THE GOA CO-OPERATIVE SOCIETIES RULES, 2003

1 · Short title, extent and commencement . — — (1) These rules may be called the Goa Co-operative Societies Rules, 2003.

2 · Definitions . — — (1) In these rules, unless the context otherwise requires,—

3 · Designation of persons appointed to assist the Registrar . — — The persons appointed to assist the Registrar under section 4 of the Act shall be designated as the Additional Registrars, Joint Registrars, Deputy Registrars or Assistant Registrars.

4 · . Application for registration.— (1) Every application for registration of a society under subsection (1) of section 7 of the Act shall be made in Form 'A' in any of the following languages viz. Konkani, Hindi, Marathi and English and shall, subject to the provisions of sub-rules (2) and (3), be duly signed by the applicants and be accompanied by—

5 · Registration.— (1) On receipt of an application under rule 4 and after scrutinising and ensuring that it is correct in all respects, the Registrar shall enter particulars of the application in the register of applications to be maintained in Form 'B', give a serial number to the application and issue a receipt in acknowledgement thereof.

6 · Refusal of registration.— Where any society does not furnish the information in regard to the society as required in Form 'A' or fulfil any of the conditions laid down in the Act or these rules, the Registrar may refuse to register that society.

7 · First bye-laws of a society.— When a society has been registered, the bye-laws of the society as approved and registered by the Registrar shall be the bye-laws of the society.

8 · Classification and sub-classification of societies.— (1) After registration of a society, the Registrar shall classify the society into one or other of the following classes and sub-classes of societies described below according to the principal object provided in its bye-laws:—

9 · Maintenance of register.— (1) The register to be maintained by the Registrar of the societies registered under this Act and the societies deemed to be registered as provided under sub-section (2) of section 128 of the Act shall be in Form 'C'.

10 · Amendment of bye-laws.— (1) Subject to the provisions of this rule, bye-laws of a society may be amended by passing a resolution at a general meeting of the society.

1 · [(d) a copy of the challan/receipt of an amount of Rs. 200/-(Rupees Two Hundred Only) paid towards processing fees.]

11 · Manner of calling upon society to make amendments to bye-laws.— (1) Subject to the provisions of this rule, the Registrar may, by serving a notice in Form 'E', call upon a society to make such amendment to the bye-laws of the society as he considers to be necessary or desirable in its interest, within a period not exceeding forty-five days from the date of receipt of such notice by the society. The notice shall specify the exact amendment which the society should make.

12 · Change in name of society.— (1) The name of a society may be changed under section 13 of the Act so however that it does not refer to any caste or religious denomination and is not inconsistent with the objects of the society.

13 · Change of liability.— (1) The change of liability of a society shall be secured by passing a resolution in that behalf by not less than two-third of the members present at a general meeting of the society called for the purpose and indicating in clear terms the manner of changing the liability. The society shall give thirty days' notice in writing of such meeting to all its members and the creditors and shall furnish them with copies of the resolutions proposed to be moved at the meeting. After the resolution is duly moved and passed by not less than two-third of the members present at the general meeting, a copy thereof shall be sent to the Registrar within thirty days of its passing.

14 · Amalgamation, transfer of assets and liabilities, division or conversion of societies.— (1) Every society, desiring to effect amalgamation, transfer of assets and liabilities, division or conversion, as the case may be, shall make an application to the Registrar in that behalf, giving full details of the Scheme of such amalgamation, transfer, division or conversion, as the case may be.

2 · [14A. Direction by Registrar for amalgamation, transfer, division or conversion of society.¾

15 · Re-construction of a society.— (1) An application for re-construction of a society under section 16 of the Act may be made in Form 'G'. On receipt of such application, the Registrar may, taking into consideration the compromise or arrangement for reconstruction of the society, if he thinks fit, prepare a draft order indicating,—

16 · De-registration of a society.— (1) The public notice of the proceedings of de-registration of a society under section 20 of the Act shall be published in at least one newspaper published in Goa and in wide circulation in the district in which the society's office is situated and a copy thereof shall be exhibited on the notice board of the office of the Registrar and the society. The cost of such publication shall be recovered from the assets of the society and in the absence of such assets, from the Chief Promoter or the Board of Directors of the society, as may be decided by the Registrar, as arrears of land revenue.

17 · Conditions to be complied with for admission for membership, etc.— No person shall be admitted as a member of a society unless,—

18 · Procedure for admission of joint members and minors and persons of unsound mind inheriting the share or interest of deceased member.— (1) A society may admit a joint member in accordance with the same procedure as laid down in rule 17 (i) to (iv). The application for joint membership shall be in the form as laid down by the society in its bye-laws.

19 · Resignation of membership.— (1) Subject to the provisions of the Act, the rules and the byelaws of the society, a member may resign from a society after giving three months notice to the society of his intention to resign his membership.

20 · Voting rights of individual members in a federal society.— (1) In the case of federal societies, the voting rights of individual members, which term shall include the members enrolled under clauses (b) and (d) of sub-section (2) of section 21 of the Act, shall be on the basis of 'one member one vote'.

