A-37/3, Bidisha, PH-II

134 C. S. Mukherjee Street

PO: Konnagar, Dist: Hooghly
West Bengal, PIN: 712 235
Email: modakindia@gmail.com
Mobile: 9433235073
Date: Monday, March 1, 2014
The Minister-In-Charge
Co-operation Department
Government of West Bengal.
The Secretary
Co-operation Department
Government of West Bengal
Writers Buildings
Kolkata 700 001.
e, icy e.
NOT VERifith
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Sub: Request for an inquiry in respect to collection of money through official Money Receipt under head
Donation - 'Puja 2010-2011' by Bidisha Co-operative Housing Society Ltd. and non-existence of the same
in the audited accounts for year of audit 2010-2011.
Dear Sirs,
Please find herewith a xerox copy of a receipt bearing no 9140 (machine-numbered) dated 10.10.2010
which was issued by Bidisha Co-operative Housing Society Ltd. against Puja subscription of Rs. 250. The
authority of Bidisha Co-operative Housing Society Ltd. collected money under head Donation - "Puja
2010-2011".
Please also find herewith a xerox copy of an Income & Expenditure statement of Puja 2010-2011 of Puja
Sub-Committee : 2010-11 of Bidisha Co-operative Housing Society Ltd. which was published along with
the Secretarial Report of 7th AGM held on 05.06.2011. In the said Income and Expenditure statement the
said puja committee declared
1. A collection of Rs. 2,61,946.00 as subscription inclusive of donation/souvenir.
2. An outstanding amount of Rs. 14619.00.
But no list of creditors was declared in respect to the said outstanding amount.
3.
That "Outstanding amount to be adjusted from dues of Souvenir collection which is under
process".
But no receivable amount was declared in respect to the adjustment of the outstanding amount.
Even no further declaration has been made regarding status of the said adjustment till the date.
4. A collection of Rs. 500 has been made in cash after 31.03.2011 i.e. after completion of the Puja
events.
Page 1 of 4
5. A bank charges of Rs. 2917.00 has been made for bounced cheque(s).
Please also find herewith a xerox copy of Audit Report for the year 2010-2011 which was distributed
along with the Secretarial Report of 1st Half Yearly General Meeting held on 20.01.2012. No accounting
of the said Puja Sub-Committee has been found in the audited accounts of the Society.
Considering the same we suspect that an offence has been occurred like wilful false return or furnishing
information required to be made or furnished under the West Bengal Co-operative Societies Act. We
also suspect that an offence has been occurred like wilful neglect or refusal to any act, make any return
or furnish any false information required under West Bengal Co-operative Societies Act.
We request you for an inquiry in this respect to find out the following facts & truth:
1. Whether a puja was organised in Bidisha for the year 2010-2011 under "Bidisha Co-operative
Housing Society Ltd. Puja Sub-committee: 2010-2011".
2. Whether the said collection was made by issuing Receipt under head Donation Puja 2010-2011
and the receipt book of the Society was used for the aforesaid collection.
3. Whether a list of creditors in respect to the aforesaid outstanding amount of Rs. 14619.00 was
published or declared by the said Puja Committee.
A.
Whether the aforesaid outstanding amount has been remitted as on date.
B. Whether the said puja committee has published any information regarding remittance of
the said outstanding amount till the date.
4. Whether receivable amount and a list of the source of the receivable amount was declared or
published by the said puja committee in respect to the statement "Outstanding amount to be
adjusted from dues of Souvenir collection which is under process".
5. Whether Cheque Bounce Charges 2917.00 has been recovered from the respective parties.
6. Whether all necessary permissions from all government agencies were received by the said puja
committee.
A. Whether the aforesaid permissions were applied and issued in the name of the said puja
committee.
7. Whether the Convenor of the said puja committee was an allottee-member of Bidisha Co-
operative Housing Society Ltd.
8. Whether "Bidisha Co-operative Housing Society Ltd. Puja Sub-committee: 2010-2011" was an
attempt by a group of people (inclusive of allottee-member and non-allottee-member) i.e.
private in nature and the said Puja Committee organised puja after taking approval from the
Society.
