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Office of The Registrar
Cooperative Societies Govt. of NCT of Delhi
Old Court’s Building, Parliament Street, New Delhi-1

NO. AR/Audit(Pending)/99-2000/615 Date : 2-3-2001

Directive U/R 77 of D.C.S Rules 1973

It has been observed that many cooperative societies are indifferent towards getting their audit conducted within the time limit prescribed under Delhi cooperative Societies Act/Rule and registered bye-laws framed thereunder and do not show transparency in their working by making audit report available to the members and also fail to convene Annual General Body Meetings as per the time limit prescribed u/s 29 of the Delhi Coop. Societies Act,1972.

In view of the order dated 03.10.1997 of the Hon’ble High Court in C.W.NO 4143/97, the Societies are at liberty to get the statutory audit conducted by any qualified auditor to be appointed by the managing committee with the approval of Registrar Coop. Societies in view of his powers under section 53(1) of Delhi Coop. Society Act 1972 and submit the audit report within the prescribed time limit with the department. However, a panel of Chartered Account is being maintained for the convenience of all the societies and the societies may get the audit conducted by the Charted Account from the panel. All the Cooperative Societies are also directed to make audited accounts available to its members and have the same adopted in Annual General Meeting which should be called strictly as per time limit specified in Section 29 of Delhi Cooperative Societies Act,1972.

All the societies are directed to comply with the above said directive strictly. Any violation of the above direction will invite action against the Managing Committee under the Delhi Cooperative Society Act/Rules.

This directive is in supercession of directive NO. AR/Audit(Pending)/99-2000/2070 dated October 24,2000.

Registrar Coop. Societies

Copy to :

1. the presedent/Secretary of all the Cooperative Societies through Sehkari Patrika.
2. P.A to R.C.S.
3. P.A to J.Rs.
4. All A.Rs

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Last Updated : 23 Mar,2014