2009 EDITION

CO-OPERATIVE
SOCIETIES
READY RECKONER

i
 2009 EDITION

CO-OPERATIVE
SOCIETIES
READY RECKONER

Applications in Doctors & Nursing Registration.

HIGHLIGHTS

Co-operative Courts. Home related issues. Recovery of dues.

Address & Tel. Nos. Government Notification. Service Tax.
of Government officers. Leakage. Stamp Duty.
BMC Matters. Membership. Specimen.
Car Parking. Offences & Penalties. Transfer of Flat.
Court Judgments. Problems Related with Will.
Conveyance. Collector Land.
MCS Act, 1960
Court Petition Questions & Answers.

ADV. VINOD C. SAMPAT

&
DHARMIN V. SAMPAT

ii
Published by :
CO-OPERATIVE SOCIETIES RESIDENTS
USERS & WELFARE ASSOCIATION (REGD.)
201, Shrimad Darshan, Plot No. 92,
2ndFloor, Opp. Tilak Road Lions Garden,
Off. Shrimad Rajchandra Lane,
Ghatkopar (E), Mumbai - 400 077
Tel.: 022 - 2514 49 51.
DTP by : Jai Govind F. Gupta
2009 Edition
Price : Rs. 750/-
©
Copyright Reserved by Authors

No part of this book may be reproduced or copied in any form or by any means (graphics,
electronic or mechanical, including photocopying, recording, taping or information
storage retrival system) or reproduced on any disc, tape, perforated media or other
information storage device, etc. without the written permission of the authors.

The Authors & Publishers have made all efforts to avoid errors or omissions and
are not responsible for the consequences, whatsoever, of any action taken on the basis
of this book.

The humorous comments in boxes are written for the purpose of entertainment
and are not to be taken seriously by one and all. Their is no intention to hurt the feelings
or sentiment of any persons of any nature whatsoever.

All disputes are subject to Mumbai Jurisdiction Only.

Authors
&
Publishers

iii
 CHIEF MINISTER
MAHARASHTRA STATE
Mantralaya, Mumbai 400 032 Phone : 22025151. 22025222 Fax : 22029214

11/9/2003

MESSAGE

I was glad to go through the IInd edition of ‘Co-operative Societies

Ready Reckoner’ prepared by Adv. Vinod C. Sampat.

I appreciate the endeavour of Adv. Sampat in bringing out the

comprehensive compendium on Co-operative Societies issues ranging from
various Government notifications to Stamp Duty and common problems like
maintenance of tenaments and recovery of dues.

I am sure, the book will be immensely helpful to the common

men in understanding intricacies of rules and regulations pertaining to Co-
operative Housing Societies. I hope, the compilation will make members of
Co-operative Housing Societies aware about their rights vis-a-vis duties
and responsibilities.

I wish the edition all success.

iv
Dear Vinod Ji

v
 ERNMENT O
OV
G

F
M A
AH
ARASHT R

Dr. Nitin Kareer (IAS)

Inspector General of Registration
& Controller of Stamps.
Maharashtra State, Pune.

Co-operative Societies Ready Reckoner

Advocate Vinod C. Sampat, has in a simple language explained the

various features pertaining to Co-operative Societies, Stamp Duty and Registration

in his book “Co-operative Societies Ready Reckoner” The said book contains
35 Chapters which contains a wealth of information on property related matters. The

questions and answers on Stamp Duty & Registration will be of immense help to flat

purchasers.

I would like to convey my compliments for doing a wonderful job in a simple

format for the benefit of a large number of users.

I hope this will help bridge the gap between residents of Co-operative

Society, its office-bearers and the various Government authorities.

It’s a very useful publication.

(Dr. Nitin Kareer)

Inspector General of Registration &
Controller of Stamps, M.S.Pune.

vi
 Inauguration of the book
Answer to Your Questions on Co-operative Societies
By Municipal Commissioner Shri K. C. Shrivastav
at the function Organised by Accommodation Times

vii
viii
 PREFACE
This book is written with the primary aim of guiding the members as well as the
Managing Committee members of the Society as regards their rights and duties. It is
observed that many times one is literally forced to become a Managing Committee Member.
The Maharashtra Co-operative Societies Act, 1960 has been amended fifty two times since
1960 and it is not possible for all other office-bearers of Co-operative Societies to keep a trust
of all these amendments.

The origin of this book can be traced to the series of Questions & Answers and articles
which were written by Shri Vinod C. Sampat in various newspapers including
Accommodation Times. At the request of our friend Shri Murari Chaturvedi, the Editor of The
Accommodation Times. Shri Vinod Sampat had started writing articles in various
newspapers including Accommodation Times, Property Times(a supplement of Times of
India) and other esteemed newspapers.

It has been observed that many times that the Members want to write letters to various
Govt. authorities but they are not aware of the addresses of the various Govt. authorities. The
book is divided into 43 chapters and consists of 804 pages. We have made an attempt to
explain the various provisions of law pertaining to Co-operative Societies and matters
incidental to it in a simple language. The landmark Court Judgments could also be of use to
the Managing Committee Members as well as Professionals.

We are thankful to the Hon’ble Co-operation Minister & Hon’ble Revenue Minister
for their valued support and suggestions. We are thankful to the Senior Government Officers
particularly the Divisional Joint Registrar of Mumbai Shri Shivaji Pahinkar for his valued
support and inspiration. This is besides the continuous feed back and support received from
various District Deputy Registrars, Deputy Registrars & Assistant Registrars. We are also
thankful to the Press who have been kind enough to highlight the various problems of flat
purchasers. We are also thankful to the office bearers of Co-operative Societies who have
given us an opportunity to examine in detail the various provisions of the Maharashtra
Co-operative Societies Act 1960, Maharashtra Co-operative Societies Rules 1961 and the
Bye-Laws of the Society. We are thankful to the Mumbai Municipal Commissioner for giving
us the Names & Telephone Nos. of senior officers of the Mumbai Municipal Corporation. We
are also thankful to our friends.Adv. Shri Suresh Pawar, Adv. Shri Ramesh Chheda, Adv. Shri
Shirish Deshpande, Adv. Sandeep Patil, Shri Vimal Punmiya (C.A.), Shri Rajkamal Shah (C.A.),
Shri Dinesh Chandra Wagh, Shri Ramesh Prabhu (C.A.) & Shri Prasad Sathyen, Adv. Shri
Mahableshwar N. Morje, Shri Kishore Kamat & Shri Raju Kane Editor of Property Times. We
are specifically thankful to Smt. Heena V. Sampat without whose support this book would not
have been written.

The valued suggestions and feed back received from the readers would help the readers
of the subsequent editions of this book. We are thankful to our readers who have inspired us
to come out with this edition.

ADV. VINOD C. SAMPAT

&
DHARMIN V. SAMPAT
Place : Mumbai
Date : 1st January, 2009

ix
 We Would also like to give
special thanks to

SHRI JAGDALE
Hon’ble President, Maharashtra State
Co-operative Appellate Court, Mumbai.

SMT PAWAR
Hon’ble Member, Maharashtra State
Co-operative Appellate Court, Mumbai.

SHRI K. N. SHINDE SHRI MAHENDRA KALYANKAR

Hon’ble Judge of Hon’ble Divisional Joint Registrar of
Co-operative Court No. I. Co-operative Societies, Mumbai.

SMT. A V. PATIL SHRI PANPATTE

Hon’ble Judge of Hon’ble Divisional Joint Registrar of
Co-operative Court No. II Co-operative Societies, New Mumbai.

SHEI SURYAVANSHI SHRI S. GHORPADE

Hon’ble Judge of District Deputy Registrar of
Co-operative Court No. III Co-operative Societies – I.

SMT. SALI SHRI SANDEEP DESHMUKH

Hon’ble Judge of District Deputy Registrar of
Co-operative Court No. IV. Co-operative Societies – II.

SMT. THAKRE SHRI VIKAS RASAL

Hon’ble Judge of District Deputy Registrar of
Co-operative Court No. V Co-operative Societies – III.

x
 CONTENTS
Sr. No. Details Page No.

CHAPTER 1
1. Salient Features of the Model Bye-Laws. ------------------------------------------------------------------------- 1.
CHAPTER 2
NEW MODEL BYE-LAWS
1. New Model Bye Laws ------------------------------------------------------------------------------------------------- 3.
(I) PRELIMINARY ------------------------------------------------------------------------------------------------------------------------ 3.
1. (A) Name of Society. ----------------------------------------------------------------------------------------------- 3.
(B) Procedure for changing the name. -------------------------------------------------------------------------- 3.
(C) Classification. --------------------------------------------------------------------------------------------------- 3.
2. (A) Address of the Society. --------------------------------------------------------------------------------------- 3.
(B) Intimation of change in the address of the Society. ---------------------------------------------------- 3.
(C) Procedure for changing the address of the Society. ---------------------------------------------------- 3.
(D) Exhibition of Name Board. ------------------------------------------------------------------------------------ 3.
(II) INTERPRETATIONS -------------------------------------------------------------------------------------------------------------- 3.
3. Interpretations of the words and terms ----------------------------------------------------------------------------- 3.
(III) AREA OF OPERATION ----------------------------------------------------------------------------------------------------------- 4.
4. Area of operation of Society ------------------------------------------------------------------------------------------ 4.
(IV) OBJECTS -------------------------------------------------------------------------------------------------------------------------- 4.
5. Objects of the Society. ------------------------------------------------------------------------------------------------ 4.
(V) AFFILIATION ----------------------------------------------------------------------------------------------------------------------- 5.
6. Affiliation of the Society to other Co-operative institutions. --------------------------------------------------- 5.
(VI) FUNDS, THEIR UTILISATION AND INVESTMENT
(A) RAISING OF FUNDS ---------------------------------------------------------------------------------------------- 5.
7. Modes of raising the Funds of the Society. ----------------------------------------------------------------------- 5.
(B) SHARE CAPITAL -------------------------------------------------------------------------------------------------- 5.
8. Authorised share capital of the Society. --------------------------------------------------------------------------- 5.
9. Issue of share certificates to the members of the Society. --------------------------------------------------- 5.
10. Society’s seal and signatures of office-bearers on every share certificate. -------------------------------- 5.
(C) LIMIT OF LIABILITIES ------------------------------------------------------------------------------------------- 5.
11. Restrictions on incurring liabilities by the Society. -------------------------------------------------------------- 5.
(D) CONSTITUTION OF RESERVE FUND ----------------------------------------------------------------------- 5.
12. (A) How the Reserve Fund shall be constituted. ------------------------------------------------------------- 5.
(B) Appropriation of the amounts to the Reserve Fund of the Society. --------------------------------- 5.
(E) CREATION OF OTHER FUNDS -------------------------------------------------------------------------------- 6.
13. Other funds to be created by the Society. ------------------------------------------------------------------------ 6.
(A) Creation of the Repairs and Maintenance Fund by the Society. ------------------------------------- 6.
(B) Creation of the Sinking Fund by the Society. ------------------------------------------------------------ 6.
(F) UTILISATION OF THE FUNDS OF THE SOCIETY -------------------------------------------------------- 6.
14. (A) Utilisation of Reserve Fund. ---------------------------------------------------------------------------------- 6.
(B) Utilisation of the Repairs and Maintenance Fund. ------------------------------------------------------ 6.
(C) Utilisation of the Sinking Fund. ------------------------------------------------------------------------------ 6.
(D) Payment of remuneration to a member for services ---------------------------------------------------- 6.
rendered by him to the Society. ----------------------------------------------------------------------------- 6.
(G) INVESTMENT OF FUNDS --------------------------------------------------------------------------------------- 6.
15. Modes of investment of funds of the Society. --------------------------------------------------------------------- 6.

XI
Sr. No. Details Page No.

(VII) MEMBERS, THEIR RIGHTS, RESPONSIBILITIES AND LIABILITIES

I - MEMBERSHIP ------------------------------------------------------------------------------------------------------- 6.
(A) CLASSES OF MEMBERSHIP ---------------------------------------------------------------------------------- 6.
16. Classes of members. --------------------------------------------------------------------------------------------------- 6.
(B) ELIGIBILITY FOR MEMBERSHIP ----------------------------------------------------------------------------- 6.
17. (A) Eligibility of individuals for membership of the Society. ------------------------------------------------ 6.
(B) Eligibility of minor or a person of unsound mind for membership of the Society. ---------------- 6.
(C) Admission of a person to Society’s membership subject to the
Collector’s approval --------------------------------------------------------------------------------------------- 6.
18. Eligibility of Corporate Bodies for membership of the Society. ----------------------------------------------- 7.
(C) CONDITIONS OF MEMBERSHIP ------------------------------------------------------------------------------ 7.
19. (A) Conditions for individuals desiring to be members of the Society. ---------------------------------- 7.
(B) Conditions of associate membership of the Society. --------------------------------------------------- 7.
(C) Conditions of membership for for bodies corporate desiring to become
members of the Society. -------------------------------------------------------------------------------------- 7.
20. Conditions for nominal membership of the Society. ------------------------------------------------------------- 8.
21. Procedure for disposal of applications for membership. -------------------------------------------------------- 8.
II - RIGHTS OF MEMBERS ------------------------------------------------------------------------------------------ 8.
(A) GETTING COPY OF THE BYE- LAWS ----------------------------------------------------------------------- 8.
22. Right to get a copy of the bye-laws of the Society. ------------------------------------------------------------- 8.
(B) INSPECTION OF BOOKS AND RECORDS ----------------------------------------------------------------- 8.
23. Right of inspection of documents and getting copies thereof. ------------------------------------------------ 8.
(C) OCCUPATION OF FLATS ---------------------------------------------------------------------------------------- 8.
24. Right of occupation of the Flat. -------------------------------------------------------------------------------------- 8.
(D) RESTRICTIONS ON RIGHTS OF ASSOCIATE AND NOMINAL MEMBERS ----------------------- 8.
25. No rights of membership to an associate member except that under
Section 27(2)of the Act. ------------------------------------------------------------------------------------------------ 8.
26. No rights of membership to a nominal member. ----------------------------------------------------------------- 8.
(E) RESIGNATION OF MEMBERSHIP ---------------------------------------------------------------------------- 8.
1. RESIGNATION BY A MEMBER ---------------------------------------------------------------------------------- 8.
27. (A) Notice of resignation of membership of the Society. --------------------------------------------------- 8.
(B) Resignation not to be accepted unless charges of the
Society are fully paid. ------------------------------------------------------------------------------------------ 8.
(C) Communication of the amount of charges of the
Society outstanding to the member. ----------------------------------------------------------------------- 8.
(D) Acceptance of resignation where no charges of the
Society are outstanding. -------------------------------------------------------------------------------------- 8.
(E) Communication of reasons for rejection of resignation. ------------------------------------------------ 8.
2. RESIGNATION BY AN ASSOCIATE MEMBER -------------------------------------------------------------- 8.
28. Resignation by an Associate Member. ----------------------------------------------------------------------------- 8.
3. RESIGNATION BY A NOMINAL MEMBER, OCCUPYING THE FLAT ON BEHALF
OF THE FIRM, COMPANY OR ANY OTHER BODY CORPORATE ----------------------------------------- 9.
29. Resignation by a Nominal Member, occupying the flat on
behalf of a firm, company or other body corporate. ------------------------------------------------------------- 9.

XII
Sr. No. Details Page No.

4. RESIGNATION BY A NOMINAL MEMBER, WHO IS SUB-LETTEE,

LICENSEE, CARETAKER ETC. -------------------------------------------------------------------------------------- 9.
30. Resignation by a sub lettee, licensee or caretaker. ------------------------------------------------------------- 9.
31. Acquisition of shares and interest of the member in the
capital property of the Society. -------------------------------------------------------------------------------------- 9.
(F) NOMINATIONS BY MEMBERS --------------------------------------------------------------------------------- 9.
32. Procedure for Nomination by a member and its revocation. -------------------------------------------------- 9.
33. Recording of nominations or revocations thereof. ---------------------------------------------------------------- 9.
34. Transfer of shares and interest of the deceased member in
the capital/property of the Society to the nominee. ----------------------------------------------------------- 10.
35. Transfer of Shares and interest of the deceased member in the
capital/property of the Society to the heir. ---------------------------------------------------------------------- 10.
36. Payment of the value of shares and interest of the deceased
member in the capital/property of the Society to the heir/
legal representative. -------------------------------------------------------------------------------------------------- 10.
37. Payment of the value of Shares and interest of the deceased
member in the capital/property of the Society to the
heir/legal representative/heirs/legal representatives. ---------------------------------------------------------- 10.
(G) TRANSFER OF SHARES AND INTEREST IN THE CAPITAL/
PROPERTY OF THE SOCIETY ------------------------------------------------------------------------------------ 10.
38. (A) Notice of transfer of Shares and interest in the capital/property
of the Society. ------------------------------------------------------------------------------------------------- 10.
39. (A) Disposal of applications of transfer of Shares and interest
of the member in the capital/property of the Society. ------------------------------------------------- 11.
(B) The Committee/General Body not to ordinary refuse
any application for membership or transfer of share
and/or interest in the capital/property of the Society. ------------------------------------------------- 11.
(C) When application for transfer of Share and interest in
the capital/property of the Society deemed to have
been admitted. ------------------------------------------------------------------------------------------------- 11.
(D) Unauthorised transfer void. ---------------------------------------------------------------------------------- 11.
40. Rights of membership when to be exercised by the transferee. -------------------------------------------- 11.
(H) EXCHANGE OF FLATS ----------------------------------------------------------------------------------------- 11.
41. Application for exchange of flats by the members of the Society. ------------------------------------------ 11.
42. Disposal of applications for exchange of flats by the members
of the Society. --------------------------------------------------------------------------------------------------------- 12.
(I) SUB-LETTING ETC. OF FLATS. ------------------------------------------------------------------------------ 12.
43. (1) Sub-letting etc. not permissible except under the
Society’s permission. ---------------------------------------------------------------------------------------- 12.
(2) Application for permission to sublet etc. ---------------------------------------------------------------- 12.
44. Procedure for disposal of applications for sub-letting etc. --------------------------------------------------- 12.
45. Restrictions on assignment of occupancy right in the flat. -------------------------------------------------- 12.
III - RESPONSIBILITIES & LIABILITIES OF MEMBERS
(A) MAINTENANCE OF FLATS BY MEMBERS --------------------------------------------------------------- 13.
46. Flats to be kept clean. ----------------------------------------------------------------------------------------------- 13.

XIII
Sr. No. Details Page No.

47. (A) Additions and alterations in a flat permissible with the

Committee’s permission. ----------------------------------------------------------------------------------- 13.
(B) Application for permission for making additions and alterations in a flat. ----------------------- 13.
48. (A) Examination of flats and report about Repairs to flats. ---------------------------------------------- 13.
(B) Notice to the member about carrying out repairs in
his flat by the Society at its cost. ------------------------------------------------------------------------ 13.
(C) Notice to the member for carrying out repairs to his
flat at his cost. ------------------------------------------------------------------------------------------------ 13.
49. Restrictions on Storing of certain goods. ------------------------------------------------------------------------ 13.
50. (A) Not to do any thing on a flat causing inconvenience,
nuisance or annoyance to other members. ------------------------------------------------------------- 13.
(B) Committee to take action on complaints about infringement
of the Bye-law No.50(a). ------------------------------------------------------------------------------------ 13.
(B) EXPULSION OF A MEMBER --------------------------------------------------------------------------------- 13.
51. Grounds on which a member could be expelled. -------------------------------------------------------------- 13.
52. (A) Procedure for expulsion of a member. ------------------------------------------------------------------- 13.
(B) Forfeiture of shares of the expelled member. ---------------------------------------------------------- 14.
53. Effect of expulsion on membership of the Society. ------------------------------------------------------------ 14.
54. Handing over vacant possession of the flat by the expelled member. ------------------------------------- 14.
55. Acquisition of the Shares and interest of the expelled member. ------------------------------------------- 14.
56. Eligibility of the expelled member for readmission to membership
of the Society. --------------------------------------------------------------------------------------------------------- 14.
(C) CESSATION OF MEMBERSHIP ----------------------------------------------------------------------------- 14.
57. Circumstances under which a person ceases to be a member of the
Society. ------------------------------------------------------------------------------------------------------------------ 14.
58. Circumstances under which the person shall cease to be associate member. ------------------------ 14.
59. Circumstances under which the person occupying the flat on
behalf of the firm/company ceases to be the nominal member. -------------------------------------------- 14.
60. Circumstances under which the a Sublettee, licensee, care taker
ceases to be the nominal member. ------------------------------------------------------------------------------- 14.
61. Action by the Committee on cases of cessation of membership of the Society. ---------------------- 15.
(D) RESTRICTIONS ON HOLDING MORE THAN ONE FLAT --------------------------------------------- 15.
62. Holding of flats by member. ----------------------------------------------------------------------------------------- 15.
(E) LIABILITY OF A MEMBER AND THE PAST MEMBER ------------------------------------------------- 15.
63. Liability limited to unpaid amount on Shares. ------------------------------------------------------------------ 15.
64. Liability of the past member. --------------------------------------------------------------------------------------- 15.
(F) OTHER MATTERS ----------------------------------------------------------------------------------------------- 15.
65. Disposal of applications. -------------------------------------------------------------------------------------------- 15.
66. Payment of the value of Shares and interest of a member or past
member of the Society. ---------------------------------------------------------------------------------------------- 15.
(VIII) LEVY OF CHARGES OF THE SOCIETY ---------------------------------------------------------------- 16.
67. Composition of the Charges of the Society. -------------------------------------------------------------------- 16.
68. Breakup of the Charges of the Society. -------------------------------------------------------------------------- 16.
69. (A) Sharing of the charges of the Society by the members. -------------------------------------------- 17.
(B) Committee to fix Society’s charges in respect of every Flat. -------------------------------------- 17.

XIV
Sr. No. Details Page No.

70. Payment of the Society’s charges. ------------------------------------------------------------------------------- 17.

71. Review of the cases of defaults in payment of the charges of the Society. ----------------------------- 17.
72. Interest on the defaulted charges. --------------------------------------------------------------------------------- 17.
(IX) INCORPORATION, DUTIES AND POWERS OF THE SOCIETY ------------------------------------ 17.
73. Incorporation. ----------------------------------------------------------------------------------------------------------- 17.
74. Common Seal. --------------------------------------------------------------------------------------------------------- 17.
75. Charge and set off in respect of Shares and interest of a member of the Society. -------------------- 18.
76. (A) Flat purchased is deemed to have been allotted. ----------------------------------------------------- 18.
(B) Change of user not permissible without the sanction of the Committee. ------------------------ 18.
77. Society to carry out Structural Audit. ----------------------------------------------------------------------------- 18.
78. Policy of allotment of parking spaces and stilts. -------------------------------------------------------------- 18.
79. Restriction on parking spaces or stilts. -------------------------------------------------------------------------- 18.
80. Marking of parking spaces or stilts. ------------------------------------------------------------------------------ 19.
81. Eligibility for allotment of stilts or parking spaces. ------------------------------------------------------------ 19.
82. Eligibility for allotment of stilts or parking spaces by lots. -------------------------------------------------- 19.
83. Application for allotment of stilts or parking spaces. --------------------------------------------------------- 19.
84. Payment of charges for parking vehicles. ----------------------------------------------------------------------- 19.
85. Parking of other vehicles. ------------------------------------------------------------------------------------------- 19.
X. GENERAL MEETINGS
(A) FIRST GENERAL MEETING ---------------------------------------------------------------------------------- 19.
86. Holding of First General Meeting within the stipulated period. --------------------------------------------- 19.
87. Calling of the First General Meeting by the Registering Authority. --------------------------------------- 19.
88. Period of notice for the First General Meeting. ----------------------------------------------------------------- 19.
89. (A) Functions of the First General Meeting. ----------------------------------------------------------------- 19.
(B) Nomination of a provisional committee by the Registering Authority. ----------------------------- 20.
90. Recording of minutes at the First General Meeting. ---------------------------------------------------------- 20.
91. Handing over records by the Chief Promoter of the Society. ------------------------------------------------ 20.
92. Powers of the Provisional Committee. --------------------------------------------------------------------------- 20.
93. Period of office of the Provisional Committee. ------------------------------------------------------------------ 20.
94. Handing over charge by the provisional Committee. ---------------------------------------------------------- 20.
(B) ANNUAL GENERAL BODY MEETINGS -------------------------------------------------------------------- 20.
95. Period within which Annual General Body Meeting should be held. --------------------------------------- 20.
96. Functions of the Annual General Body Meeting of the Society. -------------------------------------------- 21.
(C) SPECIAL GENERAL BODY MEETINGS ------------------------------------------------------------------- 21.
97. When a Special General Body Meeting should be called. --------------------------------------------------- 21.
98. Fixing date, time and place for a Special General Body Meeting requesitioned. ---------------------- 21.
99. Notice of a General Body Meeting. ------------------------------------------------------------------------------- 21.
100. Period of notice of a General Body Meeting. ------------------------------------------------------------------- 21.
101. Quorum for the General Body Meeting. -------------------------------------------------------------------------- 21.
102. Holding of the adjourned General Body Meeting. -------------------------------------------------------------- 21.
103. Postponement of the General Body Meeting which cannot complete
the business on the agenda. --------------------------------------------------------------------------------------- 22.
104. Chairman of the Society to preside over all General Body Meetings. ------------------------------------- 22.
105. Restrictions on attending a General Body Meeting by a proxy. -------------------------------------------- 22.
106. Voting right of a member. -------------------------------------------------------------------------------------------- 22.

XV
Sr. No. Details Page No.

107. One member, One vote. --------------------------------------------------------------------------------------------- 22.

108. How decisions shall be taken. ------------------------------------------------------------------------------------- 22.
109. Recording of the minutes of the General Body Meetings. --------------------------------------------------- 22.
110. Cancellation of the previous resolution of the General Body Meeting. ------------------------------------ 22.
(XI) MANAGEMENT OF THE AFFAIRS OF THE SOCIETY ------------------------------------------------ 22.
111. General Body Meeting to be the supreme authority. ---------------------------------------------------------- 22.
112. Management of the Society to vest in the Committee. ------------------------------------------------------- 22.
113. Exercise of powers by the Committee. -------------------------------------------------------------------------- 22.
114. Opening to Banking Account. -------------------------------------------------------------------------------------- 22.
115. Strength of the Committee. ----------------------------------------------------------------------------------------- 22.
116. (A) Election of the Committee. --------------------------------------------------------------------------------- 23.
(B) Action if the nominations received are less than the
number of seats to be filled in. ---------------------------------------------------------------------------- 23.
117. Prohibition against being interested in the Society. ----------------------------------------------------------- 23.
118. Disqualifications for election to the Committee. --------------------------------------------------------------- 23.
119. Constitution of the Committee. ------------------------------------------------------------------------------------ 23.
120. (1) Cessation of a member of the Committee. ------------------------------------------------------------- 23.
(2) Intimation of cessation of membership of the Committee. ------------------------------------------ 23.
121. Restrictions on being present at the time of consideration of a matter in
which a member of the Committee is interested and voting on such matter. --------------------------- 23.
122. Period of office of the elected Committee. ---------------------------------------------------------------------- 23.
123. (A) The first meeting of the newly elected committee to
be held within 30 days of its election. ------------------------------------------------------------------- 24.
(B) Issue of notice of the First Meeting of the newly elected Committee. ---------------------------- 24.
124. Custody of the records of the Society. --------------------------------------------------------------------------- 24.
125. Handling over charge by the outgoing Committee. ------------------------------------------------------------ 24.
126. (A) Election of office-bearers of the Society. ---------------------------------------------------------------- 24.
(B) Period of Office, of the Chairman/Secretary and
“No Confidence” motion against either. ------------------------------------------------------------------ 24.
127. Quorum for Committee meeting. ---------------------------------------------------------------------------------- 24.
128. Number of Committee meetings to be held in a month. ------------------------------------------------------ 24.
129. Casual vacancies in the Committee to be filled in by co-option. ------------------------------------------- 24.
130. The period of office of the member co-opted on the Committee. ------------------------------------------- 24.
131. Resignation by a member of the Committee. ------------------------------------------------------------------- 24.
132. Resignation of office-bearership of the Society. ---------------------------------------------------------------- 24.
133. Notice of meeting of the Committee. ----------------------------------------------------------------------------- 25.
134. The Chairman of the Society to preside over the meetings of the Committee. ------------------------- 25.
135. One member one vote. Decisions by majority of the Committee. ----------------------------------------- 25.
136. A special meeting of the Committee at the instance of the Chairman
or 1/3rd members of the Committee. ----------------------------------------------------------------------------- 25.
137. Attending meetings of the Committee and recording their minutes
by the Secretary of the Society. ----------------------------------------------------------------------------------- 25.
138. Joint and several liability of the members of the Committee. ----------------------------------------------- 25.
139. Powers, duties and functions of the Committee. -------------------------------------------------------------- 25.
140. Powers of the Chairman of the Society. ------------------------------------------------------------------------- 27.