If the aforesaid Puja Sub-Committee was an attempt by a group of people (inclusive of allottee-
member and non-allottee-member) i.e. private in nature, then-
A. Whether the said Puja Committee applied for permission to organise Puja in Bidisha.
B. Whether permission to organise Puja in Bidisha was issued to the said Puja Committee.
C. Whether permission for using the name "Bidisha Co-operative Housing Society Ltd." by the
said puja committee was placed before the general body for its approval and was approved
by the general body accordingly.
Page 2 of 4
D. Whether permission for publication of the statement of accounts of the said puja committee
along with the Secretarial Report of any General Meeting of Bidisha Co-operative Housing
Society Ltd was placed before the general body for its approval and was approved by the
general body accordingly.
E.
Whether permission for using Receipt Book, official stationery, for collection of subscription
by the said puja committee was placed before the general body for its approval and was
approved by the general body accordingly.
F. Whether any other specific decision regarding the said puja committee was approved by the
general body.
G. Whether any director of the board handed over the said Receipt book to the said puja
committee by his full knowledge and belief.
H. Whether the said puja committee collected the said Receipt book without having any
knowledge of the board of directors.
I. Whether any other pujas were organised in Bidisha in the year 2010-2011 and /or
consequent years other than the said puja committee.
J. Whether any objection was raised by any allottee-member against organising of pujas in
Bidisha.
9. Whether "Bidisha Co-operative Housing Society Ltd. Puja Sub-committee: 2010-2011" is a
subsidiary / associate organization of Bidisha Co-operative Housing Society Ltd i.e. official in
nature.
If the aforesaid Puja Sub-Committee was a subsidiary / associate organization of Bidisha Co-
operative Housing Society Ltd. i.e. official in nature, then
A. Whether the said puja sub-committee was promoted by the society under the West Bengal
Co-operative Societies Act and the Rules.
B. Whether terms and conditions of the said puja sub-committee were placed before the
general body for its approval and were approved by the general body accordingly.
C. Whether any plan, estimation and budget regarding Puja for the year 2010-2011 were
placed before the general body for its approval and were approved by the general body
accordingly.
D. Whether any specific decision was taken by the general body in respect to the aforesaid
collection by issuing official stationery.
E. Whether all financial transactions and maintenance of accounts of the said Puja Sub-
Committee has been made under the West Bengal Co-operative Societies Act and the Rules.
F. Whether any director was responsible for maintaining the custody of the aforesaid Receipts
which have been used for the aforesaid collection.
G. Whether any specific decision was taken in any AGM in respect to organise the Puja for the
year 2010-2011 organised by non-allottee-member(s).
H.
Whether the service of the Society, through its sub-committee, was available to all allottee-
members irrespective of caste, creed, race and religion under the West Bengal Co-operative
Societies Act and the Rules.
I. Whether all religious functions of all religions are organised under supervision of the society
or by the society.
Page 3 of 4
J. Whether all the allottee-members of Bidisha have been benefitted equally by the activities
of the said Puja 2010-2011 under the West Bengal Co-operative Societies Act and the Rules.
K. Whether the Society produced accounts of the said puja sub-committee 2010-2011 before
the auditor during Statutory Audit.
L. Whether accounts of said puja sub-committee has been audited by the Director of Co-
operative Audit or Audit Officer under West Bengal Co-operative Societies Act and the
Rules.
M. Whether machine-numbered of the Receipt(s) of the society, both used and un-used, where
checked and verified by the Auditor during Statutory Audit for the year of Audit 2010-11.
N. Whether details of the said puja sub-committee were published by the Society under the
West Bengal Co-operative Societies Act and the Rules.
0. Whether any suitable measure has been taken as per the Audit Report (Under Heading
"Development Fund").
P. Whether the Society has wilfully made false return or furnishing information required to be
