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COOPERATIVESOCIETY
PRESENTED BY:-
INDU BHUSHAN PRASAD(52)
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DefnitionA cooperativeis defned as
an autonomous assoiationo! "e#sons united $o%unta#i%&to meet t'ei# ommoneonomi soia% andu%tu#a% needs andas"i#ations t'#ou' a *oint%&-o+ned and demo#atia%%&-ont#o%%ed ente#"#ise,
A oo"e#ati$e soiet& ma&a%so e defned as a usinesso+ned and ont#o%%ed e.ua%%&& t'e "eo"%e +'o use itsse#$ies o# +'o +o#/ at it,
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Formation of a Co-operative
SocietyA 0o-o"e#ati$e Soiet& an e !o#med as "e# t'e "#o$isions
o! t'e 0oo"e#ati$e Soieties At 112,
At %east ten "e#sons 'a$in t'e a"ait& to ente# into a
ont#at +it' ommon eonomi o*eti$es %i/e !a#min+ea$in onsumin et, an !o#m a 0o-o"e#ati$e Soiet&,
A *oint a""%iation a%on +it' t'e &e-%a+s o! t'e soiet&ontainin t'e detai%s aout t'e soiet& and its meme#s'as to e sumitted to t'e Reist#a# o! 0o-o"e#ati$e
Soieties o! t'e one#ned state,A!te# s#utin& o! t'e a""%iation and t'e &e3%a+s t'e
#eist#a# issues a 0e#tifate o! Reist#ation,
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Types of Co-operative
Societies1. Consumers Co-operative Society! to "#otett'e inte#est o! ene#a% onsume#s & ma/in onsume#
oods a$ai%a%e at a #easona%e "#ie,
". Pro#ucers Co-operative Society: to "#otet t'einte#est o! sma%% "#odue#s & ma/in a$ai%a%e items o!t'ei# need !o# "#odution %i/e #a+ mate#ia%s too%s ande.ui"ments ma'ine#& et, Ba&ani/a Ha#&anaHand%oom is e4am"%e o! "#odue#s o-o"e#ati$e soiet&,
$. Co-operative %ar&etin' Society!T'ese soietiesa#e !o#med & sma%% "#odue#s and manu!atu#e#s +'ofnd it di6u%t to se%% t'ei# "#oduts indi$idua%%&,
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Types of Co-operative
Societies4. Co-operative Credit Society: to provide financial support to themembers. The society accepts deposits from members and grants them loans at
reasonable rate of interest in times of need.
Examples: Village Co-operative Society, rban Cooperative !an"s
5. Co-operative Farming Society: These societies are formed bysmall farmers to #or" $ointly and thereby en$oy the benefits of large-scale
farming. Examples: Ex: %ani-panchayats
6. Housing Co-operative Society: to provide residential houses tomembers they purchase land, and construct houses or flats and allot the same tomembers. Some societies also provide loans at lo# rate of interest to members to
construct their o#n houses.
Examples: The Employees& 'ousing Societies , (etropolitan 'ousing Co-
operative Society
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C(aracteristics of Co-operative Society
I. Open mem)ers(ip! A minimum o! ten meme#s a#e #e.ui#ed to !o#m a o-o"e#ati$e soiet&, T'e 0o3o"e#ati$e soieties At does not s"ei!& t'e ma4imumnume# o! meme#s !o# an& o-o"e#ati$e soiet&,
ii. Vo*untary Association: 7eme#s *oin as +e%% as %ea$e t'e o-o"e#ati$esoiet& $o%unta#i%& t'at is & 'oie,
iii. State contro*!To "#otet t'e inte#est o! meme#s o-o"e#ati$e soieties a#e"%aed unde# state ont#o% t'#ou' #eist#ation,
iv. Sources of Finance! In a o-o"e#ati$e soiet& a"ita% is ont#iuted & a%%t'e meme#s, Ho+e$e# it an easi%& #aise %oans and seu#e #ants !#omo$e#nment a!te# its #eist#ation,
v. +emocratic %ana'ement! T'e soiet& is manaed & a #ou" /no+n as8Boa#d o! Di#eto#s9, T'e meme#s o! t'e oa#d o! di#eto#s a#e t'e e%eted#e"#esentati$es o! t'e soiet&,
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0'a#ate#istisvi. Service motive: 0o-o"e#ati$es a#e not !o#med to ma4imie"#oft %i/e ot'e# !o#ms o! usiness o#aniation,
vii. Separate ,e'a* Entity! A 0o-o"e#ati$e Soiet& is #eiste#ed
unde# t'e 0o-o"e#ati$e Soieties At, A!te# #eist#ation a soiet&eomes a se"a#ate %ea% entit& +it' %imited %iai%it& o! its meme#s,
viii. +istri)ution of Surp*us! E$e#& o-o"e#ati$e soiet& inaddition to "#o$idin se#$ies to its meme#s a%so ene#ates some
"#oft +'i%e ondutin usiness,
i. Se*f-(e*p t(rou'( mutua* cooperation! 0o-o"e#ati$eSoieties t'#i$e on t'e "#ini"%e o! mutua% 'e%", T'e& a#e t'eo#aniations o! fnania%%& +ea/e# setions o! soiet&,
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Re.ui#ements !o# Reist#ation:
1, A""%iation +it' t'e sinatu#e o! a%% meme#s
2, B&e-%a+s o! t'e soiet& ontainin:
(a) Name add#ess and aims and o*eti$es o! t'esoiet&
() Names add#esses and ou"ations o!meme#s
() 7ode o! admittin ne+ meme#s(d) S'a#e a"ita% and its di$ision
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AD;ANTAimited %iai%it&
E%imination o! midd%emans "#ofts
State assistane
Sta%e %i!e
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>I7ITATI=NS)imited capital
%roblems in management
)ac" of motivation)ac" of cooperation
*ependence on government
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RO,E OF REISTRAR OF COOPERATIVE SOCIETIES
Ri't !#om t'e Reist#ation o! a 0oo"e#ati$eSoiet& ti%% t'e ane%%ation o! its #eist#ationt'e Reist#a# ats as a !#iend "'i%oso"'e#and uide to t'e oo"e#ati$es and ensu#est'at 0oo"e#ati$e Soieties !untion inao#dane +it' t'e 0oo"e#ati$e At,
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T'e main !untions o! t'e Reist#a#Reist#ation o! 0oo"e#ati$e Soieties
Reist#ation o! amendments in t'e B&e-%a+s
o! 0oo"e#ati$e SoietiesAma%amation Di$ision and #e-o#aniation o!
