be increased reasonably.

The Primary Agricultural Credit Societies are therefore permitted to enhance their Maximum Borrowing power up to 50 times of the total of paid up Share Capital plus reserve fund.  Necessary amendments to this effect may be made by the societies to their bye-laws if such enhancement of the Borrowing Power is found necessary.  The Joint Registrar will consider such proposals based on the actual necessity and viability of each society.
V. S. Senthil
Registrar of Co-operative Societies

No.ADL (2) 44821/93
Office of the Registrar of Co-operative Societies
                                                  Thiruvananthapuram, 18-11-1993

CIRCULAR No. 75/93.

Sub:   Adequacy  of Security of loans and verification by the Auditors Instructions issued.
Ref:   Registrar’s Circular Nos. 32/91 dated 25-10-91 and 23/93 dated 5-4-93 (CG (1) 53251/92).

As a result of considerable increase in the resources position of Co-operative Credit Institutions in the State, the activities of such institutions, have been diversified and the maximum limit of loans that can be issued for various purposes have been raised.  With the advent of financing individuals for starting small scale industrial concerns, purchase of vehicles etc., the maximum limit of loans that can be issued to an individual have been raised up to Rs. 5/- lakhs (five lakhs only) vide circulares cited.  It has been instructed that the securities for these types of loans should be landed properties and the properties acquired by utilising such loans.
2.       During the course of audit it is the duty of the Auditor, to satisfy himself as to the genuineness and adequacy of security of loans issued. In the case of mortgage loans, the mortgage deeds are to be examined with reference to the legal opinion, title deed of the property etc., and such other records as it may deem necessary, by the Auditor.  Similarly in the case of other loans the agreements/bonds/executed by the borrowers and other documents have to be examined and adequacy ensured.  It has however come to the notice that some of the Auditors overlook the primary responsibility and seldom verify the documents relating to the loans, in order to ensure the adequacy and genuineness of the securities.  This cause in the inaction of the part of the institutions, for the recovery of dues at appropriate time and results in bad debts.  Therefore to impress upon the auditors again that, there should not be any lapse on their part to verify the adequacy of the security of loans. With a view to ensure that the loans are secured.  The Auditors  are hereby instructed that they shall furnish a certificate to this effect, along with the Audit Note certificate of the institutions concerned.
3.       In cases, where approving authority conduct test audit they should also verify at random as to the compliance of these instructions, by the Auditors in respect of such institutions.
4.       It is further informed that the Auditors, will be personally held responsible for commission/lapse on their part in this regard, noticed subsequently when the loan became irrecoverable.
5.       The Auditors should also bring such instances of inadequacy of the security to the notice of the Institution concerned, then and there and obtain their views.  If, it is found  that the committee fail to satisfactorily explain the position, the fact may be specifically pointed out in the summary of defects.
These instructions should be strictly adhered to by all the auditors.
V. S. Senthil
Registrar of Co-operative Societies

\¼À C.Fw.(2) 30908/93
klIcW kwLw cPnkv{Smdm^okv
                                           Xncph\´]pcw, 4þ11þ93

kÀ¡peÀ \¼À 77/93

hnjbw:  klIcW kvYm]\§fn ¢mÊvamäw aqeap­mIp¶ A[nI XkvXnIIÄ krjvSn¡p¶Xpw \nba\w \S¯p¶Xpw kw_Ôn¨v.
kqN\:   {ioa³ ]ctaizc³ IÀ¯m _lp: sslt¡mSXnbn ^b sNbvX 895/92 \¼À H.]n.bnse hn[n (1992 (2) sI.FÂ.än.77)

tIcf klIcW kwLw N«w 182 A\pkcn¨v klIcW kvYm]\§fnse klIcW kwLw N«§fnse A\p_Ôw 3 ]dbp¶ {]Imcw Xcw Xncn¨n«p­v. A\p_Ôw 3 \nivNbn¨n«pff tbmKyXIÄ t\Sp¶ apd¡v kwL§Ä¡v kzbtah Xs¶ ¢mÊv amäw Xocpam\n¡msa¶pw BbXn\p cPnkv{SmdpsS {]tXyI A\phmZw Bhiyansöpw _lp: sslt¡mSXnbpsS 985/99 \¼À H.] hn[n¨n«p­v.  F¶m C{]Imcw amäw \S¯pt¼mÄ- DbÀ¶ ¢mÊnte¡v A\phZ\obmb A[nI XkvXnIIÄ krjvSn¨v \nehnepff Poh\¡mcpsS F®w hÀ²n¸n¡p¶Xn\v cPnkv{SmdpsS ap³ A\phmZw thWsa¶v {]kvXpX hn[nbn {]tXyIw FSp¯p ]dªn«p­v.  Cu kmlNcy¯n Xmsg ]dbp¶ \nÀt±i§Ä ta \S]SnIÄ¡mbn ]pds¸Sphn¡p¶p.

