79.Society’s obligation to file returns and statements and Registrar’s power to enforce performance of such obligations
(1) The Registrar may direct any society or class of societies, to keep proper books of accounts 1[in such form including electronic or any other form, as may be prescribed] with respect to all sums of money received and expended by the society, and the matters in respect of which the receipt and expenditure take place, all sales and purchases of goods by the society, and the assets and liabilities of the society, and to furnish such statements and returns and to produce such records as he may require from time to time ; and the officer or officers of the society shall be bound to comply with his order within the period specified therein.
(1A) Every society shall file returns within six months of the close of every financial year to which such accounts relate, to the Registrar or to the person authorised by him. The returns shall contain the following matters, namely :—
(a)annual report of its activities ;
(b)its audited statement of accounts ;
(c)plans for disposal of surplus funds as approved by the general body of the society ;
(d)list of amendments to the by-laws of the society, if any ;
(e)declaration regarding date of holding of its general body meeting and conduct of elections when due ;
(f)any other information required by the Registrar in pursuance of any of the provisions of this Act.
(1B) Every society shall also file a return regarding the name of the auditor or auditing firm from a panel approved by a State Government in this behalf, appointed in the general body meeting together with his written consent, within a period of one month from the date of annual general body meeting.]
(2)Where any society is required to take any action 1[including filing of returns] under this Act, the rules or the bye-laws, or to comply with an order made under the 2[foregoing sub-sections] and such action is not taken—
(a)within the time provided in this Act, the rules or the bye-laws, or the order, as the case may, or
(b)where no time is so provided, within such time, having regard to the nature and extent of the action to be taken, as the Registrar may specify by notice in writing,
the Registrar may himself, or through a person authorised by him, take such action, at the expense of the society ; and such expense shall be recoverable from the society as if it were an arrear of land revenue.
(3)Where the Registrar takes action under sub-section (2), the Registrar may call upon the officer or officers of the society whom he considers to be responsible for not complying with the provisions of this Act, the rules or the bye-laws, or the order made under sub-section (1), and, after giving such officer or officers an opportunity of being heard, may require him or them to pay to the society the expenses paid or payable by it to the State Government as a result of their failure to take action, and to pay to the assets of the society such sum not exceeding 3[one hundred rupees] as the Registrar may think fit for each day until the Registrar’s directions are carried out.
(4) The Registrar or the authorised person on his behalf shall scrutinise the returns and information so received and take further necessary action, if required.]
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