0oo"e#ati$e Soieties
Ensu#e time%& E%etion o! t'e 7anain
0ommittee in 0oo"e#ati$e SoietiesEnsu#e "#o"e# in$estment o! !unds &
0oo"e#ati$e Soieties
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T'e main !untions o! t'e Reist#a#0ondut audit o#de# ins"etion and en.ui#&,
Sett%e dis"utes o! 0oo"e#ati$e Soietiest'#ou' t'e "#oess o! a#it#ation,
=#de# +indin u" and ane%%ation o!#eist#ation o! de!unt?non-!untiona% soieties,
Issue Inst#utions !o# t'e "#omotion o!
usiness o! di@e#ent t&"esTo a""#o$e "#o"osa%s !o# en#o%ment
#esination and essation o! meme#s'i" inHousin 0oo"e#ati$e and
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S=0IETIES T= HI0H THE A0T
APP>IES
0'a#ita%e soieties
7i%ita#& o#"'an !unds o# soieties Soieties esta%is'ed !o# "#omotion o!
siene %ite#atu#e o# !o# fne a#ts
Soieties esta%is'ed !o# maintenane o!
%i#a#ies o# #eadin #ooms !o# ene#a% "u%i Soieties esta%is'ed !o# Pu%i museums and
a%%e#ies !o# "aintins o# ot'e# +o#/s o! a#t,
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Multi-state Cooperative
societies: Object of the ActSe#$in t'e inte#ests o! meme#s in mo#e t'an oneState to !ai%itate t'e $o%unta#& !o#mation anddemo#ati !untionin o! oo"e#ati$es ,
7u%ti-State 0oo"e#ati$e Soiet& an e !o#med unde#7u%ti State 0oo"e#ati$e Soieties At,
7u%ti-State 0oo"e#ati$e Soieties At 2CC2 'as#eei$ed P#esidents assent,
T'e At +i%% su"e#sede 1 At +'en #ou't into!o#e,
Unde# t'e At t'e#e +i%% e a 0ent#a% Reist#a#o$e#seein and #eu%atin mu%ti-state oo"e#ati$esoieties,
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Duties, rights and liabilities of
membersDuty of every member- It is dut& o! e$e#& meme# o! mu%ti-state
oo"e#ati$e soiet& to "#omote and "#otet inte#ests and o*ets o!t'e soiet&,
Voting by members- E$e#& meme# in%udin meme# +'o is
em"%o&ee s'a%% 'a$e one $ote i##es"eti$e o! 'is s'a#e'o%din,Management of ociety- 7anaement o! a mu%ti-state oo"e#ati$e
soiet& +i%% e a t'#ee tie# st#utu#e,
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=I0E BEARERS = S=0IETIES
#$ %lection of directors
&$ "o'ers and functions of (oard)$ Chief %*ecutive
+$ "rivileges of multi-state cooperativesociety
$ inding up of society
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'i%e a o-o"e#ati$e soiet& is t#eated unde#
t'e Inome-ta4 At 11 as an assessee !o#e4tendin e#tain onessions in om"utinta4a%e inome t'e inome o! a o-o"e#ati$esoiet& is not e4em"t in its enti#et&,
Ta s(e*ter for co-operative societies
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Eamp*es!
Annapurna %a(i*a Cre#it Co-operative Society
0ris(a& (arati Cooperative ,imite#20RI3CO4
An5ar#e Crop Pritection Co-operative Society 1678169:
Co-operative Societies in +e*(i S.;o. Re'istration ;o. ;ame of society Status of a**otment of *an# Au#it
AY 0
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T(an& you
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=uestions