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, May 05, 2014
The Co-operative Inspector
Office of the Co-operative Inspector
Serampore Circle
Serampore, Hooghly.
Sub: Request for an inquiry on the following facts and the truth in the matter of the society,
Bidisha Co-operative Housing Society Ltd., Konnagar, Hooghly, Pin-712 235.

Dear Madam,
Being allottee-members of the society we are interested to know the following facts and truth
in the matter of the Society, Bidisha Co-operative Housing Society Ltd., 134 C. S. Mukherjee
Street, PO: Konnagar, Dist: Hooghly, West Bengal, PIN: 712 235:
1. Whether collection for cost of maintenance and security of Cycle Stand, Rs. 10 for
keeping Cycle and Rs. 20 for keeping Scooter / Motorcycle), as approved by the general
body has been incorporated in the accounts of the Society.
Please find below the proposal placed along with the Secretarial Report of 2nd Annual
General Meeting held on Sunday, December 24, 2006.

Page 1 of 14

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Please also find below an extract of a letter ref. no. BIDI/Cycle stand dated 30.12.2009
issued to the ARCS, Chinsurah, Hooghly by the Society:

Now about the capacity of the proposed stand we may say that
the capacity of the stand depends upon the way the cycles are
placed. The area of the.proposed cycle stand is 110 ft X 8 ft.
Our estimate is that around 200 cycles can be placed in the
proposed cycle stand.
Please find below the proposal placed along with the Secretarial Report of 6th Annual
General Meeting held on Sunday, August 8, 2010.
'511t-45

144ii VAPIC44 WIA 'MIRO Ar4mc131 vgit;v- tV2f. 41r4

i C41t1 Irf4*W4if4AAs 411 <PR

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It is expected that Rs 1 lac (approx.) has been collected, based on the above, which
should be used for the maintenance of the cycle stand.
2. Whether any wrongful loss has been made in respect to the collection of maintenance
cost from the user of the cycle stand. If so,
A. Whether there is merely a misconduct of the directors of the previous board(s) in
misappropriating the funds of the society.
B. Whether the same has operated harshly on the rights of the allottee-members.

Page 2 of 14

3. Whether the board of directors put the clause of collection for cost of maintenance and
security in the proposal purposefully, just for passing the proposal of a cycle stand in the
general common area of Bidisha for a particular group of allottee-member(s).
4. Whether the board of directors has given a scope to a group of allottee-members of the
society for their gain at the expense of other.
Please refer Co-operative principles under section 3, sub-section iv of the West Bengal
Co-operative Societies Act:

(iv) the economic results. arising out of the operations of a Co-operative

society belonging to the members of that Co-operative society shall
be distributed in such a manner as to avoid one timber gaining at the
expenses of other.
This may be done by decision of the members as
(a) by provision for development of the business of the Co-operative
societies;
(b) by provision of

mon services; and

(c) by distribution among the members in propo Lion to their transactions

with the Co-operative societies;
5. Whether the board is bound to collect the charges, as mentioned above, from the users
of the cycle stand.
A. Whether the directors of the previous board(s) is liable to pay the deficit if no such
collection has made from the users of the cycle stand.
B. Whether the board of directors has violated the lawful decision of the general body
and the same will be cause of contradiction of the WBCS Rule.
6. Whether the board has collected parking charges of Rs. 100 per month in advance
against keeping personal four wheelers in Bidisha.
Please find below the proposal placed along with the Secretarial Report of 6th Annual
General Meeting held on Sunday, August 8, 2010.
81

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limo Parking Charge

. 1{-451Z UM-141 51* M1'

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1t'Sr1Ri 11

A. Whether the aforesaid collection has been incorporated in the accounts of the
society.
Page 3 of 14

B. Whether commercial car(s) are also keeping in Bidisha.

7. Whether Layout Plan, Drawing, Sketches, execution guidelines and notes, material and
work specifications, estimation and budget of Cycle Stand were placed before the
general body for approval and approved the same accordingly by the general body as
per the WBCS Act, the Rules and the By-laws.

