I N D E X

Rules
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Subjects
CHAPTER I - PRELIMINARY
Short title & Commencement
Definitions
Determination of one-half, one third etc.
Forms
Net Profit
Definition of Cooperative
Exemption of Cooperative Societies from provisions of this Act
CHAPTER II - REGISTRATION
Restriction for formation of certain cooperative societies
Application for registration
Registration of Society
Affiliation of Societies
Amendment of bye-laws
Making of Bye-laws
CHAPTER III Transfer of Assets & Change of
Liabilities and Division and Amalgamation of
Cooperative Societies
Consultation with Apex Society
Issue of order for division, amalgamation or re-organization
Promotion of subsidiary organization
Audit of subsidiary organization and the partnership contract
so entered by the cooperative societies
CHAPTER IV STATUS AND MANAGEMENT OF THE
COOPERATIVE SOCIETY
Prohibition of admission of members and transfer of shares
on the eve of General Meeting
Notice of General Meetings
Annual General Meeting
Special General Meeting
Requisition of Special General Meeting
Half-yearly General Meeting
Power of General Meeting
Chairman of General Meeting
Quorum of Annual or Half-yearly and/or Special General
Meeting
Minutes of Annual General Meeting/and other General
Meetings
Voting in Annual or Half-yearly or Special General Meeting
Chairman, Quorum, Minutes and voting in Half-yearly
General Meeting
Adjourned Annual, Half Yearly and Special General Meeting
General Meeting by delegates
Division of area of a society for election of delegates.
Framing of regulation by the Board for election of delegates
Constitution of Board

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Election of Directors at an Annual General Meeting

Election of Office bearers
Filling up of casual vacancy
Filling up of vacancy in the Board where requisite number of
Directors cannot be elected due to disqualification or
otherwise.
Reservation of seats on the Board
Procedure for holding election in a General Meeting in some
cases
First Board of Directors
Qualification for membership of Board
Nomination by a Cooperative Society to another Cooperative
Society
Cessation of membership of a Board
Removal and recall of a member of a Board and an officebearer
Notice of Board Meeting
Meeting of Board
Voting at the meeting of Board
Chairman of meeting
Quorum of meeting
Requisition meeting
Powers of the Board
Duties of the Board
Powers and duties of the Chairman and
the Vice-Chairman of the Society.
Orders of the Chairman and the Vice-Chairman to be placed
before the meeting
Designation and power of the Government Officer on
deputation
Duties of the Chief Executive Officer
Administrator
Procedure in case of difference of opinion
Indemnification of the Chief Executive Officer
Conditions of deputation under Section 33
Emoluments, allowances or honorarium
Duties of State nominee
Meaning of relative
CHAPTER V Duties and obligations of Cooperative
Societies
Address of cooperative society
Change of name and its effect
Books, Registers and Documents
Books and Documents to be open to inspection by members.
Functions of the State Cooperative Union
Functions of the District Cooperative Unions
Affiliation of Cooperative with the West Bengal State
Cooperative Union and District Cooperative Unions.
Annual Return
Additional Returns
Persons who will maintain accounts, books etc.
Custody of accounts, books and records

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Preservation and destruction of Books, Records etc.

Preparation of Statements, etc. at the cost of Society and
recovery of such cost.
Publication of Balance sheet
Borrowings
Borrowings and Deposits of Primary Agricultural Credit
Cooperative Society
Restriction on borrowings of limited liability society
Fluid resources or liquid cover
Issue of Debentures
Vesting of assets of cooperative in the trustees upon issue of
debentures.
Issue of Bonds
Financial assistance by the State Government
Application for Loan
Loans and advances to members and non members
Security for Loan
Security for financial assistance to be granted by Primary
Cooperative Credit Society
Period of Repayment
Maximum Credit
Restriction on issue of Loan
Form of declaration creating charge on Immovable Property
of Members
Form of declaration for creating Gehan on land or other
Immovable property or interest therein.
Levy of water rate and embankment protection rate of nonmembers
Map of the irrigable area
Levy of water rate and embankment protection rate
The period within which and the manner in which mortgage
deed is to be sent to the registering office
Grant of preference and exemption by the State Government
under sub-section (3) of section 60.
Compromise or arrangement between Cooperative Society
and its creditor
Conduct of sale by the sale officer
Power of State Government to Guarantee
Liability to furnish information
Change of Liability
Cooperative Societys power to call for statement of claims