21 · Valuation of shares or interest.— (1) Where a member of a society ceases to be a member thereof, the sum representing the value of his share or interest in the share capital of the society to be paid to him or his nominee, heir or legal representative, as the case may be, shall be ascertained by a valuation based on the financial position of the society as shown in the last audited balance sheet preceding the cessation of membership.

22 · Procedure for transfer of shares.— (1) No transfer of shares shall be effective unless,—

23 · Nomination of persons.— (1) A member of a society may, for the purpose of transmission of his share or interest under sub-section (1) of section 30 of the Act or payment of value of his share or interest under sub-section (2) of section 30 of the Act, nominate not more than two persons as his nominees by submitting a nomination form laid down in the bye-laws duly signed by him.

24 · Registration of nominations.— The name and address of every person nominated for the purpose of sub-section (1) of section 30 of the Act and any revocation or variation of such nomination shall be entered in the register kept under rule 29.

25 · Procedure for removal of member.— (1) Where a member is to be removed from a society on the grounds mentioned in section 25 of the Act, one month's show cause notice shall be served on him by registered post or in person stating the grounds on which the removal is proposed.

26 · Expulsion of member.— (1) Where any member of a society has committed acts which are detrimental to the interest or proper working of the society, the Board of Directors, suo-moto or at the instance of 1/5th (one fifth) of the total number of members of the society, shall bring a resolution before the general meeting of the society called for the purpose of considering the expulsion of such member of the society.

27 · Fees for inspection of bye-laws etc. and filing returns.—

28 · Procedure for change of address of societies.— Every change in its registered address shall be communicated by the society to the Registrar within thirty days thereof. Any such change shall not be treated as registered unless:—

29 · Register of members.— (1) The register of members to be kept by every society under subsection (1) of section 37 of the Act shall be in Form 'H'.

30 · Certified copies of entries in books of societies.— For the purpose of section 39 of the Act, copies of any entries referred to in that section may be certified by any officer of the society duly authorised in that behalf by the board of directors under the seal of the society.

31 · Procedure to reduce share capital.— (1) A society may reduce its share capital by passing a resolution in the general body by three-fourth majority of the members present in the meeting, if the accumulated losses are in excess of its tangible assets.

32 · Government aid to societies.— Any society may be aided by the Government by way of subscription to share capital loan, grants, subsidies, guarantees on such terms and conditions as the Government may decide from time to time.

33 · Conditions for borrowing by Societies.— (1) No society shall incur liability exceeding in total ten times the total amount of its capital employed:

34 · Loans and deposits from non-members by societies.— No society other than Co-operative Credit Society, Urban Co-operative Bank, Apex Co-operative Bank or Central Co-operative Bank shall receive any deposits from a non-member.

35 · Raising of funds by societies.— (1) Every society, which has a share capital, shall provide in the bye-laws the maximum amount of such share capital, the number of shares into which it is divided, the class of shares, the face value of each share of each class and the rights and liabilities attaching to each class of shares.

36 · Maintenance of liquid resource and distribution of assets.— Every society, except Cooperative Bank, which obtains any portion of its working capital by deposits, shall,—

37 · Deduction from salary to meet the society's claim.— (1) The form of the Agreement to be executed by a member of a society in favour of the society under sub-section (1) of section 45 of the Act shall be in Form 'J'.

38 · Maintenance and administration of provident fund.— A society which has established a provident fund for its employees under section 56 of the Act shall frame regulations for the maintenance, and utilisation of the provident fund for its employees. Among other matters, such regulation shall provide for the following:—

39 · Investment of funds in other mode.— A society may, in addition to the modes specified in clauses (a) to (f) of section 55 of the Act, invest or deposit its funds as are not needed by the society in secured debentures and deposits of companies and Co-operative institutions which are guaranteed by the State or Central Government.

40 · Writing off of bad debts and losses.— A society may create a non-performing asset reserve from time to time by debiting the amount to profit and loss account. A society shall also make adequate provisions for bad and doubtful debts and losses on its own or at the direction of the statutory auditors. However, no bad debts shall be written off without the sanction of the general body:

41 · Amount to be provided by a society before arriving at its net surplus.— A society shall, before arriving at the distributable net surplus under section 52 of the Act, make adequate provisions towards the guarantees given by the Government or any Government authorities, depreciation in value of investments redemption of share capital contributed by the Government or Government authorities or any federal society.

42 · Disqualification for being director.— (1) In addition to the disqualifications specified in clauses (a) to (e) of sub-section (1) of section 60 of the Act, a person shall be ineligible for being chosen as a director if he is convicted with a sentence of imprisonment for six months or more for any offence under the Indian Penal Code, 1860 (45 of 1860) or under any other law for the time being in force.

43 · Election to the board of directors.— The elections to the board of directors of the societies mentioned in sub-section (1) of section 66 of the Act shall be conducted by the Registrar in accordance with the provisions of Chapter VII of the Rules.