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141. Functions of the Secretary. ----------------------------------------------------------------------------------------- 27.

(XII) MAINTENANCE OF ACCOUNT BOOKS AND REGISTERS ----------------------------------------- 28.
142. Books of accounts, Registers and other Books to be maintained. ---------------------------------------- 28.
143. Other records to be maintained. ----------------------------------------------------------------------------------- 29.
144. Responsibility for maintenance of the account books registers, records etc. -------------------------- 30.
145. Limit for maintaining cash on hand. ------------------------------------------------------------------------------- 30.
146. Payment beyond certain limit by cheques. --------------------------------------------------------------------- 30.
147. (A) Finalisation of accounts. ------------------------------------------------------------------------------------ 30.
(B) Extension of time for finalisation of accounts. --------------------------------------------------------- 30.
148. Security by the employees. ---------------------------------------------------------------------------------------- 30.
(XIII) APPROPRIATION OF PROFITS ------------------------------------------------------------------------- 30.
149. (A) Contribution of the Statutory Reserve Fund of the Society. ----------------------------------------- 30.
(B) Distribution of the remaining profit of the Society. ---------------------------------------------------- 30.
(XIV) WRITING OFF OF OUTSTANDINGS FOUND IRRECOVERABLE -------------------------------- 30.
150. Amounts which could be written off. ------------------------------------------------------------------------------ 30.
151. Procedure to be followed before writing off any amount. ----------------------------------------------------- 30.
(XV) AUDIT OF ACCOUNTS OF THE SOCIETY -------------------------------------------------------------- 31.
152. Appointment of an internal auditor. -------------------------------------------------------------------------------- 31.
153. Production of books and records for audit. ---------------------------------------------------------------------- 31.
154. Preparation of the audit rectification report. --------------------------------------------------------------------- 31.
XVI. CONVEYANCE OF THE PROPERTY AND REPAIRS
TO AND MAINTENANCE OF THE PROPERTY --------------------------------------------------------------- 31.
155. (A) Finalisation of the deed of conveyance. ----------------------------------------------------------------- 31.
(B) Execution of the deed of conveyance. ------------------------------------------------------------------- 31.
156. Committee’s responsibility to maintain the property of the Society. -------------------------------------- 31.
157. Inspection of the property of the Society to see if it needs repairs. --------------------------------------- 31.
158. (A) Limits for incurring expenditure on repairs and maintenance
of the Society’s property. ----------------------------------------------------------------------------------- 31.
(B) One time expenditure exceeds the limite --------------------------------------------------------------- 31.
(C) General body to decide on repairs ------------------------------------------------------------------------ 31.
(D) Confirmation of the appointment of the Architect made by
the Chief Promoter. ------------------------------------------------------------------------------------------- 31.
(E) Appointment of an Architect, if the Chief Promoter has not made it . ---------------------------- 31.
(F) Committee to enter into contract with the Architect. ------------------------------------------------- 32.
(G) Preparation of the plans and estimates of the construction. --------------------------------------- 32.
(H) Inviting tenders for construction of building/s. ---------------------------------------------------------- 32.
(I) Approval of the meeting of the General Body. ---------------------------------------------------------- 32.
(J) Settlement of disputes with the Architect and the Contractor. ------------------------------------- 32.
159. The Committee to execute the work of repairs and maintenance
of the Society’s property. -------------------------------------------------------------------------------------------- 32.
160. (A) Various items of repairs and maintenance to be carried
out by the Society at its cost. ----------------------------------------------------------------------------- 32.
(B) Repairs by the members at their cost. ------------------------------------------------------------------ 32.
161. Insurance of the building/buildings of the Society. ------------------------------------------------------------ 32.
162. Trees in the compound of the Society. --------------------------------------------------------------------------- 32.

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Sr. No. Details Page No.

(XVII) OTHER MISCELLANEOUS MATTERS ----------------------------------------------------------------- 32.

163. (i) Service of notice of the Meeting, Communication of resolution or decision. -------------------- 32.
(ii) Display in Society, Notice board -------------------------------------------------------------------------- 32.
164. Co-operative Year. ----------------------------------------------------------------------------------------------------- 32.
165. Notice Board of the Society. ---------------------------------------------------------------------------------------- 32.
166. Penalties for breaches of the bye-laws of the Society. ------------------------------------------------------- 32.
167. Amendments to the bye-laws of the Society. ------------------------------------------------------------------ 33.
168. Hours of operation of the lift. ---------------------------------------------------------------------------------------- 33.
169. Restrictions on playing of games in the Society’s compound. --------------------------------------------- 33.
170. Restrictions on lettings or giving on leave and licence basis open space. ------------------------------ 33.
171. Permission for use of terrace. -------------------------------------------------------------------------------------- 33.
172. Copying fees for supply of copies of documents to members of the Society. -------------------------- 33.
(XVIII) REDRESSAL OF COMPLAINTS ------------------------------------------------------------------------ 33.
173. Complaint application to be submitted to the Society. ------------------------------------------------------- 33.
174. (A) Complaints to be made to the Registrar. ---------------------------------------------------------------- 33.
(B) Complaints to be made to the Co-operative Court. --------------------------------------------------- 34.
(C) Complaints to be made to the Civil Court. -------------------------------------------------------------- 34.
(D) Complaints to be made to the Corporation/ Local Authorities. ------------------------------------- 34.
(E) Complaints to be made to the police. -------------------------------------------------------------------- 34.
(F) Complaints to be made to the General Body of the Society. --------------------------------------- 35.
(G) Complaints to be made to the Federation. ------------------------------------------------------------- 35.
ANNEXURES

ANNEXURE NO. SUBJECT MATTER PAGE NO.

I Membership of Corporate Bodies in Co-operative Housing Societies. ----------------------- 36.
II List of forms prescribed under the bye-laws. ------------------------------------------------------- 37.
III Election Rules. -------------------------------------------------------------------------------------------- 38.
Appendix-A Provisional final list of members ----------------------------------------------------------------------- 41.
Appendix-B Form of nomination paper for election --------------------------------------------------------------- 42.
Appendix-B-1 Form of receiving the nomination paper ------------------------------------------------------------- 43.
Appendix-B-2 Form of nomination deed but rejected --------------------------------------------------------------- 44.
Appendix-C Form of Ballot Paper ------------------------------------------------------------------------------------- 45.
Appendix-1 Specimen of Share Certificate ------------------------------------------------------------------------- 46.
Appendix-2 Form of application for membership of the Society by a
nominee/heir, who is minor ----------------------------------------------------------------------------- 47.
Appendix-3 Form of application for membership of the
Society by an individual. -------------------------------------------------------------------------------- 49.
Appendix-4 Form of undertaking to be furnished by the prospective
member to use the flat for the purpose for which it is alloted ---------------------------------- 51.
Appendix-5 The Form of undertaking to be furnished by the person,
on whom the Prospectiv Non-earning member is
dependent for discharge of liabilities to the Society. --------------------------------------------- 52.
Appendix-6 The Form of application for membership of the Co-operative
Housing Society by a Firm/ A Company/ A Public Trust or
any other Body Corporate. ----------------------------------------------------------------------------- 53.

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Appendix-7 The Form of application for Associate Membership by an

individual, who desires to hold shares jointly with another
person, who is already admitted to membership
of the Society. --------------------------------------------------------------------------------------------- 54.
Appendix-8 The Form of application for associate Membership by an
individual, where both the persons apply for associate
membership at a time. ----------------------------------------------------------------------------------- 55.
Appendix-9 The form of application for Associate membership by a Firm,
or a Company or any other Body Corporate with the person
already admitted to membership of the Society. -------------------------------------------------- 56.
Appendix-10 The form of application for Associate Membership where the
Firm the Company or any other Body Corporate and the other
person desire to apply for such membership at a time. ---------------------------------------- 57.
Appendix-10A No objection Certificate and Undertaking from the Original
Member to be submitted by the Associate Member intending
to be a Member of the Managing Committee of the Society ----------------------------------- 58.
Appendix-11 The Form of application for Nominal Membership by the
Sub-lettee, the Licensee or the Care-taker or Occupant ---------------------------------------- 59.
Appendix-12 The form of Letter of Allotment of the Flat to the Member
of the Society ---------------------------------------------------------------------------------------------- 60.
Appendix-13 The Form of Notice of Resignation of membership of
the Society by a member. ------------------------------------------------------------------------------ 61.
Appendix-14 Form of Nomination to be furnished in triplicate --------------------------------------------------- 62.
Appendix-15 The Form of application for membership by the Nominee / Nominees ----------------------- 64.
Appendix-16 The Form of Notice, inviting claims or objections to the transfer
of the shares and the interest of the Deceased Member in the
Capital/Property of the Society. ----------------------------------------------------------------------- 66.
Appendix-17 Application for Membership by the Heir of the Deceased
Member of the Society. ---------------------------------------------------------------------------------- 67.
Appendix-18 Form of Indeminity Bond -------------------------------------------------------------------------------- 69.
Appendix-19 Form of Indeminity Bond -------------------------------------------------------------------------------- 71.
Appendix-20(1) A Form of Notice of intention of member to transfer his Shares
and Interest in the Capital/Property of the Society. ----------------------------------------------- 72.
Appendix-20(2) A Form of letter of consent of the Proposed Transferee for
the transfer of the shares and interest of the member
(Transferor) to him (Transferee). ----------------------------------------------------------------------- 73.
Appendix-21 Form of application for transfer of Shares and interest in
the Capital/Property of the Society by the Transferor
(being an individual). ------------------------------------------------------------------------------------- 73.
Appendix-22 Form of application for Transfer of shares and interest in the
Capital/Property of the Society by the proposed transferor
(being a corporate Body). ------------------------------------------------------------------------------- 74.
Appendix-23 Form of application for membership of the Society by
the proposed Transferee. -------------------------------------------------------------------------------- 75.
Appendix-24 Form of application for membership of the Society by

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the Proposed Transferee (Being a Body Corporate) ---------------------------------------------- 76.

Appendix-25 A Form of declaration for not holding immovable property
in any Urban Agglomeration, specified under the Urban Land
(Ceiling and Regulation) ULC Act, 1976,exceeding 500 sq. metres. ------------------------- 78.
Appendix-26 A Form of declaration for not holding immovable property in any
Urban Agglomeration under ULC Act. 1976 exceeding 500 sq. mtr. -------------------------- 78.
Appendix-27(1) A Form of Undertaking about the Registration of the Transfer
of a flat under Section 269AB of the Income-Tax Act. -------------------------------------------- 79.
Appendix-27(2) A Form of Undertaking about the Registration of the Acquisition
of a flat under Section 269AB of the Income-Tax Act. -------------------------------------------- 79.
Appendix-28 A Form of Intimation by the Society to the Transferee about
Exercise of Rights of membership by him. --------------------------------------------------------- 80.
Appendix-29 A Form of application for permission to sub-let, give on leave
and licence or care taker basis the flat or part thereof. ------------------------------------------ 80.
Appendix-30 Form of application for permission to hold more than one flat. --------------------------------- 81.
CHAPTER 3
QUESTIONS & ANSWERS
CO-OPERATIVE SOCIETIES
3.1 CO-OPERATIVE SOCIETIES
1 Accounts. ------------------------------------------------------------------------------------------------------------ 82.
2 Action Against Developers under consumer protection laws ----------------------------------------------- 82.
3 Additions and Alterations in flat. ----------------------------------------------------------------------------------- 82.
4 Administrator. ---------------------------------------------------------------------------------------------------------- 82.
5 Admitting Limited Companies as members. -------------------------------------------------------------------- 83.
6 Agenda of Annual General Body Meeting. ----------------------------------------------------------------------- 83.
7 Amendment & Framing of Bye-Laws. ---------------------------------------------------------------------------- 83.
8 Amendment of Bye-laws. -------------------------------------------------------------------------------------------- 83.
9 Annual General Body Meeting. ------------------------------------------------------------------------------------ 84.
10 Appeal. ------------------------------------------------------------------------------------------------------------------ 85.
11 Appropriation of Profit. ----------------------------------------------------------------------------------------------- 85.
12 Associate member. --------------------------------------------------------------------------------------------------- 85.
13 Audit. -------------------------------------------------------------------------------------------------------------------- 85.
14 Audit Rectification Report. ------------------------------------------------------------------------------------------ 86.
15 Bad Debts. ------------------------------------------------------------------------------------------------------------- 86.
16 Bank Account. --------------------------------------------------------------------------------------------------------- 86.
17 Bifurcation of Society. ------------------------------------------------------------------------------------------------ 86.
18 Borrowings by the Society from the members. ---------------------------------------------------------------- 87.
19 Break up of Service charges. --------------------------------------------------------------------------------------- 87.
20 Builder V/s. Promoters. ---------------------------------------------------------------------------------------------- 87.
21 Bye-laws ---------------------------------------------------------------------------------------------------------------- 87.
22 Cash Discount by Society. ----------------------------------------------------------------------------------------- 87.
23 Cash on Hand. --------------------------------------------------------------------------------------------------------- 88.
24 Chairman’s duties and functions. ---------------------------------------------------------------------------------- 88.
25 Change of Name. ------------------------------------------------------------------------------------------------------ 88.
26 Charges collected by the Society. -------------------------------------------------------------------------------- 88.

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27 Children Playing in Society Compound. ------------------------------------------------------------------------- 89.

28 Civil/Criminal Liability of Managing Committee Members. --------------------------------------------------- 89.
29 Collectors Allotment of Land. --------------------------------------------------------------------------------------- 89.
30 Commercial Usage of Flat. ----------------------------------------------------------------------------------------- 89.
31 Commercial Use of Flat By A Professional. --------------------------------------------------------------------- 89.
32 Commercial Use of Garage. ---------------------------------------------------------------------------------------- 90.
33 Consumer Protection Law And Flat Purchaser. ---------------------------------------------------------------- 90.
34 Consumer Protection Act & CHS---------------------------------------------------------------------------------- 90.
35 Conversion of Premises Society to Housing Society. ------------------------------------------------------- 90.
36 Conveyance. ----------------------------------------------------------------------------------------------------------- 90.
37 Stamp Duty on Conveyance ---------------------------------------------------------------------------------------- 90.
38 Co-operative Year. ----------------------------------------------------------------------------------------------------- 90.
39 Decisions. ------------------------------------------------------------------------------------------------------------ 91.
40 Deduction from Society’s Bill. -------------------------------------------------------------------------------------- 91.
41 Defaulter. ------------------------------------------------------------------------------------------------------------ 91.
42 Different Type of Members. ----------------------------------------------------------------------------------------- 91.
43 Dispute amongst Legal Heir of Deceased Member. ----------------------------------------------------------- 92.
44 Dispute Resolving Machinery. -------------------------------------------------------------------------------------- 92.
45 Disputes: Whom to Approach? ------------------------------------------------------------------------------------ 92.
46 Distribution of Expenses. ------------------------------------------------------------------------------------------- 93.
47 Donation/Transfer Fees. --------------------------------------------------------------------------------------------- 93.
48 Duplicate Share Certificate. ---------------------------------------------------------------------------------------- 93.
49 Education Fund. ------------------------------------------------------------------------------------------------------- 94.
50 Election. ---------------------------------------------------------------------------------------------------------------- 94.
51 Expenses Sanctioned for Mayor in Council Of M. M.C. ----------------------------------------------------- 94.
52 Expulsion. -------------------------------------------------------------------------------------------------------------- 94.
53 Financing Against Flat/Office Premises. ------------------------------------------------------------------------- 94.
54 Flat Definition. --------------------------------------------------------------------------------------------------------- 95.
55 Garage as Prayer Room --------------------------------------------------------------------------------------------- 95.
56 Stamp Duty on Gift of Flat to Brother ----------------------------------------------------------------------------- 95.
57 General. ----------------------------------------------------------------------------------------------------------------- 95.
58 Ground of removed of Managing Committee Member -------------------------------------------------------- 96.
59 Handing over of charge to New Committee. --------------------------------------------------------------------- 96.
60 H.U.F. -------------------------------------------------------------------------------------------------------------------- 96.
61 Income Tax Payable By Co-operative Societies. -------------------------------------------------------------- 96.
62 Income Tax Liability on Transfer/Surrender Of Tenancy. ----------------------------------------------------- 97.
63 Increase/Decrease of Contribution towards Sinking Fund. -------------------------------------------------- 97.
64 Increase of Contribution. -------------------------------------------------------------------------------------------- 97.
65 Inquiry. ------------------------------------------------------------------------------------------------------------------- 97.
66 Inspection of Records. ----------------------------------------------------------------------------------------------- 98.
67 Inspection of Society’s Record. ------------------------------------------------------------------------------------ 98.
68 Interest, Compound Interest & Rebate given to Members. -------------------------------------------------- 98.
69 Internal Auditor. -------------------------------------------------------------------------------------------------------- 98.
70 Intervention Application. --------------------------------------------------------------------------------------------- 99.
71 Investment of Funds. ------------------------------------------------------------------------------------------------- 99.

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72 Issue of Share Certificate for more than one Flat held by the same Person. --------------------------- 99.
73 Joint Member V/S. Beneficiary under a Will. ------------------------------------------------------------------- 99.
74 Key things to be considered while making a Will. ------------------------------------------------------------ 99.
75 Lady Member on Managing Committee. ------------------------------------------------------------------------ 100.
76 Larger Residential Premises. ------------------------------------------------------------------------------------- 100.
77 Leakages in a Flat. -------------------------------------------------------------------------------------------------- 100.
78 Liability of Society. --------------------------------------------------------------------------------------------------- 100.
79 Liability to pay Service Tax. --------------------------------------------------------------------------------------- 101.
80 Lift expenses. --------------------------------------------------------------------------------------------------------- 101.
81 Liquidation. ------------------------------------------------------------------------------------------------------------ 101.
82 Loan from Finance Companies. ----------------------------------------------------------------------------------- 101.
83 Maintenance free Society. ----------------------------------------------------------------------------------------- 101.
84 Major Repairs. -------------------------------------------------------------------------------------------------------- 101.
85 Major Revenue expenditure of MMC ---------------------------------------------------------------------------- 101.
86 Managing Committee. ----------------------------------------------------------------------------------------------- 102.
87 Market Value. --------------------------------------------------------------------------------------------------------- 102.
88 Member expiring without Nomination. --------------------------------------------------------------------------- 102.
89 Membership of Co-operative Society. ---------------------------------------------------------------------------- 103.
90 Membership of Public Trust. --------------------------------------------------------------------------------------- 103.
91 Minimum Wages applicable to Society. ------------------------------------------------------------------------ 103.
92 Minutes recording procedure. ------------------------------------------------------------------------------------- 103.
93 Mode of Service of Notice. ----------------------------------------------------------------------------------------- 104.
94 New Model Bye-Laws. ---------------------------------------------------------------------------------------------- 104.
95 No Confidence Motion. ---------------------------------------------------------------------------------------------- 104.
96 Nomination. ------------------------------------------------------------------------------------------------------------ 104.
97 Non Occupancy Charges. ------------------------------------------------------------------------------------------ 105.
98 Non Occupancy charged from locked Flat. -------------------------------------------------------------------- 105.
99 Non Resident Indians. ----------------------------------------------------------------------------------------------- 105.
100 Notice of Meeting. ---------------------------------------------------------------------------------------------------- 106.
101 Number of Flats that can be held by a Member. -------------------------------------------------------------- 106.
102 Number of Income Tax Payers. ----------------------------------------------------------------------------------- 106.
103 Number of Share Certificates to be issued if a Person
Purchases more than one Flat. ----------------------------------------------------------------------------------- 106.
104 Open Space & Terrace ---------------------------------------------------------------------------------------------- 106.
105 Opening a Bank Account. ------------------------------------------------------------------------------------------ 107.
106 Original Document of title ----------------------------------------------------------------------------------------- 107.
107 Outstanding Income Tax Dues. ----------------------------------------------------------------------------------- 107.
108 Parking. ----------------------------------------------------------------------------------------------------------------- 107.
109 Parking Charges. ----------------------------------------------------------------------------------------------------- 107.
110 Parking Rules. -------------------------------------------------------------------------------------------------------- 108.
111 Parking for Visitors ------------------------------------------------------------------------------------------------- 108.
112 Parking Space for Hotels. ------------------------------------------------------------------------------------------ 108.
113 Payment of Service Tax on out of pocket expenses. -------------------------------------------------------- 108.
114 Payment of Stamp Duty by Associate Member. -------------------------------------------------------------- 108.

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115 Payment of Water Charges and Debris Charges to M.M.C. at the

time of major repairs. ------------------------------------------------------------------------------------------------ 108.
116 Penalty. ----------------------------------------------------------------------------------------------------------------- 109.
117 Powers Duties & Functions of the Committee. --------------------------------------------------------------- 110.
118 Power of Attorney as regards relodging of Document for Registration. ---------------------------------- 110.
119 Prior claim of Society. ----------------------------------------------------------------------------------------------- 110.
120 Procedure for changing the name on Share Certificate. ----------------------------------------------------- 111.
121 Procedure to increase the strength of the Managing Committee. ---------------------------------------- 111.
122 Procedure for Issue of Duplicate Share Certificate. ---------------------------------------------------------- 111.
123 Property card --------------------------------------------------------------------------------------------------------- 111.
124 Public Notice. --------------------------------------------------------------------------------------------------------- 111.
125 Purchase of a Flat from a Minor. --------------------------------------------------------------------------------- 112.
126 Quorum. ---------------------------------------------------------------------------------------------------------------- 112.
127 Rebate to members. ------------------------------------------------------------------------------------------------- 112.
128 Recording of minutes in Gujarati.--------------------------------------------------------------------------------- 112.
129 Records to be maintained by the Society. --------------------------------------------------------------------- 112.
130 Recovery Fees. ------------------------------------------------------------------------------------------------------- 114.
131 Recovery of Dues with recovery procedure. -------------------------------------------------------------------- 114.
132 Registrars Powers. -------------------------------------------------------------------------------------------------- 115.
133 Registration of Flat. -------------------------------------------------------------------------------------------------- 115.
134 Registration of Society with registration formalities. --------------------------------------------------------- 115.
135 Removal of Managing Committee member --------------------------------------------------------------------- 116.
136 Remuneration to Managing Committee Members. ----------------------------------------------------------- 116.
137 Remuneration V/s.Honorarium. ----------------------------------------------------------------------------------- 116.
138 Repairs & Maintenance at Society’s cost. --------------------------------------------------------------------- 116.
139 Repairs of terrace. --------------------------------------------------------------------------------------------------- 116.
140 Reserve Fund. -------------------------------------------------------------------------------------------------------- 117.
141 Resolutions. ----------------------------------------------------------------------------------------------------------- 117.
142 Restraining defaulters from parking vehicle in Society’s Premises. -------------------------------------- 117.
143 Right of FSI after formation of the Society. --------------------------------------------------------------------- 117.
144 Shifting of W. C. ------------------------------------------------------------------------------------------------------ 117.
145 Sinking Fund. --------------------------------------------------------------------------------------------------------- 117.
146 Society’s Approval required at the time of take over of Pvt. Ltd.Company? ---------------------------- 118.
147 Special G.B.M. -------------------------------------------------------------------------------------------------------- 118.
148 Stamp Duty. ----------------------------------------------------------------------------------------------------------- 118.
149 Stamp Duty on TDR. ------------------------------------------------------------------------------------------------ 119.
150 Statutory Auditor. ----------------------------------------------------------------------------------------------------- 119.
151 Statutory Registers. ------------------------------------------------------------------------------------------------- 122.
152 Strength & Quorum of Managing Committee & Annual General Body Meeting. ----------------------- 122.
153 Subletting of Open Space. ----------------------------------------------------------------------------------------- 123.
154 Subscription. ---------------------------------------------------------------------------------------------------------- 123.
155 Suit against committee member -------------------------------------------------------------------------------- 123.
156 Survey of old buildings. --------------------------------------------------------------------------------------------- 123.
157 Timing restrictions at the time of major repairs. -------------------------------------------------------------- 124.
158 Transfer of Flat. ------------------------------------------------------------------------------------------------------- 124.

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159 Transfer of Flat by a father to his Son. -------------------------------------------------------------------------- 125.

160 Transmission of Shares. -------------------------------------------------------------------------------------------- 125.
161 Tuition Classes in Flat. --------------------------------------------------------------------------------------------- 126.
162 Types of Society. ----------------------------------------------------------------------------------------------------- 126.
163 Unsold Flats. ---------------------------------------------------------------------------------------------------------- 127.
164 Utilisation of Sinking Fund amount for day to day Expenses. --------------------------------------------- 127.
165 Vacant Flat. ----------------------------------------------------------------------------------------------------------- 127.
166 Various Types of Society. ------------------------------------------------------------------------------------------ 128.
167 Voting rights of defaulting member. ------------------------------------------------------------------------------ 128.
168 Will. --------------------------------------------------------------------------------------------------------------------- 128.
169 Water charges. ------------------------------------------------------------------------------------------------------- 128.
170 Water Leakages in Mumbai. -------------------------------------------------------------------------------------- 128.
171 Withdrawal of Sinking Fund amount for Major Repairs. ----------------------------------------------------- 128.
3.2 CO-OPERATIVE COURT ------------------------------------------------------------------------------------------- 129.
1 Adjournment ----------------------------------------------------------------------------------------------------------- 129.
2 Alternatives to parties to oppose order -------------------------------------------------------------------------- 129.
3 Amendments in civil procedure code ---------------------------------------------------------------------------- 129.
4 Approach of parties while pleading in Co-operative Court -------------------------------------------------- 130.
5 Approach of aggrieved party on delivery of verdict ------------------------------------------------------------ 130.
6 Arbitrations ------------------------------------------------------------------------------------------------------------ 130.
7 Associate member, nominal member & joint member ------------------------------------------------------- 131.
8 Calling chartered accountant to court --------------------------------------------------------------------------- 131.
9 Court receiver --------------------------------------------------------------------------------------------------------- 131.
10 Car parking and defaulters ----------------------------------------------------------------------------------------- 132.
11 Defaulters visitors ---------------------------------------------------------------------------------------------------- 132.
12 Ex-Parte order -------------------------------------------------------------------------------------------------------- 133.
13 Expeditious hearing -------------------------------------------------------------------------------------------------- 133.
14 Facts and law points ------------------------------------------------------------------------------------------------ 134.
15 Intercom facility. ------------------------------------------------------------------------------------------------------ 134.
16 Involving an Architect ------------------------------------------------------------------------------------------------ 134.
17 Joint member & election -------------------------------------------------------------------------------------------- 134.
18 Leakage ---------------------------------------------------------------------------------------------------------------- 134.
19 Matters which normally go to Co-operative Court ------------------------------------------------------------- 135.
20 Membership of HUF ------------------------------------------------------------------------------------------------- 135.
21 Miscellaneous applications ---------------------------------------------------------------------------------------- 135.
22 Nomenclature of parties -------------------------------------------------------------------------------------------- 135.
23 Negatives of photograph -------------------------------------------------------------------------------------------- 136.
24 Ownership & membership ------------------------------------------------------------------------------------------ 136.
25 Partner & election ---------------------------------------------------------------------------------------------------- 136.
26 Precautions by parties ---------------------------------------------------------------------------------------------- 137.
27 Response to adjournment application --------------------------------------------------------------------------- 137.
28 Restricting facilities of defaulters --------------------------------------------------------------------------------- 138.
29 Submissions during pleading -------------------------------------------------------------------------------------- 138.
30 Submissions to court ------------------------------------------------------------------------------------------------ 138.
31 Use of lift by defaulter ----------------------------------------------------------------------------------------------- 138.

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3.3 PROPERTY ON COLLECTOR LAND --------------------------------------------------------------------------- 139.