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Cooperative Societys power to call for notice of suits or

proceedings against members.
Restrictions on transactions with non-members
Creation of Posts.
Procedure for direct recruitment of staff by cooperative
societies.
Constitution of Selection Committee.
Method of recruitment and conditions of service of the
officers and employees of cooperative societies.
APPENDIX TO CHAPTER V Method of recruitment and
Conditions of service

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Groupings
Status of employees
The minimum qualifications for appointment
The age for recruitment
Medical Fitness
Appointing Authority
Appointment
Commencement of Service
Seniority
Pay, Allowances and other concessions
Transfer and Training
Leave
Conduct and discipline
Misconduct and disciplinary action
Disciplinary and Appellate Authorities
Suspension
Removal from service on criminal conviction
Resignation
Retirement and Retirement benefits
Appointment on Compassionate grounds
Formulation of other conditions, if any
CHAPTER VI Members of Cooperative societies and
their duties, rights, accountability, privileges and
liabilities.
Eligibility for Membership
Form and Manner of Admission to Membership
Disposal of objection
Appeal against refusal to admit any Applicant as Member of a
society
Exercise of Rights of Membership & Liability of Members
Appeal against order of Expulsion or Suspension
Cessation of Membership of a Cooperative Society
An association or body of persons as a member of a
Cooperative Society
Manner of recalling a loan not utilized for proper purpose
Restriction on interest of a Member of a Society with Limited
liability and shares
Disposal of deceased Members share or interest and
procedure for calculation of value of shares
Nomination of transferee
Refund of share value
CHAPTER VII - Properties and funds of cooperative
societies.
Investment of funds
Utilization of Bad Debt Fund
Use of Reserve fund and other funds in the business of a
society
Employees Provident Fund
Declaration of Dividend, Bonus, Rebate, etc.
Cooperative Education Fund
Contribution for Charitable purposes
CHAPTER VIII Special Provisions for Housing Cooperative

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Societies

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155A.

Functions of promoters
Function of the Chief Promoter, the Chairman, the ViceChairman and the Treasurer.
Holding of the first meeting of the board of a Housing
Cooperative Society.
Report to the first general meeting and commencement of
work
Allotment of plots or houses or apartments
Membership
Cessation of Membership
Expulsion of Members
Recovery of dues from member, after his entitlement to title
or interest in land or house or apartment.
Powers and duties of the Board of Housing Cooperative
Society
Escalation of Project Cost
Financial transactions and maintenance of accounts in a
housing cooperative society
Transfer and letting out by members of a housing cooperative
society
Refund of deposits to a member or his nominee in the event
of his resignation or expulsion or death.
Annual General Meeting of a Housing Cooperative Society
Jurisdiction of the West Bengal State Cooperative Housing
Federation Limited.
Restriction on borrowing
Restriction on issue of loan
Valuation of land
Restriction on change in the scheme of the project and
number of projects in a Housing Cooperative Society
Creation of second mortgage on a cooperative land, house or
apartment in favour of the employer by a member employed
in the public sector.
Mode of communication by members to a Housing
Cooperative Society in certain matters
Apportionment
of cost of land, house or apartment in
Housing Cooperative Society.
Entitlement by a member of a Housing Cooperative Society
to title or interest in any land, house or apartment.
Circumstances under which a member of a
Housing
Cooperative Society may reside outside the house or
apartment allotted to him.
Quarterly Statement to be furnished
CHAPTER IX Cooperative Service Commission,
Cooperative Registration Council and Cooperative
Election Commission
West Bengal Cooperative Service Commission
Cooperative Registration Council
Cooperative Election Commission
CHAPTER X Audit Inspection and Inquiry
Preparation of Panel of Auditors
Audit under clause (b) of sub-section (1) of Section 97 of the

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191C.
191D.