44 · Election to representative general body.— (1) The representative general body of a society shall be elected by forming representative group of members of that society having more than 5000 individual members.

45 · First general meeting.— (1) Within three months from the date of registration of a society, the chief promoter thereof, shall convene the first general meeting of all persons who had joined in the application for registration of the society. Where the chief promoter fails to convene the meeting as aforesaid, it shall be convened by any person authorised in that behalf by the Registrar.

46 · General meetings.— (1) All general meetings of a society, except the first general meeting, shall be convened by the chief executive or any other officer authorised by and under the bye-laws to convene such meeting under intimation to the auditor who may attend such meetings.

47 · Preservation of books of account and records.— (1) The books of account and records and other documents as specified in clauses (a), (b), (c), (h) and (i) of sub-section (1) of section 73 of the Act shall be kept and maintained by the society permanently and records specified in clauses (d), (e), (f), (g) and (j) of said sub-section (1) of Section 73 of the Act be kept for a period of eight years.

48 · Preparation of annual financial statements.— (1) In preparing the annual financial statements, the society shall prepare the accounts in accordance with the Mercantile accounting system, and after following the accounting standards issued by the Institute of Chartered Accountants of India from time to time, incorporated under the Chartered Accountants Act, 1949 (38 of 1949).

49 · Annual general meeting and approval of accounts.— The society shall hold the annual general meeting within nine months from the close of the co-operative year and place before the general body audited or unaudited profit and loss account, balance sheet and statement of appropriation of profits, auditor's report, audit rectification report, report of the board of directors, statement of calculation of patronage refund, annual budget and the statements relating to such other matters which require authorisation in this Act.

50 · Form for the balance sheet and the profit and loss account.— (1) The balance sheet and the profit and loss account to be prepared and placed before the annual general meeting of a society by the board of directors shall be either in horizontal form or in vertical form in Form 'L-1 to L-4'.

51 · Procedure for taking charge of property etc. by board of administrators.— (1) Immediately after the appointment of board of administrators under sub-section (1) of section 71 of the Act, the board of directors in whose place the appointment is made shall give to the board of administrators the charge of the property, documents and accounts of the society.

3 · [51A.— Procedure for appointment and removal of directors, members of the committee etc. ¾

52 · Manner of elections to board of directors of the societies.— The elections of the societies mentioned under sub-section (1) of section 66 of the Act shall be held or caused to be held by the Registrar through the machinery created for this purpose in the manner as specified hereunder, namely:—

53 · Provisional list of voters.— (1) A provisional list of voters shall be prepared by every such society in the year in which the elections of such society is due to be held. If different constituencies are provided in the bye-laws, the names of voters shall be arranged constituency wise as laid down in the bye-laws.

54 · Particulars to be included in the provisional list of voters.— (1) The provisional list of voters, in the case of individual share holders, shall contain the name, father's or husband's name, surname, if any; with address recorded in the register of members of the society concerned in Form 'H', of every person entitled to be registered as voter with such other particulars as may be necessary to identify him.

55 · Claims and objections to the provisional list of voters and the final list of voters.— (1) When any provisional list of voters is published for inviting claims and objections, any omission or error in respect of the name or address or other particulars in the list may be brought to the notice of the Registrar in writing by any member of the society concerned who is a voter or any representative authorised to vote on behalf of such society during office hours within 15 days from the date of publication of the provisional list of voters.

56 · Appointment of Returning Officers, Assistant Returning Officers and such other Officers required to conduct the elections.— The Registrar or the Chief Election Officer or the Assistant Election Officer shall, whenever necessary, appoint the Returning Officer and may also appoint one or more persons to be called as the Assistant Returning Officers to assist the Returning Officer in the performance of his functions:

57 · General duty of Returning Officer.— It shall be the general duty of the Returning Officer at any elections to do all such acts and things as may be necessary for effectually conducting the election in the manner provided in these rules.

58 · Polling stations.— The Returning Officer shall, if necessary, provide a sufficient number of polling stations for any constituency for which election is to be held and shall publish on the notice board of the society and in such other manner as he deems fit, a list showing the polling stations so provided and the polling areas for which they have respectively been provided.

59 · Appointment of Presiding Officers and Polling Officers.— (1) The Returning Officer shall appoint a Presiding Officer for each polling station and such polling officer or officers as he thinks necessary, but shall not appoint any person who has been employed by the concerned society or on behalf of, or has been otherwise working for a candidate in or about the election:

60 · General duty of Presiding Officer and Polling Officer.— (1) It shall be the general duty of the Presiding Officer at a polling station to keep law and order and to see that the poll is fairly taken.

61 · Appointment of dates, etc., for various stages of an election.— (1) The Returning Officer shall, with the prior approval of the Chief Election Officer or the Assistant Election Officer, as the case may be, draw and declare a programme of various stages of election, as indicated herein below, not earlier than seven days and not later than fifteen days of the date of display of the final list of voters of the society:—

62 · Manner of modification of election programme declared under rule 61.— (1) The time during which poll should be taken shall be mentioned in the election programme. The time of poll should not be earlier than 8.00 a.m. and later than 5.00 p.m.

