Chapter 1
Chapter 2
Chapter 3
Chapter 4
Chapter 5
Chapter 6
Chapter 7
Chapter 8
Chapter 9
Chapter 10
Chapter 11
Chapter 12
Annexure
Preliminary

1. Short Title and Application
  1. These roles may be called the Delhi Co-operative Societies Roles, 1973.

  2. These roles extend to the whole of the Union Territory of Delhi.

  3. These roles shall come into force with effect from the 2nd April, 1973.

2. Definitions: -

In these roles, unless the context otherwise requires -

  1. The expression "The Act" means the Delhi Co-operative Societies Act, 1972 Act (Act No.35 of 1972).

  2. "Borrowed capital" means the total loans, deposits and other borrowings of a co-operative society including the debentures subscribed and paid up.

  3. "Cooperative Year" means the year ending on 31st day of March or in the case of any Cooperative Society or class of Cooperative Society the accounts of which are, with the previous sanction of the Registrar, balanced on any other day, the year ending on such day: (Amended on 18.5.89).
  4. "Decree" means any decree of a civil court and includes any decision, award or order referred to in section 29 section 30, section 59, section 61, section 70, section 76, section 78, and section 79.

  5. "Decree-holder" means any person in whose favour a decree has been passed .or a decision, award, or order capable of execution under section 71 has been made.

  6. "Defaolt" means failure on the part of the co-operative society, member or other persons to repay, to the Financing Bank or any other co-operative society, a loan or any other amount due to it within the time fixed for repayment or to return to the co-operative society within the time fixed for finished goods in respect of raw material advanced or to keep any other obligation for the folfillment of which time limit has been specified in the bye-laws.

  7. "Defaolter" means any co-operative society, member or other person committing defaolt.

  8. "Defunct society" means a co-operative society classified as such during the course of an audit or enquiry or inspection or after reasons to be recorded in writing declared as such by the Registrar.

  9. "Financing Bank" means the Delhi State co-operative Bank Ltd.; (Deleted on 6.2.1992 Vide No. F.47/9/GH/Coop./263-271).

  10. "Form" means a form prescribed by the roles.

  11. "General Body" in relation to any co-operative society means all the members of the co-operative society and in relation to a co-operative society which has provided for the constitution of a representative, general body, all the delegates or representatives constituting the representative general body elected in accordance with the provisions of the bye-laws of such a co-operative society or the roles approved by the Registrar and the word "member" in relation to general body or general meeting wherever occurring in .these roles or bye-laws of such a co-operative society shall always be construed as such delegate or representative.

  12. "General Meeting" means a meeting of the general body.

  13. "Government" means the Lt. Governor (Added on 6.8.97).

  14. "Government dues" include -


  1. Audit fee leviable for audit under section 53.
  2. Cost of enquiry leviable under section 57.
  3. Loans, share capital, subsidy and grant-in-aid refundable under the terms of any agreement executed between the co-operative society and the President of India.
  4. Arbitration fee etc.
  5. Any amount spent or to be spent by the government on conducting elections of a committee, process fee and diet charges for civil arrest, imprisonment and civil confinement of the defaolters and contribution.

  1. "Judgment-debtor" means ay person against whom a decree has been passed or decision, award or order capable of execution under section 71 has been made.

  2. MCL means the extent to which a co-operative society may receive deposits. Loans and advances from non-members (Amended on 24.5.82).

  3. "Model by-laws" means a set of bye-laws approved and proposed by the Registrar for general adoption by a class of co-operative society.

  4. 'Near Relative' means father, mother, husband, wife. son, daughter, son-in-law, daughter-in-law, sister, brother, brother-in-law, sister-in-law; (Added on 6.8.97).

  5. "Net Profit" of a co-operative society means the profit remaining after allowing for the following charges
    namely -


  1. Establishment charges, contingent charges, interest payable on loans and deposits at approved rates and audit fee approved by the Registrar.

Explanation- Where the Registrar has powers under the roles to prescribe the qualification, number and the pay and allowances of the employees of a co-operative society the "Establishment Charges" shall mean the establishment charges determined on the number of employees fulfilling the prescribed qualifications on the rates as may be determined by the Registrar from time to time.


  1. All usual working charges such as repairs, rent, taxes and the like, -bounties or subsides received, depreciation and irrecoverable book debts written off with the prior approval of the Registrar.
  2. Capital expenditure written off either wholly or in part.
  3. Capital loss actually incurred and not adjusted against funds created out of profits.
  4. Provisions for estimated bad debts, if any.
  5. Any other charges allowed by the Registrar in writing.

  1. "Official Gazette" means the Delhi Gazette.

  2. "Order" means any order made by the Registrar in exercise of his powers under the Act, the roles and the bye-laws.

  3. "Owned Capital" means the paid-up share capital, reserve fund, any other reserve which has been created out of profits and undistributed and inappropriate profits, if any.

  4. "Paid up Share Capital" means such portion of the subscribed share capital as is actually paid-up in cash and/or credited as paid-up.

  5. "Person" include the Government, a Cooperative Society, a Firm, a Joint Stock Company, of any other body corporate constituted under any law for the time being enforce (Amended on 18.8.84).

  6. "Primary Society" means a co-operative society whose membership consists of -


  1. Individuals

  2. Individuals and Government

  3. Individuals and the Financing Bank

Explanation- "Individual" shall mean natural born person competent to contract and not specifically disqualified from the membership of a co-operative society under the roles and its bye-laws.

  1. "Promoter" means person or persons who take(s) part in the process of the organisation and promotion of a co-operative society and signs the application for registration.

  2. "Schedole" means the schedole appended to these roles.

  3. "Section" means the section of the Act.

  4. "Share" means share in the capital of the co-operative society.

  5. "Working Capital" includes such portion, of the reserved fund, other reserves appropriated out of profits, paid-up share capital, loans and deposits received by a co-operative society and debentures issued by a co-operative society as have not been locked up in building and other fixed assets.

  6. Word and expressions defined in the Act and used, but not defined, in these roles, shall have the meanings assigned to them in the Act.

3) Unless other wise specified in the roles and the bye-laws of a co-operative society

  1. Words importing the mascoline gender include the feminine gender.

  2. Words in singolar include their plural and vice versa.

  3. Expressions referring to writing include printing, typing, lithography, photography and other methods of representing or reproducing words in a visible form.

  4. With reference to a person who is unable to sign his name, the word "signature" shall include his "Thumb-impression" or other mark doly attested to signify his signature; and

  5. When any role or any bye-laws of a co-operative society requires the determination of one half, one third or other fraction of a number and that number is not evenly divisible by two, three or such other figures as may be required, the number next below, which is evenly divisible by two, three or such other figure shall be taken for the original number.


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Last Updated : 23 Mar,2014