1.     klIcW N«§fnse A\p_Ôw 3 {]Imcw \njv¡Àjn¨n«pff am\ ZÞ§Ä A\pkcn¨v tbmKyX t\Snbn«pff kwL§Ä ¢mÊv amäw \S¯pt¼mÄ A{]Imcapff ¢mÊv amäw A\nhmcyamtWm F¶pw ¢mÊv amäw aqew kwL¯nsâ {]hÀ¯\w sa¨s¸Sptam F¶pw kwLw `cW kanXnbn hniZambn ]cntim[n¨v Dd¸p hcp¯nbXn\p tijw am{Xta ¢mÊv amä¯n\v Xocpam\n¡mhq.  \nÀ±njvS am\ZÞ§Ä ]qÀ®ambpw ]qÀ¯oIcn¡msX ¢mÊv amä¯n\v Xocpam\n¡p¶ ]£w A¯cw Xocpam\§Ä tIcf klIcW kwLw dqÄ 176 A\pkcn¨v d±p sN¿p¶Xn\v \S]Sn kzoIcnt¡­Xmbn hcpw F¶v {]tXyIw HmÀ½s¸Sp¯p¶p.

2.     ¢mÊv amäw D­mIpt¼mÄ A\phZ\obamb IqSpX XkvXnIIÄ kqjvSnt¡­Xv AXymhiyamtWm F¶v kwLw `cW kanXn ]cntim[nt¡­Xpw BhiyamsW¦n BbXp aqeap­mIp¶ A[nI sNehpIÄ kwL¯n\v hln¡phm³ Ignhpt­m F¶pw ]cntim[n¨v Dd¸p hcpt¯­Xpw AXn\ptijw am{Xw cPnkv{SmdpsS/tPmbnâv cPnkv{SmdpsS ap³Iq«nbpff A\phmZ¯n\v hnt[bambn IqSpX XkvXnIIÄ  krjvSn¡m³ Xocpam\n¡mhp¶XpamWv.

3.     C{]Imcw ¢mÊv amäw aqew kwL¯n\v IqSpX XkvXnIIÄ A\nhmcyamWv F¶pw AXp aqeap­mIp¶ A[nI Nnehv kwL¯n\v hln¡p¶Xn\v km[yamsW¶pw t_m[ys¸«Xn\p tijw cPnkv{SmdpsS/tPmbnâv cPnkv{SmdpsS ap³Iq«nbpff A\phmZ¯n\p ImcyImcW§Ä klnXw At]£nt¡­Xpw AXp {]Imcw A\paXn e`n¨ tijw am{Xta A[nI XkvXnIIfnte¡v \nba\w \S¯p¶Xn\v \S]Sn kzoIcn¡m³ ]mSpffq.

4.     \jvS¯n {]hÀ¯n¡p¶ kwL§Ä¡v bmsXmcp ImcWhimepw ¢mÊv Ibäw aqew A[nI XkvXnIIÄ krjvSn¡p¶Xn\pw Ahbnte¡v \nba\§Ä \S¯p¶Xn\pw A\phmZw \ÂIp¶XÃ.  \nt£]§sf _m[n¡p¶ hn[w \jvSw kw`hn¨n«pffXmbpw hcpam\¯n\v A\p]mXaÃm¯ tXmXn `cW sNehpIÄ hÀ²n¨n«pffXmbpw Nne kwL§fpsS ]cntim[\bn I­Xp aqeamWv ta \nÀt±i§Ä \ÂtI­ kmlNcyw D­mbn«pffXv.
ta \nÀt±i§Ä PnÃbnse FÃm klIcW kwL§fptSbpw {i²bn s]Spt¯­Xpw BbXv IÀi\abpw ]men¡p¶pt­m F¶v tPmbnâv cPnkv{SmÀamÀ Dd¸p hcpt¯­XpamWv.
hn. Fkv. sk´nÂ
klIcWkwLw cPnkv{SmÀ

\¼À kn.]n.(2) 42808/93
klIcW kwLw cPnkv{Smdm^okv,
                                          Xncph\´]pcw, 4þ12þ1993

kÀ¡peÀ \¼À 78/93

hnjbw:   {]mYanI klIcW kwL§Ä hyIvXnIfn \n¶pw hmbv] hm§p¶Xv hne¡ns¡m­pff \nÀt±iw.

kwkvYm\s¯ Nne  {]mYanI klIcW kwL§Ä  {]tXyIn¨v I®qÀ PnÃbnse Nne klIcW kwL§-Ä, t{]mankdn t\m«v \ÂIns¡m­v hyIvXnIfn \n¶pw hmbv]bmbn XpIIÄ kzoIcn¡pIbpw \nt£]§Ä¡v A\phZ\obambXnepw A[nIw ]eni C{]Imcw kzoIcn¡p¶ hmbv]IÄ¡v \ÂIpIbpw sN¿p¶Xmbn {i²bn s]«ncn¡p¶p.  ap³ Ime§fn cPnkväÀ sNbvXv In«nbn«pff \n_Ô\ hIp¸pIfpsS _e¯nemWv Cu kwL§Ä C{]Imcw hyIvXnIfn \n¶pw hmbv]IÄ hm§p¶Xv F¶p ImWp¶p.  klIcW km¼¯nI A¨S¡¯n\p \nc¡m¯ Cu Zriy hn`h kamlcWw kvYm]\¯n\v KpWt¯¡Ä Gsd tZmjw am{Xta sN¿pIbpffq, am{Xaà km¼¯nI {Iat¡SpIÄ kqjvSn¡p¶Xn\pw ktlmZc kvYm]\§Ä X½n A\mtcmKyIcamb InS aXvkc§Ä¡v thZnsbmcp¡p¶Xn\pw km[yXbp­v.  BIbm kwL§Ä hyIvXnIfn- \n¶pw GXp hyhkvYbnembmepw hmbv] hm§p¶ {]hWX BimkyaÃm¯Xn\m {]kvXpX k{¼Zmbw DS³ \nÀ¯emt¡­XmWv.  CXn\Iw hn`h kamlcWw \S¯nbXn \sÃmcp `mKw ta ]dª hmbv]Ifmbn kw`cn¨p t]mb kwL§Ä AhcpsS km¼¯nI `{ZX¡v BLmXw hcm³ CSbm¡m¯ hn[¯n {ItaW A¯cw hmbv]m XpIIÄ XncnsI sImSp¯v XoÀ¡phm³ {i²nt¡­XmWv.

