What are the different classes of Cooperative societies ?
 What is the minimum number of members required for formation of different classes of
Cooperative societies ?
- 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.
- - West Bengal State Cooperative Marketing Federation Ltd. (BENFED)
- Primary Cooperative Housing Societies (C. H. S.)
- - West Bengal State Cooperative Housing Federation Ltd.
- Primary Cooperative Consumers' Societies
- District Level
- - District Wholesale Consumers' Cooperative Societies
- - West Bengal State Consumers' Cooperative Federation Ltd.
- Primary Weavers' Cooperative Societies (W. C. S.)
- Tantubay Samabay Samity (T. S. S.)
- - West Bengal Sate Handloom Weavers' Cooperative Society Ltd.
- Non-agricultural Cooperative Credit Societies
- Employee Credit Societies (E. C. C. S.)
- Urban Cooperative Societies
- - Federation of West Bengal State Fishermen's Cooperative Federation Ltd.
- Primary Fishermen's Cooperative Societies (F. C. S.)
- Matsyajibi Samabay Samity
- - West Bengal State Fishermen's Cooperative Federation Ltd.
- Primary Silk Weavers' Cooperative Societies (S. W. C. S.)
- Resham Silpi Samabay Samity
- Paschim Banga Resham Silpi Samabay Samity Ltd.
- Primary Milk Producers' Cooperative Societies (M. P. C. S.)
- District Level
- State Level
- - West Bengal Cooperative Milk Producers' Federation Ltd.
- 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".
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
 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.
- that the member has been involved in debts and the transfer by way
of sale or mortgage is necessary to pay off his creditors.
- That the member is compelled to shift from the locality due to unavoidable
circumstances beyond the control of the member.
- that the member is in urgent need of money to meet the expenses of marriage
or of education of his son or daughter or that the member is in urgent need of money to meet urgent medical
expenses of any of the members of his family or any person fully dependent on him.
- such other grounds analogous to those mentioned above as the Registrar
might consider reasonable and justifiable.
 What are the basic documents required for such transfer ?
The following documents are required for transfer of membership :-
 Who can be admitted as a new member in place of the transferor ?
- Two recent passport sized photographs
- Income Tax clearance certificate or Profession Tax Clearance certificate,
- Salary Certificate (in case of persons employed by others)
- Formal application of the transferee,
- Written consent of the society for the transfer,
- Documents as required by the Registrar of Cooperative Societies / Deputy Registrar of
(KMAA) (in case of Kolkata Assistant Registrar of Cooperative Societies (in case of districts).
 What are the basic accounts documents to be maintained by a Housing
Cooperative Society ?
- The transferee should be eligible for being a member of the society.
- The transferee should have genuine need for residential accommodation. [Rule 135(3)(a)]
- No person shall be admitted as a member of a Housing Cooperative Society who is not
considered by a Board thereof as one having genuine need for housing or additional accommodation from
such society. [Rule 135(5)]
 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 ?
- Registrar of members and their nominees in Form XII.
- Share Registrar.
- Cash Book showing the balance at the end of each day.
- General Ledger.
- Minutes Book of Annual General Meeting.
- Minutes Book of meetings of Board of Directors.
- Register of Directors in Form XIV.
- Share Transfer Register.
- Audit Notices and Audit Statements.
- Register of Letters Received.
- Register of Letter Issued.
- Budget Estimates.
- Ledger of Fixed deposit.
- Visitors' Book.
- Collection Register.
- register of Rectification Reports.
- Attendance Register for employees.
- Casual Leave Register for Employees.
- Ledger of Deposits and other Borrowings.
- Receipt Book containing forms for issue of receipt in carbon process.
and other books and registers that may be necessary for smooth workings of the society.
As per provisions of Sec. 90(3), every cooperative society shall send to the Director of
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
 When the Cooperative year starts ?
Sec. 2(16) states that the cooperative year commences on the 1st day of April every year.
 When the Cooperative year ends ?
As cooperative year starts from 1st April, it ends on the last of the March of the following year.
 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.
 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.
 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.
 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
is not satisfied with the standard / quality of previous audit, he may order for re-audit.
 Who can order for Re-audit in any Cooperative society ?
Sub-section (8) of section 90 (Audit of Accounts of Cooperative Society), states as
"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.
1. Primary agricultural Cooperative Credit Society (P. A. C. S.)
2. Primary consumers cooperative society / dealing with goods :-
- 70 paisa for every one hundred rupees of working capital - subject to a maximum of Rs.
500/- where the working capital does not exceed five lakh of rupees.
- One thousands rupees, where the working capital exceeds five
lakh of rupees but does not exceed thirty lakh of rupees.
3. Primary non-agricultural Cooperative Credit societies / Employees Credit
- The audit fee will be calculated as per rate prescribed above, on the working capital or total value of the goods sold by the society during the year.
4. Primary Cooperative Housing Societies Ltd.
- Five hundred rupees, where the working capital does not exceed ten Lakh of Rupees.
- Five thousands rupees where the working capital exceeds ten Lakh of Rupees.
- Rs. 20/- per member before commencement of construction & after completion of construction
- During construction period, the audit fee shall be ................ on the working capital.
- Rs.500/ ( up to w/capital of 5 lakh )
- Rs. 1000/ ( up to w/capital of 5-30
- Rs. 1500/ ( above 30 lakh ).