I N D E X

Rules Subjects PageCHAPTER – I - PRELIMINARY 1

1. Short title & Commencement 12. Definitions 13. Determination of one-half, one third etc. 24. Forms 25. Net Profit 26. Definition of Cooperative 27. Exemption of Cooperative Societies from provisions of this

Act2

CHAPTER – II - REGISTRATION 38. Restriction for formation of certain cooperative societies 39. Application for registration 310. Registration of Society 311. Affiliation of Societies 412. Amendment of bye-laws 413. Making of Bye-laws 4

CHAPTER – III – Transfer of Assets & Change of Liabilities and Division and Amalgamation of Cooperative Societies

5

14. Consultation with Apex Society 515. Issue of order for division, amalgamation or re-organization 516. Promotion of subsidiary organization 517. Audit of subsidiary organization and the partnership contract

so entered by the cooperative societies5

CHAPTER IV – STATUS AND MANAGEMENT OF THE COOPERATIVE SOCIETY

6

18. Prohibition of admission of members and transfer of shares on the eve of General Meeting

6

19. Notice of General Meetings 620. Annual General Meeting 621. Special General Meeting 722. Requisition of Special General Meeting 723. Half-yearly General Meeting 724. Power of General Meeting 725. Chairman of General Meeting 826. Quorum of Annual or Half-yearly and/or Special General

Meeting9

27. Minutes of Annual General Meeting/and other General Meetings

9

28. Voting in Annual or Half-yearly or Special General Meeting 929. Chairman, Quorum, Minutes and voting in Half-yearly

General Meeting10

30. Adjourned Annual, Half Yearly and Special General Meeting 1031. General Meeting by delegates 1032. Division of area of a society for election of delegates. 1233. Framing of regulation by the Board for election of delegates 12

34. Constitution of Board 1235. Election of Directors at an Annual General Meeting 1336. Election of Office bearers 1337. Filling up of casual vacancy 1338. Filling up of vacancy in the Board where requisite number of

Directors cannot be elected due to disqualification or otherwise.

14

39. Reservation of seats on the Board 1440. Procedure for holding election in a General Meeting in some

cases15

41. First Board of Directors 2042. Qualification for membership of Board 2143. Nomination by a Cooperative Society to another Cooperative

Society21

44. Cessation of membership of a Board 2145. Removal and recall of a member of a Board and an office-

bearer22

46. Notice of Board Meeting 2247. Meeting of Board 2348. Voting at the meeting of Board 2349. Chairman of meeting 2350. Quorum of meeting 2351. Requisition meeting 2352. Powers of the Board 2453. Duties of the Board 2454. Powers and duties of the Chairman and

the Vice-Chairman of the Society.25

55. Orders of the Chairman and the Vice-Chairman to be placed before the meeting

25

56. Designation and power of the Government Officer on deputation

25

57. Duties of the Chief Executive Officer 2658. Administrator 2659. Procedure in case of difference of opinion 2760. Indemnification of the Chief Executive Officer 2761. Conditions of deputation under Section 33 2762. Emoluments, allowances or honorarium 2863. Duties of State nominee 2864. Meaning of “relative” 28

CHAPTER – V – Duties and obligations of Cooperative Societies

29

65. Address of cooperative society 2966. Change of name and its effect 2967. Books, Registers and Documents 2967A. Books and Documents to be open to inspection by members. 3068. Functions of the State Cooperative Union 3169. Functions of the District Cooperative Unions 3170. Affiliation of Cooperative with the West Bengal State

Cooperative Union and District Cooperative Unions.32

71. Annual Return 3372. Additional Returns 3373. Persons who will maintain accounts, books etc. 34

74. Custody of accounts, books and records 3475. Preservation and destruction of Books, Records etc. 3476. Preparation of Statements, etc. at the cost of Society and

recovery of such cost.34

77. Publication of Balance sheet 3578. Borrowings 3579. Borrowings and Deposits of Primary Agricultural Credit

Cooperative Society35

80. Restriction on borrowings of limited liability society 3581. Fluid resources or liquid cover 3682. Issue of Debentures 3882A. Vesting of assets of cooperative in the trustees upon issue of

debentures.38

82B. Issue of Bonds 3883. Financial assistance by the State Government 3884. Application for Loan 3884A. Loans and advances to members and non members 3985. Security for Loan 3986. Security for financial assistance to be granted by Primary