63 · Manner of publication of election programme declared under rule 61.— (1) The Returning Officer shall send a copy of the election programme declared under rule 61 in Form 'Election-3' to the society, either by special messenger or through registered post addressed to the society at the registered address, with instructions to display the copy of the programme on the notice board of the society. In addition, the said election programme shall be displayed on the notice board of the Returning Officer, the Assistant Election Officer and the Chief Election Officer.

64 · Nomination of candidates.— (1) Any person may be nominated as a candidate for election to fill the seat, if he is qualified to be chosen to fill the seat under the provisions of the Act, Rules and the bye-laws and if his name is entered in the list of voters:

65 · Presentation of nomination paper and requirements for valid nominations.— (1) On or before the date appointed under rule 61, each candidate shall, either in person or by his proposer, deliver to the Returning Officer during the time and at the place specified in the programme declared under the said rule, a nomination paper completed as provided by rule 64 and signed by the candidate and by two voters of his constituency one of whom shall be a proposer and the other a seconder.

66 · Symbols for elections.— (1) The Returning Officer shall specify the symbols that may be chosen by a candidate at the election from among those specified by him, but he shall not allot any symbols which are associated with political parties.

67 · Deposit.— A candidate shall not be deemed to be duly nominated for election from a constituency unless he deposits or causes to be deposited with the Returning Officer a sum of Rs.100/- in cash and where the candidate belongs to a scheduled caste or scheduled tribe or economically backward class, a sum of Rs. 20/- shall be deposited:

68 · Notice of nomination and time and place for scrutiny.— The Returning Officer shall, on receiving a nomination paper under rule 65, inform the person or persons delivering the same, of the day, time and place fixed for the scrutiny of nominations and shall enter on the nomination paper, its serial number and shall sign thereon a certificate stating the date on which and the hour at which the nomination paper has been delivered to him and shall, as soon as may be, cause to be affixed on the notice board in his office, a notice of the nomination containing descriptions of the candidate, his proposer and seconder as contained in the nomination paper.

69 · Scrutiny of nomination papers.— (1) On the date fixed for the scrutiny of nomination papers of the candidates, under rule 61, one person proposed by each candidate, duly authorised in writing by the candidate, may attend at the time and place appointed in this behalf and the Returning Officer shall give or cause to give them all reasonable facilities for examining the nomination papers of all candidates, which have been delivered as required by rule 65. No other person shall be allowed to attend scrutiny of nominations.

70 · Publication of list of valid nominations.— Immediately after all the nomination papers have been scrutinised and decision accepting or rejecting the same has been recorded, the Returning Officer shall prepare a list of candidates whose nominations have been accepted or rejected. Immediately on the day after the scrutiny is over, the Returning Officer shall affix the list on his notice board and shall record the date on which and the time at which, the list was so affixed.

71 · Withdrawal of candidature.— (1) Any candidate may withdraw his candidature by application in writing and deliver it personally to the Returning Officer within the stipulated time as specified in the election programme.

72 · Preparation of final list of contesting candidates.— (1) On the day next succeeding the last date fixed for withdrawal of candidature, the Returning Officer shall prepare and publish in Form 'Election-5' a list of contesting candidates.

73 · Appointment of polling agents and counting agents.— (1) At an election at which a poll is to be taken, any contesting candidate may appoint one agent and one relief agent to act as polling agents of such candidate, at each polling station. Such appointment shall be made by a letter in writing in Form 'Election-6' signed by the candidate.

74 · Uncontested elections.— If, after the expiry of the period within which candidatures may be withdrawn under rule 71, the number of candidates in the Constituency whose nominations have been accepted are equal to or less than the number of seats to be filled, the Returning Officer shall forthwith declare such candidate or all such candidates to be duly elected to fill the seat or the relevant number of seats, as the case may be, and shall complete and certify the declaration in Form 'Election9' and where the Returning Officer is not the Assistant Election Officer himself, he shall send signed copies thereof to the Assistant Election Officer.

75 · Manner of voting at elections.— At every election where a poll is taken, voting shall be by secret ballot in the manner hereinafter provided and no voting shall be allowed by proxy except as provided in the first proviso to sub-section (1) of section 28 of the Act.

76 · Ballot box.— Every ballot box shall be of such design as may be approved by the Chief Election Officer.

77 · Form of ballot paper.— Every ballot paper shall be in Form 'Election-10' and the names of candidates shall be arranged in the same order in which they appear in the final list of contesting candidates. However, if two or more candidates bear the same name, they shall be distinguished by addition of their occupation or residence or in some other manner which should be determined by the Returning Officer.