made or furnished under the West Bengal Co-operative Societies Act.
Q. Whether any offence has occurred like wilfull neglect or refusal to any act, make any return
or furnish any false information required under West Bengal Co-operative Societies Act.
R. Whether any incident of misappropriation of funds has been made by the Bidisha Co-
operative Housing Society Ltd.
10. Whether there is any restriction in organizing more than one event of the same puja by different
group of allottee-members in a housing society under the West Bengal Co-operative Societies
Act.
We hope that a copy of the said inquiry report is to be served to us along with necessary documents
regarding the same.
I shall pay the charges for a copy of the aforesaid inquiry report and documents to be served to me by
your office.
We will be highly obliged for your kind co-operation and necessary action in this regard.
With Best Regards,
J OLT
M.:3(4 air\
[Swarup Modak]
Page 4 of 4
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L
8 1 ' 1 7 1 11 5,1-1 0-2 CO- OPERA n LIE HOUSIII",i'G SOCiE T1'? TO.
134,C.S.M UKHERJEE STRFET,KONNAGAR
DISTRICT : HOOGHLY
AUDITORS REPORT
YEAR OF AUDIT : 2010-11
Being authorized under section90( 1) of the West Bengal Co-operative Societies Act-
1983 and of the power conferred upon me by the Director of Co-operative Audit,West
Bengal vide order No. 6 88/1( 2)DA dated 25.04.2011,I have conducted and completed the
statutory audit of the above named society for the year 2010-11,i.e. from01.04.2010to
31.03.2011 onthe basis of available books and records which were produced by the society
at the time of audit.
A general notice was issued toall debtors,creditors,or members as the case may be
toverify their debit,credit,and share balances as on 31" M arch 2011. I received written
grievances fromtwomembers during the course of my audit. On the basis of these
grievances I made audit queries tothe Secretary. On24.11.11 and the Secretary of Bidisha
Co-operative Society Ltd. replied tomy audit queries vide memono. . Bidisha/Audit 2010-
11 by enclosing some documents which were verified by me such for the purpose of this
auditing works. Audit queries and Society's reply along with supporting documents are
enclosed.
A compliance report under section91( 2) of the W.B.C.S.,Act should be sent tothe
Asst. Director of Co-operative Audit,Hooghly Range onthe basis of audit observations.
PRIM A FACIE : Audited society is a primary housing society registered vide its
registrationno. 6 HG dated 10.06 .2004 by the Assistant Registrar of Co-operative Societies,
Hooghly Range,object of which is tomake arrangement of Housing accommodationtoits
members,basically the society was organized tofacilitate the transfer of ownership of the
flats or apartments of the housing complex under Konnagar Housing Project of West Bengal
Housing Board. The basic object having been fulfilled. The society nowcater tocivic
amenities toits members and executes maintenance and development works.
BOARD OF DIRECTORS : The Board of Directors of the society managed by nine
elected members. Existing Board of Directors were elected inthe Annual General M eeting
dated 09.08.2009 detail of which has beenfurnished inthe int! oductory statement. The
functioning Directors met 11 ( eleven) times in their committee meeting and hold one
Annual General M eeting on 09.09.2010. The last Annual General M eeting was held on
05.06 .2011.
M EM BERSHIP : As on31" M arch 2011 total number of membership stood at 472.
During the year under audit 12( twelve) members were admitted and 08( eight) members
have transferred their flats.
Sill'aVE CAPIITAL,: AalLion's
--
eal siLicilE capl'aai'I's
Rs. 5 l' acs. if.W.ri' Lled bi
i. 506\5' shares
% ., ..7 7, '
100/- each. Issued paid up share capital as on31" M arch,2011 stood at Rs,94400.00.
Schedule insupport of the above itemwas produced which found tallied with book figurce,.
Share suspense as onthe same date stood at Rs. 26 00.00which needs early regularization.
DEVELOPM ENT FUND : As on31'M arch,2011 the balance sheet of development
fund stood at Rs. 736 075.00M ovement of arriving the said balance has been in the
Balance- sheet as on31" M arch,2011 Inthe captioned member's grievances ( the copy
enclosed) "it was noticed that inthe A.G.M . for 2010-11_ thearaanagemopt of the society
. _ _ . _ _ _
had takena decisiontocollect Rs. 5000.00
-
fromeach member for building repairing and

