सहकार आयुक्त आणि निबंधक,
सहकारी संस्था,
महाराष्ट्र राज्य, पुणे
  • Registration of Society
  • Audit
  • Inspection of Society
  • Inquiry of the Society
  • Supersession of Managing Committee
  • Election of Managing Committee
  • Liquidation
  • Licensing Money Lenders
  • Grievances and Complaints
  • Govt. assistance, Agriculture credit and Plan Schemes
  • Court cases and appeals
  • Monthly, Quarterly, Half yearly & Annual Reports Generation

Registration of Society

This is one of the major activities carried out by the Department of Cooperation. Any Cooperative society should be a registered society under Maharashtra Cooperative Societies Act, 1960. For registration, the members/ Chief Promoter should first apply for name reservation and then for the registration of cooperative societies.

A registered cooperative society has to submit its byelaws to the Registrar for his/her approval. A Cooperative society has to work as per those byelaws.

To de-register any Cooperative society, Registrar has powers to cancel the registration of the societies u/s 21-A of MCS Act.

Following are the functions carried out in Registration.
  • Name reservation of society
  • Registration of societies/ Application for Registration

Registration of cooperative societies


The steps involved in the registration process of a society are as follows.
Step 1: Promoters/Chief Promoter applies for name reservation and account opening and submits the form to the respective registrar as per the area of operation and category of society. Please refer to the form in Annexure 15
Step 2: Chief Promoter opens an account in a permitted bank or DCC Bank and acquires the Balance certificate as per the policy for the type of society.
Step 3: Then the Proposed Society fills the registration Form ‘A’ and submits the requisite documents to the respective Registrar Office. The respective Registrar Office then maintains the entry of this application in Register ‘B’ Please refer to the form in Annexure 16 and list of documents required with this form in Annexure 17
Step 4: On verification of submitted documents and application, respective Registrar either approves or rejects the application of the proposed society. In case of any improper or missing supporting documents, the applicants are requested to provide the same within prescribed time frame. In case the registration is approved the same is maintained as an entry in ‘D’ register. In case of rejection, Form ‘C’ is filled by the respective registrar and sent to the Government at Mantralaya. Once verified and satisfied with the documents, registrar issues notification of registration and registration certificate to the proposed society. Also, the By-Laws of the proposed society are approved and registered according to the MCS Act, 1960. Please refer to the Certificate in Annexure 18

Note: After the receipt of the registration form, if there is no action taken by the respective registrar for a period of 2 months, the society will be considered as Registered and issuing of the registration certificate becomes mandatory to the respective registrar. This process is called as Deemed Registration.

Particulars

Description

Process Name

Registration of cooperative societies

Stakeholders

Promoter/ Chief Promoter, Registrar

Entry Criteria

Applying for Registration of cooperative societies in Form A along with other documents to Registrar.

Process Description

  • Promoter/s submits application along with necessary documents to the respective office.
  • Respective office (Taluka/District/Division) verifies application and all the documents and also checks authenticity of the documents. It also gives opportunity to raise objections (if any) to existing societies.
  • Once satisfied with all documents Registrar issues Certificate in that effect to the society.
  • In case of refusal of registration, the refusal order along with the reasons has to be communicated to the Chief Promoter.

Exit Criteria

  • Registrar register society and issues certificate.
  • Registrar rejects application for registration

Audit

Conducting an audit of a Cooperative society is another major activity carried out by the Department of Cooperation. An Audit activity is carried out to know whether a particular Cooperative society is working as per the Acts & Rules and its byelaws. This is the process of examining financial activities of a Cooperative society. Government Auditors, certified auditors and Chartered Accountants (CA) can audit the specified -u/s 81-1(A), notified - 81-1(B) and others Cooperative societies respectively. Government Auditors are the department's staff members assigned this auditing job. As department cannot conduct Audit of huge no of society’s provision have been made to allow certified auditors and C.A.s to conduct the audit of the society. Department can take statutory actions if Audit findings suggest so.