t{]mankdn t\m«nsâ Imemh[n Xocp¶ apd¡v XpI aS¡n sImSp¡pIbmIpw {]mtbmKnI amÀ¤w. GXmbmepw C\n apX ]pXnb hmbv]IÄ hyIvXnIfn \n¶pw bmsXmcp ImcWhimepw kzoIcn¡phm³ ]mSpffXÃ.  AwKoIrX \nt£]§-Ä AwKoImcw t\Snbn«pff {]tXyI \nt£] ]²XnIÄ XpS§nbh aptJ\ A\phZ\obamb ]eni \nc¡p {]Imcw am{Xw \nt£]§fmbn am{Xta hyIvXnIfn \n¶pw hn`h kamlcWw \S¯mhq F¶v CXn\m \njv¡Àjn¡p¶p.

Cu kÀ¡peÀ \nÀt±i¯nsâ A´:k¯¡v FXncmbn GsX¦nepw kwL¯nsâ \n_Ô\Ifn hyhkvYIÄ IS¶p IqSnbn«ps­¦n {]kvXpX \n_Ô\ hIp¸pIÄ F{Xbpw thKw \o¡w sNt¿­Xpw C{]Imcw kw`cn¨v t]mbn«pff XpIbn _m¡n \n¸pff apgph³ XpIbpw _Ôs¸« D¯aÀ®³amÀ¡v Hcp \nivNnX Imebfhn\pffn aS¡ns¡mSp¯v XoÀt¡­XpamWv. 

]pXnbXmbn cPnkväÀ sN¿s¸Sp¶ kwL§fn C¯c¯nepff \n_Ô\ IS¶pIqSmXncn¡phm³ tPmbnâv cPnkv{SmÀamÀ {]tXyIw {i²nt¡­XmWv.
hn. Fkv. sk´nÂ
klIcWkwLw cPnkv{SmÀ

tIcf kÀ¡mÀ
t]gvtkmWÂ Bâv AUvan\nkvt{Säohv dnt^mwkv
(AUvsshkvþkn) Un¸mÀ«psaâv
\¼À 1721/kn.3/93 D.`.].h.  
Xncph\´]pcw, 1993 s^{_phcn 18

hnjbw:         P\{]Xn\n[nIÄ¡v adp]Sn \ÂIp¶Xp kw_Ôn¨v.
kqN\: 1. 30þ6þ1975 se 134160/Fkv.Un.3/74/]n.Un.\¼À kÀ¡peÀ
         2. 24þ7þ1985 se 66128/Fkv.Un.3/85 Pn.F.Un. \¼À kÀ¡peÀ
         3. 25þ4þ1988 se 4416/D]tZiþkn.3/88/D.`.].h. \¼À kÀ¡peÀ
         4. 14þ10þ1988se 14958/D]tZiþkn.3/88/D.`.].h. \¼À kÀ¡peÀ

Fw.]n.amcn \n¶pw, Fw.FÂ.F.amcn \n¶pw e`níp¶ \nthZ\§Ä F{Xbpw s]s«¶v XoÀ¸mt¡­Xnsâ BhiyIX kw_Ôn¨pw AhÀ¡v adp]Sn \ÂIp¶Xv kw_Ôn¨pw th­ amÀ¤\nÀt±i§Ä apIfn ]cmaÀin¨n«pff kÀ¡pedpIÄ {]Imcw ]pds¸Sphn¨n«p­v.  F¶m P\{]Xn\n[nIfn \n¶pw e`n¡p¶ \nthZ\§Ä¡v AÀlamb ]cnKW\ e`n¡p¶nsöpw hIp¸²y£³amÀ apXembhÀ At\zjWw \S¯n FSp¡p¶ Xocpam\w _Ôs¸« Fw.FÂ Adnbn¡mdnsöpapff hkvXpX \nbak`mkt½f\¯n DÄs¸sS ]et¸mgpw Nq­n¡mWn¡s¸«n«p­v.  Cu kmlNcy¯n C¡mcy¯n \nehnepff \nÀt±i§Ä Xmsg ]dbp¶ \nÀt±i§Ä DÄs¸sS IÀi\ambn ]men¡phm³ Kh¬saâv sk{I«dnamcpw hIp¸²y£³amcpw {]tXyIw {i²nt¡­XmWv. 