A. Whether the cost of cycle stand has been incorporated in the accounts of the society
after verifying the approval of the general body as mentioned above.
B. Whether any expense unapproved by the general body has been incorporated in the
accounts of the society.

8. Whether valuation and/or size of the open space i.e. 5983.724 sqm as mentioned in the
sale deed has been changed i.e. reduced or increased.

A. Whether any observation regarding the changes, if any, of the open space as
mentioned above has been given in any audit report.

9. Whether the society organising Durga Puja, Laxmi Puja, Kali Puja and Saraswati Puja in
Bidisha each year.

10. Whether the aforesaid Pujas are being organised under caption "Bidisha Co-operative
Housing Society Ltd. Puja sub-committee each year".

11. Whether organising a puja in Bidisha by the society in an official event.

12. Whether "Bidisha Co-operative Housing Society Ltd. Puja sub-committee" is performing
an executive committee of the society.

A. Whether all income and expenditure of the said sub-committee have been made in
the name of the society and not in the name of the sub-committee.

13. Whether "Bidisha Co-operative Housing Society Ltd. Puja sub-committee" is a subsidiary
organisation of the Society as per the WBCS Act, the Rules and the By-laws.

A. Whether terms and conditions of the said subsidiary organisation were placed
before the general body for its approval as per the WBCS Act, the Rules and the Bylaws.
Page 4 of 14

Please refer Promotion of subsidiary organisation, Rule 16 of the West Bengal Cooperative Societies Rules:
16.

Promotion of subsidiary organization

Before promoting any subsidiary organization under section 25, each Cooperative

Society will be required to fix terms and conditions on the basis of which such subsidiary
organization is promoted and terms and conditions such fixed shall be placed before the
general body for its approval.

B. Whether the aforesaid terms and conditions were approved by the general body
each year as per the WBCS Act, the Rules and the By-laws.
Please refer Promotion of subsidiary organisation under section 25, sub-section 1 of
the West Bengal Co-operative Societies Act:

25. (1) Any Co-operative society may, by a resolution passed at a general meeting
by a two-third majority of members present and voting, promote one or more subsidiary
organisation for the furtherance of its stated objectives, and such organisation or
organisations may be registered under any law for the time being in force, as agreed
to by the general body.
C. Whether income and expenditure of the puja sub-committee has been incorporated
in the name of the "Bidisha Co-operative Housing Society Ltd. Puja sub-committee"
each year.
D. Whether annual reports and accounts of puja sub-committee of the society were
placed before the general meeting each year as per the WBCS Act, the Rules and the
By-laws.
Please refer Promotion of subsidiary organisation under section 25, sub-section 2 of
the West Bengal Co-operative Societies Act:
(2) The annual reports and accounts of any such ubsidiary organisation shall
replace before the general meeting of the promoting Ca-operative societies each year

14. Whether the accounts of puja sub-committee were incorporated in the accounts of the
society each year and to be incorporated in the accounts of the society in future also as
per the WBCS Act, the Rules and the By-laws.
15. Whether Plan, Estimation and Budget of the puja sub-committee of Bidisha were placed
for approval before the general body as per the WBCS Act, the Rules and the By-laws.
A. Whether the aforesaid Plan, Estimation and Budget of the puja sub-committee of
Bidisha were approved by the general body each year.

Page 5 of 14

16. Whether necessary permissions for performing a puja, ie. Permission from the office of
the Sub-Divisional Officer, No objection certificate from the Police Station, Permission
from the office of the Director General, West Bengal Fire & Emergency Services,
Permission from CESC, Public Performance License, etc. from concerned government
agencies were issued in the name of the "Bidisha Co-operative Housing Society Ltd.,
Puja sub-committee" or the same were issued in the name of the society i.e. "Bidisha
Co-operative Housing Society Ltd.".