78 · Arrangement at polling stations.— (1) Outside each polling station, there shall be—

79 · Admission to polling station.— The Presiding Officer shall regulate the number of voters to be admitted at any one time inside the polling station and shall exclude therefrom all persons other than,—

80 · The preparation of ballot boxes for poll.— (1) Where a paper seal is used for securing a ballot box, the Presiding Officer shall affix his own signature on the paper seal and obtain thereon the signatures of such of the polling agents present and are desirous of affixing the same.

81 · Identification of voters.— (1) The Presiding Officer may employ at the polling station such persons as he thinks fit to help in the identification of the voters or to assist him at the time of taking poll.

82 · Challenging of identity.— (1) Any polling agent may challenge the identity of a person to be a particular voter by depositing a sum of Rs. l0/- in cash with the Presiding Officer for each such challenge.

83 · Safeguard against personation.— (1) With a view to prevent the personation of voters, every voter about whose identity the Presiding Officer or the polling officer, as the case may be, is satisfied, shall allow his left thumb to be inspected by the Presiding Officer or the polling officer and an indelible ink mark to be put on it.

84 · Issue of ballot paper.— (1) No ballot paper shall be issued to any voter before the hour fixed for the commencement of the poll.

85 · Voting procedure.— (1) The voter, on receiving the ballot paper, shall forthwith:—

86 · Procedure for voting where there are no separate constituencies or more than one seat is to be filled in one constituency.— In cases where there are no constituencies defined in the bye-laws or where more than one seat is authorised in the bye-laws for a constituency, voting insofar as these seats are concerned, shall be recorded in accordance with the following provisions, namely:—

87 · Recording of vote of blind or infirm voter.— (1) If the Presiding Officer is satisfied that, owing to blindness or other physical infirmity, a voter is unable to recognise the symbols on the ballot paper or to make a mark thereon without assistance, the Presiding Officer shall permit the voter to take with him a companion of not less than twenty one years of age to the voting compartment for recording the vote on the ballot paper on his behalf and in accordance with his wishes, and if necessary, for holding the ballot paper so as to conceal the vote and inserting it into the ballot box:

88 · Spoilt and returned ballot papers.— (1) A voter who has inadvertently dealt with his ballot paper in such a manner that it cannot be conveniently used as a ballot paper, may, on returning it to the Presiding Officer and on satisfying him of the inadvertence, be given another ballot paper and the ballot paper so returned shall be marked "spoilt cancelled" by the Presiding Officer.

89 · Tendered votes.— (1) If a person representing himself to be a voter applies for a ballot paper after another person has already voted as such voter, he shall, on satisfactorily answering such questions relating to his identity as the Presiding Officer may ask, be entitled, subject to the following provisions of this rule, to mark a ballot paper (hereinafter referred to as a "tendered ballot paper") in the same manner as any other voter.

90 · Closing of poll.— (1) The Presiding Officer shall close a polling station at the hour fixed in that behalf under rule 62 and shall not thereafter admit any voter into the polling station:

91 · Sealing of ballot boxes after poll.— (1) As soon as practicable after closing of the poll, the Presiding Officer shall, in the presence of any candidates or their polling agents, close the slit of the ballot box and where the ballot box does not contain any mechanical device for closing the slit, he shall seal up the slit and also show any polling agent present, to affix his seal.

92 · Account of ballot papers.— (1) The Presiding Officer shall, at the close of the poll, prepare a ballot papers account in Form 'Election-15' and enclose it in a separate cover with the words "Ballot papers account" subscribed thereon.

93 · Sealing of other packets.— (1) The Presiding Officer shall then make into separate packets,—

94 · Transmission of ballot boxes, packets, etc. to the Returning Officer.— (1) The Presiding Officer shall then deliver or cause to be delivered the following to the Returning Officer at such place or places as the Returning Officer may direct:—

95 · Fresh poll in case of destruction, etc., of ballot boxes.— (1) If, at any election,— (i) any ballot box used at a polling station is unlawfully taken out of the custody of the Presiding Officer or the Returning Officer or is accidentally or intentionally destroyed or lost, or is damaged or tampered with, to such an extent, that the result of the poll at the polling station cannot be ascertained, or

96 · Counting of votes.— At every election where a poll is taken, votes shall be counted by or under the supervision and direction of the Returning Officer and each contesting candidate and his counting agents shall have a right to be present at the time of counting.

97 · Admission to the place fixed for counting.— (1) The Returning Officer shall exclude from the place fixed for counting of votes all persons except,—

98 · Scrutiny and opening of ballot boxes.— (1) The Returning Officer may have the ballot boxes used at more than one polling station opened and their contents counted simultaneously.

99 · Scrutiny and rejection of ballot papers.— (1) The ballot papers taken out of each ballot box shall be arranged in convenient bundles and scrutinised.

100 · Procedure for counting of votes.— (1) Every ballot paper which is not rejected under rule 99 shall be counted as one valid vote, provided that, no cover containing tendered ballot papers shall be opened and no such paper shall be counted.

101 · Counting to be continuous.— The Returning Officer shall, as far as practicable, proceed continuously with the counting of votes and shall, during any intervals when the counting has to be suspended, keep the ballot papers, packets and other papers relating to the election sealed with his own seal and the seals of such candidates or counting agents as may desire to affix their seals and shall cause adequate precautions to be taken for their safe custody during such intervals.