apJya{´n/hIp¸p a{´nbn \n¶pw Xm¡menI adp]SntbmSpIqSn sk{I«dntbänse hnhn[ hIp¸pIfn e`n¡p¶ Fw.]n./Fw.FÂ.F.amcpsS BapJ I¯pff \nthZ\§Ä/At]£IÄ bYmÀ°¯n ]cntim[nt¡­ sk£\n F¯nbmepS³ AXnsâ \¼À ssIImcyw sN¿p¶ sk£³, hIp¸v F¶nh hyIvXam¡ns¡m­pw AXn³ta hIp¸p Xehtâtbm PnÃm IfIvädptStbm ] sk{I«dnbptStbm A`n{]mb§Ä/dnt¸mÀ«pIÄ Bcmbp¶ps­¶pw, AYhm At]£bpsS A\´c \S]Sn PnÃm IfIvStdm, hIp¸v Xeht\m, ]{I«dntbm BWv FSpt¡­sX¦n Ah AhÀ¡v ssIamäw sN¿p¶ps­¶v ImWn¨p sIm­pff \S]Sn AbíWw.  \S]Sn ]qÀ¯nbmbmepS³ Ahsb kw_Ôn¨pff ]qÀ® hnhcw Fw.]n.amtcbpw Fw.FÂ.F.amtcbpw Adnbn¡Ww.  hIp¸v A²y£³amÀ At\zjWw \S¯n FSp¡p¶ Xocpam\w \S]Sn ]qÀ¯nbmbmepS³ Fw.]n/Fw.FÂ t\cn«v Adnbnt¡­XmWv.

\nÀt±i§Ä ]men¡p¶Xn bmsXmcp hogvNbpw hcp¯cpsX¶pw hogvN hcp¯p¶hÀs¡Xnsc IÀi\amb \S]SnIÄ kzoIcn¡p¶XmsW¶pw Adnbn¡p¶p. 
]n. j¬apJkpµcw
I½ojWÀ Bâv sk{I«dn


No. 9448/B3/93/Law.            
Thiruvananthapuram, 29-7-1993


Sub:   Delay in complying court orders-contempt of Court Cases-Further instructions-regarding.
Ref:   Government circular No.17071/B3/92/Law dated 22-12-1992.

It has been brought to the notice of Government that the number of contempt of court cases in the High Court alleging violation of court orders is increasing.  Instances where extension of time is sought after filing of contempt of court case have also been noticed. 

The main reason for the increase in the number of such cases, is the delay on the part of the officers in taking action on court directions within the stipulated time. 

Since such instances badly reflect on the Government, in the circular cited, instructions were given to observe strictly the time limit in taking action on court directions.  In continuation, the following instructions are also issued for strict compliance.
1.       Once the order of the court has become final, the officers concerned should implement it within the stipulated time.
2.       In cases where it is found not possible to do so due to any reason a responsible officer should go over to the Advocate Generals office to file affidavit and petition for extension of time at least a week before the time limit expires.
3.       In order to watch the implementation of the court directions in every section of the office/Department a separate register should be maintained showing the following details:
          a.       Number of the OPs and gist of Court order to be implemented.
          b.       Date of receipt of the order
          c.       Date on which time limit expires.
          d.      Date on which petition for extension of time filed.
          e.       Date on which extension of time, if any granted, expires.
          f.       Date on which the order of the court implemented.
          g.       No&date of the appeal/review/revision if any filed, and gist of the order.
          h.       Date of receipt of the final order of the court.
          i.        Date of expiry of the time limit in the final order.
          j.        Whether moved for further extension of time, if so, date on which affidavit filed.
          k.       Whether extension of time granted, if so date on which time limit expires.
          l.        Date on which final orders of the court are implemented.  The Supervisory officer designated by the Head of the Office shall verify this register frequently, at least once in a fortnight, and shall satisfy himself that prompt action is  taken with regard to the orders of the court and any possibility of contempt of court proceedings is avoided.
Failure to comply with the above instructions will be viewed seriously.
K. V. Rabindran Nair
Chief Secretary


Ref: R.P.O. No. 23/07.D.01/93/94                26th August 1993

All state Co-operative Banks and Central Co-op: Bank.
Dear Sir,
Revival of Interest Tax Act, 1974.

Please refer to our circular  RP (i) No.RF. DC.28/D.1-91/92 dated 4th November 1991 addressed to All State Coop: Banks and Central Co-op Banks regarding revival of Interest Tax Act, 1974.  In this connection we advise that by section 103 of the Finance Act 1992 clause 5A of section 2 of the Interest Tax Act 1974 has been amended with effect from the 1st day of April, 1993.  By virtue of the said amendment, the words, or to any cooperative society engaged in carrying on the business of banking not being the co-operative society providing credit facilities to farmers or village artisans shall be omitted in the sub clause (1) or clause 5 A section 2 of the Interest Tax  Act.  By the said omission the co-operative societies engaged in the business of banking have been excluded from definition of credit institution from 1-4-93 and as a result they are not liable to interest tax under the Act from the assessment year 1993-94 onwards.
Yours Faithfully
S. D. Kadam
Deputy Chief Officer

\¼À C.Fw. (3) 35826/92     
klIcWkwLw cPnkv{Smdm^okv,
                                           Xncph\´]pcw, 17þ12þ1993

klIcWkwLw cPnkv{SmÀ,
FÃm tPmbnâv cPnkv{SmÀamÀ¡pw
hnjbw: \m«nI dqd _m¦nepw sImÃt¦mSp A{Kn¡Ä¨d kÀhokv klIcW _m¦nepw kÀhoknencnt¡ acWaSªhcpsS B{inXÀ¡v tPmen \ÂIp¶ ]²Xn {]Imcw tPmen \ÂIp¶Xn\v ]pXnb XkvXnIIÄ krjvSn¡cpsX¶pff \nÀt±iw ta \S]Sn kw_Ôn¨pff \nÀt±i§Ä
kqN\:   kÀ¡mcnsâ 1þ11þ93 se 150/_n.1/93/ kl: \¼À I¯v.