3.A Application to collector under right of information
sinking clarification to various question ---------------------------------------------------------------- 139.
3.B Reply received from Collectors Office ------------------------------------------------------------------- 141.
3.C Circular dated 23th November 2001 Regarding levy of Transfer Fee
for Industrial and Commercial purpose ------------------------------------------------------------------ 143.
3.4 SERVICE TAX -------------------------------------------------------------------------------------------------------- 145.
1. Abatements/rebates to chs ---------------------------------------------------------------------------------------- 145.
2. Adjustment of tax liability ------------------------------------------------------------------------------------------ 145.
3. Allotment of parking space ---------------------------------------------------------------------------------------- 145.
4. Approach of the department --------------------------------------------------------------------------------------- 145.
5. Application for registration ----------------------------------------------------------------------------------------- 145.
6. Accumulation of input credit --------------------------------------------------------------------------------------- 145.
7. Availing credit --------------------------------------------------------------------------------------------------------- 145.
8. Annexures ------------------------------------------------------------------------------------------------------------- 145.
9. Appeal time limit ----------------------------------------------------------------------------------------------------- 146.
11. Availability of forms -------------------------------------------------------------------------------------------------- 146.
12. Bill or receipt amount ------------------------------------------------------------------------------------------------ 146.
13. Cheque in whose name --------------------------------------------------------------------------------------------- 146.
14. Criminal action against evader ------------------------------------------------------------------------------------ 146.
15. Copies ------------------------------------------------------------------------------------------------------------------ 146.
16. Central act or state act --------------------------------------------------------------------------------------------- 146.
17. Date of payment ------------------------------------------------------------------------------------------------------ 146.
18. Exemption ------------------------------------------------------------------------------------------------------------- 146.
19. E-filing ------------------------------------------------------------------------------------------------------------------- 147.
20. Exemption to chs ltd ------------------------------------------------------------------------------------------------ 147.
21. Filing return before grant of registration ------------------------------------------------------------------------- 147.
22. First appeal ------------------------------------------------------------------------------------------------------------ 147.
23. Filing of Service Tax returns --------------------------------------------------------------------------------------- 147.
24. Government websites ----------------------------------------------------------------------------------------------- 147.
25. How and where ------------------------------------------------------------------------------------------------------- 147.
26. Interest from banks -------------------------------------------------------------------------------------------------- 147.
27. Indirect tax ------------------------------------------------------------------------------------------------------------- 148.
28. Interest on late payment -------------------------------------------------------------------------------------------- 148.
29. Information by department ----------------------------------------------------------------------------------------- 148.
30. Important provisions ------------------------------------------------------------------------------------------------- 148.
31. Jurisdiction of Co-operative societies ---------------------------------------------------------------------------- 148.
32. Law of limitation ------------------------------------------------------------------------------------------------------ 148.
33. Liability of managing committee ---------------------------------------------------------------------------------- 148.
34. Liability of consultant ------------------------------------------------------------------------------------------------ 149.
35. Liability to pay Service Tax ---------------------------------------------------------------------------------------- 149.
36. Liability ----------------------------------------------------------------------------------------------------------------- 149.
37. Liability of payment of service tax -------------------------------------------------------------------------------- 149.
38. Liability arises on date of billing or receipt of payment ------------------------------------------------------ 149.
39. Limit above which Service Tax is applicable ------------------------------------------------------------------- 149.
40. Mutuality --------------------------------------------------------------------------------------------------------------- 149.

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41. Nil return --------------------------------------------------------------------------------------------------------------- 150.

42. Non Designated banks ---------------------------------------------------------------------------------------------- 150.
43. Non payment of Service Tax in respect of earlier period ---------------------------------------------------- 150.
44. Necessity of obtaining pan ----------------------------------------------------------------------------------------- 150.
45. Pan no. ----------------------------------------------------------------------------------------------------------------- 150.
46. Penalty provisions for failure to apply for registration -------------------------------------------------------- 150.
47. Payment to be shown separately in bills ----------------------------------------------------------------------- 150.
48. Penalty provisions for failure to pay Service Tax -------------------------------------------------------------- 150.
49. Procedure for registration ------------------------------------------------------------------------------------------ 150.
50. Procedure for payment of Service Tax --------------------------------------------------------------------------- 151.
51. Payment made by a client ----------------------------------------------------------------------------------------- 151.
52. Procedure of rebate -------------------------------------------------------------------------------------------------- 151.
53. Prescribed document/register ------------------------------------------------------------------------------------ 151.
54. Powers of officers ---------------------------------------------------------------------------------------------------- 151.
55. Procedure for refund ------------------------------------------------------------------------------------------------- 151.
56. Payment by assessee ---------------------------------------------------------------------------------------------- 151.
57. Person ------------------------------------------------------------------------------------------------------------------ 152.
58. Provision of Service Tax applicable to a Co-operative Housing Society --------------------------------- 152.
59. Registration ------------------------------------------------------------------------------------------------------------ 152.
60. Returns of Service Tax ---------------------------------------------------------------------------------------------- 152.
61. Relevant date ---------------------------------------------------------------------------------------------------------- 152.
62. Right to information -------------------------------------------------------------------------------------------------- 152.
63. Registration ------------------------------------------------------------------------------------------------------------ 152.
64. Resolution with regards to payment of Service Tax ---------------------------------------------------------- 152.
65. Rate --------------------------------------------------------------------------------------------------------------------- 153.
66. Service Tax ------------------------------------------------------------------------------------------------------------ 153.
67. Single return for multiple services -------------------------------------------------------------------------------- 153.
68. Service provided by person other than Indian origin ---------------------------------------------------------- 153.
69. Specific records ------------------------------------------------------------------------------------------------------ 153.
70. Time limit for registration ------------------------------------------------------------------------------------------- 153.
71. Transfer of business/cessation of business -------------------------------------------------------------------- 153.
72. When Service Tax has to be paid -------------------------------------------------------------------------------- 153.
73. Zones in Mumbai ----------------------------------------------------------------------------------------------------- 153.
3.5 BOMBAY MUNICIPAL CORPORATION ------------------------------------------------------------------------ 154.
3.6 CRIMINAL LAW ------------------------------------------------------------------------------------------------------ 156.
1 Advantage of right of information act ----------------------------------------------------------------------------- 156.
2 Apprehension of trouble form neighbours ----------------------------------------------------------------------- 156.
3 Action not taken by police authority ----------------------------------------------------------------------------- 156.
4 Approaching night magistrate ------------------------------------------------------------------------------------- 156.
5 Arrest warrant --------------------------------------------------------------------------------------------------------- 156.
6 Anticipatory bail ------------------------------------------------------------------------------------------------------ 156.
7 Arresting ladies after sunset --------------------------------------------------------------------------------------- 156.
8 Accused not available ----------------------------------------------------------------------------------------------- 156.
9 Appeal against decision of magistrates court ----------------------------------------------------------------- 156.
10 Appeal against decision of magistrates court ----------------------------------------------------------------- 157.
11 Bail ---------------------------------------------------------------------------------------------------------------------- 157.

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12 Cross examination by opposite party --------------------------------------------------------------------------- 157.

13 Cognizable offences ------------------------------------------------------------------------------------------------- 157.
14 Cognizable offences ------------------------------------------------------------------------------------------------- 158.
15 Cross examination --------------------------------------------------------------------------------------------------- 158.
16 Common tactics of accused --------------------------------------------------------------------------------------- 158.
17 Certified true copy of normal complaint ------------------------------------------------------------------------- 158.
18 Criminal action against administrator ---------------------------------------------------------------------------- 158.
19 Disconnection of essential services ----------------------------------------------------------------------------- 158.
20 Drafting of complaints ----------------------------------------------------------------------------------------------- 158.
21 Extortion --------------------------------------------------------------------------------------------------------------- 158.
22 Filing of private complaint ------------------------------------------------------------------------------------------ 158.
23 Filing of private complaint ------------------------------------------------------------------------------------------ 159.
24 Grievance of accused ----------------------------------------------------------------------------------------------- 159.
25 Hierarchy of criminal court ----------------------------------------------------------------------------------------- 159.
26 Information about arrest --------------------------------------------------------------------------------------------- 159.
27 Lodging of complaint ------------------------------------------------------------------------------------------------ 159.
28 Normal type of applications ---------------------------------------------------------------------------------------- 159.
29 Private complaint ----------------------------------------------------------------------------------------------------- 159.
30 Police acting in a partial manner --------------------------------------------------------------------------------- 159.
31 Points to be highlighted for getting bail ------------------------------------------------------------------------- 159.
32 Permission of registrar ---------------------------------------------------------------------------------------------- 160.
33 Publication in newspaper ------------------------------------------------------------------------------------------- 160.
34 Questions asked by police to accused ------------------------------------------------------------------------- 160.
35 Restraining member from parking car --------------------------------------------------------------------------- 160.
36 Right of information & complaint ---------------------------------------------------------------------------------- 160.
37 Time taken by criminal courts ------------------------------------------------------------------------------------- 160.
3.7 DOCTOR & NURSING HOME ------------------------------------------------------------------------------------ 161.
1 Approach of a harassed doctor ----------------------------------------------------------------------------------- 161.
2 Business support service ------------------------------------------------------------------------------------------- 162.
3 Commercial premises sub-letted with furniture ---------------------------------------------------------------- 162.
4 Doctor sub-letting his residential premises -------------------------------------------------------------------- 162.
5 Doctor sub-letting his commercial premises ------------------------------------------------------------------ 162.
6 Development control rules relating to nursing homes -------------------------------------------------------- 162.
7 Entry of patients & visitors ----------------------------------------------------------------------------------------- 163.
8 Encroachment of open space ------------------------------------------------------------------------------------- 163.
9 Fee received from different nursing homes --------------------------------------------------------------------- 163.
10 Formalities pertaining to change of user ------------------------------------------------------------------------ 163.
11 Harassment of doctors ---------------------------------------------------------------------------------------------- 163.
12 Items not included in FSI ------------------------------------------------------------------------------------------- 164.
13 Legal position of clinic in a building ------------------------------------------------------------------------------ 164.
14 Open space in front of dispensary ------------------------------------------------------------------------------- 165.
15 Precautions to be taken by doctor before purchase of premises from builder ------------------------- 165.
16 Payment of additional maintenance by doctor ---------------------------------------------------------------- 165.
17 Parking of vehicles by visiting doctors --------------------------------------------------------------------------- 166.
18 Sign board of doctor ------------------------------------------------------------------------------------------------- 166.

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19 Unauthorized construction ----------------------------------------------------------------------------------------- 167.

3.8 QUESTION & ANSWERS RELATED TO CONSUMER COURT
1. Action against Builder ------------------------------------------------------------------------------------------------ 168
2. Action against Managing Committee members & the Chartered Accountant --------------------------- 168
3. Approaching Consumer Courts ------------------------------------------------------------------------------------ 168
4. Approach of Consumer Courts with regards to cross examination ---------------------------------------- 168
5. Arrest of opposite party ---------------------------------------------------------------------------------------------- 168
6. Awarding Criminal sentence ---------------------------------------------------------------------------------------- 168
7. Builder not forming a Co-operative Society ---------------------------------------------------------------------- 169
8. Builders negligence as regards Stamp Duty liability ---------------------------------------------------------- 169
9. Civil Procedure Code & Consumer Protection Act ------------------------------------------------------------- 169
10. Case in Consumer Court -------------------------------------------------------------------------------------------- 169
11. Common mistakes Committee by parties ----------------------------------------------------------------------- 170
12. Different stages of a case ------------------------------------------------------------------------------------------- 170
13. Encashment of decree ----------------------------------------------------------------------------------------------- 170
14. Interim Application ---------------------------------------------------------------------------------------------------- 170
15. Implications of making interim Application limitation ---------------------------------------------------------- 170
16. Interim Application for defective work ----------------------------------------------------------------------------- 170
17. Interim Application and money claim ----------------------------------------------------------------------------- 171
18. Implications of order passed by Consumer Courts ------------------------------------------------------------ 171
19. Jurisdiction of Consumer Courts ----------------------------------------------------------------------------------- 171
20. Jurisdiction related issue -------------------------------------------------------------------------------------------- 171
21. Landmark Court Judgments ----------------------------------------------------------------------------------------- 171
22. Liability on employees ----------------------------------------------------------------------------------------------- 172
23. Liability on office-bearers -------------------------------------------------------------------------------------------- 172
24. Limitation ---------------------------------------------------------------------------------------------------------------- 172
25. Misuse of Power ------------------------------------------------------------------------------------------------------- 172
26. Points to be considered while leading evidence --------------------------------------------------------------- 172
27. Right of individual flat purchasers ---------------------------------------------------------------------------------- 172
28. Stamp Duty liability implications ---------------------------------------------------------------------------------- 172
29. Tactics to be employed to harass erring builders -------------------------------------------------------------- 173
30. Wrongful act by Managing Committee members -------------------------------------------------------------- 173
CHAPTER 4
SECTIONS & RULES OF MAHARASHTRA CO-OP. SOC. ACT & BOMBAY STAMP ACT
4.1 Various Sections of Maharashtra Co-operative Societies Act 1960. -------------------------------------- 174.
4.2 Various Rules of Maharashtra Co-operative Societies Rules1961. ---------------------------------------- 179.
4.3 Various Rules of Bombay Stamp Act 1958. -------------------------------------------------------------------- 183.
4.4 Various Instruments under Bombay Stamp Act 1958. -------------------------------------------------------- 185.
4.5 Principles of Co-operative Societies ------------------------------------------------------------------------------ 187.
4.6 Registration of Co-operative Societies --------------------------------------------------------------------------- 189.
CHAPTER 5
ACCOUNTS OF CO-OPERATIVE SOCIETIES
5.1 General ----------------------------------------------------------------------------------------------------------------- 190.
5.2 Books of Accounts to be maintained. --------------------------------------------------------------------------- 190.

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5.3 Statutory registers to be maintained. ---------------------------------------------------------------------------- 191.

5.4 Primary Accounting Records. ------------------------------------------------------------------------------------- 194.
5.5 Assets, Liabilities explained. -------------------------------------------------------------------------------------- 195.
5.6 Final accounts of non-profit organization housing Society. ------------------------------------------------- 196.
5.7 Guidelines for preservation of records. -------------------------------------------------------------------------- 196.
5.8 Affiliation & Statutory contributions. ----------------------------------------------------------------------------- 199.
5.9 Finalisation of Accounts. ------------------------------------------------------------------------------------------- 199.
5.10 Audit of Accounts of Society. -------------------------------------------------------------------------------------- 200.
5.11 Statutory obligations at the close of Co-operative year. ----------------------------------------------------- 202.
5.12 Maintenance of accounts books & registers. ------------------------------------------------------------------ 202.
5.13 Specimen of items related to Accounts ------------------------------------------------------------------------- 205.
(A) Payment Voucher -------------------------------------------------------------------------------------------- 205.
(B) Receipt Voucher ---------------------------------------------------------------------------------------------- 205.
(C) Monthly member’s Contribution Bill --------------------------------------------------------------------- 206.
(D) Monthly member’s Collection Register ----------------------------------------------------------------- 207.
(E) Personal Ledger ---------------------------------------------------------------------------------------------- 207.
(F) General Ledger ----------------------------------------------------------------------------------------------- 208.
5.14 Guidelines on Audit and Audit Rectification for the Housing Society. ------------------------------------ 209.
5.15 Audit Observations. -------------------------------------------------------------------------------------------------- 218.
5.16 Specimen of Statutory Registers --------------------------------------------------------------------------------- 221.
(A) Register of Nomination. ------------------------------------------------------------------------------------- 221.
(B) Sinking Fund Ledger ---------------------------------------------------------------------------------------- 221.
(C) Share Register. ----------------------------------------------------------------------------------------------- 222.
(D) Investment Register ----------------------------------------------------------------------------------------- 223.
(E) Property Register -------------------------------------------------------------------------------------------- 224.
(F) Annual Special General meeting minute Book. ------------------------------------------------------- 225.
(G) Register of members (Form “J”) -------------------------------------------------------------------------- 225.
(H) Form “O”. ------------------------------------------------------------------------------------------------------ 226.
(I) Loan Register ------------------------------------------------------------------------------------------------- 227.
CHAPTER 6
CAR PARKING IN CO-OPERATIVE SOCIETIES
6.1 Car Parking Slots ----------------------------------------------------------------------------------------------------- 228.
CHAPTER 7
LEAKAGE IN CO-OPERATIVE SOCIETIES
7.1 Leakage Problem ----------------------------------------------------------------------------------------------------- 229.
CHAPTER 8
COMPLAINTS IN CO-OPERATIVE SOCIETIES
8.1 Complaints by members and its solution. ---------------------------------------------------------------------- 230.
8.2 Right of members to inspect the records of the Society. ---------------------------------------------------- 230.
8.3 Right to vote. ---------------------------------------------------------------------------------------------------------- 231.
8.4 Transfer of Flat. ------------------------------------------------------------------------------------------------------- 231.
8.5 Redressal of Complaint (Slides) ----------------------------------------------------------------------------------- 231.
CHAPTER 9
ELECTION PROCEDURE IN CO-OPERATIVE SOCIETIES
9.1 Introduction. ----------------------------------------------------------------------------------------------------------- 234.

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9.2 Appendix A, B, C, C-1, D ------------------------------------------------------------------------------------------- 236.

CHAPTER 10
MEETINGS AND MINUTES WRITING OF CO-OPERATIVE SOCIETIES
10.1 Types of General meetings and minutes writing. -------------------------------------------------------------- 239.
10.2 Types of Managing Committee meeting. ------------------------------------------------------------------------ 240.
10.3 Specimen Resolutions of Managing Committee & General Body ----------------------------------------- 243.
CHAPTER 11
MEMBERSHIP IN CO-OPERATIVE SOCIETIES
11.1 The members rights, responsibilities and liabilities. ---------------------------------------------------------- 270.
11.2 Rights of members. -------------------------------------------------------------------------------------------------- 271.
11.3 Responsibility and Liability of Members ------------------------------------------------------------------------- 273.
11.4 Rights & Duties of Committees (Slides) ------------------------------------------------------------------------- 276.
11.5 Rights & Duties of member (Slides) ------------------------------------------------------------------------------ 278.
CHAPTER 12
RECOVERY OF DUES IN CO-OPERATIVE HOUSING SOCIETIES
12.1 Introduction ------------------------------------------------------------------------------------------------------------- 281
12.2 Steps for Recovery ---------------------------------------------------------------------------------------------------- 282
12.3 Procedure for obtainng Recovery Certificate --------------------------------------------------------------------- 282
12.4 Forms -------------------------------------------------------------------------------------------------------------------- 283
12.5 Draft of notice issued by Recovery Officer ----------------------------------------------------------------------- 283
12.6 Claim of Scrutiny Form ----------------------------------------------------------------------------------------------- 285
CHAPTER 13
13.1 Insurance of Co-operative Societies ------------------------------------------------------------------------------- 286
CHAPTER 14
14.1 Offences & Penalties as Applicable to office bearers of Co-operative Housing Societies. ------------ 290
CHAPTER 15
15.1 Problems Related to Collectors Land ---------------------------------------------------------------------------- 292.
15.2 Format for Permisson from Collector ---------------------------------------------------------------------------- 294.
CHAPTER 16
16.1 Steps to be taken to Transfer Property Card in Purchasers Name --------------------------------------- 298
CHAPTER 17
17.1 Co-operative Societies Inspection Report ------------------------------------------------------------------------ 299
CHAPTER 18
REGISTRATION
18.1 Registration of Documents. ----------------------------------------------------------------------------------------- 302
18.2 Documents requiring compulsory Registration u/s. 17. ------------------------------------------------------- 302
18.3 Presentation of Document for Registration. ---------------------------------------------------------------------- 302
18.4 Effects of non-registration. ------------------------------------------------------------------------------------------- 305
18.5 Penalties. --------------------------------------------------------------------------------------------------------------- 305
18.6 Fees for Registration, Searches and copies. ------------------------------------------------------------------- 305
18.7 Income Tax provisions applicable to registration of documents. -------------------------------------------- 305
18.8 Jurisdiction. ------------------------------------------------------------------------------------------------------------- 306
18.9 Amendment of section 17 of the Indian Registration Act 1908. --------------------------------------------- 308
18.10 Formalities of Registration. ----------------------------------------------------------------------------------------- 309

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18.11 A Specimen of Property Card. -------------------------------------------------------------------------------- 310

18.12 B Specimen of Property Tax Bill. ----------------------------------------------------------------------------- 311
18.13 C Registration form (English). -------------------------------------------------------------------------------- 312
18.14 D Registration form (Marathi). -------------------------------------------------------------------------------- 314
18.15 E Format of NOC From Societies. --------------------------------------------------------------------------- 318
18.16 F Specimen Of Order Issued By Stamp Authorities When --------------------------------------------- 318
Document Is Send For Adjudication.
18.17 G Registration Offices Addresses & Tel. Nos. for taking Token. -------------------------------------- 319
18.18 H Token Chart. --------------------------------------------------------------------------------------------------- 323
18.19 I Questions & Answers on Registration. ------------------------------------------------------------------- 324
18.20 J Details of Documents lodged for registration in Mumbai & Suburbs
in the last two years. ----------------------------------------------------------------------------------------- 231
A Mumbai City 2 ( Old Custom house ) -------------------------------------------------------------------- 331
B Andheri 2 ( Family Court Building ) ------------------------------------------------------------------------ 333
C Andheri 3 ( Family Court Building ) ------------------------------------------------------------------------ 334
D Andheri 4 ( Family Court Building ) ------------------------------------------------------------------------ 335
E Borivali 1 ( Shreemal House ) ------------------------------------------------------------------------------ 336
F Borivali 2 ( New Tahslidar Office Building ) --------------------------------------------------------------- 337
G Borivali 3 ( New Tahslidar Office Building ) --------------------------------------------------------------- 338
H Borivali 4 ( Shreemal House ) ------------------------------------------------------------------------------ 339
I Borivali 5 ( New Tahslidar Office Building ) --------------------------------------------------------------- 340
J Borivali 6 ( Shreemal House ) ------------------------------------------------------------------------------ 341
K Kurla 2 ( Chembur New Administrator Building ) ------------------------------------------------------- 342
L Kurla 3 ( Mulund New Airoli Building ) -------------------------------------------------------------------- 343
M Kurla 4 ( Mulund New Airoli Building ) -------------------------------------------------------------------- 344
18.21 Recovery figures collector Andheri Taluka ----------------------------------------------------------------------- 345
A) Andheri Taluka ------------------------------------------------------------------------------------------------- 345
B) Kurla Taluka ---------------------------------------------------------------------------------------------------- 348
18.22 Specimen of Stamp Duty information / Recovery notices
issued by stamp Authority. ----------------------------------------------------------------------------------------- 351
A) Regarding furnishing in information about transfer of flats /premisesin your
Co-operative Housing Society Ltd. for search of Stamp Duty evasion cases. ------------------ 351

B) Regarding producing document / instrument to verify / ascertain

payment of proper stamp duty. ---------------------------------------------------------------------------- 352
C) Evasion of stamp duty on various types of ocuments executed by Banks. --------------------- 353
D) Stamp duty on sale of Transferable Development Right. --------------------------------------------- 354
E) Evasion of Stamp Duty on various contract and advertisement ------------------------------------ 355
F) Payment of Stamp Duty on Contract Agreements executed or Advertisement. ---------------- 356
18.23 Properties Situated on Forest Land. ------------------------------------------------------------------------------ 357
CHAPTER 19
STAMP DUTY
19.1 Rates, Payment, Penalty for Stamp Duty ----------------------------------------------------------------------- 361
19.2 Market Value of Property -------------------------------------------------------------------------------------------- 362
19.3 Points for Determining market value ------------------------------------------------------------------------------ 362

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19.4 Questions & Answers on Stamp Duty ---------------------------------------------------------------------------- 366

19.5 Stamp Duty (Slides) -------------------------------------------------------------------------------------------------- 376
19.6 Rates of Stamp Duty ------------------------------------------------------------------------------------------------- 383
19.7 Leave And Licence Agreement ------------------------------------------------------------------------------------- 388
CHAPTER 20
SECTION 50 C OF THE INCOME TAX ACT
20.1 Section 50 C of the Income Tax Act ------------------------------------------------------------------------------- 392
20.2 Income Tax (Slides) --------------------------------------------------------------------------------------------------- 392
CHAPTER 21
SERVICE TAX.
21.1 Name & Address Service Tax Offices ---------------------------------------------------------------------------- 394
21.2 Circulars, Notifications, & Clarifications issued by the Department --------------------------------------- 399
CHAPTER 22
WILL
22.1 Will and the Common Man. ----------------------------------------------------------------------------------------- 406
22.2 Questions and Answers ---------------------------------------------------------------------------------------------- 408
(A) Will --------------------------------------------------------------------------------------------------------------- 408
(B) Registration of Will -------------------------------------------------------------------------------------------- 412
(C) Deposit of Will ------------------------------------------------------------------------------------------------- 413
(D) Safe custody of Will ------------------------------------------------------------------------------------------ 413
22.3 Annexure Specimen of Will ----------------------------------------------------------------------------------------- 414
22.4 Questions and Answers ---------------------------------------------------------------------------------------------- 416
(A) Nomination ------------------------------------------------------------------------------------------------------ 416
(B) Nomination by members in a Co-operative Society --------------------------------------------------- 417
CHAPTER 23
MUMBAI MUNICIPAL CORPORATION
A) General ------------------------------------------------------------------------------------------------------------------ 421
B) Builders Bible ---------------------------------------------------------------------------------------------------------- 422
C) Specimen of Appeal as regards increase of rateable value --------------------------------------------------- 424
D) Property Tax Queries ------------------------------------------------------------------------------------------------- 440
E) Floor Space Index Computation ------------------------------------------------------------------------------------ 444
CHAPTER 24
24.1. Specimen Letters connected with co-operative society ------------------------------------------------------- 446
(A) Approval of Transfer. ------------------------------------------------------------------------------------------ 446
(B) Letter from Society to a member who is a defaulter and is a habitual complainant. ----------- 446
(C) Warning letter to the member for the unauthorised acts. -------------------------------------------- 447
(D) Letters that have to be send by the member to the Soc. if the
Soc. is not functioning properly. --------------------------------------------------------------------------- 448
(E) Circular for essential repairs of building. ----------------------------------------------------------------- 451
CHAPTER 25
COURT JUDGEMENTS
25.1. Court Judgements on Consumer Protection Act, 1986. ------------------------------------------------------- 452
25.2. Court Judgements on Propertiy Related Matters. -------------------------------------------------------------- 460
CHAPTER 26
SPECIMEN APPLICATIONS

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26.1. Specimen Applications For Co-operative Society matters. -------------------------------------------------- 473

(A) Recovery of dues. --------------------------------------------------------------------------------------------- 473
(B) Resolution for recovery of amounts from a defaulting member. ------------------------------------- 474
(C) Application to be made by a Co-operative Housing Society for issue of a
Recovery Certificate for Recovery of charges of the Society. ---------------------------------------- 475
(D) Notice of excess amount recovered as Non-Occupancy Charges -------------------------------- 478
CHAPTER 27
USEFUL ADDRESSES AND TELEPHONE NUMBERS
(A) High Court. ------------------------------------------------------------------------------------------------------ 480
(B) Other Courts and Tribunals. -------------------------------------------------------------------------------- 480
(C) Companies & Firms. ----------------------------------------------------------------------------------------- 481
(D) Consumer Forums. ------------------------------------------------------------------------------------------- 481
(E) Customs & Excise. ------------------------------------------------------------------------------------------- 481
(F) Income Tax. ---------------------------------------------------------------------------------------------------- 481
(G) Intellectual Property. ------------------------------------------------------------------------------------------ 481
(H) Law Reports. --------------------------------------------------------------------------------------------------- 481
( I ) Bar Councils & Associations. ------------------------------------------------------------------------------ 482
( J ) Government Pleaders. --------------------------------------------------------------------------------------- 482
(K) Chamber of Commerce. ------------------------------------------------------------------------------------- 482
(L) Economic Offence. ------------------------------------------------------------------------------------------- 483
(M) M. R. T. P. Commission. ------------------------------------------------------------------------------------ 483
(N) Trust & Charities. --------------------------------------------------------------------------------------------- 483
(O) Labour & Industrial Action. ---------------------------------------------------------------------------------- 483
(P) Police Stations. ------------------------------------------------------------------------------------------------ 483
P.1) Commissioners Office. ------------------------------------------------------------------------------ 483
P.2) DCP & Senior Officers Address. ------------------------------------------------------------------ 484
P.3) Police Station Telephone Nos. -------------------------------------------------------------------- 489
P.4) Police Station Address. ----------------------------------------------------------------------------- 492
(Q) Pin-Codes of Greater Mumbai. ----------------------------------------------------------------------------- 498
(R) Electricity Supply. --------------------------------------------------------------------------------------------- 498
(S) Fire Brigade. --------------------------------------------------------------------------------------------------- 499
(T) Others. ---------------------------------------------------------------------------------------------------------- 500
(U) Appellate Co-operative Court ------------------------------------------------------------------------------- 500
(V) Jurisdiction of Co-operative Courts. ----------------------------------------------------------------------- 501
(W) Names of Hon. Judges & Staff members of Co-operative Court ------------------------------------- 502
(X) Principal Civic Officers --------------------------------------------------------------------------------------- 502
(y) Address of Banks Where Stamp Duty Can Be Paid. ------------------------------------------------- 519
CHAPTER 28
ADDRESSES OF IMPORTANT GOVERNMENT OFFICES
(A) Stamp Offices. ------------------------------------------------------------------------------------------------- 526
(B) Town Planners Offices. --------------------------------------------------------------------------------------- 527
(C) Sub Registrars Offices. -------------------------------------------------------------------------------------- 527
(D) Thane area Joint District Registrar & Jt. Sub. Registrar. --------------------------------------------- 530
(E) Hierachy of Seniors Co-operative Department. --------------------------------------------------------- 531