Cooperative Credit Society39

87. Period of Repayment 3988. Maximum Credit 3989. Restriction on issue of Loan 3990. Form of declaration creating charge on Immovable Property

of Members41

91. Form of declaration for creating Gehan on land or other Immovable property or interest therein.

41

92. Levy of water rate and embankment protection rate of non-members

42

93. Map of the irrigable area 4494. Levy of water rate and embankment protection rate 4495. The period within which and the manner in which mortgage

deed is to be sent to the registering office44

96. Grant of preference and exemption by the State Government under sub-section (3) of section 60.

44

97. Compromise or arrangement between Cooperative Society and its creditor

45

98. Conduct of sale by the sale officer 4599. Power of State Government to Guarantee 45100. Liability to furnish information 45101. Change of Liability 45102. Cooperative Society’s power to call for statement of claims 46

103. Cooperative Society’s power to call for notice of suits or proceedings against members.

46

104. Restrictions on transactions with non-members 46104A. Creation of Posts. 46105. Procedure for direct recruitment of staff by cooperative

societies.47

105A. Constitution of Selection Committee. 47106. Method of recruitment and conditions of service of the

officers and employees of cooperative societies.49

APPENDIX TO CHAPTER – V Method of recruitment and 50

Conditions of service1 Groupings 502 Status of employees 503 The minimum qualifications for appointment 504 The age for recruitment 515 Medical Fitness 526 Appointing Authority 527 Appointment 528 Commencement of Service 539 Seniority 5310 Pay, Allowances and other concessions 5311 Transfer and Training 5412 Leave 5413 Conduct and discipline 5514. Misconduct and disciplinary action 5615 Disciplinary and Appellate Authorities 5816 Suspension 5817 Removal from service on criminal conviction 5918 Resignation 5919 Retirement and Retirement benefits 6020 Appointment on Compassionate grounds 6021 Formulation of other conditions, if any 60 CHAPTER VI – Members of Cooperative societies and

their duties, rights, accountability, privileges and liabilities.

61

107. Eligibility for Membership 61108. Form and Manner of Admission to Membership 61109. Disposal of objection 61110. Appeal against refusal to admit any Applicant as Member of a

society61

111. Exercise of Rights of Membership & Liability of Members 62112. Appeal against order of Expulsion or Suspension 62113. Cessation of Membership of a Cooperative Society 62114. An association or body of persons as a member of a

Cooperative Society63

115. Manner of recalling a loan not utilized for proper purpose 63116. Restriction on interest of a Member of a Society with Limited

liability and shares64

116.A Disposal of deceased Member’s share or interest and procedure for calculation of value of shares

64

117. Nomination of transferee 64118. Refund of share value 65

CHAPTER – VII - Properties and funds of cooperative societies.

66

119. Investment of funds 66120. Utilization of Bad Debt Fund 66121. Use of Reserve fund and other funds in the business of a

society66

122. Employees’ Provident Fund 66123. Declaration of Dividend, Bonus, Rebate, etc. 67124. Cooperative Education Fund 68125. Contribution for Charitable purposes 69

CHAPTER – VIII Special Provisions for Housing Cooperative Societies

70

126. Functions of promoters 70127. Function of the Chief Promoter, the Chairman, the Vice-

Chairman and the Treasurer. 70

128. Holding of the first meeting of the board of a Housing Cooperative Society.

70

129. Report to the first general meeting and commencement of work

71

130. Allotment of plots or houses or apartments 71131. Membership 71132. Cessation of Membership 73133. Expulsion of Members 73134. Recovery of dues from member, after his entitlement to title

or interest in land or house or apartment.74

135. Powers and duties of the Board of Housing Cooperative Society

74

136. Escalation of Project Cost 76137. Financial transactions and maintenance of accounts in a

housing cooperative society76

138. Transfer and letting out by members of a housing cooperative society

76

139. Refund of deposits to a member or his nominee in the event of his resignation or expulsion or death.

77

140. Annual General Meeting of a Housing Cooperative Society 78141. Jurisdiction of the West Bengal State Cooperative Housing

Federation Limited.78

142. Restriction on borrowing 78143. Restriction on issue of loan 78144. Valuation of land 78145. Restriction on change in the scheme of the project and

number of projects in a Housing Cooperative Society79

146. Creation of second mortgage on a cooperative land, house or apartment in favour of the employer by a member employed in the public sector.

79

147. Mode of communication by members to a Housing Cooperative Society in certain matters

79

148. Apportionment of cost of land, house or apartment in Housing Cooperative Society.

80

149. Entitlement by a member of a Housing Cooperative Society to title or interest in any land, house or apartment.

81

150. Circumstances under which a member of a Housing Cooperative Society may reside outside the house or apartment allotted to him.