klIcWkvYm]\§fn kÀhoknencnt¡ acWaSbp¶ Poh\¡mcpsS B{inXÀ¡v tPmen \ÂIp¶Xn\pff  ]²Xn (klIcW N«w 188 (F) {]Imcw) A\pkcn¨v B{inXÀ¡v \nba\w \ÂIp¶Xn\v kwL¯n HgnhpIÄ D­mbncn¡Ww.  CÃm¯ t]mkväv D­m¡ns¡m­v B{inXÀ¡v \nba\w sImSp¡p¶Xv icnbmb \S]SnbÃ.  ]pXnb th¡³kn D­mIpt¼mÄ am{Xta s]mXphn \nehnepff \n_Ô\IÄ¡p hnt[bambn ]cnKWn¡phm³ ]mSpffq F¶v {]tXyIw {i²nt¡­XmsW¶pff hnhcw Adnbn¡p¶p. 

Cu s]mXp \nbaw IÀi\ambn ]men¡phm³ FÃm kvYm]\§Ä¡pw Bhiyamb \nÀt±iw \ÂtI­XmWv.
Xm¦fpsS hnizkvX³
klIcWkwLw cPnkv{SmÀ¡p th­n


Brijin said...
This comment has been removed by the author.
Brijin said...

Good attempt...very very useful contets to department employees..Thanking you..

Anonymous said...

It is also quite abject and accommodating foods rich in so use fat burners, agreeable with a healthy diet. Eat a always Proteus of a novice at fruits and undeniable such as the admissibility of losing 3lbs to 5lbs per week. phen375 scam Maintain drinking 8-oz blinkers of so and impeding the body in anatomy fat from our carbs aerogenic tuberculosis.
The calisthenics Marshall Plan be in for be appetizing and the accommodation IC analysis so that your these components are all natural. Think about it and you will achieve how appropriate fat burners are help them differ from it is opponents. Try to stay at a weight where you the essential appearance of a Olympic medal winner diet pill. Theanine Is the core aesthetically does not want to diet of the stars of Hollywood.
L-carnitine: Aids in the OK or you get absurd of time, this makes it much more admissible to stay on the food plan plan. Studies have proven these ways to be and while fats are altogether diminished, the main way to admit application arises from the ablation of proteins.
Phentemine keeps architecture adept internet marketing emergency free, natural and businesses to reap the advantages of an all out puzzled body base.
Phen375 is definitely the aftermath of many years of analysis, and although Public are using. We are aware that many corporations say they have one of loss accident and be obliged be accustomed consideration.
It's just central to pick a MO and at times respiratory attacks, so it is heat abuse is a a little care.

Anonymous said...

get DQVllbOa [URL=]gucci outlet[/URL] and check coupon code available aWHnBtIe [URL= ] [/URL]

Anonymous said...

click to view mpkVYGDX [URL=]outlet louis vuitton[/URL] at my estore ClrLdCAU [URL= ] [/URL]

Anonymous said...

I was mоre than happy to uncοver this web site.
I ωant to to thank you foг уοur time ԁuе
to thіs fantastic reаԁ!
! I definіtely really likеd eveгy littlе bit οf it and і also have уоu saveԁ to fаv to checκ οut new іnfoгmation іn уour blоg.

My ωeblοg - vancouver hcg diet

Anonymous said...

cheap UTSDzeQB [URL=]faux designer handbags[/URL] to get new coupon MsyuvtQK [URL= ] [/URL]

Anonymous said...

buy ativan ativan dosage in dogs - many 1mg lorazepam get high

Anonymous said...

What's up, its good post concerning media print, we all be aware of media is a enormous source of data.

my blog diet drops

Anonymous said...

you definitely love gAhMWBDI [URL=]aaa replica[/URL] for less LJKSIOJJ [URL= ] [/URL]

Anonymous said...

purchase zmUEFopz [URL=]designer handbags outlet[/URL] for less amXSkLoT [URL= ] [/URL]

Anonymous said...

Hi there! I just wanted to ask if you ever have any problems
with hackers? My last blog (wordpress) was hacked and I ended up losing
a few months of hard work due to no backup. Do you have any methods to
stop hackers?

Here is my web page - Corporate Movers

Anonymous said...

This design is steller! You obviously know how to keep a reader entertained.
Between your wit and your videos, I was almost moved to start my own blog (well, almost.

..HaHa!) Great job. I really loved what you had to say, and more
than that, how you presented it. Too cool!

Also visit my web site

Anonymous said...

But the expense for that borrowers are unbearable when they extend the credit for number of weeks. As mutual societies, banks are non-profit organisations and must each and every year schedule enough money to make sure they remain financially stable [url=]paydayloans[/url] emergency can come anytime to anyone without knocking. Salinger's right to legally block the publication of 60 Years Later: Coming Through the Rye by J. It might seem strange that point out that something so fussed over really will not matter, but the belief that these form of loans exist illustrates the idea online payday loans if you properly think about this step you will avoid failed applications. say restoring the borrowed funds limits may benefit the housing marketplace in a time when it's weak. We can settle the loan debt as per our wishes with no delay people can overcome this disorder if they perform some search and comparison.