17. Whether the Pujas organised under caption "Bidisha Co-operative Housing Society Ltd.,
Puja sub-committee" was as per the WBCS Act and the Rules and the By-laws of the
society without any discrimination to any caste, creed, race and religion.

Please refer the extracts given hereunder from the minutes of meeting of 7th AGM.
A .s-s'5.
-S.

Q....Sri

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A. Whether the secretary of the society given threat to an allottee-member by a

request to desist from referring such matter, as mentioned above, in future.

Page 6 of 14

The concerned allottee-member suspects that the same could turn a life risk of his
own or any member of his family if such referring, as mentioned above, is going on
even after the request of the secretary.
i.

Whether the activity to desist an allottee-member by giving threat is to be

considered as an offence.

18. Whether "Bidisha Co-operative Housing Society Ltd. Puja sub-committee" is promoted
by a group of people (inclusive of allottee-member and non-allottee-member) i.e. a
private venture. The said committee performs puja events in the general common area
of Bidisha after having permission from the society. Hence the society, being an
administrator of the general common area, is just play role as permission issuing
authority.
Please find hereunder extracts from a letter issued to the "Bidisha Co-operative Housing
Society Puja Committee 2009" by the society bearing ref. BIDI/L/P-3/2 dated 18.12.2009.
Though you are representing a Committee but your committee has no scope to function within the
Society campus unless there is permission from the Board of Directors of the Society. You have
no scope to take any decision to organize any meeting/ camp puja etc. unless you get any
permission from the Board of the Society to use the common area of the Society. You are very
much aware that the common area and service area belongs to Society and now except the
Society can grant any permission to any one to use the common area, no one has the right ID use
the common area for any personal/ organizational interest.
Regarding the Almirah we can say that you can take the Almirali from the Society Office
Roo and keep that almirah as you desire, We have no interest to keep your almirah in our office.
Please remember that you organize "Pula" Board gave you permission to do so within
the campus i.c, within the common area.

19. Whether the puja was organised by the people of Bidisha under caption "Bidisha Cooperative Housing Society Puja Committee" in the year 2009.
20. Whether accounts of the Puja Sub-Committee, 2010-2011 of Bidisha Co-operative
Housing Society Ltd. was incorporated in the accounts of the society.
A. Whether the said puja sub-committee used same money receipt which is used by
the society for collection of maintenance charges from the allottee-members.
B. Whether the said puja sub-committee collected subscription by issuing receipt
bearing no. 9140 (machined-number) dated 10.10.2010 under head "Donation
Puja 2010-2011".
Please find hereunder a copy of a money receipt for your kind perusal.

Page 7 of 14

4,4

RECEIPT

DaLC,

.0

BIDISHA CO-OPERATIVE HOUSING SOCItri LT

134, C. S. MUKHERJEE STREET, KONNAGAR, DIST HOOGHLY
(REGISTRATION NO. 6HG OF 2004, DATED 10.06.04)

Received from
Name

\NI " 71'

Black NO.

-)..
1

Flat No. ..

.....

PARTICULAR
From
1. Maintenance Charoes...
2. Levy on
Tenant..

Two Wheeler...
Late fee...
3. Advance Received...
4. Share Capital...
5. Printing Cost of Deed..
6. Registration fees__
7. Donation...
8 Development fee...
9. Miscellaneous..

(Rupees ....

Hon/ Chairman

cat . **""71'
. ......

...
.

as..k..4

Hony Gent Secretary

Hony Treasurer

C. Whether the said collection of 'Donation' is to be considered as 'Subscription'.

D. Whether Rs. 500 was collected by the said puja sub-committee 2010-2011 even
after the tenure ended on 31.03.2011.
E. Whether outstanding (Deficit) amount of Rs. 14619.00 has been remitted till the
date.
F. Whether suppression of accounts from auditing, collection of subscription after the
tenure i.e. 31.03.2011 is to be considered as an offence.
G. Whether fund of the said Puja has been misappropriated by the directors of the
previous board(s) and vouchers, records and accounts have been manipulated,
various irregularities have been committed by the directors of the previous board(s).
H. Whether the society given the audit officer all assistance necessary for completion
of the audit and for this purpose.