102 · Procedure for counting of votes where there are no separate constituencies or more than one seat to be filled in one Constituency.— In cases where there are no constituencies defined in the bye-laws or where more than one seat is authorised in the bye-laws for a Constituency, counting of votes for these seats shall be done in the following manner, namely:—

103 · Re-commencing of counting after fresh poll.— (1) If a fresh poll is held under rule 95, the Returning Officer shall, after completion of that poll, re-commence the counting of votes on the date and the time and place which have been fixed by him in that behalf and of which notice has been previously given to the candidates.

104 · Recount of votes.— (1) After the completion of counting, the Returning Officer shall record in the result sheet in Form 'Election-16' the total number of votes polled by each candidate and announce the same:

105 · Declaration of result and publication of names of the elected directors.— (1) The Returning Officer shall then declare the candidate to whom the highest number of valid votes has been given as having been elected and certify the return of election in Form 'Election-17' and where the Assistant Election Officer himself is not the Returning Officer shall send signed copies thereof to the Assistant Election Officer.

106 · Return of forfeiture of candidate's deposit.— (1) The deposit made under rule 67 shall either be returned to the person making it or to the representative heir or be forfeited to the Cooperative Societies Election Fund in accordance with the provisions of sub-rule (5) of rule 82.

107 · Custody of papers relating to elections.— The Returning Officer shall have the custody of packets referred to in rule 93 and all other papers relating to the elections for a period of 3 months from the date of declaration of result and such packets, shall be handed over to the Assistant Election Officer, thereafter.

108 · Production and inspection of election papers.— While in the custody of the Assistant Election Officer, the packets of unused ballot papers, the packets of used ballot papers, whether valid, tendered or rejected, and the marked copies of the voters list shall not be opened and their contents shall not be inspected by or produced before any person or persons except under the order of the cooperative authority, the Co-operative Tribunal or the High Court of Bombay at Panaji.

109 · Disposal of election papers.— The packets referred to in rule 108 shall be retained for a period of one year and shall thereafter be destroyed subject to any directions to the contrary given by the Co-operative Authority, the Co-operative Tribunal or the High Court of Bombay at Panaji.

110 · Co-operative Societies Election Fund.— (1) There shall be an election fund called the "Cooperative Societies Election Fund" in which all the amounts received as deposits from the contesting candidates, the election expenses received from the societies and any other amounts received in connection with the election shall be credited by the Chief Election Officer, the Assistant Election Officer or any other officer authorised by the Chief Election Officer.

111 · Election to the representative general body.— The provisions of rules 52 to 110 of this Chapter shall apply mutatis mutandis to the elections of the representative general body of the societies mentioned in section 69 of the Act.

4 · [111A. Bond to be executed by members of Committee, set up by the Board of Directors or the Directors of a society, as the case may be.— Every member of the Committee set up by the Board of Directors and the Directors of a society, shall execute a bond in Form "LL" hereto within fifteen days of his assuming the office. Such bond shall be executed on the stamp paper as provided under the Indian Stamp Act, 1899(2 of 1899). The expenditure on stamp paper shall be borne by the society. The Chief Executive Officer/Secretary of the society shall receive such bonds and keep them on record of the society and accordingly inform the Registrar within fifteen days from formation of the Committee.]

5 · [Accounts, Audit, Inquiry and Inspection]

112 · Form for rectification of defects.— Rectification of defects shall be in Form 'M'.

113 · Filing fees.— (1) The filing fees to be paid while submitting the documents specified in section 81 of the Act shall be as follows:—

10 · times.

114 · Levy of audit fees, costs and expenses.— (1) (a) The Registrar may levy audit fees payable annually by the societies notified under sub-section (2) of section 74 of the Act on or before the date specified by him and at such rates as may be fixed by him with the approval of the Government.

6 · [114A. Procedure for the conduct of inquiry and inspection . ¾ ¾ (1) An order authorizing inquiry or inspection under section 76A or section 77 of the Act shall, among other things, contain the following:-

7 · [Disputes and Arbitration

115 · Reference of dispute . ¾ A reference of a dispute under section 83 shall be made in writing to the Registrar in form "N" hereto wherever necessary, the Registrar may require the party referring the dispute to him to produce a certified copy of the relevant records on which the dispute is based and such other statements or records, as may be required by him, before proceeding with the consideration of such reference.

116 · Appointment of Registrar's nominee or board of nominees.¾ (1) The Registrar may, by general or special order notified in the Official Gazette, appoint any person to be his nominee for deciding disputes arising in anyone or more societies situated in such area and for such period as may be specified in the order.

117 · Procedure for hearing and decision of disputes.¾ (1) When any dispute is referred to the Registrar's nominee or to a board of nominees for decision and is not decided by him or it within two months or such further period as the Registrar may allow, the Registrar may withdraw the dispute from the nominee or, as the case may be, the board of nominees and decide the dispute himself or refer it again to another nominee or a board of nominees for decision.