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(F) Co-operative Societies Offices in Mumbai. -------------------------------------------------------------- 533

(G) Sub Registrars offices Thane. ------------------------------------------------------------------------------ 538
(H) Alibaug Taluka. ------------------------------------------------------------------------------------------------ 543
(I) Ratnagiri Taluka. ----------------------------------------------------------------------------------------------- 543
(J) Other Co-operative Registrars (CIDCO, MHADA & Slums). ----------------------------------------- 544
CHAPTER 29
LIST OF STAMP VENDORS
Stamp Vendors Mumbai. ----------------------------------------------------------------------------------------------------- 545
CHAPTER 30
Landmark Court Judgments. ------------------------------------------------------------------------------------------------ 547
CHAPTER 31
The Role of Estate Agent in Property Transaction ------------------------------------------------------------------- 549
CHAPTER 32
Address of Important Web-Sites ------------------------------------------------------------------------------------------ 551
CHAPTER 33
List of related statues connected with Co-operative Housing Societies. ----------------------------------------- 557
Chapter 34
CONVEYANCE IN FAVOUR OF CO-OPERATIVE SOCIETY.
A Conveyance. ------------------------------------------------------------------------------------------------------------ 558
B Judgement delivered by Metropolitant Magistrate 22nd Court 18/2/2003 for not
executing the conveyance as well as for violation of the provisions of MOF Act. ---------------------- 562
C Notice to Builders for Conveyance in favour of Co-operative Society -------------------------------------- 566
D Specimen of Conveyance -------------------------------------------------------------------------------------------- 575
CHAPTER 35
GOVERNMENT NOTIFICATIONS
A. Co-operative Department. ---------------------------------------------------------------------------------------- 582
i) Notification Dated 29-10-2003 which State that members of
Housing Society can contest the Elections even if
period of two year has not been completed. ---------------------------------------------------582
ii) Notification Dated 16-11-2006 where by Elections of Co-operative
Society Dated 11 th March,2002 which have not commenced
should be commenced only after 31-3-2007. ------------------------------------------------------- 584
iii) Guidelines with regards to 101 proceedings -------------------------------------------------------- 586
iv) Notification dated 18-2-2002 stating that Managing Committee members of
Society have to give Indemnity Bond in Form No. M-20 on Rs. 200/- Stamp
Paper within 15 days from becoming Managing Committee member. ----------------------589
v) Circular dated 1-8-2001 issued by the Co-operative Department
which states thatNon- Occupancy charges shall not exceed 10%
of the service charges. -------------------------------------------------------------------------------------589
vi) Co-operative Departments Circular dated 26/04/2000 with regards to
retrospectively levying service charges equally w.e.f. 26/5/1999. ----------------------------590
vii) Order issued by the Divisional Joint Registrar dated 01/04/1996
with the regards to the appointment of Certified Auditor. ---------------------------------------591
viii) Co-operative Department’s Circular dated 08/07/1996 regarding

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registration of agreement and payment of stamp duty. ------------------------------------------ 594

ix) Co-operative Department's Circular dated 09/03/1995
regarding Non-occupancy charges. -------------------------------------------------------------------- 594
x) Co-operative Departments Circular dated 18/02/1994 regarding
payment of stamp duty and registration of document. ------------------------------------------- 595
B. Stamp Duty. ---------------------------------------------------------------------------------------------------------- 597
i) Stamp duty circular dated 04/04/1995, regarding alternate accomodation. ---------------597
C. Maharashtra Ownership Flats Act. --------------------------------------------------------------------------598
i) Maharashtra Ownership Flats (Regulationof the promotion of
Construction, Sale, Management and Transfers) Act, 1963
dated 12/02/1996 with regards to residual F.S.I. --------------------------------------------------598
ii) Bill dated 29/06/1995 to amend Maharashtra Ownership
Flats (Regulation of the promotion of Construction, Sale,
Management and Transfer) Act, 1963. ----------------------------------------------------------------598
D. BMC ----------------------------------------------------------------------------------------------------------------------600
i) Circular with regards to permission for temporary monsoon shed ----------------------------600
ii) Circular dated 5-04-2002 with regards to levy of rateable value on
sq. feet basis or ratable value whichever is higher. ------------------------------------------------600
iii) Circular dated 16-03-2002 with regards to levy of rateable value on
sq. feet basis or ratable value whichever is higher. ---------------------------------------------------- 602
iv) Circular dated 5.4.2002 with regards Fixation of rateable value of
non-residential premises given on leave and licence basis on or
after 1.4.2002 including new construction. -------------------------------------------------------------- 603
E. COMMISSIONER OF POLICE ------------------------------------------------------------------------------------- 604
i) Order passed by Commissioner of Police, Navi Mumbai insisting for particulars
of tenants to the concern police station ------------------------------------------------------------------ 604
F. MOFA BILL ----------------------------------------------------------------------------------------------------------- 605
i) Bill as regards conveyance of property in favour of Co-operative Soceties ----------------------------- 605
Chapter 36
CAPITAL GAIN
Capital Gain -------------------------------------------------------------------------------------------------------------------- 607
Chapter 37
CO-OPERATIVE COURT RELATED MATTERS
37 A) Filing of Dispute Application. ------------------------------------------------------------------------------- 617
B) Dispute To Be Filed By An Individual, An Institute,
Firm or Company Against The Society ------------------------------------------------------------------- 619
C) Society Filing dispute With The Help Of An Advocate ------------------------------------------------ 620
D) Written Statement: -------------------------------------------------------------------------------------------- 620
E) Framing Of Issues : ------------------------------------------------------------------------------------------- 621
1) Money Suits ------------------------------------------------------------------------------------------- 621
2) Misappropriated Amount ---------------------------------------------------------------------------- 621
3) Encroachment ----------------------------------------------------------------------------------------- 622
4) Election ------------------------------------------------------------------------------------------------- 622
F) Recording of Evidence --------------------------------------------------------------------------------------- 623

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G) Judgment And Order: ----------------------------------------------------------------------------------------- 623

H Option available to litigants to challenge the Order passed by the Co-operative Court. ------- 623
H.1) Options Available To Litigants To Challenge The Order Passed
By The Co-operative Court: ------------------------------------------------------------------------- 623
I Drafting a Case & Specimen Petitions in Co-operative Courts. ------------------------------------ 623
I.1) Money Suit (General). ---------------------------------------------------------------------------------------- 623
I.2) Encroachment on Open Space ---------------------------------------------------------------------------- 626
I.3) Dispute For Refund Of Excess Amount Charged By The Society At The Time Of
Transfer. Following Is The Specimen Of Recovery Dispute.------------------------------------------ 628
I.4) Summary Suit For Recovery of Dues --------------------------------------------------------------------- 630
I.5) Dispute Regarding Leakage / Seepage : ----------------------------------------------------------------- 632
I.6) Specimen Of Dispute Application By Legal Heirs For Their Rights -------------------------------- 634
I.7) Specimen Of Appeal To Be Filled Before The Maharashtra
Co-operative Appellate --------------------------------------------------------------------------------------- 637
I.8) Specimen Of A Draft Of Complaint To Be Filled Before The Judicial Magistrate
Or Before Any Concerned Court For Cheque Bouncing u/s.138
Of Negotiable Instruments Act. ---------------------------------------------------------------------------- 639
I.9) Specimen Of Petition u/s. 138 of Negotiable Instruments Act, in Co-operative Court ---------- 642
37. J Election Petitions --------------------------------------------------------------------------------------------- 644
J.1) Democratic Setup, A Co-operative Institute ------------------------------------------------------------- 644
J.2) 152-A Appeal Against Rejection Of Nomination Papers At Election ------------------------------ 645
J.3) Election by raising hands ----------------------------------------------------------------------------------- 646
J.4) General Look Out --------------------------------------------------------------------------------------------- 646
J.5) Stages of Election (In General) ----------------------------------------------------------------------------- 646
1) Nomination Papers --------------------------------------------------------------------------------- 646
2) Acceptance of Nomination Papers -------------------------------------------------------------- 647
3) Publication of list of Contesting Candidates -------------------------------------------------- 647
4) Scrutiniy of Nomination Papers ------------------------------------------------------------------ 647
5) List of Valid Candidates for the Election ------------------------------------------------------- 649
6) Allotment of Symbol to the Candidates -------------------------------------------------------- 649
7) Withdrawal of Nomination ------------------------------------------------------------------------- 649
8) Final List of Contesting Candidates ------------------------------------------------------------- 649
9) Stage of Polling -------------------------------------------------------------------------------------- 650
10) Declaration of Result ------------------------------------------------------------------------------- 650
J.6) Proxy Voting --------------------------------------------------------------------------------------------------- 650
J.7) Voting Powers of Members --------------------------------------------------------------------------------- 651
J.8) Eligibilty of Voter ---------------------------------------------------------------------------------------------- 652
J.9) Precaution to Be Taken At The Polling Station At The Time Of Voting ---------------------------- 652
J.10) Counting of Votes. -------------------------------------------------------------------------------------------- 653
37 K Intervention Application & Miscellaneous Applications. ----------------------------------------------- 653
1) The Application For Condonation Of Delay. -----------------------------------------------655
2) The Application For Restoration Of Dispute. --------------------------------------------- 656
3) The Application For Correction In Judgement And Award
On The Basis Of Technical And / Or Typographical Errors. --------------------------------- 657

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4) The Application For Intervention By Third Party. -----------------------------------------------657

5) The Application For Setting Aside The Judgement and Award
Within 30 Days Of Its Pronouncement. --------------------------------------------------------- 658
6) The Application For Execution Certificates. ----------------------------------------------------660
7) Application For Adding Legal Representatives Of Deceased ------------------------------- 660
Disputuants or opponents.
8) Applicaiton For Withdrawal Of Dispute With Permission To File A Fresh. ---------------661
9) Application For Commision To Examine Witness. -------------------------------------------- 662
10) Application For Appointment To Court Commissioner. ---------------------------------------663
11) Application For Appointment Of Court Receiver. ----------------------------------------------- 663
12) Application For Attachment Before Judgement And Award. -------------------------------- 664
13) Application For Temporary, Prohibitory Or Mandatory Injunction. ------------------------- 665
37 L Specimen Prayer Clauses. ---------------------------------------------------------------------------------- 666
A) Declaration of Default. ------------------------------------------------------------------------------- 666
B) Simple Money Claims. ------------------------------------------------------------------------------ 667
C) Attachment before award. -------------------------------------------------------------------------- 667
D) Appointment of Court Commissioner or Receiver --------------------------------------------- 667
E) Dispute for damages / Seepage leakage etc. -------------------------------------------------- 667
F) Encroachment. ---------------------------------------------------------------------------------------- 667
G) Car Parking. ------------------------------------------------------------------------------------------- 667
H) Excess Amount charged at Transfer ------------------------------------------------------------- 668
37 M About Expulsion of Members. ------------------------------------------------------------------------------ 668
37 N Specific Features of Co-operative Court. ----------------------------------------------------------------- 670
37 O Our Opinion. ---------------------------------------------------------------------------------------------------- 671
37 P Regarding Period of Limitation. ---------------------------------------------------------------------------- 672
37 Q Approach of the Opponent, if the Managing Committee Members
have Committed fraud ---------------------------------------------------------------------------------------- 674
37 R Initiating action against the Managing Committee Members
v/s. 83 of the Maharashtra Co-operative Societies Act, 1960 --------------------------------------- 675
Chapter 38
TRANSFER AND MAHARASHTRA CO-OPERATIVE SOCIETIES
ACT, 1960.
48.1 A Transfer of Residential Flat. ------------------------------------------------------------------------------ 677
i) Full Payment (Complete Transfer Set.) ------------------------------------------------------ 679
ii) Part Payment (Only Agreement). --------------------------------------------------------------708
48.2 B Exchange of Flat. -------------------------------------------------------------------------------------------- 713
48.3 C Gift Deed. ------------------------------------------------------------------------------------------------------ 718
48.4 D Formalities to be complied with by the outgoing member. -------------------------------------720
48.5 E Formalities to be complied with by the incoming member. -------------------------------------720
48.6 F Checklist of Transfer Documents to be Scrutinised by the Society. ------------------------721
48.2 Transmission of flat. ----------------------------------------------------------------------------------------723
48.3 Acts to be done by the Society on Receipt of
Transfer application. ----------------------------------------------------------------------------------------734
48.4 Formalities with regards to the purchase of Additional flat. ----------------------------------- 734
48.5 What is the position if the member expires without
filing the nomination form? -------------------------------------------------------------------------------- 734
48.6 Sections of Maharashtra Co-operative Societies Act. Act,1960
which deal with transfer of shares. --------------------------------------------------------------------- 735
48.7 Bye laws of society which refer to Transfer of Shares. ------------------------------------------ 736

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48.8 Format of intimation to be given by the society to Transferee

(incoming member) to exercise his Rights of Membership. ------------------------------------738
48.9 Specimen of registers that have to be maintained by the
Society with regards to Transfer of Shares. --------------------------------------------------------- 739
48.10 Case laws on transfer. -------------------------------------------------------------------------------------740
48.11 Procedure with regards to appeal / filing of Revision if the
Society is not transferring the shares. ---------------------------------------------------------------747
48.12) Leave and Licence Agreement (Draft for Corporates) -------------------------------------------- 751
48.13) Leave and Licence Agreement. --------------------------------------------------------------------------757
48.14) Deposit Agreement. -----------------------------------------------------------------------------------------763
48.15) Service Charges Agreement. ---------------------------------------------------------------------------- 765
Chapter 39
SPECIMEN PETITIONS IN CITY CIVIL COURT.
39.1 A) Suit Against the BMC ---------------------------------------------------------------------------------------- 769
39.2 B) Suit Against the Builder for Conveyance of society in the bombay
City Civil Court at bombay ---------------------------------------------------------------------------------- 778
Chapter 40
SPECIMEN PETITION IN METROPOLITAN MAGISTRATE COURT.
40.1 Specimen petition in Metropolitan Magistrate Court. --------------------------------------------------------- 782
Chapter 41
SATISFACTORY RESULTS USING RIGHT OF INFORMATION
41.1 Satisfactory results using Right of Information ----------------------------------------------------------------- 786
(A) Reply dated 1st December, 2006 received from deputy chief engineer,
building proposal, Bombay Municipal Corporation pertaining to system as
regards tracing lost files in BMC. ------------------------------------------------------------------------- 786
(B) Reply dated 2nd August, 2006 received from housing department,
Mantralaya stating that in case of transfer of flat builder cannot charge
any amount for transfer of flat. ----------------------------------------------------------------------------- 788
(C) Reply dated 7th July, 2006 received from assistant public information officer, Municipal
Corporation of Greater Bombay stating that BMC has not allotted parking
space in open road exclusively to the bank for parking their official vehicle. ------------------- 789
(D) Reply Dated 10th May, 2007 received from Sub-registrar with regards to
Registration of Documents. -------------------------------------------------------------------------------- 790
Chapter 42
REDEVELOPMENT OF PROPERTY
42.1 Redevelopment of Property ----------------------------------------------------------------------------------------- 795
42.2 Format of letter if a member wants to oppose redevelopment. --------------------------------------------- 797
42.3 Letter to Municipal Authorities ------------------------------------------------------------------------------------- 802
42.4 Letter to Developer ---------------------------------------------------------------------------------------------------- 803
Chapter 43
REPLY FROM STAMP AUTHORITIES THAT ORIGINAL DOCUMENTS CANNOT BE
GIVEN ON SAME DAY.
43.1 Reply from Stamp Authorities that original documents cannot be given on same day. ---------------- 804
Chapter 44
INTERVIEW
44.1 Article as appeared in Times of India dated 14/7/2003 stating that
builder can not sell Open Parking Space. ------------------------------------------------------------------------ 806

XXXXXXX

XXXVIII
 Chapter - 1 Salient Features of the New Model Bye-Laws

CHAPTER 1.
1. SALIENT FEATURES OF THE NEW MODEL BYE-LAWS

The salient features of the New Model Bye-laws are as under:-

• As per Bye law No. 38 (d) No Objection Certificate (NOC) of the Society would not be required at the time
of transfer of flat.
• One uniform set of Bye-laws for Open Plot Societies, Housing Societies as well as Flat Owners type societies.
• Rights of joint members would be recognized.
• Sinking Fund amount can be spent for major repairs with prior permission of registering authority. {Bye-Law
No.14 (c)}.
Limit for sanction of Managing Committee for repairs and Limit for making payments by Account Payee main
tenance linked to number of members. For expenses cheques increased as under: {Bye-Law No.146} above
the said limit permission of General Body is required.{Bye-Law No. 158 (a)}.
Limit for sanction of Managing Committee for Repair Limit for making payment by A/c. Payee Cheques
& Maintenance linked to no of Members for expenses increased as under(Bye-Law no. 146)
above the said limit permission of General Body is
required (Bye-Law no 158 (a)
Upto 25 members Rs. 25,000/- Upto 20 members Rs. 1,500/-
26 to 50 members Rs. 50,000/- 21 to 50 members Rs. 3,000/-
51 and above upto Rs. 1,00,000/- Above 50 members Rs. 4,500/-

• Housing Societies need not maintain pass Books. {old Bye-Law No.147}.
• Entrance fee has been raised from Rs. 10/- to Rs. 100/-. {Bye-Law No.38 (e) (viii)}
• Transfer fee has been raised from Rs. 50/- to Rs. 500/-. {Bye-Law No.38 (e) (vii)}
• The amount payable as premium at the rate to be fixed at the time General Body Meeting but within the limits
as prescribed under the circular issued by the Dept of Co-operation/ Govt. of Maharashtra from time to time.
{Bye-Law No.38 (e) (ix)}.
• A member shall cease to be a member of the Society if his whereabouts are not known for a period of 7 years and if his
shares and interest in the property /capital of the Society is not claimed by anybody else. {Bye-Law No. 57 (vi)}.
• Structural Audit to be conducted by Architects on the panel of Municipal Corporation for Societies situated in
Municipal limits. In other cases structural audit to be carried out by Government approved Architects. Structural
audit to be done as under:
a) For buildings ageing between 15 to 30 years once in 5 years.
b) For buildings ageing above 30 years once in 3 years. {Bye-Law No. 77}
• Non-occupancy charges not to be levied if the incoming member occupies the flat. {Bye-Law No. 43 (2) (iii) (b)}. In
other cases negligible amount to be recovered as non-occupancy charges. {Bye-Law No.43 (2) (iii) (c)} read with
circular dated 1-8-2001 issued by the Co-operative Department.
• Nominee has to apply for membership of the Society within six months from the date of the death of the member.
{Bye-Law No.34}. Married daughters are also included in the definition of family. {Bye-Law No.3 (xxv)}.
• A member could be expelled if he has made change of user without the permission of the competent authority of
the Society.
• Internal leakage responsibility would now be on the member. As per old Bye-laws the responsibility of internal as
well as external leakage was on the Society. {Bye-Law No.160 (b)}.
• Every application which is made to the Society should be acknowledged by the Society. {Bye-Law No.65 (b)}.
• Recognition of car parking space sold by builders.
• Car parking spaces to be allotted by the society by “lot” on yearly basis.
• Government of Maharashtra will issue circular as regards quantum of premium to be taken at the time of transfer of
flat. The maximum amount as of date is Rs. 25,000/-{Bye-Law No.38 (e) (ix)}.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 1
Chapter - 1 Salient Features of the New Model Bye-Laws
• Government of Maharashtra will issue circular as regards the maximum amount that can be taken by the Society
regarding parking of vehicles.
• Auditor to be appointed from the Panel of Auditors maintained by the Registrar.
• The tenure of the Managing Committee increased from three years to five years. {Bye-Law No. 122}.
• The post of Treasurer has been included as an Office-bearer of the Society. Old Bye-laws did not have the post of
Treasurer.
• In matters related to No Confidence Motion the meeting has to be presided by an Officer of the Co-operative
Department not below the rank of Assistant Registrar. {Bye-Law No. 126 (b)}.
• Chairman/ Secretary /Treasurer’s registration will be effective only after its acceptance and handling over of the
charge to the newly elected Chairman / Secretary /Treasurer as the case may be.
• Insurance of the building against risk of fire and earthquake is ar has to be made compulsory.
• Structural Audit Register to be maintained wherever applicable. {Bye-Law No. 143 (xx)}.
• An attempt has been made to guide the members as to which authority they should approach for their complaints.
(a) Bombay Municipal Corporation. (b) Police Authorities.
(c) Co-operative Courts. (d) Registrar of Co-operative Societies.
(e) Civil Court (f) Corporation / Local Authority
(g) General Body
If a member wants to sub-let the premises and the Society is not giving permission then in such circumstances
Registrar has the power to give permission for sub-letting the premises.
• The heads appearing in bye-law no. 67 and bye-law no. 69 do not tally. Bye-law No. 67 makes a mention of
collection under the head common electricity charges. Such head is not found in bye-law no.69. Strangely. The
common electricity charges are included in the head of service charges. There are 15 heads in bye-law no. 67.
However, there are only 14 heads in bye-law no. 69.

In our opinion some Bye-laws require amendment. The same are as

under.
† No format of structual audit is prescribed inspite of the fact that model bye-laws have been approved on 2-7-2001.
† Bye-Law No. 38(e) (xi) This mentions about ULC Declaration. (Appendix 25)
† Bye-Law Nos. 17(b), 19A(vii), 19C(iv), 38(e) (xii) This mentions about ULC Declaration. (Appendix 26)
† Bye-Law No. 38(e) (xi) This mentions about giving undertaking jointly by the Transferor and Transferee about the
Registration of the Transfer of flat under Section 269AB of the Income Tax Act. Appendix 27(1) The abovesaid
section has been deleted from the Income Tax Act more than ten years ago.
† Bye-Law Nos. 19A(vii) & 19C (iv) This mentions about giving undertaking about the Registration of the acquisition of
flat under Section 269AB of the Income Tax Act. Appendix 27(2) This has to be given by a person seeking direct
admission to the membership of the society. The abovesaid section has been deleted from the Income Tax
Act more than ten years ago.
† Bye-Law No. 77. This Bye law stipulates that structural audit has to be done by an architect. The competent
person would be a structural engineer.
† Bye-law No. 166 mentions about levy of penalty. It is the view of many persons that penalty can be levied only by
a court of law.
† Bye-Law No. 172 prescribes charges for obtaining certified true copies at the rate higher than what has been
mentioned in the Rule 27 of Maharashtra Co-operative Societies Rules 1961. Bye-laws cannot supercede the
provisions of the Maharashtra Co-operative Societies Rules 1961.
† Election rule No. 3 stipulates that a member who has completed two years from the date of enrollment as a
member is eligible to be a member of the society. The question is who will manage the society for the first two
years (Administrator) ?

FAMILY Means Father And Mother I Love You.

2 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 2 New Model Bye-Laws

CHAPTER 2
NEW MODEL BYE-LAWS
I. PRELIMINARY
1. (A) The name of the Society shall be.
(B) The Society shall follow the procedure laid down under Section 15 of the Act and Rule 14 of the Rules
for the change of its name.
(C) The society is classified under major class “Housing” with sub-class “Tenant Ownership/Tenant
Co-partnershipHousing Society”.
2. (A) The registered address of the society shall be as under:
(B) Any change in the registered address of the society shall be intimated by it to the Registering
Authority and allothers concerned within 30 days of such change.
(C) Any change in the registered address of the society shall be made after the following procedure laid
down in Rule 31of the Rules.
(D) The society shall exhibit at conspicuous place at the main entrance of the building, a Board indicating
its name, Registration Number and the registered address.

II. INTERPRETATIONS.

3. Unless otherwise separately provided in these bye-laws, the following words and terms shall have the
meaningassigned to them herein:
(i) “Act” means the Maharashtra Co-operative Societies Act, 1960;(MCS Act)
(ii) “Bye-laws” means the registered bye-laws of the society;
(iii) “Chief Promoter” means the person who is elected by the Promoters, in their first meeting, or in
theresubseqent meetings in case the post of the Chief Promoter lies vacant, till the first general
meeting.
(iv) “Committee”means the Committee of the members or other directing body of the management of
theaffairs of the Society is entrusted;
(v) “.....Days” Clear Notice means the number of calender days intervening between the day of posting
thenotice and the day of the meeting;
(vi) “Flat” means a separate and self contained set of premises used or intended to be used for residence,
oroffice, or showroom, or shop, or godown and includes a garage, or dispensary, or consulting room,
orclinic, or flour mill, the coaching classes, or palna ghar or beauty parlour, the premises forming
part of abuilding and includes an apartment;
(vii) “Housing Federation” means the federation of Co-operative Housing Societies, registered under the
Act;
(viii) “Ownership Flats Act” means the Maharashtra Ownership Flats (Regulation of the Promotion
ofConstruction, Sale, Management and Transfer) Act, 1963;
(ix) “Papers” means all or any of items mentioned in the bye-laws Nos. 142 and 143;
(x) “Parking Space” means open space within the premises of the society earmarked by it for parking of
vehiclesand includes a stilt;
(xi) “Prescribed Form” means the form included in the Annexure II indicating the bye-law No. under
which itis prescribed and the Appendix at which it is enclosed;
(xii) “Promoter” means a person, who has signed the application for registration of the society.
(xiii) “Builder- Promoter” means a person who constructs or causes to be constructed a block or building
of flatsor apartments for the purpose of selling some or all of them to other persons, or to a company,
Co-operativeSociety or other association of persons, and includes his assignees; and where the
person who builds andthe person who sells are different persons, the term includes both;
(xiv) “Rules” means the Maharashtra Co-operative Societies Rules, 1961;
(xv) “Reserve Fund” means the fund constituted under the provisions of Section 66(1) of the Act and the
Bye- Law No. 12(i);
(xvi) “Repairs and Maintenance Fund” means the fund constituted under the Bye-law No.13(a);
(xvii) “Sinking Fund” means the fund constituted under the Bye-law No.13(c);
(xviii) “Major Repair Funds” means a Fund created by the society and constituted under Bye-law No 13 (b)
for thepurpose of Major Repairs, such as Plastering, building of compund wall, pavement, total
painting,reconstruction;

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(xix)” Municipal Act” means the Maharashtra Municipalities Act 1965 (Mah.XL of 1965);
(xx)” Open space” means an Area, forming an integral part of the site, left open to sky;
(xxi)” Open terraces” means terraces which are otherwise not in the exclusive possession of any of the members;
(xxii)” Common Areas & Facilities” means
(a) the land on which the building is located;
(b) the foundations, columns, girders, beams, supports, main walls, roofs, halls, corridors, lobbies,
stairs, stair-ways, fire escapes and entrances and exists of the building;
(c) the basements, cellars, yards, gardens, parking areas (unless not specifically sold), and storage
spaces;
(d) the premises for the lodging of janitors or persons employed for the management of the property;
(e) installations of central services, such as power, light, gas, hot and cold water, heating, refrigeration,
air conditioning and generators;
(f) the elevators, tanks, pumps, motors, fans, compressors, ducts and in general all apparatus and
installations existing for common use;
(g) such community and commercial facilites as may have been provided for;
(h) all other parts of the property necessary or convenient to its existence, maintenance and safety or
normally in common use;
(xxiii)‘ Society’ means the .............................................................. Co-operative Housing Society Ltd.,
(xxiv)” Member” means a person joining in an application for the Registration of a Co-operative Society which is
subsequently registered, or a person duly admitted to membership of a Society after Registration and
includes a Nominal and Associate member.
a) “Associate Member” means a member who holds jointly a share of a Society with others, but
whose name does not stand first in the share certificate.
b) “Nominal Member” means a person admitted to membership as such and registration in accordance
with the Bye-laws.
(xxv)” Family” means Group of persons, which includes husband, wife, father, mother, sister, brother, son,
daughter, son-in- law, brother-in-law, sister-in-law, daughter-in-law, grandson/daughter.
(xxvi)” Transfer Fees’ means the sum payable by a Transferor to the Society for the transfer of his shares
alongwith occupancy right as provided under the Bye-law No. 38(e)(vii).
(xxvii)” Premium’ shall mean and include the amount payable to the Society by the member, transferring his
shares and interest in the capital/property of the Society, in addition to the transfer fee as provided under
bye-law no.38(e)(ix).
(xxviii)” Working Capital” means funds at the disposable of the Society inclusive of the paid up capital, share
capital, funds created out of profits and money raised by borrowing or by any other means.