Page 8 of 14

21. Whether collection of subscription by the puja sub-committee for the year 2011-2012 at
different denominations / slabs from the allottee-members was approved by the
general body.
Please find below extract from the statement of Income & Expenditure of Puja 20112012 placed along with the Secretarial Report of 8th Annual General Meeting held on
Sunday, June 24, 2012.

I An On 31.03.12

'
Subscription from Members
Total
1 Cheque
Cash
400.00 139751.00
I 400X310=124000.0) ,
i 250X 52 . 13000. 10:
300X 5 . 1500(0 i
ti 200X 3 = 600.(6:
I51X 1. 151.(0
100X 1. 100.(0 I

: Donation 1 Twat i
Souvenior/Banner Collection
i + antrum
Total
Cheque
Cash
56400.00 i 29534.00 - 231685.00
16850.00
39550.00
: +6000.00;
:

Please also find below extract from the secretarial report of ft Half-Yearly General
Meeting held on Sunday, January 29, 2012.
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WitV3 vir-.45MR TftrC5-1 TA I Kfillt;T

'TiE 31.971 NIS
A. Whether collection of subscription was made by Bidisha Co-operative Housing
Society Ltd. along with a separate bill / receipt other than bill / receipt issued during
puja 2010-2011. Whether the same was duly approved by the general body.
B. Whether outstanding (Deficit) amount of Rs. 5600.00 has been remitted till the date.
C. Whether such collection of subscription at different denominations from the
allottee-members for a common activity is to be considered as an offence.

22. Whether approval for a puja sub-committee (and not "ladies sub-committee") for 2012"---xitivIG7t
2013 by the general body was declined / overruled by a notice bearing no.-F
fi
dated 15.08.2012 of the secretary of the society.
Please find below the proposal placed along with the Secretarial Report of 8th Annual
General Meeting held on Sunday, June 24, 2012.
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Page 9 of 14

A. Whether "legal rights and powers" which was given to the sub-committee was
approved by the general body as per the WBCS Act, the Rules and the By-laws.
B. Whether the secretary of the society wilfully declined / overruled the decision of the
general body by promoting a "ladies sub-committee" instead of promoting 'puja
sub-committee'.
C. Whether the secretary of the society was desisted the 'male' allottee-members from
organising a puja by participating in puja sub-committee.
D. Whether promotion of "ladies sub-committee" instead of "sub-committee" is to be
considered as an offence.
E. Whether the board of directors has violated the lawful decision of the general body
and the same will be cause of contradiction of the WBCS Rule.

23. Whether a notice was issued on Saturday, August 24, 2013 to promote a puja subcommittee for the year 2013-2014 by the manager of the society.

Please find below an extract of the said notice.

A. Whether Mr. Amiya Palit, an allottee-member residing at Flat No. 34/07 of Bidisha
performed as Manager of Bidisha Co-operative Housing Society Ltd.
B. Whether special officer given permission to the manager of the society to promote a
puja sub-committee on behalf of the society.
C. Whether special officer just given permission to organise pujas in the general
common area Bidisha.
D. Whether a meeting was held on Wednesday, August 28, 2013 at the office room of
Bidisha.
E. Whether any discussion was held on the agenda of the said notice
i.

Whether puja will be held.

Page 10 of 14

ii.

How Puja could be performed in legal way.

iii.

How necessary money could be arranged lawfully.

iv.

How a committee could be promoted lawfully.