Following are the functions carried out in this section.
  • Maintaining Auditor's list/panel of govt. auditors, certified auditors and C.A.
  • Displaying Panel of Auditors, choosing auditor from panel
  • Scheduling \ rescheduling of societies for audit- preparing “Annual Audit Program"
  • Maintaining audit findings or audit report
  • Preparing monthly reports of audit status, yearly report of audit program conducted previous year (for performance evaluation)

Audit rectification u/s 82 of MCS Act is also an important aspect. This enables the Department to check whether rectifications on the various points, raised in the audit are done to the satisfaction of the Registrar or otherwise. If the rectification report is not satisfactory, Registrar will take immediate steps to take remedial steps against the society.

Audit

The steps involved in the audit process of a society are as follows.

  • Step 1: The Registrar and government auditors prepare the Audit Program.
  • Step 2: The designated category of auditors then audit the respective type of societies.
  • Step 3: The Audit report is submitted to the registrar as the case may be.

Particulars

Description

Process Name

Annual Audit of Cooperative Societies

Stakeholders

Govt. Auditors, Certified Auditors, C.A., Registrar, Societies

Entry Criteria

Preparing Annual lists of the Societies due for audit i.e. Annual Audit Program

Process Description

  • Annual lists of the Societies due for audit u/s 81(1)(A) is prepared by the Registrar.
  • Annual Audit Programs prepared and monitored as per the Annual list for societies u/s 81(1)(A)
  • The Societies due for audit u/s 81(1)(B) are required to appoint their auditor from the Panel, maintained by department.
  • Panel of Certified Auditors maintained and updated tri-annually by the Divisional Joint Registrars.
  • Auditors conduct Audit of the society and submit Audit report to the registrar.

Exit Criteria

Auditors submit Audit Report of the society

Inspection of Society

The DoC is also engaged in conducting an inspection of Cooperative societies. The Registrar has a right to prepare the inspection schedule u/s 84 and u/s 89/A. The inspection officer has to carry out the inspection activity and has to submit the inspection report, consisting of the findings of an inspection, performance evaluation of the society, to the DoC.

Annual Inspection Programs - Annual inspection program will be checked in such a way that provisions of the Rules and byelaws of the Society are being properly followed, whether there are any irregularities, misappropriation, This program will automatically generate such type of societies so that the inspection of these societies can be taken up at the right time. Monitoring inspections of the State Level Societies can be done on yearly basis.

Following are the functions carried out in this section.
  • Scheduling of inspection program
  • Preparing inspection schedule
  • Maintaining inspection findings/ inspection report
  • Maintaining status of inspection
  • Preparing various reports

Inspection of Society

The steps involved in the inspection process of a society are as follows.
  • Step 1: The Registrar prepares the Inspection Schedule for cooperative societies under section 84 and 89 of the MCS Act.
  • Step 2: The inspection officer then inspects the respective society.
  • Step 3: The inspection report is submitted to the registrar.

Particulars

Description

Process Name

Inspection of Cooperative Societies

Stakeholders

Registrar, Inspection Officer (I.O.), Societies

Entry Criteria

Registrar prepares list of Societies for regular inspection

Process Description

  • Registrar prepares list of Societies for inspection.
  • Registrar/Cooperative Officer (I.O.) inspects a society under Section 84 or Section 89(A) or appoints Inspection Officer for inspection.
  • I.O. inspects the Society as per provisions of the Act and Rules and business of society as per provisions of its Byelaws.
  • I.O. officer prepares Inspection Report and submit it to the Registrar.

Exit Criteria

I.O. submits Inspection Report to Registrar

Inquiry of the Society

After conducting an audit or an inspection of a particular Cooperative society, the DoC can further conduct detail inquiry of that Cooperative society u/s.83 and/or 88 of MCS Act,1960. Registrar prepares the schedule for the inquiry. The inquiry officer carries out an inquiry and submits the inquiry report.

Following are the functions carried out in this section.
  • Scheduling the Inquiry
  • Maintaining Inquiry report details
  • Monitoring Inquiry process
  • Preparing reports

Inquiry of the Society

On the basis of the Audit Report/Inspection Report or any complaints arising against the cooperative society, an inquiry probe is raised under section 83 &/or 88 of the MCS Act.