III. AREA OF OPERATION

4. The area of operation of the Society shall be confined to________________________________________.

Explaination :___________________________________________________________________________
i) For the Society in Bruham Mumbai insert Ward in the gap.
ii) For the Society at other place, insert Corporation/municipal limits/Town/Village
of____________________Taluka _________District _____________ in the gap.

IV. OBJECTS

5. The objects of the Society shall be as under:*

(a) To obtain conveyance from the Promoter (Builder), in accordance with the provisions of the Ownership
Flats Act and the Rules made there under, of the right, title and interest, in the land with building/buildings
thereon, the details of which are as hereunder: The building/buildings known/numbered as
_______________________constructed on the Plot/Plots Nos. ___________ of _________________admea-
suring _____ Sq. metres, more particularly described in the application for registration of the Society.

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OR
(APPLICABLE FOR PLOT PURCHASED TYPE SOCIETY)
*(a) To buy or take on lease a plot or plot nos. ______ of admeasuring ______ Sq. Metres and______________to
construct flats thereon for allotment to the members of the Society for their authorised use.

OR
To purchase a building or buildings known as ___________ constructed on the plot/plots nos.___________
of___________ admeausring ___________ Sq. Metres for allotment of flats therein to the members of
the Society fortheir authorised use.

(b) To manage, maintain and administer the property of the Society.

(c) To raise funds for achieving the objects of the Society;
(d) To undertake and provide for, on its own account or jointly with a Co-operative institution, social culturalor
recreative activities;
(e) To do all things, necessary or expedient for the attainment of the objects of the Society, specified in
theseBye-laws.* Strike-out whichever is not applicable.

V. AFFILIATION

6. The Society, immediately after its registration, shall become a member of the Housing Federation of the
District/Area, The District Central Co-operative Bank of the District, and shall pay sums, from time to
time, payable by it,under the bye-laws of the respective organisations referred to above.

VI. FUNDS, THEIR UTILISATION AND INVESTMENT

A) Raising of Funds
The funds of the Society may be raised in one or more of the following ways:
(a) by entrance fees,
(b) by issue of shares,
(c) by loans and subsidies,
(d) by deposits,
(e) by voluntary donations, but not from Transferor and Transferee;
(f) by contribution towards cost of building or buildings,
(g) by fee on transfer of shares, along with the occupancy right,
(h) by premium on transfer of occupancy right over the flats,
(i) by any other mode permitted under these bye-laws.
(j) by way of statutory requirements.

(B) Share Capital.

8. The authorised share capital of the Society shall be Rs._______/- divided into____shares of Rs. 50 each.
9. A share certificate, prescribed in bye-laws, bearing distinctive number and indicating the name of the
member,the number of shares issued and the value paid thereon, shall be issued by the society to every
member for theshares subscribed by him, within a period of six months of the allotment of the shares.
10. Every such share certificate shall bear the seal of the society and be signed by the Chairman, the
Secretary andone member of the Committee, duly authorised by the Committee in that behalf. The same
shall be issued bythe Secretary of the society.

(C) Limit of Liabilities

11. Deposits from members and loans may be received by the society for such period and at such rate of
interestand upto such amount and on such terms and conditions as may be determined by the Committee,
providedthat at no time, the total amount of such liabilities shall exceed the limit prescribed under Rule
35 of the Rules.

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(D) Constitution of the Reserve Fund

12. (i)The Reserve Fund of the society shall comprise of-

(a) The amounts carried to the said fund, from year to year, out of the net profit of that year, subject to
the provisions of Section 66 (1) and (2) of the Act;
(b) all entrance fees received by the society from its members,
(c) all transfer fees received by the society from its members on transfers of the shares, along with the
occupancy rights;
(d) all premium received by the society from its members on transfers of their interest in the capital or
property of the society;
(e) all donations received by the society, except those received by it for the specific purpose.
(ii) The Society shall, while finalising the accounts for the proceeding Co-operative year, appropriate all
amounts referred to in the bye-law No.12 (i) (b) to (e) to the Reserve Fund of the society.
(E) Creation of Other Funds

13. The society shall create and establish the following funds by collecting contributions from its members at the
rates mentioned hereunder:
(a) The Repairs and Maintenance Fund, at the rate fixed at the General Body from time to time, subject to
the minimum of 0.75 per cent per annum of the construction cost of each flat for meeting expenses of
normal recurring repairs.
(b) Major repairs fund, as and when required and decided by the General Body at the rate fixed on area
basis.
(c) The Sinking Fund at the rate decided at the meeting of the general body, subject to the minimum of
0.25per cent per annum of the construction cost of each flat, excluding the proportionate cost of the land.

(F) Utilisation of the Funds by the Society

14. The Society may utilise its funds in the manner indicated below:
(a) Reserve Fund: The Reserve Fund of the society may be utilised for the expenditure on repairs, maintenance
and renewals of the Society’s property.
(b) Repairs and Maintenance Fund: The Repairs and Maintenance Fund may be utilised by the Committee
for meeting the expenditure on maintenance of the society’s property and repairs and renewals thereof.
(c) Sinking Fund: On the resolution passed at the meeting of the general body of the society and with the
prior permission of the Registering Authority, the Sinking Fund may be used by the society for reconstruction
of its building/buildings or for carrying out such structural additions or alterations to the building/buildings,
as in the opinion of the Society’s Architect, would be necessary to strengthen it/them or for carrying out
such heavy repairs as may be certified by the Architect and on approval of General Body.
(d) Notwithstanding anything contained in any other bye-laws, a member may be paid remuneration at such
rate, as may be decided by the general body meeting for the services rendered by him to the society.
(e) Utilisation of major repairs funds with the prior permission of General Body.

(G)Investment of Funds

15. The funds of the society, when not employed in its business, may be invested or deposited as required under
Section 70 of the Act. Provided that the sinking fund collections shall be invested on long term basis, along with
the interest earned thereon by one of the modes permitted under the said section.

VII. MEMBERS, THEIR RIGHTS, RESPONSIBILITIES AND LIABILITIES

(I) MEMBERSHIP
(A) Classes of Members
16. The membership of the society shall consist of (i) Members, including associate members and (ii) nominal
members.

(B) Eligibility for Membership

17. (a)No individual shall be admitted as a member of the society except the following, that is to say-
(1) Who is competent to contract under the Indian Contract Act, 1872;
(2) a firm, company or any other body corporate constituted under any law for the time being in force,
or a society registered under the Societies Registration Act, 1860;

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(3) a society registered, or deemed to be register, under the Act;

(4) the State Government or the Central Government;
(5) a local authority;
(6) a public trust registered under any law for the time being in force for the registration of such trusts.
(b) A minor or a person of unsound mind, inheriting shares and/or interest of the deceased member in
the capital/property of the Society, or if nominated may be eligible for admission to membership of
the Society through his guardian or legal representative, on an application in the prescribed form,
along with undertakings /declarations, in the prescribed forms, mentioned in the application.
(c) “Not withstanding anything contained in these bye-laws, admission of a person to membership of the
Society direct or as a result of transfer of shares and interest of the existing member, in the capital/
property of the Society, shall be subject to the approval of the concerned competent authorities such
as collector of the District, if the Society has been given land by Government/ CIDCO/MHADA.”

Note (1) “Family” means as defined under Bye-law No. 3 (xxv).

Note (2) Signatories to the application for registration of the Society shall be deemed to be the members of
the Society after its registration.
Note (3) The number of members in the Society shall be limited to the number of flats constructed in the
building/buildings.
18. A firm registered under the Indian Partnership Act, 1932, a company registered under the Indian Companies
Act,1949, a Society registered under the Societies Registration Act, 1860 or a Co-operative Society
registered under the Maharashtra Co-operative Societies Act, 1960, a local authority, the State/Central
Government, a public trust or any other body corporate, registered under the law for the time being in
force, as provided under Section 22(1) (b), (c), (d), (e) and (f) of the Act may be eligible for admission to
membership of the Society. However, admission of firms and companies to membership of the Society
and holding of flats by them shall be regulated in accordance with the Notifications issued by the State
Government from time to time under the Second Provision to Section 22 of the Act.

Note: For existing terms and conditions of the Government Notification referred to above, see Annexure
1 to these bye-laws.

(C) Conditions for Membership

19. (A) An individual who is eligible to be a member and who has applied for membership of the Society in
the prescribed form, may be admitted as member by the Committee on complying with the following
conditions:-
(i) he has fully paid the value of at least five shares of the Society, along with his application for
membership;
(ii) he has paid the entrance fee of Rs.100/-, along with the application for membership;
(iii) he has given the application, as prescribed the particulars in regard to any house, plot or flat
owned by him or by any of the members of his family, anywhere in the area of operation of the
Society;
(iv) he has given an undertaking in the prescribed form to the effect that he shall use the flat for the
purpose for which it was purchased by him;
(v) he has furnished undertaking in the prescribed form, if he has no independent source of income:
(vi) he has sent, along with the application for membership of the Society, a certified copy of the
agreement, duly stamped entered into by him with the Promoter (Builder) or Transferor under
Section 4 of the Ownership Flats Act.
(viii) he has furnished such other undertakings/declarations, in the prescribed forms as are required
under any law for the time being in force and such other information as is required under the bye-
laws of the Society along with the application for membership.
Note : The conditions at (iii), (iv), (v), (vi) and (vii) above shall not be applicable to the Promoter (Builder),
applying for membership of the Society, in respect of the unsold flats.
(B) An individual, a firm, a company or a body corporate, registered under any law for the time being in
force, who/which is eligible to be an associate member and who/which has made an application in
the prescribed form for such membership, along with the entrance fee of Rs. 100/- may be admitted
as such member by the Committee.
(C) A firm, company or any other body corporate, registered under any law for the time being in force,
which is eligible to be a member of the Society and which has made an application for membership.

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of the Society in the prescribed form may be admitted as a member by the General Body Meeting of the
Society on complying with the following conditions:-
(i) it has sent, along with the application for membership of the Society, a certified copy of the agreement
duly stamped entered into by it, with the Promoter (Builder) or transferor under Section 4 of the Ownership
Flats Act;
(ii) it has paid, along with the application for membership, full value of at least 10 shares and entrance fee of
Rs. 100/-
(iii) the firm or the company has complied with the conditions mentioned in the notifications, issued by the
State Government, from time to time, under the Second provision to Section 22 of the Act;
(iv) the firm or the company has furnished the undertakings/declarations in the prescribed forms required
under any law for the time being in force along with the application for membership.
Note: The conditions at (i) and (iii) shall not be applicable to the firm/company of the Promoter (Builder),
applying for membership of the Society in respect of the unsold flats.
20. A sublettee, a licensee or a care-taker, or occupant who/which is eligible to be a nominal members and who
shall apply through original member for such membership in the prescribed form, applicable to him/it, along with
entrance fee of Rs. 100/- may be admitted as such member by the Committee.
21. The procedure for disposal of applications for membership of the Society, as laid under the bye-law no. 65 (a) to
(g) shall be followed by the Secretary and the Committee of the Society.

II. RIGHTS OF MEMBERS

(A) Getting Copy of the Bye-Laws
22. A member shall be entitled to receive a copy of the registered bye-laws of the Society on payment of the price
there of.

(B) Inspection of Books and Records

23. A member shall have right to inspect free of cost books, registers documents etc. as provided in Section 32(1)of
the Act and get copies of the documents as provided under Section 32(2) of the Act, on payment of the fees
prescribed under the bye-law no.172.

(C) Occupation of Flats

24. (a) The member, who is deemed to have been allotted the flat under the bye-law no. 76(a) of the Society shall
have a right to occupy the flat subject to the terms and conditions set out in the letter in the prescribed
form under the said bye-law.
(b) The associate/nominal member may have a right to occupy the flat with the consent of the member and
permission of the Society, subject to the conditions set out by the Society.

(D) Restrictions on Rights of Associate and Nominal Members

25. No associate member shall have any rights or privileges of a member except as provided under Section 27(2) of
the Act.26.A nominal member shall have no rights as such member.

(E) Resignation of Membership

(1) Resignation by a Member
27. (a) A member may resign his membership after giving three months notice, in the prescribed form to the
Secretary of the Society as provided under Rule 21 (1) of the Rules.
(b) No resignation of a member of the Society shall be accepted unless such member has made payment of
the charges payable to the Society in full.
(c) Where any charges are found payable by the member to the Society, the Secretary of the Society shall
intimate the same giving full details and reasons thereof to the member within 15 days of the receipt of the
notice of resignation, advising him to make payment thereof within 30 days of the date of the intimation.
(d) Where there are no charges of the Society outstanding with the member, the Committee shall accept the
resignation of the member and the Secretary of the Society shall communicate the same to the member
within a period of 3 months from the date of the receipt of the notice of the resignation.
(e) Where any resignation is rejected, the Committee shall record the reasons therefore and communicate
the same to the member concerned within 3 months of the date of receipt of notice of resignation.

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(2)Resignation by an Associate Member

28. An Associate Member may resign his membership any time by writing the letter of resignation to the Secretary
of the Society, through the member, with whom he held the shares of the Society jointly. The Secretary of the
Society shall place the letter of the resignation of the Associate member, before the meeting of the Committee,
held next after the receipt of the letter of resignation, duly recommended by the member for acceptance by the
Committee. The decision of the Committee, accepting the resignation of the Associate Member shall be
communicated by the Secretary of the Society to the member and his associate, member within 15 days of the
decision by the Committee. If the resignation is rejected, the Committee shall record the reasons there fore in
the minutes of its meeting and the Secretary shall communicate the same to the member and his associate
member within the time specified above.

(3) Resignation by a Nominal Member, Occupying the flat on behalf of the Firm, Company or any other
Body Corporate
29. If there is a nominal member, occupying the flat on behalf of a firm, company or any other body corporate, he/
she may resign his nominal membership, at any time, by writing the letter of the resignation to the Secretary of
the Society through the firm, the company or any other body corporate, on whose behalf he is occupying the
flat. The Secretary of the Society shall place the letter of resignation, before the meeting of the Committee, held
next after the receipt of the letter of the resignation of the Nominal Member duly recommended by the Firm. The
Company or any other body corporate for acceptance by the Committee. The decision of the Committee,
accepting the resignation shall be communicated by the Secretary of the Society to the firm, company or the
body corporate and the nominal member, within 15 days of the decision by the Committee. If the resignation is
rejected, the Committee shall record reasons therefore in the minutes of its meeting and the Secretary shall
communicate the same to the firm, company or the body corporate and the nominal member within the time
specified above.

(4)Resignation by a Nominal Member, who is Sub-lettee, Licensee, Caretaker etc.

30. A sub-lettee, licensee, caretaker or possessor of a flat or part thereof, who has been admitted as a nominal
member of the Society may resign his nominal membership at any time, by writing the letter of the resignation
to the Secretary of the Society, through the member who has been permitted by the Committee to sub-let, given
leave and licence or caretaker basis the flat or part thereof or part with its possession in any other manner. The
Secretary of the Society shall place the letter of the resignation before the meeting of the Committee, held next
after the receipt of the letter of resignation duly recommended by the member concerned for acceptance by the
Committee. The decision of the Committee, accepting the resignation shall be communicated by the Secretary
of the Society to the member concerned and his sub-lettee the licensee, the caretaker, or as the case may be,
the possessor of the flat or part of the flat or part thereof, within 15 days of the decision by the Committee. If the
resignation is rejected, the Committee shall record reasons therefore in the minutes of its meeting and the
Secretary of the Society shall communicate the same to the member concerned and his sublettee, licensee, or
caretaker etc. within the time specified above.

31. On acceptance of the resignation of the member, under bye-law no. 27, the Society shall acquire the shares and
interest of the member in the capital/property of the Society and pay him the value there of as provided under the
bye-law no.66.

(F)Nominations by Members
32. A member of the Society may, by writing under his hand, in the prescribed form, nominate a person or persons,
to whom the whole or part of the shares and/or interest of the member in the capital/property of the Society shall
be transferred in the event of his death. The acknowledgement of the nomination by the Secretary, shall be
deemed to be the acceptance or nomination by the Secretary. No fees shall be charged for recording the first
nomination. A member may revoke or vary his nomination, at any time, by making an application, in writing,
under his hand, to the Secretary of the Society. The acknowledgement of the variation in nomination/subsequent
nomination by the Secretary shall be deemed to be the cancellation of the earlier nomination. Every fresh
nomination shall be charged a fee of Rs. 50/-.
33. On receipt of the nomination form, or the letter of revocation of the earlier nomination, the same shall be placed
before the meeting of the Committee, held next after the receipt of the nomination form, or the letter of revocation
of the earlier nomination, by the Secretary of the Society for recording the same in the minutes of the Committee.
Every such nomination or revocation thereof shall be entered in the register of nominations by the Secretary of
the Society within 7 days of the meeting of the Committee, in which it was recorded.

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34. Subject to the provisions of the Section 30 of the M.C.S Act, 1960, bye-laws Nos. 17(a) or 19, on the death
of a member, the Society shall transfer the shares and interest of the deceased member in the capital/
property of the Society to the nominee/nominees and in the proportion with the shares and interest held by
the deceased member, in case property is purchased by member and associate member jointly. If there is
a single nominee. In the event of death of member, nominee/nominees shall submit the application for
membership, within six months from the death of a member. If there are more than one nominee, on the
death of a member, such Society shall make joint application to the Society and indicate the name of the
nominee who should be enroll as member. The other nominees shall be enrolled as joint/associate members
unless the nominees indicate otherwise. The nominees shall also file an indemnity bond in the prescribed
form indemnifying the Society against any claims made to the shares and the interest of the deceased
member in the capital/property of the Society by any of them. In case of only one nominee is indicated by
the nominees for membership of the Society.
35. Where a member of the Society dies without making a nomination, or no nominee comes forward for
transfer, the Society shall invite, within one month from the information of his death, claims or objections to
the proposed transfer of Shares and interest of the deceased member in the capital/property of the Society,
by a public notice, in the prescribed form exhibited on the notice board of the Society. It shall also published
such notice in at least two local news paper, having wide circulation. The entire expenses of publication of
the notice shall be recoverable from the value of share and interest of the deceased member in the capital/
property of the Society. After taking in to consideration the claims or objections received, in response to
the said notice, and after making such inquiries as the Committee considers proper, in the circumstances
prevailing, the Committee shall decide as to the person, who in its opinions, is the heir or legal representative
of the deceased member. Such a person will be eligible to be a member of the Society subject to the
provisions of the bye-laws Nos.17(a) or 19 provided that he gives an indemnity bond, along with his application
for membership in the prescribed form, indemnifying the Society against any claims made to the shares
and interest of the deceased member in the capital/property of the Society, at any time in future by any
person. If there are more claimants than one, they shall be asked to make the affidavit as to who should
become a member of the Society and such person, named in the affidavit shall furnish the indemnity bond
as indicated above along with application for membership, referred to above. If, however, the Committee is
not able to decide as to the person who is the heir/legal representative of the deceased member or the
claimants do not come to the agreement, as to who should become the member of the Society, the
Committee shall call upon them to produce Succession Certificate from the Competent Court. If, however,
there is no claimant, the shares and interest of the deceased member in the capital/property of the Society
shall vest in the Society.
36. If there is the single nominee and if he demands payment of the value of Shares and interest of the
deceased member, in the capital/property of the Society, the Society shall acquire the same and pay him
the value thereof as provided under the bye-law no. 66. If, however there are more nominees than one and
if they demand payment of the value of the shares and interest of the deceased member in the capital/
property of the Society, the Society shall acquire the same and pay them value thereof as provided under
the bye laws referred to above in the proportion mentioned in the nomination form. If no proportion is
mentioned in the nomination from, the payment shall be in equal proportions.
37. If in the opinion of the Committee, there is only one heir /legal representative of the deceased member and
if he demands payment of the value of the shares and interest of the deceased member in the capital/
property of the value of the Society, the Society may acquire the same and pay him the value thereof as
provided under the byelaw No.66 after obtaining the indemnity bond referred to in the Bye-law No.35. If in
the opinion of the Committee, there are more heirs/legal representatives than one and if they demand
payment of the value of shares and interest of the deceased member in the capital/property of the Society,
the Society may be acquire the same and pay them value thereof in equal proportion as provided under the
bye law No.66, after obtaining the indemnity bond referred to in the bye-law no. 35, from all the heirs/legal
representatives jointly.

(G) Transfer of Share and Interest in the capital/Property of the Society

38. (a) A member, desiring to transfer his shares and interest in the capital/property of the Society shall give
15days notice of his intention to do so to the Secretary of the Society in the prescribed form, along
with the consent of the proposed transferee in the prescribed form.

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(b) On receipt of such notice, the secretary of the Society shall place the same before the meeting of the
Committee, held next after the receipt of the notice, pointing out whether the member is prima-facie
eligible to transfer his shares and interest in the capital/property of the Society, in view of the provisions
of Section29 (2) (a) of the Act.
(c) In the event of ineligibility (in view of the provisions of Section 29 (2) (a) and (b) of the Act) of the member
to transfer his shares and interest in the capital/property of the Society, the Committee shall direct the
Secretary of the Society to inform the member accordingly within 8 days of the decision of the Committee.
(d) “No Objection Certificate” of the Society is not required to transfer the shares and interest of the Transferor
to the Transferee. However in case such a certificate is required by the Transferor or Transferee, he shall
apply to the Society and Committee of the Society may consider such a application on merit within one
month.
(e) The Transferor/ Transferee shall submit following documents and make the compliance as under:
(i) application for transfer of his shares and interest in the capital/property of the Society, in the prescribed
form along with the share certificate;
(ii) application for membership of the proposed transferee in the prescribed form,
(iii) resignation in the prescribed form;
(iv) stamp duty paid agreement;
(v) valid reasons for the proposed transfer.
(vi) undertaking to discharge the liabilities to the Society by the transferor;
(vii) payment of the transfer fee of Rs.500/-.
(viii) remittance of the entrance fee of Rs. 100/- payable by the proposed transferee.
(ix) pay amount of premium at the rate to the fixed by the General Body Meeting but within the limits as
prescribed under the circular, issued by the Department of Co-operation/Goverment of Maharashtra from
time to time.
(x) submission of ‘No objection’ certificate, required under any law for the time being in force or order or
sanction issued by the Goverment any financing agency or any other authority.
(xi) the undertaking/declaration in compliance with the provisions of any law for the time being in force in such
form as is prescribed under these bye-laws.
Note : -The condition at Sr. No. (ix) above shall not apply to transfer of shares and interest of the transferor in the
capital/property of the Society to the member of his family or to his nominee or his heir/legal representative
after his death and in case of mutual exchange of flats amongst the members.

39. (a) The procedure for disposal of applications for transfers of shares and/or interest of members in the capital/
property of the Society as laid down under the bye law No.65 shall be followed by the Secretary and the
Committee of the Society.
(b) A meeting of the Committee or the General Body, as the case may be, shall not refuse any application
for admission to membership or transfer of shares and interest in the capital/property to the Society
except on the ground of non compliance of the provisions of the Act, the Rules and Bye-laws of the
Society or any other law or order issued by the Government in exercise of the statutory powers vested
in it.
(c) If the decision of the Committee/General Body Meeting as the case may be, on the application for
transfer of shares and /or interest in the capital/property of the Society is not communicated to the
applicant within3 months of its receipts, the transfer application shall be deemed to have been accepted
and the transferee shall be deemed to have been admitted as a member of the Society as provided under
Section 22(2) of the Act.
(d) The transfer made in contravention of the Act, Rules or the bye-laws shall be void and not effective against
the Society.
40. The transferee shall be eligible to exercise the rights of membership on receipt of the letter in the prescribed
form from the Society; subject to the provisions of the MCS Act 1960 & Rules made there under.

(H)Exchange of Flats

41. The members, desiring to exchange their flats, shall make a joint application to the Secretary of the Society,
containing the following details:

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(1) The names of the members concerned;

(2) The distinctive numbers of their respective flats;
(3) The carpet areas (in sq. meters) of their respective flats;
(4) The building number/numbers or name/names of the building/buildings in which the respective flats are
situated;
(5) The reasons for exchange of flats.

42. The procedure for disposal of applications for exchanges of flats as indicated in the bye-law no.65 shall befollowed
the Secretary and the Committee of the Society.

(I)Sub-letting etc. of Flats

43. (1) A member may, apply to the Society, of his intention of sub-letting of his flat and on receipt of the
permissionin writing of the Committee, sub-let or give on leave and licence basis or care-taker basis his
flat or partthereof or part with its possession in any other manner under the following circumstances:
(i) Where the member is required to go out of the area of operation of the Society for a long duration
onaccount of exigencies of service or business or on account of the prolonged illness;
(ii) Where the member is unable to occupy the flat owing to absence of facilities for education of hischildren
or is unable to secure admission to the school in the locality for them.
(iii) Where the employer, with a view to ensure efficient discharge of duties, requires him to stay in
theaccommodation allotted to him by his employer.
(iv) Where a member satisfies the Committee about his inability to occupy or continue to occupy the flatfor
any other genuine reasons;
(2) No member shall be permitted by the Committee to sub-let, give on leave and licence basis or care-takerbasis,
his flat or any part thereof or part with its possession in any manner unless:
(i) He has made an application in the prescribed from;
(ii) He has furnished the application for nominal membership of the proposed sub-lettee, licensee,care-taker
or possessor in the prescribed form;
(iii) His application contains the undertaking that-
(a) he shall, by joining the Society as a party to the proceedings, initiate necessary legal proceedingsagainst
the sub-lettee, licensee, care-taker or possessor, on his failure to get vacant possession ofthe flat or part
thereof on expiry of the period of sub-letting, giving on leave and licence or care-takerbasis the flat or part
thereof or parting with its possession in any other manner and meet the cost ofthe legal proceedings
required to be incurred by the Society; (b) he shall pay the charges of the Society every month during the
period of sub-letting, licence etc.; (c) he shall pay non-occupancy charges to the Society. Non-occupancy
charges shall be charged inaccordance with the circular issued by the Government of Maharashtra/
Commissioner for Co-operationfrom time to time and shall not be levy if the flat is occupied by the
“Family” of the member has definedunder these bye-laws.Provided that while permitting the sub-letting,
giving on leave and licence or care-taker basis the flator part thereof or permitting parting with its possession
in any other manner, the Committee shallrestrict the period thereof to 11 months or for more period as
desired by the Managing Committee,which may, on the request of the member be extended for similar
period or part thereof from time totime. (d) Non-occupancy charges shall not be levied to the flat purchaser
who is intending to become amember and who submits the documentary evidence thereof.

44. The procedure for disposal of the application for permission for sub-letting, giving on leave and licence or care-
taker basis flats or part thereof or parting with their possession in any other manner, as laid down under theBye-
law No. 65 shall be followed by the Secretary and the Committee of the Society.

45. No member of the Society shall assign, mortgage or create any charge on the occupancy right in the flat
withoutthe previous permission in writing of the Committee.Provided that such permission of the Society will not
be required for assigning, mortgaging or creating any

Shakespeare's Comment.
Law delays as one of the chief ill of human life.

12 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 2 New Model Bye-Laws
charge on the occupancy right in the flat for the purpose of obtaining loan ,either for purchase of the flat or for
liquidating the liability incurred by him for the said purpose by way of loan or advance of from the employer of the
member or from the Life Insurance Corporation of India or from the Bank or the Society or any other agency
approved by the Commissioner for Co-operation and Registrar, C.S. M. S., Pune.