F. Whether minutes of the aforesaid meeting was maintained as per the WBCS Act, the
Rules and the By-laws.
G. Whether most of the attendees jointly prevented to Mr. Chandan Mridha, an
allottee-member residing at Flat No. 30/09 of Bidisha, from participation on the
discussion of agenda of the said meeting.
24. Whether the society has taken legal action on the issue of "flat rental" and "unauthorised residing" as per the WBCS Act, the Rules and the By-laws.
Please find below extract from the Secretarial Report of 1st Half-yearly General Meeting
held on Sunday, January 29, 2012.
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Please also find below extract from the Secretarial Report of 8th Annual General Meeting
held on Sunday, June 24, 2012.

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ruiricT wfv:5 K51c9 9tRum-R
t -C7vrdt CzR U1s1-K5191101
(k) 4171
8 3 Sao P711 CgCR
6.r4 C4R 1 7ittrZ31 zTITI 3 .419.1zr
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4-51M 911Ift I

TfeR5:4 9of NCIK5FIC:414

A. Whether the society published a list of the flats numbers where people are residing

unlawfully and placed the same in any general meeting.

B. Whether the society did not publish the aforesaid list wilfully and purposefully.
C. Whether the directors of earlier board compromised the security of Bidisha
considering the votes of the flat owners' vis-a-vis allottee-members and helped the
allottee-members to violate the WBCS Act, the Rules and the By-laws.

Page 11 of 14

25. Whether a letter was issued by the Secretary of the society to Mr. Chandan Mridha of
Flat No. 30/09 of Bidisha bearing ref.: BIDI/CM/2012 dated 28.08.2012.

Please find below extract from the said letter.

2) Secondly in your letter dt. I618/2012 you submitted the letter addressing "the Secretary" and in the
content you have written that Shri Ajit Kumar De . at this moment is not the secretary of Bidisha.
Now the question arise who is the secretary and who will make correspondence on behalf of the
society?, who will make banking, transaction on behalf of the society? So you should make
correspondence with the in-chart&e of the board instead of the secretary.
3)

You have also mentioned that the existing board has no

the term has already been over. In

this context. it is to inform you that the hoard has not received any lettericircular from the competent
authority regarding postponement of the board or any instruction to abstain front the activities of the
hoard.

A. Whether Mr. Ajit Kumar De, an allottee-member of Flat No. 27/05 of Bidisha, was
aware regarding circular of the competent authority on postponement of the board.

Please find below extract from the circular given by the secretary of Bidisha on
07.08.2012.

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J-lat<11f

.?:171, 711-1 41111W 4-1$.1111 "ftdr5- 91f.1-61

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i;lcmR-Tz special officer am .1411i.i 9E1-6

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err special office wts't

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B. Whether any further instruction was compulsory to abstain from the activity of the
society of the board of directors, as mentioned above.
C. Whether the said allottee-member acted as secretary of the Society after
08.08.2012.
D. Whether the said allottee-member made any banking transaction on behalf of the
society after 08.08.2012.
E. Whether access of the official stationery, documents, money, etc. of Bidisha, if any,
made by the said allottee-member is to be considered as an offence.
F. Whether any offence could be done by any person with an excuse of ignorance of
the concerned law.

Page 12 of 14

26. Whether any offence like unauthorized use of the word 'Co-operative' or its equivalent
in contravention of section 9, has been made in Bidisha.
27. Whether any offence has been made in Bidisha like wilfully making false return or
furnishing false information required to be made or furnished as per the WBCS Act, the
Rules and the By-laws.
28. Whether any offence has been made in Bidisha like willful neglect or refusal to comply
with the lawful order or direction giving by the Registrar or the Director of Co-operative
Audit.
A. Whether it was mentioned in the Audit Report for the year of Audit 2008-2009 that

(a) Cheque Book Regi ,,k. ..lrould be maintained

(b) Shore Register should be introduced,
(r)Pencil should be avoided in keeping books a
(d) A register for advances should he maintained .
B. Whether it was mentioned in the Audit Report for the year of Audit 2009-2010 that

1) A Chequae Rook should be maintained in the society.

b) Balancing in the cash book should be drawn on a regular basis
C. Whether it was mentioned in the Audit Report for the year of Audit 2010-2011 that