The steps involved in the Inquiry of a society are as follows.
  • Step 1:The Registrar prepares the Inquiry Schedule.
  • Step 2: The designated Inquiry officer conducts inquiry on the said cooperative society.
  • Step 3: The inquiry report is submitted to the registrar.

Particulars

Description

Process Name

Conducting Inquiry of Cooperative Societies

Stakeholders

Administrator, Managing Committee, Registrar

Entry Criteria

Inspection report or audit report leads to inquiry process

Process Description

  • If Inspection report or Audit report points to some critical issues in the societies and demands for detail inquiry
  • Registrar appoints inquiry office and asks to submit detail inquiry report.
  • Inquiry officer conducts the detail inquiry of the society and submits inquiry report to the Registrar.

Exit Criteria

Inquiry Report

Supersession of Managing Committee

After an inquiry of the society, the Registrar receives the inquiry report u/s 17 H & u/s 78. The Registrar submits the inquiry report to the Managing Committee of a particular society for explanation on certain issues mentioned in inquiry-report. If found reasonable under Maharashtra cooperative society Act, 1960, he issues order for supersession of M.C. Registrar appoints a Administrator in place of M.C. who in turn take charge of M.C.

This activity is carried out for better functioning and working of any Cooperative society. Job of Administrator is to conduct new elections of M.C. and meantime take charge of society.

Following are the functions carried out in this section.
  • Supersession of M.C.
  • Monitoring Supersession of M.C.
  • Preparing reports

Based on the inquiry report the registrar then initiates action against the Managing Committee under section 17H & 78 of MCS Act.

Supersession of Managing Committee

The steps involved in the Supersession of Managing Committee of a society are as follows.

  • Step 1: The Registrar, based on the findings of the inquiry report initiates action against the M.C. of the respective cooperative society.
  • Step 2: The registrar issues a show cause notice against the M.C. and demands an explanation.
  • Step 3: If the explanation is found to be non-satisfactory, the registrar appoints an Administrator for that particular society.
  • Step 4:The Administrator then takes charge of that particular society.

Particulars

Description

Process Name

Supersession of M.C.

Stakeholders

Administrator, Managing Committee, Registrar

Entry Criteria

Inquiry report leads to this process

Process Description

  • If Inspection report or Audit report points to some critical issues in the societies and demands for detail inquiry, registrar appoints inquiry officer and asks to submit detail inquiry report.
  • If Managing committee is found to be misbehaving, registrar appoints administrator in place and superceeds M.C. Administrator's work is to handle day-to-day activities of society and preparing society for the election of new M.C.

Exit Criteria

  • Supersession of M.C.
  • Liquidation of Cooperative Society

Election of Managing Committee

This is a very important activity carried out by the DoC. The elections are conducted for the managing committee of a Cooperative society, Registrar appoints R.O. and A.R.O. for conducting election in respect of Notified societies u/s. 73 (i) (c) of MCS Act. Elections in respect of specified societies u/s.73(g) are conducted by collectorates of the respective districts. The R.O /A.R.O conduct the elections of the managing committee of the society.

Following are the functions carried out in this section.
  • Scheduling of election program
  • Appointment of R.O. and A.R.O
  • Declaration of election result
  • Monitoring status of election
  • Preparing various reports

 Election of Managing Committee

The steps involved in the Election of Managing Committee of a society are as follows.

  • Step 1: The Registrar prepares the election program and appoints the R.O. and A.R.O.
  • Step 2: The R.O. and A.R.O. conduct the election of the M.C.
  • Step 3: The R.O. and A.R.O. inform the election result to the registrar.
  • Step 4:The Registrar then declares the election result.

