Cooperative Societies

[1] What are the different classes of Cooperative societies ?
  1. Primary Agricultural credit societies ( P. A. C. S. ) :-
    • Village Level
      • - Samabay Krishi Unnayan Samity Ltd. (S. K. U. S.)
      • - Frames' Cooperative Service Society Ltd. (F. S. C. S.)
    • Block Level
      • - Cooperative Agricultural Marketing Society Ltd.
    • APEX
      • - West Bengal State Cooperative Marketing Federation Ltd. (BENFED)

  2. Primary Cooperative Housing Societies (C. H. S.)
    • Apex
      • - West Bengal State Cooperative Housing Federation Ltd.

  3. Primary Cooperative Consumers' Societies
    • District Level
      • - District Wholesale Consumers' Cooperative Societies
    • Apex
      • - West Bengal State Consumers' Cooperative Federation Ltd.

  4. Primary Weavers' Cooperative Societies (W. C. S.)
    • Tantubay Samabay Samity (T. S. S.)
    • Apex
      • - West Bengal Sate Handloom Weavers' Cooperative Society Ltd.

  5. Non-agricultural Cooperative Credit Societies
    • Employee Credit Societies (E. C. C. S.)
    • Urban Cooperative Societies
    • Apex
      • - Federation of West Bengal State Fishermen's Cooperative Federation Ltd.

  6. Primary Fishermen's Cooperative Societies (F. C. S.)
    • Matsyajibi Samabay Samity
    • Apex
      • - West Bengal State Fishermen's Cooperative Federation Ltd.

  7. Primary Silk Weavers' Cooperative Societies (S. W. C. S.)
    • Resham Silpi Samabay Samity
    • Paschim Banga Resham Silpi Samabay Samity Ltd.

  8. Primary Milk Producers' Cooperative Societies (M. P. C. S.)
    • District Level
      • - Milk Producers' Union
    • State Level
      • - West Bengal Cooperative Milk Producers' Federation Ltd.

  9. Primary Industrial Cooperative Society Ltd.
    • Unemployed Engineers' Cooperative Society
    • Cooperative Labour Contract & Construction Society
    • Fee Parking Cooperative Society
    • Various Cooperative societies of Artisans and labours, work as S. S. I. units - registered by the "Director of Cottage & Small Scale Industries & Ex-officio Addl. Registrar of Cooperative Societies, West Bengal".
[2] What is the minimum number of members required for formation of different classes of Cooperative societies ?

For all cooperative societies except a Housing Cooperative Society, number of applicants of registration shall not be less than ten, each of whom shall belong to a different family. In case of a Housing Cooperative Society, the number of applicants shall not be less than eight [Sec.13(2)].

[3] How the membership in Housing Cooperative Society can be transferred ?

Rule 142(3) states that a member of a Housing Cooperative Society in whose favour a plot of land or a house or an apartment in a multi-storied building has been allotted may transfer by way of sale or mortgage as defined in the Transfer of Property Act, 1882 (4 of 1882) such plot / house / apartment, as the case may be, on one and more of the following grounds :-
However, the transfer of membership is subject to the approval of Registrar of Cooperative Societies, West Bengal.

[4] What are the basic documents required for such transfer ?

The following documents are required for transfer of membership :- [5] Who can be admitted as a new member in place of the transferor ?
[6] What are the basic accounts documents to be maintained by a Housing Cooperative Society ? [7] What is the deadline for finalization of accounts by any Cooperative society as per West Bengal Cooperative Societies Act, 1983 and Rules 1987 as amended from time to time ?

As per provisions of Sec. 90(3), every cooperative society shall send to the Director of Cooperative Audit and to the Registrar within three months from the closing date of each cooperative year, an Annual Return consisting of a Cash Account, a Profit & Loss Account, a Balance Sheet and a Trading Account (where applicable).
Hence, the deadline for finalization of accounts stands on 30th June, i.e., three months from the closing date of the cooperative year.

[8] When the Cooperative year starts ?

Sec. 2(16) states that the cooperative year commences on the 1st day of April every year.

[9] When the Cooperative year ends ?

As cooperative year starts from 1st April, it ends on the last of the March of the following year.

[10] What is the deadline for compilation of statutory audit as per the West Bengal Cooperative Societies Act, 1983 and Rules 1987?

Sec. 90(2)(b) states that an audit officer appointed shall complete the audit within nine months from the closing date of the cooperative year concerned.

[11] What is the last date for submission of Statutory Audit report by the Statutory Auditor?

After completion of audit of the accounts any cooperative society, the audit officer shall submit his report to the Director of Cooperative Audit and to the society together with the Statement of Accounts within 90 days from the date of the completion of audit.

[12] What is the last date for submission of compliance report on the audit observation of the "Statutory Audit"?

Sec. 91(2) states that a cooperative society shall rectify the defects pointed out in the audit report and submit to the Director of Cooperative Audit, a report of compliance within 45 (forty five) days from the date of receipt of audit report.

[13] When does the occasion arise for conducting re-audit in any cooperative society as per the West Bengal Cooperative Societies Act and Rules ?

As per clause (iii) of the Sub-section (8) of section 90 of the WBCS Act 1983 (and amendments made thereafter) :-
"Re-audit" shall mean audit of the accounts of Cooperative Society for checking up the quantity or standard of any previous audit". Hence, it can be assumed that when the Director of Cooperative Audit is not satisfied with the standard / quality of previous audit, he may order for re-audit.

[14] Who can order for Re-audit in any Cooperative society ?

Sub-section (8) of section 90 (Audit of Accounts of Cooperative Society), states as follows :
"An audit under sub-section (1) shall include annual audit, running audit & re-audit." The "Director of Cooperative Audit" can authorise / appoint audit officer(s) by general or special order in writing in this behalf.


AUDIT FEES

1. Primary agricultural Cooperative Credit Society (P. A. C. S.)
2. Primary consumers cooperative society / dealing with goods :- 3. Primary non-agricultural Cooperative Credit societies / Employees Credit 4. Primary Cooperative Housing Societies Ltd.