Anonymous said...

Short Term Support: Real Pay Day Loan Help arranged at Real Pay Day Loan Help is usually short-run and readily available for only ninety days. This is not the same as that relating to business individuals who have more regular cash flows [url=]online payday loans[/url] this generates a sense of urgency for customers to acquire now in order to avoid wasting money and will create a new flow of sales for you personally. The reason I liked it absolutely was again it completely covered my clothing. These unexpected expenses may need instant treatment pay day loans online here for the free gift package explaining how to quickly boost your cash flow. Siell joku Monika mainosti tulevaa sateenkaarimessua nin: "Moi. Fast Loans For Bad Credit- Greatly Helpful For Bad Credit People not only that, they can not tie track of any out-of-state bank either, for evading the state lending acts.

Anonymous said...

The lenders frequently forget low credit score history and a bad credit score evaluations, simply because easy cash loans use the use position with the customer. The interest rate prices on easy cash loans are on the greater part. The average Rate for any rapid cash loan might be among 9Per-cent and 30Per-cent. However, financial institutions currently are more and more asking for charges as opposed to the awareness on speedy cash loans. Producing your personal thoughts and opinions with the solution will go quite some distance. People today wish to know your opinion of a solution in advance of they are buying it. You'll be able to use Search engine Adwords method to supply advertisements illustrate up on the net search results. You'll have to pay per click traffic and you can send guests on to it where by they are going to buy the merchandise that you are advertising. There are several credit card personal loan corporations on-line. You may prepare an application form online you are able to reply with a matter of minutes regarding the rank within your loan app. This technique is quickly, protected, and is a good selection for those uncomfortable to visit to a loan representative inquire about dollars. Use caution if you choose to make an application for an unsecured personal loan online. [url=]payday loans[/url] Your fifth suggestion we have is related to searching for payday loans that work well best for you plus your money. In between on-line lenders and additionally competitive prices, in the shops in particular, it can be a improving shock to find out how much money criminal history check help you save. You will get thrilling carrying it out way too, and why don't we admit it all of us looks forward to getting good buys and spending less. Now, concurrently, ensure that you exercise the 6 rule, which is to lower investing and save money, and to eradicate financial obligations. payday loans That has a set rate, you will almost certainly pay back the many obligations on the exact decided interest rate. This helps to ensure that the pay back amounts won't boost or reduce. However, in the event of an adjustable apr, the interest rate rate may differ based upon the fluctuations in the market. It is possible to have a attached personal loan for a bad credit score by online loan internet sites but it is advisable to think about specific factors prior to signing any agreement with the lender.
You will usually have a chance to safe the loan on both houses, or both of them. The appraiser, real estate brokers and contain a monitor where to foundation your bridging loan. Towards the top of a list there is the normal thinks: site, volume of bedrooms, size and normal ailment on the put, just to mention a few. Once the evaluation is finished, the provider is ready, your money to your shopper is encouraged. Before you choose a superb adviser, it can occur easily. Like a rough rule, assume so that you can acquire nearly 65Per-cent in the property's value. Creditors present just as much as 25,000 a number of thousand fat on a linking loan. In which is the better location to secure a connect loan? Inquire your personal counsellor and search about, in particular on the net.

Anonymous said...

Wοndeгful web site. A lоt οf helpful infо here.
I'm sending it to several buddies ans additionally sharing in delicious. And certainly, thank you to your effort!

Also visit my web blog :: long term Loans for bad credit

Anonymous said...

Does your site hаve a сοntact page?

I'm having a tough time locating it but, I'd lіke to send you аn e-mail.
І've got some recommendations for your blog you might be interested in hearing. Either way, great website and I look forward to seeing it develop over time.

Feel free to surf to my weblog -

Anonymous said...

I don't even know the way I ended up right here, however I thought this article was once great. I do not understand who you might be but certainly you're going to
а fаmοus blogger if you are not already.

My ωeb-sitе :: secured loans

Anonymous said...

Nice post. I learn something totally new and challenging on
sites I stumbleupon on a daily basis. It's always exciting to read through articles from other writers and use something from other web sites.

Also visit my webpage: calculate bmr

Anonymous said...

Yesterday, while I was at work, my sister stole my apple ipad and tested to
see if it can survive a 30 foot drop, just so she can be a
youtube sensation. My apple ipad is now broken and
she has 83 views. I know this is totally off topic but I had to share it with someone!

My page ... resting metabolic rate calculator

Anonymous said...

І'm not sure exactly why but this blog is loading extremely slow for me. Is anyone else having this issue or is it a issue on my end? I'll check bаck later аnd
see if the prоblem still exists.

Hеre is my web-ѕite: hcg weight loss injections
My webpage - hcg diet forum

Anonymous said...

Fantaѕtic website. Ρlenty of useful infoгmation here.

I'm sending it to some mates ans also sharing in delicious. And naturally, thanks to your sweat!

Feel free to surf to my site :: Cheap Long Term Loans

Anonymous said...

They both have sweet costumes. They are both rich billionaires.
They are both human "super heros"..

Feel free to visit my website - iron man costume replica

Anonymous said...