Act.
Annual Audit, Monthly Running Audit, Concurrent Audit , Reaudit etc.
Audit Fees
Payment of Audit Fees
Audit Report
Assessment of Audit Fees on Cooperative Society
Exemption and Remission of Audit Fees
Procedure of Audit
Audit objections
Writing off Assets and Bad Debts
Submission of special report by Audit Officer
Form of Audit Statements
Seizure of Books and Documents by the Inspecting Officer or
Inquiring Officer
CHAPTER XI Settlement of Disputes
Reference of a dispute
Filing of dispute
Persons qualified to be appointed as Arbitrators
Disposal of disputes
Procedure for disposal of disputes
Award or decision
Amendment of award, order, etc.
Withdrawal of reference by the Registrar
Execution of decision or award
Disposal of record
Certified copy
CHAPTER XII Dissolution of Cooperative Societies
Order for dissolution of a Cooperative Society
Appointment or removal of Liquidator
Publications of notice
Remuneration of Liquidator
Issue of summons by a Liquidator
Liquidator to keep notes of deposition
Recovery by Certificates
Distribution of Assets.
Final report of Liquidator and termination of proceedings
Disposal of books, etc. by the Liquidator
CHAPTER XIII Special Provision for State Coop.
Bank, Cooperative Agriculture and Rural Development
Bank, Central Coop. Bank, Primary Coop. Credit
Societies, Apex Housing Society & Urban Coop. Bank
Productive purposes for which a Cooperative Agriculture and
Rural Development Bank may grant loan
Notice under Section 114
Procedure for appointment of distrainer
Powers and functions of the distrainer
Sale of distrained property and appropriation of sale proceeds
Appointment of Sale Officer
Notice requiring payment from persons interested
Application for sale
Procedure for sale

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191O.
191P.
191Q.
191R.
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Abandonment of sale
Method of calculating expenses incidental to sale of property
Procedure for the receipt, deposit, etc.
Procedure in default of payment of full amount of the bid
money
Application to set aside a sale
Setting aside or confirmation of sale
Appointment of receiver and his duties, powers, functions and
remuneration
Expenses of a receiver
Distribution of sale proceeds and bar to certain claims
Return of purchase money and payment of compensation
Certificate to be issued to purchaser and to be entered by the
Registering officer
Delivery of possession
Procedure for the disposal of property purchased
Notice under Section126
CHAPTER XIV Enforcement of obligations and
recovery of sums due.
Procedure for conditional attachment of property
Power to direct payment of dues
Negligence
Penalty for certain misdemeanour under Section 141.
Officer responsible for carrying out the direction of Registrar
CHAPTER XV Jurisdiction, Appeal And Review
Cooperative Tribunal
Revision
Review
Memorandum of Appeal and Review
CHAPTER XVI Procedure for certification
Manner of Certification
CHAPTER XVII MISCELLANEOUS
Cooperative Societies to get insured
Payment of fees
Inspection of documents in the office of the Registrar
Presumption of service by registered post

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INDEX TO SCHEDULES
(W.B.C.S. RULES, 2010)
FIRST SCHEDULE
Form No.
I
II
III
IV
V
VI
VII
VIII
IX
IXA
X
XI
XII
XIII
XIV
XV

Subject
Form of application for the registration of a co-operative
society with limited liability
[ Rule 9(1) ]
Form of certificate of registration
Register of references received from the Registrar under Subsection (8) of Sec.16
Register of appeals received from the Registrar under
Sub-section (7) of Sec. 16
Register of references received from the Registrar under Subsection (7) of Sec.16
Register of miscellaneous letters received
Register of letter issued
Form of application for the registration of amendment of bylaws of a Co-op. Society
[ Rule 12] Sec.19
Certificate of Registration of Amendment of
bye-laws [Section 19]
Oath taking Form [Section 32(5)(b)]
Nomination paper [Rule 40(7)(i)]
Notice of change of registered office
[Rule 65(2)]
Register of Members [ Rule 67 (1) (ii)]
Register of affiliated Societies [ Rule 67 (1) (iii)]
Register of Directors [ Rule 67 (1 (iv)]
Annual Index Return (Rule 71)
Annual Return (Rule 71)
Part A-1 (General)
Part B (Financial)
Part B Annexure I : Credit Co-operatives
Part B Annexure II
a)
Marketing Societies
b)
Processing Societies
c)
Spinning Mills
d)
Cold Storages
e)
Consumers Co-operatives
f)
Sugar Factories
Part B Annexure III
a)
Farming Societies
b)
Irrigation
c)
Housing Societies
d)
Labour Contract/Engineers & forest
Labourers
e) Transport Societies
Part B Annexure IV
a) Multi unit Society
b) Other Non-Credit Societies
c) Student Co-operatives
d) Electricity Co-operatives
e) Co-op. Union & Institutions
f) Milk Supply Co-operatives
g) Fishery