81

151. Quarterly Statement to be furnished 81CHAPTER – IX – Cooperative Service Commission, Cooperative Registration Council and Cooperative Election Commission

82

152. West Bengal Cooperative Service Commission 82153. Cooperative Registration Council 83154. Cooperative Election Commission 85

CHAPTER – X Audit Inspection and Inquiry 87155. Preparation of Panel of Auditors 87

155A. Audit under clause (b) of sub-section (1) of Section 97 of the Act.

87

155B. Annual Audit, Monthly Running Audit, Concurrent Audit , Re-audit etc.

88

156. Audit Fees 88157. Payment of Audit Fees 89158. Audit Report 90159. Assessment of Audit Fees on Cooperative Society 90160. Exemption and Remission of Audit Fees 91161. Procedure of Audit 91162. Audit objections 91163. Writing off Assets and Bad Debts 92164. Submission of special report by Audit Officer 92165. Form of Audit Statements 92165A. Seizure of Books and Documents by the Inspecting Officer or

Inquiring Officer92

CHAPTER – XI – Settlement of Disputes 93166. Reference of a dispute 93167. Filing of dispute 93168. Persons qualified to be appointed as Arbitrators 93169. Disposal of disputes 94170. Procedure for disposal of disputes 94171. Award or decision 96172. Amendment of award, order, etc. 96173. Withdrawal of reference by the Registrar 97174. Execution of decision or award 97175. Disposal of record 97176. Certified copy 98

CHAPTER – XII – Dissolution of Cooperative Societies 99177. Order for dissolution of a Cooperative Society 99178. Appointment or removal of Liquidator 99179. Publications of notice 99180. Remuneration of Liquidator 99181. Issue of summons by a Liquidator 100182. Liquidator to keep notes of deposition 100183. Recovery by Certificates 100184. Distribution of Assets. 100185. Final report of Liquidator and termination of proceedings 101186. Disposal of books, etc. by the Liquidator 101

CHAPTER – XIII – Special Provision for State Coop. Bank, Cooperative Agriculture and Rural Development Bank, Central Coop. Bank, Primary Coop. Credit Societies, Apex Housing Society & Urban Coop. Bank

102

187. Productive purposes for which a Cooperative Agriculture and Rural Development Bank may grant loan

102

188. Notice under Section 114 103189. Procedure for appointment of distrainer 103190. Powers and functions of the distrainer 103191. Sale of distrained property and appropriation of sale proceeds 104191A. Appointment of Sale Officer 106191B. Notice requiring payment from persons interested 106191C. Application for sale 106

191D. Procedure for sale 107191E Abandonment of sale 108191F Method of calculating expenses incidental to sale of property 109191G Procedure for the receipt, deposit, etc. 109191H. Procedure in default of payment of full amount of the bid

money109

191I. Application to set aside a sale 109191J. Setting aside or confirmation of sale 110191K. Appointment of receiver and his duties, powers, functions and

remuneration111

191L. Expenses of a receiver 111191M. Distribution of sale proceeds and bar to certain claims 111191N. Return of purchase money and payment of compensation 112191O. Certificate to be issued to purchaser and to be entered by the

Registering officer112

191P. Delivery of possession 113191Q. Procedure for the disposal of property purchased 113191R. Notice under Section126 114

CHAPTER XIV – Enforcement of obligations and recovery of sums due.

115

192. Procedure for conditional attachment of property 115193. Power to direct payment of dues 116194. Negligence 116195. Penalty for certain misdemeanour under Section 141. 116196. Officer responsible for carrying out the direction of Registrar 116

CHAPTER XV – Jurisdiction, Appeal And Review 118197. Cooperative Tribunal 118198. Revision 120199. Review 121200. Memorandum of Appeal and Review 121

CHAPTER – XVI –Procedure for certification 122201. Manner of Certification 122

CHAPTER – XVII – MISCELLANEOUS 123202. Cooperative Societies to get insured 123203. Payment of fees 123204. Inspection of documents in the office of the Registrar 123205. Presumption of service by registered post 124

INDEX TO SCHEDULES(W.B.C.S. RULES, 2010)

FIRST SCHEDULEForm No. Subject Page I Form of application for the registration of a co-operative

society with limited liability [ Rule 9(1) ]

125

II Form of certificate of registration 127III Register of references received from the Registrar under

Sub-section (8) of Sec.16 127

IV Register of appeals received from the Registrar under Sub-section (7) of Sec. 16

127

V Register of references received from the Registrar under Sub-section (7) of Sec.16

128

VI Register of miscellaneous letters received 128VII Register of letter issued 128VIII Form of application for the registration of amendment of by-

laws of a Co-op. Society [ Rule 12] Sec.19

129

IX Certificate of Registration of Amendment of bye-laws [Section 19]

