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The Societies Registration (Maharashtra) Rules, 1971

Published vide Notification No. G.N., L. & J.D., No. 957/P, dated 11th January, 1972 (M.G., Part 4A, p. 87)

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(a) "Act" means the Societies Registration Act, 1860;

(b) "Assistant Registrar" means an Assistant Registrar of Societies appointed under Section IB ;

(c) "Registrar" means the Registrar of Societies appointed under Section IB;

(d) "Schedule" means a Schedule appended to these rules;

(e) "Section" means a section of the Act.

Note : - It shall come into force on the 15th August 1983].

"We, the following persons, being desirous of forming ourselves into a society under the Societies Registration Act, 1860, have subscribed our names to this memorandum".

"Certificate of Registration"

[(See Rule 6)]

(The Societies Registration Act, 1860)

(Act XXI of 1860)

Registration No.

(i) in the case of a society having a gross annual income of more than Rs. 5,000 by a Chartered Accountant ;

(ii) in the case of a society having gross annual income of Rs. 5.000 or less, by a Chartered Accountant or a person authorised by the State Government under sub-section (4) of Section 12-D.

(a) require the production before the auditor, of any. book, deed, account voucher or other document including certified copies of the memorandum of association and rules and regulations of the society or record necessary for the proper conduct of the audit:

(b) require the governing body or any person having the custody or control of, or accountable for any such book, deed, account, voucher or other document or record, to appear in person before the auditor:

(e) require the governing body or any such person to give the auditor such information as may be necessary for the aforesaid purpose ;

(d) require the governing body or any person having the custody or control of, or accountable for, any movable property belonging to the society to produce such property for inspection of the auditor or to give the auditor such information as may be necessary regarding the same.

(a) whether the accounts are maintained regularly and in accordance with the provisions of the Act and these rule ;

(b) whether receipts and disbursements are properly and correctly shown in accounts ;

(c) whether the cash balance and vouchers in the custody of the secretary, treasurer or accountant or any other person of the society on the date of audit were in agreement with the accounts ;

(d) whether all books, deeds, accounts, vouchers or other documents or records required by the auditor were produced before him ;

(e) whether an inventory, certified by the secretary of the movables of the society has been maintained ;

(f) whether the secretary, treasurer or accountant or any other person required by the auditor to appear before him, did so and furnished the necessary information required by the auditor ;

(g) whether any property or funds of the society were applied for any object or purpose other than the object or purpose of the society ;

(h) the amounts outstanding for more than one year and the amounts written off, if any:

(i) whether all expenditure incurred on behalf of the society has been sanctioned from time to time by governing body or any other person or persons authorised to do so under the rules and regulations of the society:

(j) whether tenders were invited for repairs or construction involving expenditure exceeding Rs. 5,000 :

(k) whether minutes of the meeting of the general body, governing body and other bodies or committees, if any, are maintained regularly and properly;

(l) whether list of members is maintained and is kept up-to-date :

(m) the name and address of the present secretary to the society, with whom the communication is to be made;

(n) if the rules of the society prescribe any mode of investment of the money of the society: and whether the investment is as per such rules :

(o) any special matter, the auditor may think fit or necessary to bring to the notice of the Assistant Registrar.

(a) any statement, notice, intimation, account, audit report or any other document filed under the Act :

(b) any certificate issued by the Assistant Registrar.

(a) 25 paise for every 100 words or fraction thereof as copying fee

(b) 7 paise for every 100 words or fraction thereof as comparing fee ;

(c) 3 paise for every sheet of foolscap paper used in preparing a copy or copies asked for ;

(d) in case a document In the tabular form twice the rate of fee fixed for copying and comparing :

Schedule I

(See Rule 7)

Statement of annual list of persons referred to in Section 4 of Societies Registration Act, 1860.

Registration No. under the Societies Registration Act, 1860

Note : - A copy of resolution of the general body electing the members shall accompany the statement.

Signature.
[Name and designation of the Signatory]

Schedule-II

(See Rule 8)

Statement relating to persons employed by the Society, the conditions of employment etc., during the year ending 31st December, 19

Signature
Name and Address of the Signatory.

Schedule III

[See Rules 9(1) and 11 (2)]

Balance sheet as at

Signature

Auditors.

Full name and address of the Chartered Accountants/Auditors.

*1. Market value on the date of the balance sheet should also be given by way of a note.

2. Particulars of investments in concerns in which the members are interested shall be given separately by way of a note.

3. In case the accounts are maintained on cash basis, state the income outstanding here below:-

Schedule IV

[See Rule 9 (1)]

Income and Expenditure Account for the year ending     19

* Strike off whichever is not applicable.

Schedule V

[See Rule 12 (2)]

Register of Audit Report

Schedule VI

(See Rule 15)

List of members to be maintained by the governing body of a society