III. RESPONSIBILITIES & LIABILITIES OF MEMBERS

(A) Maintenance of Flats by Members
46. Every member shall keep his flat clean.
47. (a) No member shall, without the previous permission of the Committee in writing, make any additions to or
alterations in his flat.
(b) The member, desirous of making any additions to or alterations in his flat, shall make an application to
the Secretary of the Society, giving all the required particulars. Further action on such application shall
betaken by the Secretary and the Committee of the Society as provided under the bye-law no. 65.
48. (a) For facilitating discharge of functions mentioned under the bye-law no.156 by the Committee, every
member shall allow the Secretary of the Society, accompanied by any other member of the Committee,
to enter upon his flat with prior intimation to the member, to examine its condition for ascertaining the
repairs, if any, necessary. The Secretary of the Society shall make a report to the Committee, indicating
therein the particulars of the repairs to be carried out by the Society at its cost and those by the members
at their cost.
(b) On receipt of such report, the Committee shall ascertain the cost involved in the repairs, which are
required to be carried to be carried out by the Society at its cost as provided under the bye-law no.160(a)
and cause the notice to be served on the member for such period as the Committee thinks adequate, of
its intention to carry out the repairs and thereupon the member concerned shall allow the workmen
engaged by the Society directly or through its Architect, access to his flat, for carrying out the repairs. If
the member concerned fails to give access to his flat, without any reasonable and convincing reasons,
the Secretary of the Society shall have the authority to enter upon the flat and carry out the work under
the supervision of the member of the Committee duly authorised by it in that behalf or the Architect
appointed by the Society.
(c) In respect of the repairs to be carried out by the member at his cost, the Committee shall cause the
notice to be served on the member, indicating therein, the particulars of repairs necessary at his flat and
callingupon him to carry out the repairs to his flat to the satisfaction of the Architect approved by the
Society, if any, at his cost, within such period as the Committee may allow. On his failure to comply with
the notice, the Secretary of the Society or the Architect appointed by the Society shall have authority to
enter upon the flat and cause the repairs to be carried out after giving due notice to the member concerned.
The amount spent by the Society on such repairs shall be recoverable from the member concerned.
49. No member, without the previous permission of the Committee, in writing, shall stock or store any kind of goods
or materials, which are combustible, obnaxious or other goods, for the storing of which requires permit/sanction
of the competent authority under any law relating thereto.
50. (a) No member, shall do or suffer anything to be done in his flat which may cause nuisance, annoyance or
inconvenience to any of the members of the Society or carry on practices which may be repugnant to the
general decency or morals of the members of the Society.
(b) It shall be competent for the Committee either sou-moto or on receipt of the complaint from any member
to take steps to stop all such practices referred to in the Bye-law No.50(a) forthwith.

(B)Expulsion of a Member
51. A member may be expelled from the membership of the Society, if such a member:
(i) Has persistently failed to pay the charges due to the Society,
(ii) Has wil fully deceived the Society by giving false information,
(iii) Has used his flat for immoral purpose or misused it for illegal purpose habitually,
(iv) Has been in the habit of committing breaches of any of the provisions of the bye-laws of the Society
which, in the opinion of the Committee, are of serious nature,
(v) Has furnished false information or omitted to furnish the material information to the Registering Authority
at the time of registration of the Society.
52. (a) The cases of expulsion from the membership of the Society shall be dealt with in the manner provided
under Section 35 of the Act, read with Rules 28 and 29 of the rules.

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(b) Expulsion from membership may involve forfeiture of the share held by the member. Where the Committee
decides that expulsion from membership should also involve forfeiture of the shares, it shall make necessary
reference to the proposed forfeiture of the shares in the notice to be issued under Rule 29 of the Rules.

53. The member, duly expelled from membership of the Society, shall cease to be the member of the Society, with
effect from the date on which the resolution of expulsion from the membership of the Society is approved by the
Registering Authority. The forfeiture of the shares may take effect simultaneously with expulsion.

54. The member, who has been duly expelled from the membership of the Society, shall not be entitled to continue
in occupation of his flat and he shall arrange to hand over peaceful and vacant possession of his flat and to the
Secretary of the Society within such period as the Committee may allow. On his failure to do so, he shall be
liable to be evicted from his flat.

55. If the meeting of the general body of the Society has decided not to forfeit the shares, the interest of the expelled
member in the capital/property of the Society, the value thereof shall be acquired by the Society and the value
there of shall be paid to the expelled member, within 3 months of his handing over possession of his flat or his
eviction from it, after following the procedure as laid down under the bye-law no.66 in respect of the Society,
payment of the value of the shares and interest in the capital/property of the Society acquired by the Society.

56. No member of the Society, who has been expelled from its membership, shall be eligible for re-admission to
membership in the Society, until expiry of the period of one year from the date of his expulsion, provided that on
the recommendations of the meetings of the general body of this Society, the expelled member may be readmitted
to its membership, as a special case, before the expiry of the period of one year, with the prior permission of the
Registering Authority.

(C)Cessation of Membership

57. The person shall cease to be the member of the Society.

(i) On his resignation from membership of the Society having been accepted by the Committee.
(ii) On transfer of all his shares and interest in the capital/property of the Society.
(iii) On his death.
(iv) On his expulsion from the membership of the Society.
(v) On being adjudged as an insolvent or legally disabled from continuing as member.
(vi) If the where abouts of the member are not known for continuous seven years and if his shares and interest
in the property/capital of the Society is not claim by anybody else.
(vii) On cessation of right/title and interest as a member in the property of the Society by way of legal attachment
or sale. The Committee shall take further action in the matter as indicated in the bye-law no. 61.

58. The person shall cease to be the associate member of the Society when the original member ceases to be the
member of the Society or on the death of the associate member or on the acceptance of the title/ resignation of
the associate member by the Committee. The Committee shall take further action in the matter as indicated in
the Bye-law No. 61.

59. If there is a nominal member, occupying the flat on behalf of the firm, company or any other body corporate he
shall cease to be as such member of the Society.(i)On his death,(ii)On the acceptance of his resignation by the
Committee,(iii)On cessation of membership of the original member on whose behalf he occupies the flat in the
Society,(iv)On cessation of his nomination on account of expulsion of the original member,(v)On intimation from
the original member of termination of the occupant’s nomination, The Committee shall take further action in the
matter as indicated in the bye-law no.61.

60. The nominal member, who is the sub-lettee, licensee or care taker or possessor in any of the manner of the flat
or the part thereof shall cease it be as such member of the Society:
(i) On his death,
(ii) On his resignation having been accepted by the Committee,
(iii) On the cessation of the membership of the original member,
(iv) On the expiry of the period for which the flat or part thereof was permitted to be sub-let, given on leave and
license or caretaker basis or occupied in any other manner.

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Note: The words “original member” used in the by-laws Nos. 57, 58, 59 and 60 mean the member, with whom the
associate member held the shares of the Society jointly, the Firm, the Company or any other Body Corporate,
on whose behalf the nominal member occupies flat in the Society’s building or the member who has been
permitted to sub-let, give on leave and licence or care-taker basis his flat or part thereof or part with its possession
in any other manner. The Committee shall take further action in the matter as indicated in the bye-law No. 61.

61. The Committee shall record the facts of cessation of members membership of the Society under the bye-law
no.57 and of associate and nominal members membership respectively under the bye-laws Nos. 58, 59 and 60,
in the minutes of its meetings and accordingly the Secretary of the Society shall inform the concerned members
in writing within seven days of the dates of such decision of the Committee.

(D) Restrictions on Holding more than One Flat

62. Individual member of the Society may hold more than one flat, in the building/s of the Society in his name or in
the name of any of the members of his family, subject to the conditions as provided under the provision of
Section 6 of the “Act”.

(E) Liabilities of a Member and the Past Member

63. The liability of a member of the Society shall be limited to his shares holding in the Society.
64. The liability of the past member of the Society for the debts of the Society, as they stood on the date of the
cessation of his membership and the liability of the estate of the deceased member of the Society for the debts
if the Society as they stood on the date of his death shall continue for the period of 2 years from the date of his
cessation or death respectively as per the provisions of Section 33(1) of the Act.

(F) Other Matters

65. (a) All the applications for (i) admission to membership of the Society, including associate and nominal
membership, (ii) approval to the transfers of Shares and interest in the capital/property of the Society,(iii)
permission of sub-letting or giving flats or parts thereof on leave and licence or care-taker basis, (iv)
permission of additions and alterations in flats, (v) allotment of parking spaces and stilts, (vi) permission
of exchange of flats, (vii) permission for holding additional flats, (viii) permission for assigning , mortgaging
or creating charge on interest in flats, (ix) permission for use of terrace, and (x) for any other purpose
provided under the bye-laws but not specifically mentioned above, shall be addressed to the Secretary of
the Society. Every application received by the Secretary shall be acknowledged by him.
(b) On receipt of the applications, the Secretary of the Society shall scrutinise them and bring any short
comings there in to the notice of the members concerned within 7 days of their receipt for compliance.
(c) The Secretary shall place all the applications, complete in all respects, or incomplete, before the meeting
of the Committee or the general body, as the case may be, held next after receipt of the applications.
(d) The Committee or the General Body, as the case may be, shall consider all such applications at its
meetings and take decisions thereon;
(e) The Committee shall ensure that all the applications received by the Secretary of the Society are disposed
off within the maximum period of 3 months from the dates of their receipt.
(f) If the Committee or the General Body, as the case may be, rejects any applications, it shall record, in the
minutes of its meetings, the reasons for rejection of the applications.
(g) The Secretary of the Society shall communicate the decisions of the Committee or the General Body, as
the case may be, to the applicants concerned within 15 days of the decisions of the Committee or the
General Body, as the case may be, with reasons, where the applications are rejected by the Committee or
may be, with reasons, where the applications are rejected by the Committee or the General Body, as the
case may be. If the Society does not communicate the decision to the applicant within three months from
the date of receipt of application for membership, including nominal or associate membership, the applicant
shall be deemed to have been admitted as a member as provided under Section 22(2) of the Act.

66. Wherever the question of payment of the value of the shares and the interest of any other member of the
Society, in its capital/property, as the result of acquisition of the same by the Society arises, the following
procedure shall be followed:
(i) The value of Shares shall be decided in accordance with the provisions of Rule 23 of the Rules,

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(ii) The interest of the expelled member, in the property/capital of the Society shall be valued by the Govern-
ment approved value.
(iii) Within one month of the date of demand for payment of the value of the shares and interest in the capital/
property of the Society, or acquisition of the same by the Society, the Committee shall, by publication of
the notice in at least two widely circulated newspapers and exhibition thereof on the notice board of the
Society, invite offers for price proposed to be paid for acquiring interest in the flat, within such period as is
mentioned in the notice.
(iv) On receipt of the offers, the Committee, in its meeting, shall scrutinise the same and decide to accept
the offer which is the highest, which shall not be less than the approved value as determined in (ii) above.
(v) The Committee shall then advice the person, offering the highest price, to make an application for mem-
bership of the Society, in the prescribed form, along with a demand draft for the price offered, value of five
shares of the Society and the entrance fee of Rs. 100/-.
(vi) On realisation of the demand draft and within one month of the admission of the said person to member-
ship of the Society, the Committee shall arrange to pay the value of the interest in the flat realised by the
Society

(a) to the member whose resignation has been accepted by the Committee, or
(b) to the nominee/s legal heir/s of the deceased member who demanded payment of the value of the
Shares and the interest in the capital or property of the Society, or
(c) to the expelled member.

Together with the value of the shares as determined under (i) above, after deducting the following.
(1) Outstanding amounts, if any, due from such member:
(2) The entire expenses of the publication of the notice:
(3) Expenses incurred for the disposal of the interest of the member in the property/capital of the
Society.
The payment shall be made in the manner provided under the bye-laws Nos. 36, 37 and 55 to the nominee/
nominees or heir/heirs, respectively.

VIII. LEVY OF CHARGES OF THE SOCIETY

67. The contribution to be collected from the members of the Society towards outgoings and establishment of its
funds, referred to in this bye-laws as ‘the charges’ may be in relation to the following:
(i) Property taxes, (ii) Water Charges, (iii) Common Electricity Charges, (iv) Contribution to Repairs and
Maintenance Fund, (v) Expenses on Repairs and Maintenance of the lifts of the Society, including charges for
the running the lift, (vi) Contribution to the Sinking Fund, (vii) Service Charges, (viii) Car Parking Charges,
(ix)Interest on the defaulted charges, (x) Repayment of the installment of the Loan and Interest, (xi) Non-
occupancy Charges, (xii) Insurance Charges, (xiii) Lease Rent, (xiv) Non-Agricultural Tax, (xv) Any Other Charges.

68. The service charges of the Society referred to at (vii) above shall include the following:
(i) Salaries of the office staff, liftman, watchman, malis and any other employees of the Society.
(ii) Where the Society has independent Office, the property taxes, electricity charges, water charges etc.
forthe same,
(iii) Printing, Stationery and Postage,
(iv) Travelling Allowance and conveyance charges to the staff and the members of the Committee of the
Society,
(v) Sitting fees paid to the members of the Committee of the Society.
(vi) Subscription to the Education Fund of the Maharashtra Rajya Sahakari Sangh Ltd.
(vii) Annual Subscription of the Housing Federation and any other co-operative institution to which the Soci-
ety is affiliated.
(viii) Entrance Fees for affiliation to the Housing Federation and any other Co-operative institution.
(ix) Audit Fees for internal, statutory and reaudit, if any.
(x) Expenses incurred at meetings of the general body, the Committee and the Sub-Committee, if any.
(xi) Retainer fees, legal charges, statutory enquiry fees.
(xii) Common electricity charges.

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(xiii) Any other charges approved by the General Body at its meeting. However such charges should not
contradict the provisions of the act, rules and bye-laws of the Society.

69. (a) The Committee shall apportion the Share of each member towards the charges of the Society on the
following basis:
(i) Property taxes: As fixed by the Local Authority.
(ii) Water Charges: On the basis of total number and inlets provided in each flat.
(iii) Expenses on repairs and maintenance of the building/buildings of the Society: At the rate fixed at
the General body from time to time, subject to the minimum of 0.75% p.a of the cost of each flat
for meeting expenses of normal reccuring repairs.
(iv) Expenses on repairs and maintenance of the lift, including charges for running the lift: Equally by
all the members of the building in which lift is provided, irrespective of the fact whether they use the
lift or not.
(v) Sinking Fund: As provided under the bye-law no. 13(c).
(vi) Service Charges: Equally divided by number of flats.
(vii) Parking Charges: At the rate fixed by the General Body of the Society at its meeting under the bye-
law No. 84/85.
(viii) Interest on the delayed payment of charges: At the rate fixed under the bye-law no. 72 to be
recovered from the defaulter member.
(ix) Repayment of the installment of the loan and interest: The amount of each installment with interest
fixed by the financing agency.
(x) Non-Occupancy charges: At the rate fixed under the bye-law no. 43(2)(iii)(c).
(xi) Insurance Charges: The built up areas of each flat, provided that if there is increase in the insur-
ance premium due to storing any specific goods in any flat, used for commercial purposes, the
extra burden of insurance premium shall be shared by those who are responsible for such in-
creased premium in proportion of the built up areas of their flats.
(xii) Lease Rent: The built up area of each flat.
(xiii) Non-Agricultural Tax: The built -up area of each flat.
(xiv) Any other charges: As may be decided by the General body of the Society at its meeting.
(b) The Committee shall fix in respect of every flat the Society charges on the basis laid down as under the
bye-law no. 69 (a).

70. The Secretary of the Society, shall prepare bill/demand notice in respect of the charges of the society payable
by members on the basis of the bye-law no. 69 (a) and issue the same to all the members on or before the date
fixed by the Committee in that behalf. Every member of the Society shall pay the amount mentioned in the bill/
demand notice in full within such period as may fixed by the Committee.

71. A member shall be deemed to have committed default in payment of the charges of the Society, if the payment
mentioned in the demand notice/bill is not made within the period as prescribed under Section 73FF(c) of the
Act. The Secretary of the society shall bring the cases of defaults in payment of the Society’s charges to the
notice of the Committee for taking further necessary action.

72. A member shall be required to pay simple interest at such rate as is fixed by the general body of the Society atits
meeting, subject to the maximum of 21 per cent per annum, on the charges of the Society, from the date the
amount was delayed till its payment not paid by the member within the period as prescribed under bye-law no. 70.

IX. INCORPORATION, DUTIES AND POWERS OF THE SOCIETY

73. The registration of the Society shall render it a body corporate by the name under which it is registered, with
perpetual succession and common seal and with power to acquire, hold and dispose of the property, to enter
into contracts and other legal proceedings and to do all such things as are necessary for the purpose for which
it is constituted.

74. The Common seal of the Society shall be in the custody of Secretary of the Society and shall be used under the
authority by means of a resolution of the Committee and the deeds of conveyance, share certificates or any
other documents, to which the seal is affixed on behalf of the Society, shall be attested by the Chairman, the
Secretary and one member of the Committee, authorised by the Committee in that behalf.

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75. The Society shall have a Charge on the shares and/or interest of a member, present or past, in the capital/
property of the Society and upon any dividend, bonus or profits, payable to a member in respect of any charges
due from such member or past member to the Society and may set off any sum credited by or payable to a
member, in or towards the repayment of such charges, as provided under Section 46 of the Act.

76. (a) The member, person/firm who had purchased the flat under any agreement, under Section 4 of the
Ownership Flats Act, or acquired interest in the flat on transfer of the same by existing member with
previous permission of the society, shall be deemed to have been allotted the same flat by the society
subject to the terms and conditions set out in the letter of allotment in the prescribed form, including
subsequent modifications made by the society to it.
(b) No member of the Society shall use the flat deemed to have been allotted to him under (a) above, for a purpose
other than that mentioned in the letter of allotment, without the previous consent in writing of the Committee.

OR
(APPLICABLE FOR PLOT PURCHASED TYPE SOCIETY)

76. (a) The allotment of flats in the building/buildings of the society shall be made to its members on the basis of
(i) the first come first served,
(ii) full payment of the demands, made by the society from time to time or
(iii) by drawing lots as may be decided by the General Body Meeting. The Secretary of the society
shall issue letters of allotment of flats in the prescribed form to the respective members and obtain
confirmation letters from them.

(b) (i) No members shall be eligible to get possession of the flat allotted to him unless he has made full
payment towards shares, cost of construction, repayment of loan installments, which have fallen
due and/or any other charges demanded by the society, under these bye-laws.
(ii) The Committee shall, after getting occupation or completion certificate from the local authority,
scrutinize the allotment register from time and issue instructions to the Secretary of the Society to
hand over possession of flats to the respective members who have complied with the provisions of
the bye-law No. 76 (a) as per allotment register and obtain certificates of possession from the
allotted members.
(c) Where any member fails to pay any calls made by the society under the bye-law No. 76(a), within the time
allowed to him by the Committee the allotment of flat made in his favour, shall stand cancelled and the
Secretary of the society, under instructions from the Committee, shall inform the member accordingly.
Where such cancellation has been made, the flat may be allotted to other applicant approved by the
Committee. if a member, whose allotment is cancelled, makes payment of the calls and Committee at its
meeting may consider the matter regarding re-allotment of any other flat to him if it is available for allotment.

(d) No member of the Society shall use the flat deemed to have been allotted to him under (a) above, for a purpose
other than that mentioned in the letter of allotment, without previous consent in writing of the Committee.

77. The Society shall cause the STRUCTURAL AUDIT of the Building of the society as follows:
(1) For the building ageing 15 to 30 years..........................once in 5 years.
(2) For the building ageing above 30 years..........................once in 3 years.

Such STRUCTURAL AUDIT shall be conducted by the Engineers from the panel of Municipal Corporations
incase of the societies which are in the limits of Municipal Corporations. In case of other societies such
structural audit shall be carried by the Govt. Approved Architect.

78 (a) Member may hold Parking Space/ stilt if the member has purchased the same, and he shall have a right
to sell the same to transferee or other eligible member of the same society.
(b) The allotment of Parking Space/Stilts shall be made by the Committee on the basis of “First Come First
Served”, for unsold and available parking spaces. However in case of Parking Space/stilts allotted by the
Society, the member shall have no right to sell or transfer the said allotted parking space/stilts, to anybody.

79. No member may be entitled to utilise more parking spaces/stilts than what is allotted to the member by the
Committee, or which the member has purchased.

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80. Where any stilts have been built or open space in the Society’s compound is available for parking of cars, the
Society shall number the stilts or the open space in such a way that no inconvenience would be caused to any
of the members of the Society. The Committee shall ensure that the space is used by the members for the
purpose for which it is allotted to them.

81. A member, having a motor vehicle, will only be eligible to have stilts or a parking space. No member shall
normally be eligible for being allotted more than one stilt or a parking space for parking the car owned by him or
allotted to him by his employer, or the firm of which he is the partner of the company of which he is the director.
If any stilts or parking spaces remain unallotted for want of applicants for allotment, a second or third stilt or
parking space may be allotted to the same member who has earlier been allotted the stilt or the parking space.
Such allotment of 2nd or 3rd stilt/parking space shall be made on year to year basis, provided the same is not
required by another member, who is not allotted even a single stilt/parking space.
82. In case the number of vehicles of eligible members are in excess then the available parking space/stilts, the
managing committee shall allot such parking space/stilts by ‘lot’ on yearly basis.

83. The member, desiring to have a stilt or a parking space, may make an application to the Secretary of the
Society giving necessary details. The procedure for disposal of applications for permission under the bye-law,
as laid down under the bye-law No. 65, shall be followed by the Secretary and the Committee of the Society.

84. Every member, who has been allotted the stilt or the parking space has to pay the parking charges decided by
the general body of the society at its meeting, irrespective of the fact whether the member actually parks his
motor vehicle or not. Where a member has been allotted more than one stilt/ parking space, he shall pay
parking charges in respect of every such stilt or parking space, as decided by the General Body Meeting.
85. Every member, having a scooter, a motor cycle, or an auto rickshaw shall obtain prior permission of the
Committee for parking his vehicle in the compound of the society and pay the charges fixed by the General
Body of the Society at its meeting.

X. GENERAL MEETINGS
(A) First General Meeting
86. The first general body meeting of the promoters, who have signed the application for registration of the Society,
shall be held within the period of 3 months of the date of the registration of the Society, as provided under Rule
59 of the Rules. It shall be the responsibility of the Chief Promoter of the Society to convene the said meeting
within the stipulated period.

87. On failure of the Chief Promoter of the Society to hold the first general body meeting within the period, men-
tioned in the bye-law No. 86, the Registering Authority shall cause it to be called.

88. Fourteen clear days’ Notice of the first general body meeting of the Society shall be given by the Chief Promoter
of the Society or as the case may be, by the officer authorised by the Registering Authority, to all the Promot-
ers, who have signed the application for registration of the Society.
89. (a) At the first general meeting of the society the following business shall be transacted.
i) Election of a President for the meeting,
ii) Admission of new members (other than the promoters) who have applied for membership of the
society.
iii) Receiving and approving the statement of accounts, as prepared by the Chief Promoter of the
Society, upto 14 days prior to the date of first general meeting of the Society.
iv) Constitution of a Provisional Committee until regular elections are held under bye-laws of the
society. The provisional Committee shall have the same powers and functions as the Committee
elected in accordance with the bye-laws.
v) Fixing the limit upto which funds may be borrowed.
vi) Authorising the Committee to secure conveyance of the right tilte and interest in the property, in
the name of the Society. from the Promoter (Builder).
vii) Appoint internal auditor of the Society for the year, if necessary and fix his remuneration;
viii) Authorise one of the members of the Provisional Committee to call the first meeting of the Provi-
sional Committee.
ix) Consider affiliation of the Society as member of the Housing Federation of the District and other
institutions mentioned in the bye-law no.6;

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x) Consider any other matter to be brought before the meeting with the permission of the Chair,
except those who require proper notice

(IN ADDITION FOLLOWING ARE APPLICATION FOR PLOT PURCHASED TYPE SOCIETY)
xi) To review and approve the report of the Chief Promoter of the Society regarding the work done and
proposed to be done with reference to the financial and physical aspects of the scheme of
construction;
xii) To confirm the agreement for purchase of the plot/building for the society, entered into by the Chief
Promoter of the society with the vendors;
xiii) To approve the site plan and the scheme of construction;
xiv) To confirm the appointment of are architect of the society made by the Chief Promoter of the
Society or to appoint an architect if no such appointment is made by the Chief Promoter of the
Society or to appoint a new architect in place of the one already appointed.
(b) Where the first general meeting fails to elect a Provisional Committee, the Registering authority shall be
competent to nominate such a Committee, including the Chairman and the Secretary of the Society for
a period of one year.

90. The person, who presides over the First general meeting shall record the minutes of the meeting, sign them and
hand over to the Secretary of the Society elected at the first meeting of the Provisional Committee or nominated
by the Registering Authority under the bye-law No. 89(b).

91. The Chief Promoter of the Society shall, immediately after election of the office-bearers of the society, at the
first meeting of the Provisional Committee or its nomination by the Registering Authority under the bye-law No.
89(b),hand over to the Chairman of the Society or any member of the Provisional Committee authorised by it in
that behalf:-
i) All records of the society, particularly the copy of the application for registration of the society, received
back from the Registering Authority;
ii) the copy of the bye-laws of the society registered by the Registering Authority;
iii) the certificate of registration of the society;
iv) the challans for credit of amounts into the bank
v) the counterfoils of the used cheques and the unused forms of the cheques;
vi) the bank pass books;
vii) the copies of all the agreements entered into by him with different parties;
viii) the statement of accounts as prepared by him;
ix) the applications for membership;
x) the statement of information of the promoters;
xi) the vouchers for amount spent;
xii) the cash balance, if any;
xiii) the site plan/the scheme of construction (for plot purchase type);
xiv) the minutes of the first general meeting of the Society;
xv) the files of the correspondence with the Registering Authority, the Local Authority;
xvi) and all such other records and assets of the Society as are in the possession, leaving nothing with him.

92. The Provisional Committee or the Nominated Committee shall have the same powers and functions as the
committee duly elected in accordance with the bye-laws of the Society;

93. The Provisional Committee or the Nominated Committee shall be in office for a period of one year, or until the
regular elections are held under the Bye-laws of the Society.

94. The Chairman of the Provisional Committee or the Nominated Committee shall hand over charge of all assets
and papers of the Society to the Chairman of the newly elected Committee at the time of its first meeting,
leaving nothing with him/them including the record mentioned under bye-law No. 91.

(B) Annual General Body Meetings

95. The annual general body meeting of the Society shall be held on or before the 14th of August of each year or
within the extended period as provided under Section 75(i) of the Act.

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96. The Annual general body meeting of the Society shall transact the following business:
(i) to read the minutes of the last annual general body meeting of the society and the special general body
meeting of the society, if any and to note the action taken thereon.
(ii) to receive from the Committee, the report on the preceding co-operative year’s working, together with the
statements of accounts in form ‘N’ prescribed under Rule 62(1) of the Rules, showing the income and
expenditure during the preceding co-operative year and the balance sheet as at the close of the preced-
ing co-operative year,
(iii) to consider audit memorandum, if received from the Statutory Auditor, for the previous co-operative year or
years, along with the audit rectification report of the committee thereon,
(iv) to declare the result of election to the Committee, if election to the Committee has taken place prior to
the annual general body meeting of the Society;
(v) to appoint an auditor, for the Statutory Audit, from the panel maintained by the Registrar;
(vi) to consider any other matters, specifically requiring decisions, concurrence or sanction of the general
body meeting of the society, by virtue of the provisions in the Act, Rules and the bye-laws of the society.
(vii) to consider any important communications received from the Registering Authority, the Statutory Auditor,
Government, Collector, Local or any other competent authority;
(viii) to consider any other matter with the permission of the Chair, excepting those requiring proper notice,
after the regular agenda is over and which are permitted under the provisions of the Act, Rules and bye-
laws.

(C) Special General Body Meetings

97. A special general body meeting of the Society may be called at any time, at the instance of the Chairman or by
the decision of the majority of the Committee and shall be called within one month of the date of the receipt of
requisition, in writing, signed by at least 1/5th of the members of the Society or from the Registering Authority
or from the Housing Federation, to which the Society is affiliated. The meeting so convened shall not transact
any business, other than that mentioned in the notice of the meeting.

98. The requisition for the Special general body meeting of the Society, under the bye-law No. 97 shall be placed
within 7 days of its receipt, before the meeting of the Committee, by the Secretary of the Society, for fixing the
date, time and place for the special general body meeting of the Society.