118 · Summonses, notices and fixing of dates, place, etc. in connection with the disputes. ¾ (1) The Registrar, his nominee, or the Chairman of the board of nominees may issue summonses or notices at least fifteen days before the date fixed for hearing of the dispute requiring, ¾

119 · Investigation of claims and objections against any attachment.¾ Where any claim or objection has been preferred against the attachment of any property under section 88 on the ground that such property is not liable to such attachment, the Registrar, his nominee or board of nominees shall investigate into claim or objection and dispose it of on merits:

120 · Procedure for the custody of property attached under section 88.— (1) Where the property to be attached is movable property, other than agricultural produce, in the possession of the debtor, the attachment shall be made by actual seizure and the attaching officer shall keep the property in his own custody or in the custody of one of his subordinates, or of a Receiver, if one is appointed under sub-rule (2) and shall be responsible for the due custody thereof:

121 · Procedure for attachment and sale of property for realization of any security given by person in course of execution proceedings . ¾ ¾ The procedure laid down in rules 120 and 123 shall mutatis mutandis apply for attachment and sale of property for the realization of any security given by a person in the course of execution proceedings.

122 · Issue of proclamation prohibiting private transfers of property . ¾ ¾ The Registrar or liquidator when acting under clause (a) of section 91 shall, at the time of signing a certificate affecting any property, issue a proclamation in Form "O" and in the case of immovable property shall also forward a copy of the proclamation to any Revenue Officer, Sub-Registrar and Village Panchayat within whose jurisdiction the property is situated, who shall cause an entry about such certificate to be made in the Record of Rights.

123 · Procedure for execution of orders and awards. ¾ ¾ (1) Every order or award passed by the Registrar, or the person authorised by him or his nominee or board of nominees under sections 88 or 89 shall be forwarded by the Registrar to the society or to the party concerned with instructions that the society or, as the case may be, the party concerned should initiate execution proceedings forthwith according to the provisions of section 91.

124 · Execution of Decrees.— (1) Any society or creditor holding a decree (hereinafter referred to as the "applicant") requiring the provisions of section 91D to be applied, shall apply to the Registrar, or an Officer mentioned in said section 91D within whose jurisdiction the debtor resides or the property of the debtor is situated for the said purpose.

6 · Where the movable property to be attached is the salary or allowances or wages of a public officer or a railway servant or a servant of a local authority or a firm or a company, the Registrar or Officer mentioned in section 91D may, on receiving a report from the Sale Officer, order that the amount shall subject to the provisions of section 60 of the Code of Civil Procedure 1908 (5 of 1908), be with held from such salary or allowances or wages either in one payment or by monthly installments as the Registrar or such Officer may direct and upon the receipt of the order, the officer or the other person whose duty is to disburse such salary or allowance or wages shall withhold and remit to the Sale Officer, the amount due under the order or the monthly installment, as the case may be.

7 · (i) Where the property to be attached consists of the share or interest of the defaulter in movable property belonging to him and another as co-owners, the attachment shall be made by a notice to the defaulter, prohibiting him from transferring the share or interest or charging it in any way.

125 · Execution of awards or orders in special cases.¾ Subject to the provisions of section 91 of the Act, the Registrar, may, by an order in writing specially authorize any officer of the Co-operative Department or any officer of a federal society or a Central Bank, on an application made by it, to call for and send awards or orders obtained by any society for execution. The society or societies in respect of which these powers are to be exercised shall be specified in the order.

126 · Transfer of property which cannot be sold.¾ (1)When in execution of an order sought to be executed under section 91 of the Act, any property cannot be sold for want of buyers, if such property is in the possession of the defaulter or of some person on his behalf or of some person claiming it under a title created by the defaulter subsequent to the issue of the certificate by the Registrar or Liquidator under clause (a) or (b) of the said section, the officer conducting the execution shall as soon as practicable report the fact to the Court or the appropriate authority or the Registrar, as the case may be, and the society applying for the execution of the said order.

126A · Payment of expenses of decision of dispute.— (1) Where the dispute has been referred to the Registrar or his nominee or the board of nominees under section 86 of the Act, the Registrar may require the party or parties to the dispute to deposit such sum as may in his opinion be necessary to meet the expenses including payment of fees to the Registrar or his nominee or the board of nominees.

127 · Mode of communication of an interim order under section 92.— An interim order under sub-section (1) of section 92 of the Act shall be communicated by the Registrar by registered post (with acknowledgement due) to the society.

128 · Cost of hearing appeal.— No appeal from a member under section 94 of the Act shall be entertained unless it is accompanied by a sum of Rs. 500/- or such higher amount not exceeding Rs. 1000/- as may be directed by the appellate authority as security for the cost of hearing the appeal.