Particulars

Description

Process Name

Elections in Cooperative Societies

Stakeholders

Collector, Registrar, Societies, Society Members

Entry Criteria

Societies due for election after the expiry of the tenure of the present Board of Directors

Process Description

  • Annual lists of the Societies due for election prepared and published by the Registrar.
  • A schedule of Election Program is prepared and monitored according to the Annual list of the societies due for election
  • Following steps are involved in elections of cooperative Societies: -
    • Preparation of the Voters' List
    • Declaration of the Election program
    • Appointment of the R.O. and A.R.O.
    • Accepting Nominations
    • Scrutiny of Nominations
    • Appeal to Registrar or Div. Comm. against Rejection
    • Declaration of List of Contesting candidates
    • Withdrawing Nominations
    • Final List of Contesting candidates
    • Voting and Counting of Votes
    • Preparation of Election results in prescribed Form and Formal Declaration of Result

Exit Criteria

Registrar declares election results

Liquidation

Liquidation of a Cooperative society is another major activity related to Cooperative societies. A managing committee can apply for liquidation of a Cooperative society. A liquidator appointed by the Registrar carries out a liquidation process for a Cooperative society. Registrar can also initiate the liquidation process on finding it difficult for the society to function.

Following are the functions carried out in this section
  • Appointing Liquidator
  • Monitoring liquidation process
  • Preparing various reports

Liquidation

The steps involved in the Liquidation process of a society are as follows.

  • Step 1: The Registrar issues an interim order for appointment of liquidator.
  • Step 2: Subsequently a final order is issued to the appointed liquidator.
  • Step 3: The liquidator then replaces the M.C. and takes charge of that particular society for liquidation.
  • Step 4:The liquidator reports the liquidation progress to the Registrar on quarterly basis.
  • Step 5:Finally after the completion of the liquidation process the society loses identity.

Particulars

Description

Process Name

Liquidation of Cooperative Societies

Stakeholders

Liquidator, Managing Committee, Registrar

Entry Criteria

Process Description

  • Inspection report or audit report leads to inquiry process
  • An audit report or an inquiry report is prepared before a society is liquidated
  • If Inspection report or Audit report points to some critical issues in the societies and demands for detailed inquiry, registrar appoints inquiry officer and asks to submit detail inquiry report.
  • Registrar decides to liquidate a cooperative society on the basis of the Audit/lnspection/Inquiry Report.
  • Registrar issues Interim Order of Liquidation to the Societies and appoints a liquidator for that purpose.
  • Liquidator takes charge of society.
  • Registrar issues Final Order of Liquidation
  • Liquidator replaces Managing Committee and takes charge of Society.
  • Liquidator proceeds against the Debtors for Recovery
  • Liquidator reports progress quarterly to Registrar

Exit Criteria

Liquidation of Cooperative Society

Licensing Money Lenders

Issuing licenses to moneylenders under Bombay Moneylenders' Act is another important activity monitored by the DoC. The license is renewed after a specific period of time. The department also carries out an inspection of moneylenders.

Following are the functions carried out in this section
  • Licensing & Renewing Licenses of Money Lenders
  • Scheduling Surprise visit and conducting inspection of Money Lenders
  • Preparing various reports.

Audit

The steps involved in issuing of licenses to money lenders are as follows.

  • Step 1: The money lenders on depositing a license fee make an application to the registrar.
  • Step 2: The registrar scrutinizes the application.
  • Step 3: If the application satisfy the Bombay Money Lender’s Act the same is approved and a license is issued to the applicant and updated in the License register else the same is been rejected.

Grievances and Complaints

The O/o CC & RCS and the field offices also handle the grievances and complaints from the citizens and members of the society. The Registrar has to consider the complaints against any society and take the corrective actions regarding the same.

Following are the functions carried out in this section
  • Processing Complaints Applications
  • Preparing various reports.

Grievances and Complaints

The steps involved in Grievance Redressal are as follows.

  • Step 1:Citizens lodge a complaint to the respective Registrar.
  • Step 2: That particular complaint is updated in the complaint register as inward.
  • Step 3: The registrar is bound to give an interim reply to the complaint within 7 days as per the Citizen Charter.
  • Step 4:That particular complaint is then forwarded to the C.O./A.C.O and the society. The C.O./A.C.O. visits the society if required and reports his findings to the registrar.
  • Step 5:Based on the reports the registrar decides the solution to the problem with any specific action as required.
  • Step 6:The same is then updated to the citizen/complainant as a final reply.