99. The Committee shall decide the date, time and place of every general body meeting of the Society and the
business to be transacted thereat; provided that the business to be transacted at the requisitioned special
general body meeting shall be only that mentioned in the requisition. The notice convening the general body
meeting shall be issued by the Secretary of the Society accordingly. On his failure to issue the notice, the
Chairman shall issue it.

100. In case of the Annual general body meeting, 14 clear day’s notice and in the case of the special general body
meeting, 5 day’s clear notice of the meeting should be given to all the members of the Society, under intimation
to the Federation and to the Registering Authority. In case of an emergency, the special general body meeting
may be called even at a shorter notice, if the Committee unanimously decides to call the special general body
meeting at a shorter notice. The agenda of such emergency meeting and the reasons of emergency for which
the meeting is called shall be communicated in writing to all the members. Also the decision of such meeting
shall be communicated in writing to all the members, within two days of such meeting.

101. The quorum for every general body meeting of the Society shall be 2/3rd of the total number of members of the
Society or 20, whichever is less.

102. If within half an hour after the time appointed for the general body meeting of the Society, there is no quorum,
the meeting, if convened upon the requisition of the members, shall be dissolved. In any other case, it shall be
adjourned to a later hour on the same day and at the same place, as may have been specified in the notice,
calling the general body meeting of the Society or to a subsequent date, not earlier than 7 days and not later
than 30 days and at such adjourned general body meeting, the business on the agenda of the original general
body meeting shall be transacted, whether there is a quorum or not.

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103. If all the business on the agenda of the general body meeting of the Society cannot be transacted on the day on
which the general body meeting is held, the meeting shall be postponed to any other suitable date, not later
than 30 days from the date of the meeting, as may be decided by the members present at the meeting.

104. The Chairman of the Society shall preside over all general body meeting of the Society, provided that if the
Chairman is absent or if present and is unwilling to preside, the members present may elect a person from
amongst themselves to preside over it.

105. No proxy or a holder of power of attorney of letter or authority shall be eligible to attend a general body meeting
of the Society on behalf of a member of the Society.

106. Voting right of a member and an associate member of the Society shall be regulated in accordance with the
provisions of Sections 27(1), (2) (3) and (3) A of the Act.

107. At the general body meeting of the society, every member of the society and in his absence, his associate member
shall have one vote only. In case of equality of votes, the Chairman of the meeting shall have a casting vote.

108. Unless otherwise specially provided under the Act, the Rules and the Bye-laws of the Society, all questions at a
general body meeting of the society shall be decided by a simple majority of those present and voting at the meeting.

109. The Committee shall finalise the draft minutes of every general body meeting of the society within 3 months of
the date of the meeting and circulate the draft minutes amongst all the members of the society within 15 days
of the meeting of the Committee at which the draft minutes were finalised. The members of the society may
communicate to the Secretary of the society, their observations, if any, on the draft minutes, within 15 days of
the date of their circulation. The Committee, at its subsequent meeting, shall prepare the final minutes of the
general body meeting after taking into consideration the observations, if any, made by the members on the draft
minutes and cause them to be recorded in the minutes book, by the Secretary of the Society or any other
person authorised in that behalf.

110. No resolution can be brought at a general body meeting of the society, canceling its previous resolution,
unless6 clear months have expired, after passing of the previous resolution.

XI. MANAGEMENT OF THE AFFAIRS OF THE SOCIETY

111. Subject to the provisions of the Act, the Rules and the Bye-laws of the Society, the final authority of the society
shall vest in its general body meeting, summoned in such manner as is specified in these bye-laws.

112. The Management of the affairs of the Society shall vest in the Committee duly constituted in accordance with
the provisions of the Act, the Rules and the bye-laws of the Society.

113. Subject to the direction given or regulation made by a meeting of the general body of the Society, the Committee shall
exercise all powers, expressly conferred on it and discharge all functions entrusted to it under the bye-law No. 139.

114. A Banking Account shall be opened by the Society in the nearest State or District Central Co-op. Bank or its
branch and the account shall be operated upon and all acquittances and discharges shall be signed by the
Secretary jointly with the Chairman or treasurer.

115. The Committee shall consist of 5*/7/9/11 members of the Society. This strength includes the reservation of
seats for women members as provided under Section 73 BBB of the Act.

Note: *The strength of the managing committee and strength of the quorum for conducting the meeting would be asunder:-

No. of Members Strength of the M. C. Quorum in M.C.

General Women Total
Up to 50 4 1 5 3
51 to 100 6 1 7 4
101 to 300 8 1 9 5
301 to 500 9 2 11 6

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*Strike out whichever is not required*Explanation:- In case women members are not available or not willing to
represent on the Committee, the seats reserved for them may be filled from other eligible members.

116. (a) Election of all the members of the Committee shall be held once in 5 year, in accordance of with the
Election Regulations annexed hereto. (Vide Annexure III). The retiring members of the Committee shall
be eligible for re-election.

(b) In the event of receipt of inadequate valid nominations, required to constitute the full Committee, the
General body at its meeting shall fill in the vacancies by election. On the failure of the general body
meeting to elect the required number of members to constitute the Committee, the elected members of
the Committee shall be competent to fill in the same by co-option whether they form the quorum or not,
notwithstanding the provision of the bye-law no. 127 regarding the quorum.

117. No Officer of the Society shall have any interest, directly or indirectly, otherwise than as such officer:
(a) in any contract made with the society.
(b) in any property sold or purchased by the society.
(c) in any other transaction of the society, except as investment made in or loan taken from the society or
provision of residential accommodation by the society to any paid employee of the society.

118. No person shall be eligible for being elected as a member of the Committee or co-opted on it, if:
(i) he has been convicted of the offence, involving moral turpitude, unless the period of six years has elapsed
since his conviction;
(ii) he defaults the payment of dues to the society, within three months from the date of service of notice in
writing, served either by hand delivery or by post (under certificate of posting), demanding the payment of
dues;
(iii) he has been held responsible under Section 79 or 88 of the Act or has been held responsible for the
payment of the costs of enquiry under Section 85 of the Act;
(iv) he has without the previous permission of the society, in writing, sublet his flat or part thereof or given it on
leave and licence or care-taker basis or has parted with its possession in any other manner or has sold
his shares and interest in the Society;
(v) in case of an associate member, non-submission of the no-objection certificate and undertaking, as
prescribed under these bye-laws, by the member.

119. In a general election of members of the Committee of a society, on the election of two-thirds or more number of
members, the returning officer or any other officer or authority conducting such election shall within seven days
after the declaration of results of the election of such members, or where such election is held before the date
of commencement of the Maharashtra Co-operative Societies, (Second Amendment) Act, 1986 (Mah. XXXVII
of1986), and such number of members have been elected but the Committee has, for whatever reason, not been
so far constituted, forward their names together with their permanent address to the Registrar, who shall, within
fifteen days from the date of receipt thereof by him, publish or cause to be published such names and ad-
dresses by affixing a notice on the Notice Board or at any prominent place in his office; and upon such publica-
tion, the committee of the society shall be deemed to be duly constituted. In determining two-thirds of the
number of members, a fraction shall be ignored.

120. (1) A person shall cease to be the member of the Committee, if :

(a) he has incurred any of the disqualifications mentioned under the bye-law no. 118 or;
(b) he has failed to attend any three consecutive monthly meetings of the Committee, without the
leave of absence.
(2) If a member of the Committee attracts any of the disqualifications under the bye-law no.120(1), the
Committee shall record the fact in the minutes of its meeting and the Secretary of the Society shall
inform the member and Registrar accordingly. Such member shall cease to be the member of Managing
Committee on the order of the Registrar.

121. No member of the Committee shall be present at the consideration of any matter, in which he is directly or
indirectly interested.

122. The period of office of the Committee elected under the bye-law no. 116(a) shall be for 5 years.

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123. (a) The first meeting of the newly elected and outgoing Committee shall be held within 30 days from the
date of constitution of the new committee as per bye-law No. 119.
(b) Subject to the provisions of the bye-law no. 123(a), the Secretary of the outgoing Committee shall
issue notice of the first meeting of the newly elected Committee and the outgoing Committee to the
members there of. On failure of the Secretary of the outgoing Committee to convene the said meeting,
the Chairman of the outgoing Committee shall call it. On the failure of both, the Registering Authority
call such a meeting.

124. All records of the society shall be kept at its premises, convenient to the Secretary, with the approval of the
committee of the society.

125. When the new Committee is elected, the Secretary of the outgoing Committee shall prepare the list of papers
and property of the society in his custody and hand over the charge thereof to the outgoing Chairman. The
retiring Chairman shall hand over the charge of the office of the Committee and all papers and property of the
Society, in his possession to the Chairman of the new Committee, as per provisions contained in Section 160
of the Act.

Note: The word “paper” used in this bye-law and any other bye-law shall mean all or any items mentioned in the
bye-laws Nos.142 and 143.

126. (a) Every Committee, at its first meeting, after its election, shall elect a Chairman, Secretary and Treasurer
from amongst the members of the Committee.
(b) The Chairman, Secretary and Treasurer of the Society shall hold office for the period of 5 years from the
date on which he is elected to be the Chairman or as the case may be by the Secretary and Treasurer,
but not beyond the expiry of term of the Committee. Provided that he shall cease to be the Chairman,
or as the case may be the Secretary or Treasurer of the society, if the motion of ‘No Confidence’ is
moved in the special meeting of the Committee called, and presided by the Registrar or such officer not
below the rank of a Assistant Registrar, upon the notice given by 1/3rds members of the Committee
and the motion of ‘No Confidence’ is passed by 3/4th members present at such meeting, having
attendance of at least 2/3rd members of the Committee who are entitled to vote at the election of such
Chairman, Secretary and Treasurer. Provided further that another motion of ‘No Confidence’ shall not
be brought against the Chairman or as the case may be the Secretary or Treasurer of the society
unless the period of 6 months has elapsed from the date of the preceding motion of the ‘No Confidence’.

127. The quorum for a Committee shall be* 3/4/5/6 members of the Committee. It shall not be competent for the
Committee to transact any business unless there is the quorum at the time of consideration of every item on
the agenda of the meeting of the Committee.

128. The Committee shall meet as often as necessary but at least once in a month.

129. In the event of vacancies in the Committee, caused on account of the death, resignation, disqualification or
removal of any members of the Committee, by the Registrar, the Committee may fill in such vacancies by co-
option on the Committee of any other members eligible to be on the Committee, irrespective of the fact
whether there is the quorum or note, withstanding anything contained in the bye-law No. 127.

130. The period of office of the co-opted member of the Committee shall be co-terminus with tenure of office of the
Committee.

131. A member of the Committee may, by a letter, addressed to the Chairman of the Society, resign his membership
of the Committee. The resignation shall be effective from the date it is accepted by the Committee or on
expiry of the period of one month from the date of receipt of the letter of resignation by the Chairman or the
Secretary of the society, whichever is earlier.

132. (a) The Chairman of the Society may resign his office as Chairman by a letter address to the Secretary of
the Society.
(b) The Secretary or Treasurer of the society may resign his office as Secretary or Treasurer by a letter
addressed to the Chairman of the Society.

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(c) Chairman/Secretary/Treasurer’s resignation will be effective only after its acceptance and handling over
the charge to the newly elected Chairman/Secretary/Treasurer, as the case may be.
(d) The Committee may accept the resignation of the office of the Chairman/Secretary only after it is satis-
fied that the Chairman/Secretary/Treasurer only after it is satisfied that the Chairman or as the case may
be the Secretary or Treasurer of the Society has brought up-to-date the work entrusted to him and has
produced the entire papers and property of the Society, in his possession, before the Committee.
(e) In case entire Committee intends to resign, the resignations of the Committee shall be placed before the
general body and such resignations shall be effective from the date of acceptance of such resignations by
the General Body. The Committee shall continue in office till alternate arrangement is made for the
management of the Society.

133. The Secretary of the Society shall give 3 days clear notice of every meeting of the Committee to all the members
of the Committee, which shall state the date, time and place of the meeting and the business to be transacted
there at, in consultation with the Chairman of the Society. Where the Secretary of the Society fails to issue such
a notice and agenda of any meeting of the Committee, the Chairman of the Society shall issue it. If the Chairman
and the Secretary of the Society fail to issue a notice and agenda of any meeting of the Committee, the concerned
Housing Federation, of which Society is affiliated, on its receipt of such information, may call such a meeting.

134. The Chairman of the society shall preside over all the meetings of the Committee, provided that if at any meeting
of the Committee, he is absent, those members of the Committee present shall elect one of them to be the
Chairman, for the occasion, who shall preside over the meeting.

135. Every member of the Committee shall have one vote. However, in case of equality of votes, the Chairman of the
meeting will have a second or casting vote. All decisions shall be taken by majority of votes.

136. On a requisition by 1/3rd of the members of the Committee, the Secretary of the society shall convene a special
meeting of the committee within 7 days of the date of receipt of the requisition to discuss the matters mentioned
in the requisition. On the failure of the Secretary of the society to convene such a meeting, within the time
stipulated, the procedure laid down under the bye-law No.133 shall be followed.

137. The Secretary of the society shall attend every meeting of the Committee and record its minutes and place the
same for confirmation before the next meeting of the Committee, after the minutes are signed by the Secretary
of the Society and the Chairman of the meeting. In the absence of the Secretary of the society, the Chairman of
the society shall make alternate arrangement for recording minutes of the meeting.

138. The members of the Committee shall be jointly and severally liable for making good any loss, which the society
may suffer on account of their negligence or omission to perform any of the duties and functions cast on the
munder the Act, Rules and the bye-laws of the society.

139. Subject to the bye-law No.113. the Committee shall exercise the powers and discharge the functions and duties
as mentioned hereunder:

Sr. Items of the powers, functions and duties The bye-law no. under which
No. the power, Function or duty falls.
(1) (2) (3)
1. To consider acceptance of deposits from members and
raising of funds. 11
2. To consider and recommend to the meeting of the 13 (a) and 13 (b)
general body, the rates of contribution of the Repairs
and Maintenance Fund and the Sinking Fund.
3. To consider all matters relating to the creation, 12(i) and (ii)
investment and utilisation of the Repairs and 14(a), (b) and Maintenance Fund, Reserve
Fund and Sinking Fund. (c), 15.
4. To consider and decide the resignations received from 27 to 30
members, associate members & nominal members.

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5. To ensure that nominations and revocations there of 33

are recorded in the minutes of the meetings of the Committee.
6. To take action on the report of the Secretary on 48 (b)
inspection of the flats.
7. To take action on cases of cessation of membership, 61
including associate and nominal membership.
8. To consider and decide the applications for various 65
purposes received by the Society.
9. To consider and decide cases of refund of shares & 66
interest in the Capital/Property of the Society where the shares
and interest in the capital/property are acquired by the society.
10. To fix the rate of insurance premium in respect of 69(a)(xi)
commercial use of flats.
11. To fix in respect of every flat the society’s charges 69 (b)
on the basis of the proportion laid down under the bye-laws 69(a).
12. To review the position of recovery of the Charges 71
due to the society from the members and to initiate action
against defaulting members.
13. To verify compliance of the provisions relating to 72
charging of interest on defaulted charges of the society.
14. To authorize a member of the Committee to attest 74
deed of conveyance, share certificates and any other documents
to which the seal of the society is affixed.
15. To issue letters of allotment of flats to those who have 76(a)
purchased flats from the Promoter (Builder).

OR
(FOR PLOT PURCHASED TYPE SOCIETY)

15 (1) To decide subject to the Policy laid down by the meeting of 76 (a)
the General Body, allotment of flats and to consider
cancellation there of.
(2) To scrutinise, the Register of Allotment of flats and ensure 76(b) (ii)
handing over possession of flats.
16. To ensure holding of every annual meeting of the 95
general body within the prescribed period.
17. To ensure that all matters required to be considered 96
at an annual meeting of the general body are kept on the
agenda of the meeting.
18. To call a special meeting of the general body when required. 97
19. To arrange for election of a new Committee prior to the 116(a)
expiry of the period of the existing Committee.
20. To ensure that after elections new committee is duly constituted. 119
21. To elect office-bearers of the society. 126(a)
22. To ensure that a meeting of the Committee is held once 128
in a month.
23. To fill in vacancies on the Committee. 129

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24. To consider resignation of a member of the Committee. 131
25. To consider resignation of an office bearer of the society. 132(c) (d)
26. To obtain securities from the paid employees of the Society. 148
27. To approve the audit rectification reports of statutory and 154
internal audits and to forward them to the authorities concerned.
28. To execute deed of conveyance of the land and building/ 155(b)
buildings thereon.
29. To take steps to maintain the property of the society in good 156 & 159
condition and to carry out repairs to it & renewals thereof.
30. To insure the property of the society. 161
31. To suggest to the general body meeting the rates of 166
penalties for breaches of bye-laws and to issue show cause notices.
32. To regulate operation of the lift of the society. 168
33. To suggest to the meeting of the general body the games to 169
be allowed to be played in the compound of the society.
34. To consider and decide any other matters provided under the Act,
the Rules and the Bye-laws of the society but not expressly
indicated hereinabove.
35. To regulate parking in the society 78 to 85
36. To ensure that the society is affiliated to Housing Federation and
its subscription is regularly paid.
37. To take the decision on the complaint application in the managing 174
committee meeting and inform the concerned member of
its decision accordingly.

(IN ADDITION FOLLOWING ITEMS AT SR. NOS. 38 & 39 ARE APPLICABLE

TOPLOT PURCHASED TYPE SOCIETY)

38. To enter into contract with the Architect of the society 158(f)
39. To scrutinise the tenders, received for construction work and to 158(i)
submit the same along with Committee’s report to the meeting of
the General Body and to enter into contract with the contractor.

140. The Chairman of the society shall have the power of overall superintendence, control and guidance in respect of
management of the affairs of the Society, within the frame-work of the Act, the Rules and the bye-laws of the
society. In case of any emergency, the Chairman of the society may be competent to exercise any of the
powers of the Committee. However, while doing so he shall record the reasons there of in writing. Any decision,
so taken by the Chairman of the society shall, be got ratified in the next meeting of the Committee.
141. The functions of the secretary of the shall be those mentioned below:

Sr. Items of the Functions Bye-law No. under

No. which it falls
(1) (2) (3)
1. To issue share certificates to members within the stipulated 9 and 10
period and the prescribed manner.
2. To deal with resignations from members, including associate 27 and 30
and nominal members.
3. To enter nominations and revocations thereof in the 33
Nomination Register.
4. To inspect the property of the society. 48(a) and 159
5. To issue notices regarding repairs to be carried out in flats. 48(b) (c)

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Chapter - 2 New Model Bye-Laws

6. To deal with cases of expulsion of members. 51 to 56

7. To deal with cases of cessation of membership, including 61
associate and nominal membership.
8. To deal with the applications for various purposes received 65
by the society.
9. To prepare and issue demand notices/bills for payment 70
of the society’s charges.
10. To bring cases of defaults in payment of the society’s charges 71
to the notice of the Committee.
11. To issue letters of allotment of flats. 76(a)
12. To issue notices and agenda of all meetings of the 99
general body.
13. To record minutes of all the meetings of the general body. 109
14. To call the first meeting of the newly constituted Committee. 123(b)
15. To issue notices of all the meetings of the Committee. 133
16. To attend meetings of the Committee and to record 137
minutes thereof.
17. To maintain account books, registers and other records, 144
unless otherwise decided by the Committee.
18. To finalise account of the society in the required manner. 147(a)
19. To produce records of the society before different authorities 153
concerned with the working of the society
with the consent of the Chairman.
20. To prepare the audit rectification reports in respect of audit 154
memos received from the Statutory and Internal Auditors.
21. To bring breaches of the bye-laws by the members to their 166
notices under instructions from the Committee.
22. To discharge such other function under the Act, the Rules and the
Bye-laws of the society and directions of the Committee and the
general body meetings, as are not expressly mentioned hereinabove.
23. To place the complaint application with facts, before 174
the Committee, in the coming meeting.

(IN ADDITION THE FOLLOWING ITEMS AT SR. NOS. 24 & 25 ARE APPLICABLETO
PLOT PURCHASED TYPE SOCIEITES)

24. To issue letters of allotment of flats or cancellation thereof 76 (a) & (c)
25. To handover possession of flats to members under 76 (b) (ii)
instructions from the Committee.

XII. MAINTENANCE OF ACCOUNT BOOKS AND REGISTERS

142. The society shall maintain the following books of accounts, records and the registers:
(i) The Register of Members in “I” form, prescribed under Rule 32 of the Rules.
(ii) The List of Members in ‘J’ form, prescribed under Rule 33 of the Rules.
(iii) The Cash Book.
(iv) The General Ledger.
(v) The Personal Ledger.
(vi) The Property Register.
(vii) The Share Register.
(viii) The Sinking Fund Register.
(ix) The Audit Rectification Register in ‘O’ form, prescribed under Rules 73 of the Rules.

28 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
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(x) The Investment Register.

(xi) The Nomination Register.
(xii) The Loan Register ( if loan is raised ).
(xiii) The Mortgage Register (if the property is mortgaged).
(xiv) The Minutes Book for the meetings of the Committee of the society.
(xv) The Minutes Book for the meetings of the general body of the society.
(xvi) Register of deposits made with the Local Authority, the Electric Supply Company and any other
Authorities.
(xvii) The Register of Furniture, Fixtures and Office Equipments.
(xviii) The Register of Library Books.
(xix) The Register of Allotment of Flats.
(xx) Structural Audit Register (wherever applicable).

143. The Society shall maintain separate files for the following items:
(i) Applications for membership.
(ii) Applications for associate membership.
(iii) Applications for nominal membership.
(iv) Letter of resignations of membership including associate and nominal membership.
(v) Applications for transfer of shares and/or interest in the capital/property of the society.
(vi) Cases of expulsion of members.
(vii) Nominations made by members including revocation thereof.
(viii) Separate file for correspondence entered into with each member.
(ix) Correspondence with the Registering Authority.
(x) Correspondence on property taxes including Non-agricultural taxes.
(xi) Correspondence on water charges.
(xii) Correspondence on electric supply.
(xiii) Correspondence about conveyance of the property.
(xiv) Agreements, Contract deeds with papers connected thereto.
(xv) Approved plans of construction and correspondence thereon.
(xvi) Applications for exchange of flats.
(xvii) Correspondence about allotment of flats.
(xviii) Applications for allotment of parking spaces and stilts.
(xix) Vouchers, along with the bills relating thereto arranged in order of entries in the cash book and the
journal.
(xx) Counterfoils of challans for credits of amounts into the bank, arranged in order of dates of credits.
(xxi) Counterfoils of cheques issued.
(xxii) Counterfoils of share certificates.
(xxiii) Applications for duplicate share certificates.
(xxiv) Application for registration of the society, the copy of the bye-laws and amendments thereto.
(xxv) A certificate of registration duly framed.
(xxvi) Counterfoils of receipts or carbon copies of receipts issued by the Society.
(xxvii) Counterfoils of bills or carbon copies of bills for the society’s charges.
(xxviii) Correspondence about loan received and property of the society mortgaged.
(xxix) Notices and agenda of the meetings of the general body of the society.
(xxx) Periodical statements of accounts prepared by the society.
(xxxi) Committee’s annual reports on the working of the society.
(xxxii) Audit memos received from the Statutory Auditors, with rectification reports thereon.
(xxxiii) Audit reports received from Internal Auditors, with recertification reports thereon.
(xxxiv) Notice and agenda of the meetings of the Committee.
(xxxv) Papers pertaining to the election to the Committee.
(xxxvi) Complaint from members and correspondence thereof.

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Note: The Society shall also maintain separate files relating to other subjects not expressly indicated above.
144. Unless otherwise decided by the Committee, it shall be the responsibility of the Secretary of the society to
maintain and keep upto date the account books, registers and other records mentioned under the bye-laws
Nos. 142 and 143.
145. The Secretary of the society or the paid employee, authorised by the Committee in that behalf, may retain in his
personal custody, at the close of every day, a sum, not exceeding Rs.300 (Rupees Three Hundred only), for
petty expenses. If due to unavoidable circumstances, the cash on hand has exceeded the above limit, the
excess cash shall be credited into the bank within the next 3 days by the Secretary or any other person
authorised by the Committee to keep cash on the hand.
146. All payments in excess of the following limits shall be made by means of crossed A/c Payee’s Cheques.
Upto 20 members Rs. 1,500/-
21 to 50 members Rs. 3,000/-
Above 50 members Rs. 4,500/-
147. (a) Within 45 days of the close of every co-operative year, the Secretary of the society or any other person,
authorised by the Committee in that behalf, shall finalise the accounts of the preceding co-operative year,
prepare the Receipts and Payments Statement, the Income and Expenditure Statement for the said year
and the Balance Sheet as at the close of the said year in the forms prescribed under Rule 62(i) of the
Rules, along with the list of members, as at the close of the preceding co-operative year, with amounts to
their credit in the share capital account and deposits if any, the schedules of investment, the debtors, the
creditors, the furniture, the fixtures and the office equipments, etc.
(b) In case it is not possible to finalise the annual Statements of Accounts within the period mentioned in the
bye-law no. 147(a), the extension of time shall be sought for under Rule 61 of the Rules, from the
Registering Authority, by furnishing a copy of the resolution of the Committee meeting explaining the
reasons for the delay.
148. Every paid employee, holding any office in the society and handling cash and/or securities of the society, shall
furnish such security, as is provided under Rule 107B of the Rules.

XIII. APPROPRIATION OF PROFITS

149. (a) After providing for the interest upon any loans and deposits and after making such other deductions as
required under Section 65(1) and 66 of the Act and Rule 49A, Twenty five percent of the net profit of all the
business carried on by or an account of the society shall be placed at the credit of the Reserve Fund of
the society.
(b) The remaining 75% of the net profit of the society shall be utilized as provided under Rule 50, 51, 52, 53.
(i) To pay divided not exceeding 15% percent per annum, upon the paid up share capital at such rate
as the Committee may recommend and the annual general body meeting may approve. The divi-
dend on shares hall be paid to the registered holders of such shares according to the books of the
society as on the last day of the preceding co-operative year.
(ii) To pay honorarium to office-bearers of the society not exceeding 15 percent of the net profit to
reward them for the sacrifice of their valuable time for the working of the society.
(iii) To allocate to a common welfare fund, such part of the profit, as the annual meeting of the general
body may determine to be utilised in furtherance of the objects specified in the bye-law No. 5(d).
(iv) The balance, if any shall be carried forward or dealt with in such manner as the annual meeting of
the general body, on the recommendations of the Committee, may determine.

XIV. WRITING OFF OF OUTSTANDING FOUND IRRECOVERABLE

150. Subject to the bye-law No. 151, the society may write off an loan and interest thereon, Society charges due
from the members, the expenses incurred on recovery thereof and the accumulated losses, which are certified
as irrecoverable by the Statutory Auditor, appointed under section 81 of the Act.
151. The amounts mentioned in the bye-law No. 150 shall not be written off unless:
(i) the meeting of the general body of the society has given due sanction for writing off the amounts;
(ii) the approval of the financing agency to the writing off of the amounts, if the society is indebted to it, is
obtained;
(iii) The approval of the Registering Authority is obtained. Provided that, if the society is affiliated to the
District Central Co-operative Bank or any other financing agency but is not indebted to it, the permission
of the Bank or the financing agency is not necessary.

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Provided further that, if the society is classified as A or B at the last Audit, no such permission of the Bank or
the financing agency or the Registering Authority is necessary, if there is sufficient balance in the bad debt fund,
specially created for the purpose to cover the amount proposed to be written off.

XV. AUDIT OF ACCOUNTS OF SOCIETY

152. The society may, if it considers it necessary, appoint an Auditor, to audit the accounts of the society, at the
annual meeting of the general body and fix his remuneration.

153. The Secretary of the society shall produce or cause to be produced all the books, registers, records before the
internal auditor and the Statutory Auditor, in the office of the society or where the records are normally kept and
furnish such information as may be required by him for the conduct of the audit of the accounts of the society.

154. On receipt of the audit reports from the Statutory and Internal Auditors, the Secretary of the Society shall
prepare draft audit rectification reports on the objections raised and suggestions made, in the form ‘O’ pre-
scribed under Rule 73 of the Rules and place the same before the same meeting of the Committee, held next
after the date of the receipt of the audit reports, for its approval. Further action on the audit rectification report
shall betaken as provided under the said Rule.