_ _
_ _ _ ,' ,,
Coloring and alsoRs. 400.00for organizing puja and for such cases the society_ h_ as not
.....-
-
Produced any plan,estimate and b
-Pagei"
. Though the cause of actiondoes pot fall within
the period of this audit work. I w"
-- ould like to-biing-the f-a-ct-S--GtKe -
departmental officers for
_ .
avourtng of suitable measures.
. . ,
STATUTORY FUND : Balance of statutory fund as on31 M arch,2011 were as follows:
( a)
Reserve fund
Rs 14946 .00
( b)
Bad Debt Fund
Rs. 22420.00
( c)
Coop EducationFund
Rs. 7473.00
The balance are the brought forward balance. It is advised toremit the entire amount of Co-
operative EducationFund infavour of the fund committee at anearly date,
ADVANCE M AINTENANCE CHARGE : Balance of this head account stood at Rs.
41100.00as onM arch,2011.
AUDIT FEES : As on31" M arch,2011 amount of Rs. 1416 0.00was due onaccount of
audit fees,which should be deposited infavour of the Government of West Bengal under
head of account '0425-00-101-001-1
6
'and the copy of the same should he sent tothe
Assistant Director of Co-operative Audit,Hooghly Range.
CASH AND DA NK BALANCE : The c.Ias,ing
as ba,tar.,ce as on 31 ' ' M E'Ct I,2,91 I was Rs.
46 380.70. I could.
not verify the same ondate as this audit was takenona latter date. Bank
balance as onthe same date stood at Rs. 53737.07. The bank pass book and statements
were verified'and found'taffied with book figure. Balance of fixed deposits as on 312
:
M arch,2011 was Rs. 1189000.00with H.D.C.C.B Ltd. Interest accrued ondate stood at Rs.
229742.00which includes this year's interest provisionof Rs. 97487,00.
SECURITY DEPOSIT WITH C.E.S.C. LTD. Paa.laeaci of Security deposit with C,E.S.0Ltd.
As on31" IVlarch,2011 stood at Rs. 93700.00,This is a brought forward balance.
CYCLE
STAND : During the year under audit amount of Rs. 189252.00has beenadded
with the previous years balance and as on 31" M arch 2011 total value stood at Rs.
200497.00. It has beenobserved fromthe documents placed before this audit that for the
captioned work during this year the society has called tender through StatesmanBangla
News paper. Three tenders have beensofar received which were opened inthe Board
3
i^vfeetnig art 07 .02.201 1 . OuN. marked the same were- sent to the society's a.7nsuk81tt
for his opinion. Ws Pasuba,Konnagar being the lowest bidder was engaged toexecute the
work.
Inthe grievances made by the members it was pointed out that inthe bye-laws of
the society the word.
'construction'has beendeleted'but the society is still going onwith he
constructionwo-rc
i alsopointed out that previous year's expenditure under this head of
a
ccount is illegal. However the facts brought toe noice o
e epartmental officers.
FURNITURES AND FIXURES : After usual descriptionof Furnitures and fixures the
valuationof the above itemstood at Rs. 8284.95 as on31s'M arch,2011.
RECEIVABLE FROM M EM BERS : As on31st M arch,2011 amount of Rs.148080.00was
shownreceivable frommembers. A schedule insupport of this itemwas produced by the
Society which found tallied with book figure.
GENERALREM ARKS :
1.
Cheque book should be maintained inthe society.
2.
Balance inthe cash book should be drawnona regular basis.
3.
Engagement/appointment of sweeper as wel as conducting andevelopment work,
the M anagement should followand obey the Bye-Laws of the Society.
4. Register ob Board of Directors should be maintained.
Lastly,I convey my thanks tothe Board of Directors for their cooperationextended during
the course of this audit.
-Sd-
Date 30.11.11.
Signature of Audit Officer
BIDISHA CO-OP HOUSING SOCIETY LTD. KONNAGAR
.
INCOME & EXPENDITURE
FOR THE YEAR 2010-11 (As on 31.03.2011)
EXPENDI IURE
INCOME
To Electricity Charges
237420.00
By Maintenance Charges
820610.00
To Security Charges
60000.00
Add last year advance
41340 GO
received
To Water Supply (KMVVSA)
388124.00
861950.00
Less Advance received
41100 00
To Cleaning & Maintenance
129746.00
for 2011-12
820850.00
To Electrical Appliances
3655.00
Add Receivable from
148080.00
Members
To Repairing &
Maintenance
39426.00
Less last year
968930.00
144170 00
To Printing & Stationary
7716.00
receivable
824760.60
To Conveyance
1385.00
By Registration Fee
6000.00
To Meeting Expense
21693.00
By Misc. Income
66223.00
To Sports & Culture
28890.00
By Interest received
from S/B A/c
7519.57
To Pump Operation
25770.00
By Interset from F/D
27000.00
To Audit Fee
14160.00
By Interest Receivable
from Fixed Deposit
97487.00
To Bank Charges
92.00
By Interset from FiD
(excess period)
10836.00
To Misc. Expense
4725.00
To Depriciatic.m on Assets
920.55
To Income over Expenditure
76103.02
TOTAL
1039825.57 TOTAL
1039825.57
-Sd-