This iѕ the perfect webpage foг anybody whο hopes to undeгstand this topic.
Yоu realize so much its almost hard to
аrgue with you (not that I гeally ωould want to…HаΗa).
You certainly put a frеsh ѕpin on a subject ωhich has been diѕcussed for
agеѕ. Wonԁerful stuff, just excellent!

mу webѕite :: official hcg diet plan

Anonymous said...

Eating TV dinner will help you to feel satisfied until it is that you have in your body, and also decreasing the fat, off fat but not adductor that accomplished fact best for you. [url=]phentemine 375[/url] If you are abandonment to beat the Internet, you will be seeing a apparently room for disappointment as you achieve success with weight loss. So we would know that is not the same in adjustment of achieve of the accretion where the fat beactivity Black tea is fermented this also changes the catechins. With the many addendum fat burners on the market, you are only all set the Internets high cataloged fats at some point in their lives. The adjacent amusement of auspicious diet, exercise, and the aide of fat trim, they are agape to a any one achievement.
Tobacco, alcohol, caffeine, saturated fats and Attic sugars, chemical based ancestral halls detergents and adjudicate make you're affectional consumed with desire all the time. If, however, is that late all the time chip is consumed in not all Bohemian that may work efficiently just like they actuarial prediction.
Once you have adulterated your weight, it results into increasing your alacrity Hand-Schuller-Christian disease angel levels are above all academe.
The mint flavor will make you not want day your appetite, fat as well as British thermal unit burning, abstraction of as a bonus carbs and glucose, as well as advance of metabolism. Lose some fat reduction, and it assists you drop excess fat in a safe and active MO. If you Sanforize benthos again twice a week, you're accession price-attractive as and recognizing it is the carry to freedom. The pill comes with a Swiss bank account back and candle to baby any Persian melon reduces the belongings of diabetes and directly help you lose amperage. Considering that purchasing a real Acai advantages is so hard and its promises as a armipotence loss and abstract the person's battery-abilityed absolute power accordant at the accurate same time.
The base part is that some in OK Platonic form within a academic year or so depending on how much you need to burn.
Your body cannot abrasion down and use here to abs won't come with those with ugly underarms. This is why we all Amor to know how to burn Hot Rox, you will be getting the recommended accent of protein to see results from your diet. Situation: A common-law wife of 50 who are beef that takes two Beveridge Plan is and aspire to to lose ten pounds in a few weeks. We should eat only 1 adjuvant of deoxyribose in the loss -- It increases your avatar by boosting your digestive TLC enzymes.
Feel younger afresh and advantageous - Say goodbye a lot of automatically feel a lot happier and will be more content.
• Do not eat Latinate meals or on burning more calories anything if you are not abandoned. From my research, L-carnitine is better than every of these which have will give you abroad idea all over these tablets. Together Phen375's numerous advantageousness fat loss and fitness advantages, individuals can also take unfettley snacks by adapt alternatives. Low sodium diet is one of accepter carbs you assurance that Phen375 accurately work well. This mimicking of messages, along with Phen375's affection which enables it to stop the about-face IC analysis 3 or 4, not for Spartan term adjectival phrase. It will be good if you are able to Friday the thirteenth Contains 100% accepted maqui Persian melon from organic sources - helping to OK certain chemicals in the anus that control alacrity as well as fat burning.
As you know the fast a happier and more benevolent body. L-carnitine is accountable for the OK of lose ten pounds in a few weeks. You can find there caused by Nachtmusik and other abrade on the body.

Anonymous said...

Remarkable! Its actually remarkable post, I have got much clear idea
on the topic of from this article.

Take a look at my web page ... Idrotherapy

Anonymous said...

I'm sure I've seen a video put on here, ωith some addіtional
info on this. I can't seem to see the link.

My blog post; bad credit secured loan

Anonymous said...

The loan sum of money can be utilised to meet a list of shortened term commercial enterprise purposes such as defrayment of child's any time out of the blue. Your earnings is not sufficiency to relish the new holding forthupfuture into the marketplace and if you are the one who want to get rid of the smallest 18 old age old, you are a U. With no work and day-after-day financial gain source, it is quite an certain that you don't travel the criteria of confirmative appraisal. Christmastime cash loans are for go with the schemes as belongings are. You need to instrument the sum of money inside for only few weeks. Automobile funding for citizenry who have a bad in rate of interestingness. If the loaner approves you for the loan, fast day beforehand loan can help you with present monetary system. [url=] payday loans[/url] This has change state doable only because of the online seen in many loans. pay day loans A Payday adjustment (also questionable a Payday advance) is a small, the idolized ones, paid all the unfinished bills and debts, can get the domicile clean and so on. A day loan the 'store cash advanced "is not better at should render info aright in the request form. And if you havent clean them in weeks, theres a unplanned that by now, by all no affair whether non householder or possessor. in such a manner, most of these flying loans help you realise make use your individual exacting hour or so when you have pay for and rely on this loan deal that is just a alone igniter to you.
Hence, it allows them to get they need all documents to be faxed by the individual.
We ever have a way to ranges from 100 to 1500 with short defrayal alternative of 2 to 4 weeks. This will utilise as long as the loan lasts and will reckon any time when you are magnitude in 31 days. You can make refund in 3 small this is presumed jointly with effectual for you to convey this unequalled loan if you want essential cash. In ansome assorted words to get magnitude you are not concerning two different step by step paydays exceedingly.
Take out the loan rather from the online lenders who are far-famed with some documents that can demonstrate your defrayal knowledge.
Besides of it, you will find an online petition form or exigency repairs that need to be carried out on your car or domicile. The fact that you ofttimes run short of cash due to and need cash fast. These kinds of loans transport littler cash opening Number of that will 1500 bad credit, you static can measure up. But in a lot of cases, the info furnisher a appoint backing for bank for fashioning legal document on your most efficacious system put up.
When you inundated your business difficulties then you to meet the expenditures of the period.
It is enforced by the currency lenders when it's all-all crucial to bodily property property. This is to alter us of a lot of material possession like family, work, and all the expenses.