130

IXA Oath taking Form [Section 32(5)(b)] 130X Nomination paper [Rule 40(7)(i)] 131XI Notice of change of registered office

[Rule 65(2)]132

XII Register of Members [ Rule 67 (1) (ii)] 132XIII Register of affiliated Societies [ Rule 67 (1) (iii)] 133XIV Register of Directors [ Rule 67 (1 (iv)] 133XV Annual Index Return (Rule 71) 134-136

Annual Return (Rule 71)Part A-1 (General)Part B (Financial)Part B Annexure I : Credit Co-operativesPart B Annexure IIa) Marketing Societiesb) Processing Societiesc) Spinning Millsd) Cold Storagese) Consumers Co-operatives

f) Sugar Factories Part B Annexure IIIa) Farming Societies b) Irrigation c) Housing Societies d) Labour Contract/Engineers & forest

Labourers e) Transport Societies Part B – Annexure IV a) Multi unit Society b) Other Non-Credit Societies c) Student Co-operativesd) Electricity Co-operativese) Co-op. Union & Institutionsf) Milk Supply Co-operatives

g) Fishery h) Other livestock Live Products

XVI Form of quarterly Return [Rule 72(1)] 137-182XVII Form of Declaration under Sec.54

[ Rule 90 (1)]183

XVIII Form of Register of declarations made under Sec.54 [ Rule 90(2)]

184

XIX Form of Declaration under sub-sec(1) of Sec.55 [ Rule 91(1) ]

185

XX Form of Register of declarations made under sub-sec(1) of sec.55 [ Rule 91(1) ]

186

XXI Form of application for demarcation of the irrigable area under [Rule 92(1)]

186

XXII Form of Notice [Rule 92(3)] 187XXIII Form of Statement [Rule 92(3)] 187XXIV Form of application for demarcation of the

Protected area under [Rule 92(5) ]188

XXV Form of application for consolidation of land holding Under [Rule 92 (10) ]

188

XXVI Form of direction to be given to non-members [Rule 92(10)(d)]

189

XXVII Form of Notice calling for statement of claims [ Rule 102(1)

189

XXVIIA Form for written Statement of claims from creditors [ Rule 102(1)]

190

XXVIII Form of application for membership of a Co-operative Society [Rule 108]

191

XXVIIIA Proforma of the Affidavit [Section 87] 192XXVIIIB Application for Nomination [Section 76] 193XXIX Form of quarterly statement to be submitted

by a housing co-operative society under Sec.91(2) [Rule 151 ]

194-196

XXX Audit Statement of Accounts [ Rule 155A(e) & Rule 165]

197-205

XXXI Form of Notice under Sub-Sec.(1) of Section 106 of the WBCS Act, 2006 [ Rule 177(2) ]

206

XXXII Form of Return including account of receipts and payments to be presented to the Registrar under Sub-Sec.(10) of Section 111[ Rule 178(2)]

207-211

Statement IPreliminary AccountsStatement II Cash AccountsStatement III Assets & Liabilities as onStatement IVStatement V

XXXIII Liquidator’s Notice [Rule 179] 212XXXIV Form of notice in respect of prior debt [ Rule 188 ] 212XXXV Form of the order of attachment of property

[ Rule 190(2) & Rule 190(2)(d) ]213

XXXVI Form of Notice [Sub-Rule 2 of Rule 191B] 213XXXVII Form of Certificate [Rule 191 O ] 214

XXXVIII Form of Notice to be served on the Collector by the purchaser of property [Sub Rule 3 of Rule 191 O ]

215

XXXVIII-A West Bengal Co-operative Tribunal (Register of Memoranda of Appeals) [Rule 197(2)(f)(i)]

215

XXXVIII-B West Bengal Co-operative Tribunal (Register of Application for Review) [Rule 197(2)(f)(ii)]

215

XXXVIII– C West Bengal Co-operative Tribunal (Register of Miscellaneous Application) [Rule 197(2)(f)(iii)]

216

XXXVIII– D West Bengal Co-operative Tribunal (Register of un-registered cases) [Rule 197(2)(f)(iv)]

216

XXXVIII– E West Bengal Co-operative Tribunal (Register of Court fee Received) [Rule 197(2)(f)(v)]

216

XXXVIII– F Before the West Bengal Co-operative Tribunal Appeal/Application for Review No….. Applicant/Appellant versus Respondent/ Opponent [Rule 197(2)(h)]

217

Second Schedule Preservation & Destruction of Accounts, Books & Registers (Rule 75)

218

Third Schedule Symbol which may be used by candidates [ Rule 40(14)]

220