129 · Appointment of Liquidator and the procedure to be followed and powers to be exercised by him.— The following procedure shall be adopted for the appointment of the Liquidator and for the exercise of his powers, namely:—

130 · Disposal of surplus assets.— Where the Registrar has to divide the surplus assets amongst members of the society which has been wound up, he shall divide them in proportion to the share capital held by each of such members or in any other suitable manner sanctioned by the Government in special cases.

131 · Interest on amount due from a society under liquidation.— The creditor of a society, which is being wound up, may apply to the Liquidator, for payment of interest on any debt due from the society upto the date of the Registrar's order for winding up. The rate at which interest shall be paid shall be, in the case of a Co-operative bank permitted by the Registrar to finance societies, the contract rate and in any other case, the rate which may be fixed by the Registrar which shall not exceed the contract rate:

132 · Disposal of records of society whose registration is cancelled.— (1) When an order directing a society to be wound up is issued under section 92 of the Act and no Liquidator is appointed, the Officers of the society which is wound up, shall, within fifteen days of the publication of the order in the Official Gazette, send by registered post, the records and books of the society to the Registrar or to the Assistant Registrar or hand over the same to the auditor.

133 · Fees for non-occupancy of plot or dwelling unit.— A member of a co-operative housing society who has been given consent under section 107 of the Act for parting possession of his plot of land or dwelling unit shall pay every month to the society a non-occupancy fee not exceeding 5% of the fees or compensation as provided in the document between the member and sub-allottee as may be laid down in the bye-laws of the society:

134 · Fees and premium for transfer of shares or interest of the member.— (1) A member whose application for transfer of shares and occupancy right in the property of the society is accepted by the society shall pay transfer fees not exceeding Rs. 1,000/as may be provided in the bye-laws of the society and an amount of premium not exceeding 1% of the value of the plot or dwelling unit as shown in the transfer document:

135 · Contribution for repairs and maintenance expenses.— A member shall pay contribution to the society at the rate per square metre of the built up area/super built area of each unit as may be provided on an equitable basis in the bye-laws of the society.

136 · Certificate of allotment of plot/dwelling unit/commercial unit.— The certificate of allotment of plot/dwelling unit and commercial unit to be issued by the society under section 104 of the Act shall be in Form 'Q'.

138 · Co-operative Tribunal Regulations.— The Co-operative Tribunal shall frame regulations consistent with the provisions of the Act and the rules made thereunder, for regulating its procedure and the disposal of its business. The regulations shall be published in the Official Gazette.

140 · Repeal and saving.— (1) The Co-operative Societies Rules, 1962, for the State of Goa are hereby repealed.

6 · r a w n hd

10 · v o t i n g

10 · of

8 · [FORM "LL"

77 · and 80

10 · [FORM “O”

1 · Inserted by the Goa Co-operative Societies (1 st Amendment) Rules, 2009 published in the Official Gazette Series I No.38 dated 17-122009 and came into force w.e.f 17-12-2009.

2 · Inserted by the Goa Co-operative Societies (1 st Amendment) Rules, 2009 published in the Official Gazette Series I No.38 dated 17-122009 and came into force w.e.f 17-12-2009.

3 · Inserted by the Goa Co-operative Societies (1 st Amendment) Rules, 2009 published in the Official Gazette Series I No. 38 dated 17-12-2009 and come into force w.e.f 17-12-2009.

4 · Inserted by the Goa Co-operative Societies (2 nd Amendment) Rules, 2010 published in the Official Gazette Series I No.26 dated 27-052010 and come into force w.e.f 23/09/2010, vide Notification No. 42-2-2001/TS/RCS (Suppl.) dated 23-09-2010.

5 · Substituted by the Goa Co-operative Societies (1 st Amendment) Rules, 2009 published in the Official Gazette Series I No.38 dated 17/12/2009 and come into force w.e.f 17/12/2009.

6 · Inserted by the Goa Co-operative Societies (1 st Amendment) Rules, 2009 published in the Official Gazette Series I No. 38 dated 17-12-2009 and came into force w.e.f 17-12-2009 .

7 · Substituted by the Goa Co-operative Societies (1 st Amendment) Rules, 2009 published in the Official Gazette Series I No.38 dated 17-122009 and came into force w.e.f 17-12-2009.

8 · inserted by the Goa Co-operative Societies (2 nd Amendment) Rules, 2010 published in the Official Gazette Series I No. 26 dated 27-05-2010 and come into force w.e.f 23-09-2010, vide Notification No. 42-2-2001/TS/RCS(Suppl) dated 23-09-2010.

9 · inserted by the Goa Co-operative Societies (1 st Amendment) Rules, 2009 published in the Official Gazette Series I No. 38 dated 17-122009 and come into force w.e.f 17-12-2009.

10 · inserted by the Goa Co-operative Societies (1 st Amendment) Rules, 2009 published in the Official Gazette Series I No. 38 dated 17-12-2009 and come into force w.e.f 17-12-2009.

11 · substituted by the Goa Co-operative Societies (1 st Amendment) Rules, 2009 published in the Official Gazette Series I No. 38 dated 17-122009 and come into force w.e.f 17-12-2009.