Particulars

Description

Process Name

Complaints and Grievances redressal

Stakeholders

Registrar, Citizens

Entry Criteria

Members/citizens submit complaints and grievances to the Registrar of that Society

Process Description

  • Citizens' charter References to be answered within time-limit as per the MCS Act
  • Complainant may go to higher authorities as per citizen charter
  • Interim reply required to be given in 7 days
  • Site visits required for verifying the facts
  • The touring officers (CO-I or CO-II or ACO) required to report findings to Registrar
  • Registrar decides solution to the problem (if could not be answered at his level it is referred in time to the higher authority)

Exit Criteria

If complaints are addressable then final reply in that regard after redressal communicated to the complainer

Govt. assistance, Agriculture credit and Plan Schemes

Plan Schemes - Financial assistance in form of share capital, loan and subsidy is given to the Cooperative Societies. Utilization of all the Government assistance is more important aspect. It is necessary to have regular report from the societies to ascertain whether the financial assistance has been utilized for the purpose for which it is sanctioned, what type of activities can be undertaken from out of government funds whether prescribed procedure has been submitted for utilization of Govt. assistance or otherwise. This report helps for proper utilization of government money.

Government dues recovery is equally important. Ledgers at Taluka, district and state level will be maintained. Concerned officers will maintain the society-wise information falling within the jurisdiction and information in respect of other societies in consolidated form. This will help the Cooperative department to monitor the recovery of government dues.

Government provides assistance to cooperative societies by various above means. This department has to take care of proper utilization and recovery of assistance provided to the societies. Department also monitor the societies for that purpose.

Following are the functions carried out in this section
  • Maintaining and monitoring govt. assistance to the society, planned scheme and Agricultural Credit Societies
  • Preparing various reports.

Court cases and appeals

The citizens/members of societies can appeal against any cooperative society/ members/ department’s policy. The registrar takes a policy decision on these appeals. The appellate can appeal in the court of law if he doesn’t satisfy with the registrar’s decision. The department needs the information updates and status reports of such cases and appeals.

Following are the functions carried out in this section
  • Maintaining status of cooperative court cases
  • Maintaining details of appeals made to registrars
  • Preparing various reports

Particulars

Description

Process Name

Cooperative court cases and Appeals

Stakeholders

Cooperative courts, Society members

Entry Criteria

Appeals and cases submitted by members/societies

Process Description

Following are the reasons for appeals and filing court cases
  • Constitution of a society
  • Election of office-bearers of the society
  • Conduct of General Body Meeting of a society
  • Management of a society
  • Business of a society
  • Both the parties entitled to defend case with aid of a legal expert

Exit Criteria

Registrar/Court gives decision on the mentioned matter

Monthly, Quarterly, Half yearly and Annual Reports Generation

This is an important activity of compilation of data at each level i.e. the data is compiled at taluka level offices and the compiled data is sent to the district level offices in form of monthly or annual reports and similarly, from district level offices to divisional level and, so on. Some of the reports are

  • Govt. Assistance Monitoring System
  • Agricultural Credit
  • Performance of D. C. C. Banks
  • Performance of Urban Banks
  • Performance of Non- Agriculture Credit Societies
  • Money Lending
  • Annual NABARD Returns (ANR)

Particulars

Description

Process Name

Monthly, Quarterly, Half yearly and Annual Reports Generation

Stakeholders

Taluka Office, District Office, Divisional Office, Commissioner Office

Entry Criteria

Monthly report generation for performance evaluation and administrative purpose

Process Description

  • Taluka office prepares different kinds of reports monthly, for monthly meeting. Monthly meeting is conducted at district level to consolidate all reports for all talukas within that district.
  • Similarly, these reports from all district offices are consolidated at divisional level. A meeting is conduced where all these reports are forwarded to divisional office.
  • Again similar approach is taken to consolidate all these reports to form final set of reports at state level, by commissioner office.

Exit Criteria

Report generation and consolidation at Taluka, District Level, Divisional Level and Commissioner Level