1. Cheque book should be maintained in the society.

2. Balance in the cash book should be drawn on a regular basis.
D. Whether there is any possibility of manipulation in accounts due to non-balancing in
the Cash Book on a regular basis.
E. Whether the society rectified the defects pointed out in the audit report, as
mentioned above, and submitted to the Directors of Co-operative Audit a report of
compliance as per the WBCS Act, the Rules and the By-laws of the society.
(2) A Co-operative society shall rectify the defects pointed out in the audit report
and submit to the Director of Co-operative Audit a report of compliance within forty.
five days from the date of receipt of the audit report_ The Co-operative society shall
acknowledge the receipt of the audit report as soon as the same is delivered to it.
F. Whether any report of compliance with explanations was asked to the society by the
Director of Co-operative Audit.

Page 13 of 14

(3) Where the Director of Co-operative Audit is of opinion that the defects pointed
out in the audit report have not been fully rectified by the Co-operative society, he
may direct the Co-operative society to rectify the defects still persisting in the accounts
and to .submit a further report of compliance with explanations within forty-five days
from the date of receipt of such direction. and the Co-operative society shall rectify
such defects and submit a further report of compliance accordin g ly.

29. Whether one BOD, Mr. Some Suvra Roy, made a complaint in a letter on dated Monday,
December 28, 2009 that the treasurer of the society failed to show him the cash balance
of the society.

A. Whether the said complaint was placed before the ARCS, Chinsurah, Hooghly.
B. Whether any inquiry was held on such complaint.
C. Whether the complaint was ignored favouring to the directors of the board.

30. Whether any incident of violation of the Rules 53 (d) has been made by the society.

31. Whether any incident of violation of the Rules 53 (f) has been made by the society.

We suspect that various incidents of violations of the WBCS Act, the Rules and the By-laws have
been made by the directors of the previous boards.

Please also find a letter, attached herewith, bearing Memo No. 479 DA dated 14.03.2014 issued
by the Directorate of Co-operative Audit, Government of West Bengal, 11A, Mirza Ghalib
Street, Western Block, 3rd Floor, Kolkata 700 087. In the said letter the Director of Cooperative Audit, West Bengal has advised us to contact to you for an inquiry in the matter of
Bidisha CHS Ltd.

We will be highly obliged if you kindly organised an inquiry, an impartial inquiry, to know the
facts & truths.

We will be highly obliged for your kind co-operation and necessary action in this regard.

We look forward to hear from you soon.

With Best Regards,

.1e0-6L,M4-9 NI 0 cf ctri
[Swarup Modak]
Page 14 of 14

Government of West Bengal

Directorate of Co-operative Audit
11A, Mirza Ghalib Street, Western Block,
3rd Floor, Kolkata-700 087

Memo No. 479 DA

Dated 14.03.14.

To
Sri Swarup Modak,
A 37/3, Bidisha, Ph-II,
134 C.S.Mukherjee Street,
P.O. Konnagar, Dist. Hooghly,
West Bengal,
PIN - 712 235.
Sub - Statutory audit of Bidisha CHS Ltd for the year 2010-11 and
alleged irregularities in collection for Puja, 2010-11.
Ref - Your Letter No. Nil dated 01.03.14.
Sir,
Receipt of your letter under reference is hereby acknowledged.
It needs to be stated that statutory audit is conducted by the authorized audit
officer on the basis of authenticated books and records submitted to him by the
management of the co-operative society. It is difficult for the auditor to ascertain a
receipt or an expense which is not incorporated in the final accounts or supporting
document of which is not submitted to him.
You are hereby requested to inform the irregularities, as pointed out in the letter,
to the office of the registering authority because as per Sec 100 of the West Bengal Cooperative Societies Act, 2006, the Registrar is authorized to hold an inquiry into the
affairs of any co-operative Society.

Yours faithfully,

Director
Co-operative Audit,
West Bengal