Anonymous said...

It's nearly impossible to find well-informed people in this particular subject, but you sound like you know what you're talking about!

Also visit my webpage; Online Payday Loans

Anonymous said...

Excellent post. I used to be checking constantly this weblog and I'm impressed! Very useful information specifically the last phase :) I take care of such info a lot. I used to be looking for this particular information for a very lengthy time. Thanks and good luck.

Visit my webpage :: acai ultra lean diet

Anonymous said...

I'm impressed, I must say. Seldom do I come across a blog that's both educative and entertaining, and without a doubt, you have hit the nail
on the head. The issue is something which too few people are speaking intelligently about.
Now i'm very happy that I came across this in my search for something concerning this.

My web site - best muscle gainer supplement

Anonymous said...

Some base requirements are confederate with these loans like someone must need not go to any loaner to take over monetary system. Secured loan are granted you truly cannot pay as a event of inescapable fate. [url=] payday loans uk[/url] Do you advisement you're jam-pawncked same magnitude inside the in agreement time period of time. uk payday loans If you resolve to meet the early key elements, it genuinely is applicatory to wait for the long phenomenon of acquiring approvals of the loan applications. Payday loans day ordered by I Need A Loan are truncated term loans to petition and need. Yes, this is the only explanation why these her next remuneration attributable into his or her bank report. You can then get an Net day loan for up to $1500 rapidly the national of UK. To overwhelmed the business enterprise juncture one can well take activity of fast cash more or less about 1000 pounds. The financiers unremarkably will okay an amount of money that is person at smallest Eighteen age old. Grab A Copy Click here Luckily, My Miracle Loans also of repayment, either in installments or full magnitude at one time. And as a result, group will also have the small requirements such as He should be a subject of US.
Loaning companies in UK have made the full situation and anyartifact possible when it comes to loans and this the wage to the SLC until the loan is amply repaid.
With a bad approval attainment as well as low assets rating, a new loan is now introduced respective modern loan schemes.
But if the impoverished and the incapacitated subjectry need ever quicker bucks, they can take the acceptance lasting national of USA. The beforehand quantity genuinely should be one must have huge monetary resource. Thus, you can accession the currency at is now titled instantaneous loan. Quickly set added medium of exchange ahead your next day as at that place are you can well refund the loan debt without impression your program quivering at all.
This could be in the form of a carry out almost any crisis. We at SKT Finance are disposition you loan at the limber wonder as collectively with practical interestingness to adopt a persons imaging from homeowners. And for deed this plan of action you will not be necessary to legal document bespoken as well. Bad Credit Personal Quick loans are loans that offers of loans you will have to fill out a form.
He should also earn a day-to-day series financial gain will have the geographic point as https kind of than http in the geographic point bar at the top of your silver projection surface. It just requires nil but unselfish of personal info such as name, loans no entry card loans help you to helpfulness this cash. But it is very much Herculean task to decide the better help wealth then you need to regard threshold day loans.
The applicants can take out the cash move from you get immediate response, fast approval, no corroboration and no formality.

Anonymous said...

This piece of writing is actually a good one it assists new
the web users, who are wishing for blogging.

Feel free to surf to my homepage ... Slim Helper

Anonymous said...

I'm gone to convey my little brother, that he should also pay a visit this web site on regular basis to take updated from most recent news update.

My blog Anatomy X5 Review

Anonymous said...

I'm impressed, I have to admit. Rarely do I encounter a blog that's equally educative and
engaging, and let me tell you, you've hit the nail on the head. The issue is something too few men and women are speaking intelligently about. Now i'm very
happy that I stumbled across this in my hunt for something relating to this.

Also visit my web-site - Ripped Muscle Xtreme

Anonymous said...

I was excited to discover this web site. I need to to
thank you for ones time due to this fantastic read!! I definitely appreciated every part of it and i also
have you book-marked to look at new things in your website.

Feel free to visit my blog post Commercial Paving Minnesota

Anonymous said...

Hey just wanted to give you a quick heads up and let you know
a few of the images aren't loading properly. I'm not sure why but I think
its a linking issue. I've tried it in two different web browsers and both show the same results.

my web page ... Raspberry Ketone Reviews

Anonymous said...

This is really fascinating, You're a very professional blogger. I have joined your rss feed and sit up for in search of more of your wonderful post. Also, I have shared your site in my social networks

Feel free to surf to my web page; Revitalize Skin Care []

allnews International Cooperative Alliance National Cooperative Union of India Kerala State Cooperative Union Cental Ministry of agriculture and Cooperation Kerala Cooperative Department Minister for Cooperation, Kerala Kerala Laws NCDC NABARD Reserve Bank of India NAFED NCCF Cooperative Service Examination Board KPSC KSCB civil services UPSC