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134-136

XVI
XVII
XVIII
XIX
XX
XXI
XXII
XXIII
XXIV
XXV
XXVI
XXVII
XXVIIA
XXVIII
XXVIIIA
XXVIIIB
XXIX
XXX
XXXI
XXXII

XXXIII
XXXIV
XXXV
XXXVI
XXXVII

h) Other livestock Live Products

Form of quarterly Return [Rule 72(1)]
Form of Declaration under Sec.54
[ Rule 90 (1)]
Form of Register of declarations made under Sec.54 [ Rule
90(2)]
Form of Declaration under sub-sec(1) of
Sec.55 [ Rule 91(1) ]
Form of Register of declarations made
under sub-sec(1) of sec.55 [ Rule 91(1) ]
Form of application for demarcation of the
irrigable area under [Rule 92(1)]
Form of Notice [Rule 92(3)]
Form of Statement [Rule 92(3)]
Form of application for demarcation of the
Protected area under [Rule 92(5) ]
Form of application for consolidation of land holding
Under [Rule 92 (10) ]
Form of direction to be given to non-members [Rule 92(10)
(d)]
Form of Notice calling for statement of claims
[ Rule 102(1)
Form for written Statement of claims from
creditors [ Rule 102(1)]
Form of application for membership of a Co-operative Society
[Rule 108]
Proforma of the Affidavit [Section 87]
Application for Nomination [Section 76]
Form of quarterly statement to be submitted
by a housing co-operative society under Sec.91(2)
[Rule 151 ]
Audit Statement of Accounts
[ Rule 155A(e) & Rule 165]
Form of Notice under Sub-Sec.(1) of Section 106
of the WBCS Act, 2006 [ Rule 177(2) ]
Form of Return including account of
receipts and payments to be presented to
the Registrar under Sub-Sec.(10) of Section 111
[ Rule 178(2)]
Statement I
Preliminary Accounts
Statement II
Cash Accounts
Statement III
Assets & Liabilities as on
Statement IV
Statement V
Liquidators Notice [Rule 179]
Form of notice in respect of prior debt [ Rule 188 ]
Form of the order of attachment of property
[ Rule 190(2) & Rule 190(2)(d) ]
Form of Notice [Sub-Rule 2 of Rule 191B]
Form of Certificate [Rule 191 O ]

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184
185
186
186
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188
188
189
189
190
191
192
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194-196
197-205
206
207-211

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XXXVIII
XXXVIII-A
XXXVIII-B
XXXVIII C
XXXVIII D
XXXVIII E
XXXVIII F

Form of Notice to be served on the Collector by the

purchaser of property
[Sub Rule 3 of Rule 191 O ]
West Bengal Co-operative Tribunal
(Register of Memoranda of Appeals)
[Rule 197(2)(f)(i)]
West Bengal Co-operative Tribunal (Register of Application for
Review) [Rule 197(2)(f)(ii)]
West Bengal Co-operative Tribunal (Register of Miscellaneous
Application) [Rule 197(2)(f)(iii)]
West Bengal Co-operative Tribunal (Register of un-registered
cases) [Rule 197(2)(f)(iv)]
West Bengal Co-operative Tribunal (Register of Court fee
Received) [Rule 197(2)(f)(v)]
Before the West Bengal Co-operative Tribunal
Appeal/Application for Review No..
Applicant/Appellant
versus Respondent/
Opponent [Rule 197(2)(h)]

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Second Schedule
Preservation & Destruction of Accounts, Books &
Registers (Rule 75)
Third Schedule
Symbol which may be used by candidates
[ Rule 40(14)]

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216
216
217

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