.-Sd-

.-Sd-
(7,6i:tit man

Secretary

Treasurer
BIDISHA CO-OP HOUSING SOCIETY LTD,KONNAGAR.
CASH ACCOUNT
FOR THE YEAR 2010-11 ( As on 31.03.2011)
ToOpening Balance By Electricity Charges 237420.00
Tocash in hand 4016 1.70 By Security Charges 6 0000.00
ToCash at Bank 279586 .50
By Water Supply 388124.00
ToM aintenance Ch( 10-11) 779510.00
ToM aintenance Ch( 11-12) 41100.00 By Cleaning & M aint. 129746 .00
ToShare Capital 4000.00 By Electrical Appliances 36 55.00
ToRegistration Fee
6 000.00 By Cycle stand 189252.00
ToDevelopment Fee 34000.00 By Repair & M aint. 39426 .00
ToM isc Income 6 6 223.00 Dev. Work 88425.00
ToIntrest fromS/B 7519.57 By Printing & Stationary 7716 .00
ToInterest on F/D 27000.00 By Conveyance 1385.00
lnt.on F/D ( exces period) 54336 .00 By M eeting Expense 216 93.00
By Sports & Culture 28890.00
By Pump Operation 25770.00
By Audit Fee 9200.00
By Bank Charges 92.00
By M isc. Expense 4725.00
Share capital refund 6 00.00
Security Deposit refund 3200
Cash at Bank 53737.07
Cash in hand 46 380.70
TOTAL
1339436 .77 1339436 .77
.-Sd- .-Sd- -Sd-
Chairman Secretary Treasurer
ASSETS
Cash inhand
Cash at Bank
Securitypeposit with C.E.S.0Ltd,
As per L.B.S
Add this year
9370000
0.00
Fixed Deposit with H.D.C.C.B,
46 38070
53737.07
9370000.
Statutory Fund
As per L.B.S.
Add additional
44839.00
41100.00

Receivable fromM embets

9205.50
0.00
9205 50
92055
8254 95 Reserve Fund

14946 .00
Bad Debt Fund

22420.00
Co-Op EducationFund

7473.00
Adv. M aint. Charge Recd 2011-12
Less depr.@10%
BIDISHA CO-OP HOUSING SOCIETY LTD,KONNAGAR
BALANCE SHEET
FOR THE YEAR 2010-11 ( As on31 03 2011)
LIABILITIES
Authorised Share Capital
5000shares @ Rs. 100/- each
50000000
Paid up Share Capital
As per LBS
92000.00
Add Recd. This year

4000.00
96 000.00
Less Share Refund

6 00.00
95400.00

100000
9_ 4_ 400.0Q
Less Share Suspense
Share Suspense
As per LBS
16 0000
Add during the year

1000.00
Development Fund
26 00.00
As per last
Add this Year
Less withdrawal/
( FD maturity)
As per last
Add This Year
1189000.00
0.00
0.00
Cycle Stand
11245 00
18925200
1189000 00
200497 0,
As per LBS
Add Recd. this year
Less Development Work
790500.00
34000.00
824500.00
88425.00
736 075.00
736 075 00
Furnitures and Fixures
1416 0.00
Audit Fees due toGovt.
As per LBS
Add Provision
Less remitted
Excess of Income over Expenditure
As per LBS
96 0144.70
Add this year
76 103 02
TOTAL
Against maint. Charge
Accrued interest frominvestment
As per L.B.S.
175755.00
1..es Received
43500.00
132255.00
Ai!d This Year
97487,00
: 14808010
22974200
9200.00
1416 0.00
2336 0.00
9200.00
1036 247.72
1969421.72
196 9421 72
-Sd-
Chairman
-Sd-
Secretary
.-Sd-
Treasurer
Audit .
A
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