XVI. CONVEYANCE OF THE PROPERTY, AND REPAIRS TO AND MAINTENANCE OF THEPROPERTY

155. (a) The committee shall in consultation with the General Body, take necessary steps for Conveyance of the
land/building/buildings in favour of the society.
(b) The Committee shall examine, in consultation with the Solicitor or the Advocate of the society, the deed
of the conveyance of the land and the building/buildings thereon prepared by the builder and place the
same before the meeting of the general body of the society for its approval.
(c) On approval of the draft deed by the general body meeting of the Society, the Committee shall execute it.

OR
(FOLLOWING SHALL BE APPLICABLE TO PLOT PURCHASED TYPE SOCIETY)

155. (a) The Committee shall in consultation with the General Body take necessary steps for conveyance of the
land/building/buildings in favour of the society.
(b) The Committee shall examine, in consultation with the Solicitor of the Advocate of the Society, the deed
of Conveyance of the land, prepared by the vendor or the less or and place the same before the meeting
of the General Body of the Society for its approval.
(c) On approval of the draft deed by the General Body meeting of the society, the Committee shall execute it.

156. It shall be the responsibility of the Committee to maintain the property of the society in good condition at all times.

157. The Secretary of the society, on receipt of any complaints about the maintenance of the property of the society
from any members of the society or on his own motion, shall inspect the property of the society from time to
time and make the report to the Committee, stating the need of the repairs, if any, considered necessary. The
Committee shall consider the report made by the Secretary of the society and decided as to which of the repair
should be carried out.

158. (a) The Committee shall be competent to incure expenditure on the repairs and maintenance of the society’s
property, if the one time expenditure does not exceed:
Upto 25 members Rs. 25,000/-
26 to 50 members Rs. 50,000/-
51 and above Upto Rs. 1,00,000/-
(b) If one time expenditure on repairs and maintenance of the society’s property exceeds the limits as men-
tioned under bye-law No. 158 (a), prior sanction of the meeting of the general body of the society shall be
necessary.(c)The meeting of the general body of the society shall decide: The limit upto which the expen-
diture on repairs and maintenance of the property of the society could be incurred by the Committee without
calling for tenders for the work. In respect of the work, the cost of which exceeds the limit, so fixed, the
Committee shall follow the procedure of inviting tenders, placing them be fore the general body meeting for
the approval and entering into contract with the architect (if appointed) and the contractor.

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(IN ADDITION FOLLOWING SHALL BE APPLICABLE TO PLOT PURCHASED TYPE SOCIETY)

(d) The appointment of the Architect, if made by the Chief Promoter of the society, under the specific author-
ity given to him, by the promoters in their meeting, may be confirmed at the first General Body meeting.
(e) If no appointment of an Architect is made by the Chief Promoter of the society, the meeting of the General
Body of the society shall appoint an Architect on such terms and conditions as it deems fit.
(f) The Committee shall enter into the contract with the Architect, on the basis of the terms and conditions
approved at the meeting of the General Body of the society in that behalf.
(g) The Architect shall prepare the plans and the estimate of the construction of the building/buildings in
consultation with the committee, which shall place the same before the meeting of the General Body of
the society, The Architect shall submit the plans and the estimates of the construction of the building/
buildings, approved by the meeting of the General Body of the society to the Local Authority for sanction.
(h) After approval of the plans of the construction of the building/buildings by the Local Authority, the Commit-
tee shall invite tenders in consultation with the Architect of the society.
(i) The Secretary shall open the tenders received by him in the meeting of the Committee, which shall scruti-
nize them and prepare its report along with the draft of the terms and conditions, in consultation with the
Architect of the society and place the same before the meeting of the General Body for its decision. After
the approval of the General Body, Committee shall then enter into the contract with the Contractor.
(j) The Contract deeds, entered into with the Architect of the society and the Contractor, shall provide a
stipulation for settlement of the disputes arising out of execution of the Contracts, under Section 91 of the
Act, The Contract Deeds shall be registered under the Registration Act, 1908.

159. Subject to the provisions of the bye-law No. 158(a), (b) and (c), the Committee shall proceed to carry out the
repairs and maintenance of the property of the society. It shall be the responsibility of the Committee to see that
the repairs are carried out as per the contract.

160. The following repairs and maintenance of the property of the society shall be carried out by the society at its costs:
(a) (i) All internal roads, (ii) Compound walls, (iii) External water pipe lines, (iv) Water pumps, (v) Water
storage tanks, (vi) Drainage lines, (vii) Septic tanks, (viii) Stair cases, (ix) Terrace and parapet walls,(x)
Structural repairs of roofs of all flats, (xi) Stair-case lights, (xii) Street lights, (xiii) Outside walls of the
building/buildings, (xiv) All leakages of water including leakages due to rain water and leakages due to
external common pipe line and drainage line, (xv) Electric lines upto main switches in the flats and(xvi)
Lifts, (xvii) The damaged ceiling and plaster thereon in the top floor flats on account of the leakage of
therain water through the terrace.
(b) All the repairs not covered by the bye-law No. 160(a) shall be carried out by the members at their cost.

161. The society shall insure its building/buildings necessarily against risk of fire and earthquake.162.No member of
the society shall destroy, deface or cut down any trees in the compound of the society. Any action, in contra-
vention of the above provision may render the member concerned liable for action.

XVIII. OTHER MISCELLANEOUS MATTERS

163. (i) It shall be open to the society, having regard to the importance of the matter and the specific provision
made there of under the Act, the Rules and Bye-laws of the society, to give notice of every General
meeting and communicate the resolution or the decision to members of the society on their last known
addresses, by the one of the following modes:
(a) hand delivery;
(b) dispatch through post office under certificate of posting or by registered post, with out without acknowl-
edgment due.
(ii) A copy of such notice/communication of the decision/resolution shall be displayed on the notice board of the
society and there upon, the notice shall be deemed to have been duly given or communication shall be
deemed to have been duly made and the complaints received or made that the notice/communication was not
received or was not sent to the correct address shall not affect the validity of the notice or the communication.

164. The accounting year of the society shall be that commencing on 1st April and ending on the 31st March.

165. The society shall have its Notice Board, fixed at a conspicuous part of the building, on which shall be exhibited
all notices and communications referred to in the bye-law No. 163 (ii), the Statements of Accounts, the Annual
Reports of the Committee and other matters of which notices are required to be given to all the members of the

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society under the Act, the Rules and the Bye-laws of the society. If there is more than one building, the similar
Notice Boards shall be fixed in all the other buildings.

166. The meeting of the general body of the society may prescribe penalties for different breaches of the bye-laws of
the society. The Secretary of the society, under instructions from the Committee, shall bring to the notice of the
member concerned, the breach/breaches of the bye-law/bye-laws committed by him. If the member persists in
continuing to show cause as to why the penalty should not be inflicted on him for breach/breaches of the bye-
law/bye-laws. The general body meeting, after considering the say of the member and after giving him hearing,
may levy penalty at the rate fixed by the meeting of the general body of the society.

167. No bye-law shall be made, altered or abrogated unless (i) a proposal to do so has been communicated to all
members, 14 days before the meeting of the general body of the society, at which it is proposed to be considered(ii)
the resolution is passed by not less than 2/3rd majority of the members present and voting at the meeting of the
general body of the society and (iii) the making, alteration or abrogation is approved and registered by the
Registering Authority.

168. The Committee shall regulate the operation of the lifts, taking into consideration the convenience of the majority
of the members of the society.

169. The meeting of the general body of the society may, after taking into consideration the location of the building or
buildings of the society and their surroundings and the open space available for playing games by the members of
the society and their children, allow such games to be played during such hours as may be fixed by the meeting
of the general body of the society and subject to such restrictions, charges and penalties as it may impose.

170. The society shall not let out or give on leave and licence basis or permit any subletting, giving on leave and
license basis any open space available under the staircases or to any person whether the member of the
society or not, for any purpose whatsoever.

171. Notwithstanding the provisions under the Bye-law No.170, the Committee may allow temporary use of the
terrace or available open space of the society’s building by any member, on his written application, for any
function, subject to such restrictions and on payment of such charges to the society as the meeting of the
general body of the society may decide. The Committee may, with the previous permission of the Local
Authority, if needed, allow exhibition of advertisement boards or any part of the building including terrace on
such terms and conditions as are approved by the general body meeting.

172. The member of the society, requiring copies of the following documents shall pay copying fees at the rates
mentioned against them:
1. Bye-laws of the society......................................... Rs. 10/- more than the cost price.
2. Amendment of the bye-laws of the society.............. Rs. 2/- per page.
3. Last audited Balance Sheet of the society.............. Rs. 10/- per page.
4. Application for membership of the society............... Rs.5/-
5. Second and Subsequent Nomination by the............ Rs.5/-
member of the society..........................................
6. Share Certificate of the society.............................. Rs.50/-
7. List of members of the society............................... Rs. 5/- per page.
8. Correspondence (related to members).................... Rs. 5/- per page.
9. Minutes of the general body meetings.....................
and Committee meetings....................................... Rs. 5- per page.
10. Indemnity Bond..................................................... Rs. 10/-

XVIII REDRESSAL OF COMPLAINTS

173. Members/Members shall submit their complaint applications to any of the Office bearers of the society, in
writing, giving thereby the details of the complaint.

174. After receipt of such complaint application, the committee shall take decision thereof, in the coming Managing
Committee meeting. Such decision shall be communicated to the concerned member, within 15 days thereafter.

175. If the member/members are not satisfied by the decision of the Committee, or does not receive any communication

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Chapter - 2 New Model Bye-Laws
from the committee within the time specified above, he/they may approach the Competent Authorities, depending
upon the nature of the complaints as enumerated below:-

A) REGISTRAR
Matters pertaining to following issues:
a) Registration of Society on Misrepresentation;
b) Non-issuance of the Share Certificates;
c) Refusal of Membership;
d) Non registration of Nomination by the society;
e) Non Occupancy charges;
f) Demand of excess premium for transfers;
g) Non supply of the copies of record and documents;
h) Tampering suppression and destruction of the records of the society;
i) Non acceptance of the cheques or any other correspondence by the committee;
j) Non maintenance or incomplete maintenance of records and books of the society;
k) Non preparation of the annual accounts/reports, within the prescribed period;
l) Misappropration/Misapplication of the funds of the society;
m) Defaulter/Disqualified member on the Committee;
n) Investment of Funds without prior permission;
o) Reconciliation of Accounts;
p) Audit.
q) Non conducting of election before expiry of the term of the committee;
r) Rejection of Nomination;
s) Non calling of General Body meetings within prescribed period;
t) Non calling of Managing Committee as prescribed in Bye- laws;
u) Resignation of the Committee;
v) Any other, like matters which falls within jurisdiction of the Registrar;

B) CO-OPERATIVE COURT
Disputes between the members and/or the members and society, which falls under Section 91 of the Act, such as:
Disputes pertaining to:-
a) Resolutions of the Managing Committee and General Body;
b) The elections of the Managing Committee, except the Rejection of Nominations, as provided under sec-
tion 152-A of the Act;
c) Repairs, including major repairs internal repairs, leakages.
d) Parking;
e) Allotment of Flats/Plots;
f) Escalation of construction cost;
g) Appointment of Developer/Contractor and Architect;
h) Unequal water-supply;
i) Excess recovery of dues from the members;
j) Any other, like disputes which falls within jurisdiction of the Co-operative Court.

C) CIVIL COURT.
Disputes pertaining to:-
a) Non-compliance of the terms and conditions of the Agreement, by and the Builder/Developer;
b) Substandard constructions;
c) Conveyance;
d) Escalation of Construction cost;
e) Any other like, disputes which falls within jurisdiction of the Civil Court.

D) CORPORATION / LOCAL AUTHORITY

Matters pertaining to:-
a) Unauthorised constructions/addition/alterations, made by builder/member/occupant of the flat.
b) Inadequate Water supply to the society;
c) Change of use by the member/occupants.
d) Building’s structural problems.
e) Any other, like matters which falls within jurisdiction of the Corporation / local authority.

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E) POLICE
Matters pertaining to:-
a) Nuisance carried by the unauthorised use of the Flat/Shop/Parking Space/Open space in the society, by
the members, builder, occupants or any other persons;
b) Threatening/Assault by or to the members of the society;
c) Any other like matters which falls within jurisdiction of the Police.

F) GENERAL BODY
Matters pertaining to:-
a) Non maintenance of the property of the society by the managing committee;
b) Non display of Board of the name of the Society;
c) Levy of excess Fine, by the managing committee for act of the member which is in violation of the bye-laws.
d) Not allowing the authoriticated use of the available open spaces of the society by the managing committee;
e) Non insuring the property of the society, by the managing committee;
f) Appointment of Architect;
g) All other, like matters which falls within jurisdiction of the General Body.

G) FEDERATION
Matters pertaining to :-
a) Non allowing of the entry to the secretary of the society, by the member;
b) Non acceptance of any communication by the member/managing committee;
c) Convening Special General Meeting provided under Bye-law No. 133.
d) All other like matters.

Full Name of the Promoter Signature of the Promoter

1) Shri/Smt._____________________ 1) _______________________
2) Shri/Smt._____________________ 2) _______________________
3) Shri/Smt._____________________ 3) _______________________
4) Shri/Smt._____________________ 4) _______________________
5) Shri/Smt._____________________ 5) _______________________
6) Shri/Smt._____________________ 6) _______________________
7) Shri/Smt._____________________ 7) _______________________
8) Shri/Smt._____________________ 8) _______________________
9) Shri/Smt._____________________ 9) _______________________
10) Shri/Smt._____________________ 10) _______________________
11) Shri/Smt._____________________ 11) _______________________
12) Shri/Smt._____________________ 12) _______________________
13) Shri/Smt._____________________ 13) _______________________
14) Shri/Smt._____________________ 14) _______________________
15) Shri/Smt._____________________ 15) _______________________
16) Shri/Smt._____________________ 16) _______________________
17) Shri/Smt._____________________ 17) _______________________
18) Shri/Smt._____________________ 18) _______________________
19) Shri/Smt._____________________ 19) _______________________
20) Shri/Smt._____________________ 20) _______________________
21) Shri/Smt._____________________ 21) _______________________
22) Shri/Smt._____________________ 22) _______________________
23) Shri/Smt._____________________ 23) _______________________
24) Shri/Smt._____________________ 24) _______________________
25) Shri/Smt._____________________ 25) _______________________

Car Parking Space

More expensive than the car itself
Car parking charges at Nariman Point costlier than fuel charges

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 35
Chapter - 2 New Model Bye-Laws

ANNEXURE - 1
(UNDER BYE-LAW NO.18)

MEMBERSHIP OF CORPORATE BODIES IN

CO-OPERATIVE HOUSING SOCIETIES, TERMS & CONDITIONS

No. CHS-1791/CR-148/14-C- In exercise of the powers conferred by second provision to Sub-Section 1 of Section
22 of the Maharashtra Co-operative Societies Act,1960 (Mah. XXIV of 1961), and in supersession of Government Order
No. CSL. 1062/13480-J dated 7th July, 1963, CSH, 16-C-4, dated 13th June, 1966, CSH 1768/12608-C-4 dated 6th
January, 1969, CSH, 1663/36188-C-4 dated 26th June, 1971, CSH 1079/53609/14-C dated 24th March, 1980 and CHS
1791/CR 148/14-C dated 9th November, 1993, the Government of Maharashtra hereby lays down the following terms and
conditions subject to which a firm or company may be admitted as a member only of a Society which is a federal or urban
Society or which conducts or intends to conduct an industrial undertaking namely:

1) The applicant of the firm or company for admission to the membership of the Society is made as provided by
Rule 19 of the Maharashtra Co-operative Societies Rules, 1961 and is signed by the person duly authorised in
that behalf by the firm or company, as the case may be.
2) The Head Office or branch of the firm or company is within area of operation of the Society.
3) The firm or Company carries on its business within the area of operation of the Society.
4) The firm or Company purchases at least ten shares of such Society. and
5) The aims and objects of the firm or company are not contrary to those of the Society.Provided that in the case
of an urban society which is a housing society the following special terms and conditions shall apply subject
to which a firm or company may be admitted as a member of such society, namely.
a) The bye-laws of the society concerned do not contain any provision prohibiting the firm or the company
from becoming its member.
b) The firm or the company concerned is a corporate body or registered body.
c) The memorandum and the articles of association of the firm or the company concerned provide for the
provision of dwelling houses by them to their employees.
d) The firm or the company concerned holds land or building only for the purpose of providing residential
accommodation to its employees.
e) The memorandum and the articles of association (if any) allow the firm or the company as the case may
be to utilise its funds for providing its employees with dwelling houses and the firm or the company agrees
to pay out of its own funds the full cost of dwelling houses to be allotted to its employee.
f) The firm or company concerned pays to or deposits with the society in advance, the whole of the
proportionate cost of construction and other charges.
g) The firm or company concerned gives an undertaking to the society that it shall not allow any of its employees
to occupy or to continue to occupy any tenament from time to time, unless the employee makes an
application through such firm or company and is admitted as nominal member and continues to be such
member of the society.
h) The number of firms and companies admitted to the membership of any such society shall not exceed 50
per cent of the total membership of the Society.
i) The number of tenaments allotted to firms and companies shall not exceed 50 per cent of the total number
of tenaments in the Society.
j) The management of the Society or Committee shall consist of not more than one fourth members of the
firms and companies and the remaining shall be from the individual members and such provisions shall be
made in the bye-laws of the Society.
By order and in the name of
The Governor of Maharashtra.

36 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 2 New Model Bye-Laws

ANNEXURE II
LIST OF FORMS PRESCRIBED UNDER THE BYE-LAWS

The Bye-law No. Appendix at which the form

under which the Name of the Form in Column No. 2 is enclosed.
form is prescribed

1 2 3
9 Share Certificate 1
17(b) The Form of application for membership, of the Society 2
by a Nominee/heir, who is a minor, through his Guardian/
Legal Representative.
19 and 66(iv) The Form of application for membership of the Society 3
by an Individual.
17(b) and The Form of Undertaking to be furnished by the Prospective 4
19(iv) Member to use the flat for the purpose for which it is
purchased.
19A(v) The Form of Undertaking to be furnished by the person, on 5
whom the Prospective non-earning member is dependent
for discharge of liabilities to the Society.
19 (C) The Form of application for membership of the Society by 6
a firm, a Company or a Body Corporate.
19 (B) The Form of application for Associate membership by an 7
Individual, who desires to hold shares jointly, with another
person, who is already admitted to membership of the Society.
19 (B) The Form of application for Associate membership where 8
both the persons apply for Associate membership at a time.
19 (B) The Form of application for Associate membership by 9
a Firm or a Company or a Body Corporate with the person
already admitted to membership of the Society.
19 (B) The Form of application for Associate membership, where 10
the Firm, the Company or the Body Corporate and the other
person desires to apply for such membership at a time.
118 (v) No Objection Certificate and Undertaking from the Original 10 (A)
Member to be submitted by the Associate Member intending
to be a Member of the Managing Committee of the Society.
20 and The Form of Application for Nominal membership by the 11
43(2)(ii) Sub-letter, the Licensee or the Caretaker.
24 and 76(a) The Form of letter of allotment of flats to members. 12
27(a) The Form of Notice of Resignation of membership of the 13
Society by a member.
32 The Form of Nomination by a member. 14
34 The Form of Application for membership by the Nominee/Nominees. 15
35 The Form of Notice, inviting claims or objections to the 16
transfer of the shares and the interest of the Deceased
member in the Capital/property by the Society.
35 The Form of application for membership by the Heir of the 17
Deceased Member of the Society.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 37
Chapter - 2 New Model Bye-Laws
The Form of Indemnity Bond.
34 (1) Where there are more nominees than one. 18
35 (2) Where there is no nomination. 19
38(a) The Form of Notice of intention of a member to transfer 20(1)
his shares and interest in the Capital/Property of the Society.
38(a) The Form of letter of consent of the Proposed Transferee 20(2)
for the transfer of the shares and interest of a member
(Transferor) to him (Transferee).
38(e)(i) The Form of application for the transfer of shares and interest
in the Capital/Property of the Society by the Proposed Transferor.
(i) Being an individual. 21
(ii) Being a Body Corporate. 22
38(e)(ii) The Form of application for membership of the Society
by the Proposed Transferee.
(i) Being an individual. 23
(ii) Being a Body Corporate 24
40(d)(ix) The Form of Declaration for not holding immovable 25
property in any Urban Agglomeration specified under the Urban
Land (Ceiling and Regulation) Act, 1976, exceeding 500 sq.mts.
(to be given by the Transferor).
17(b), 19A The Form of Declaration for not holding immovable property 26
(vii) 19C(iv) in any Urban Agglomeration specified under the Urban
and 38(e) Agglomeration specified under the Urban Land (Ceiling &
(xi) Regulation) Act, 1976, exceeding 500 sq. metres. To be given
by the Transferee or the Person seeking direct admission to
membership of the Society.
The Form of Undertaking about registration of the Transfer
of a flat under Section 269 AB of the Income Tax Act.
38(e)(xi) (i)To be given jointly by the transferor and the transferee. 27(1)
19(A), (vii) (ii) To be given by the person seeking direct admission to the 27(2)
and 19C(iv) membership of the Society.
40 The Form of Intimation by the Society to the transferee 28
about exercise of rights of Membership by him.
43(2)(i) The Form of application for permission to sub-let, give on leave 29
and licence or caretaker basis his flat or part thereof.
62 The Form of application for permission to hold more than 30
one flat in the building/buildings of the Society.

ANNEXURE - III
1. These Rules shall be called the Rules of Election of a member of the Managing Committee of the
Co-operative Housing Society Ltd. They shall be deemed to have come into force from the date of their approval
by the Registering Authority.
2. Every Managing Committee shall hold elections before expiry of its term.
3. The members of the Society on the Register of Members as on 31st December, if the election is due during
subsequent period between 1st January to 30th June, and as on 30th June if election is due during subsequent
period between 1st July to 31st December, and who has completed two years from the date of enrollment as a
member should only be eligible to vote in the election to the Managing Committee of the Society.
4. The provisional list shall be prepared by the Managing Committee as per (3) above and shall be notified on the

38 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 2 New Model Bye-Laws
Notice Board of the Society, 60 (sixty) days before the date of election, inviting suggestions and objections in
respect of the names of the members, within a period of 8 (eight) days, from the publication of such list.
5. After considering the suggestions and objections, if any, received, the Managing Committee shall publish a
final list of members eligible to vote, within two days of the last date as mentioned at 4 above.
6. The provisional and final list of members referred to above shall be in the Appendix “A” appended to these Rules.

7. After the final list, the Managing Committee shall appoint from amongst the members who are not candidates
for election or who have neither proposed nor seconded candidature of any member, or any other person, as
Returning Officer. However, in case of member being appointed as Returning Officer, the managing committee
shall obtain an undertaking from such member that he will not contest the election nor propose or second any
candidate. The Returning Officer shall have authority to appoint such polling staff as he deems necessary.
8. Where the Managing Committee has failed to appoint a Returning Officer, the Registering Authority shall
appoint a Returning Officer and polling staff. The cost of the Returning Officer and Polling Staff shall be borne
by the Society.
9. The Returning Officer shall draw and declare a Programme of various stages of election, on the Notice Board of
the Society, as indicated herein below, not later than seven days of the date of publication of final list of voters
of the Society.
The Returning Officer shall submit copy of such Programme to the Registrar and the concerned Housing
Federation.
(i) Last date for making nominations ....... 7 days from the date of declaration of election
....... programme.
(ii) The date of publication of list of ....... On the last date and after the expiry of the time
nominations received. ....... for Nomination.
(iii) Date of scrutiny of nominations ....... Next day of the last date for making nomination.
(iv) Date of publication of list of ....... Next day after the date of completion of scrutiny.
valid Nominations.
(v) Date by which candidature may be ....... After clear 15 days from the date of scrutiny.
withdrawn.
(vi) Date of publication of final list ....... The date next succeeding the last day of
contesting candidates ....... fixed for Withdrawal of candidature.
(vii) Date and time during which and ....... Minimum 5 days after the date of withdrawal
the place at which the poll shall be taken. ....... (time & place to be fixed by Returning Officer).
(viii) Date, time and Place for counting votes ....... Immediately after polling is over.
(ix) Date of declaration of results of Votes ....... Immediately after counting of votes.

Explanation :- If the last date in reckoning dates as specified in the above cases is a public holiday, the
next succeeding working day shall be fixed for the respective events.

10. The functions of the Returning Officer shall be as under:

i) To draw up a detailed programme of election to the managing committee of the society, after taking into
consideration the various stages of election process, as enumerated in 9 above.
ii) To invite nominations to receive and scrutinise them to exhibit list of valid nominations and list of final
nominations remaining after withdrawal of nominations, if any.
iii) To arrange for election by ballot in accordance with the provisions of the Election Rules.
iv) To furnish the result of election to the Chairman of the society for being declared at the General body
meeting/Special general body meeting of the society.
v) To take such other actions as are necessary for end incidental to the election to the Managing Committee
of the society.
11. The nominations from the members shall be in “Appendix (B)” appended to the Rules.
12. No members of the society shall be eligible to participate in the election of the managing committee of the
society, if

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 39
Chapter - 2 New Model Bye-Laws
i) He is in arrears in respect of any charges and any other amounts due to the society as on the date of
scrutiny of nomination papers.
(ii) He has incurred any of the disqualifications as mentioned in the Maharashtra Co-op. Societies Rules, 1961
and the bye-laws of the society.
(iii) He has not completed two years of his enrollment as member of the society as on date of nomination.
13. The nominations received till the last date and hour fixed for receiving nominations shall be scrutinized by the
Returning Officer on the date fixed for scrutiny of nomiations, in the presence of the candidates or their duly
authorised representatives and the list of the valid nominations shall be published on the Notice Board of the
society as per election programme.
The candidates whose nominations are rejected shall be informed by the Returning Officer, in writing, of the
reasons for rejection of their nominations on the same day, in form at Appendix “B-2”.
14. The candidates, whose nominations have been declared valid shall be allowed a time of 15 days (as required
u/s. 152A of M.C.S. Act 1960) from the date of publication of the list of valid nominations, to withdraw their
candidature by means of a letter handed over to the Returning Officer.
15. Immediately after the expiry of period allowed for withdrawal of candidature, a final list of the candidates
contesting the election shall be notified on the notice board of the society.
16. The Voting at the election shall be Secret Ballot.
17. The ballot paper shall be in the form of Appendix ‘C’ appended to these Rules. It shall bear the seal of the
Society and the counterfoil thereof shall bear the initials of the Returning Officer.
18. The names of the candidates in the ballot paper shall be arranged in alphabetical order with surname appearing
first.
19. The date, time and place of voting shall be declared in the election programme.
20. The ballot box shall be so constructed that ballot papers could be conveniently put into it but could not taken
out, without the box being unlocked.
21. On the date of the polling, the empty ballot box shall be shown to the candidates or their authorised agents, if
any and present 15 minutes before the time fixed for commencement of the poll and shall be locked and sealed
in their presence.
22. Each member-voter shall be supplied with an authenticated ballot paper, after satisfying his identity and after
obtaining his signature on the counterfoil of the ballot paper.
23. Member-Voter coming to the polling station after expiry of the time allowed for voting shall not be allowed to vote.
24. Immediately after the completion of voting, the ballot box shall be sealed on the presence of the candidates or
their authorised representatives, if present.
25. The counting of votes shall be done immediately after the polling is over.
26. The Returning Officer shall submit to the Chairman of the Society a report indicating the number of votes, who
voted, number of valid and invalid votes, and the votes polled by each candidate along with his certificate that
the polling was peaceful and accordance with the Election Rules.
27. The names of the candidates with votes polled by each of them shall be put on the Notice Board of the Society
at the conclusion of the counting of votes.
28. The final result of election shall be declared in the ensuing Annual General Body Meeting or Special General
Meeting as the case may be.
29. All the records pertaining to the election shall be carefully preserved in a box duly locked and sealed by the
Secretary of the Society for a period of 3 months and destroyed thereafter. However, if the result of the election
is disputed, the records pertaining to election shall be preserved until the final decision of the dispute.
30. The Committee shall be constituted as enumerated under Section 73 (3) of the M.C.S. Act, 1960.
31. If for any reasons beyond the control of the Society, it is not possible to observe the time schedule prescribed
under these Rules, the Returning Officer of the Society may revise the same with due notice to members and
with due consent of the concerned Housing Federation. The Returning Officer shall inform such revision of
schedule to the Registrar.

40 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 2 New Model Bye-Laws

APPENDIX “A”
Provisional/Final list of members of the .....................................................................................................................
Co-operative Housing Society Ltd .............................................................................................................................
.................................................................................................................................................................................
as on 31st December /30th June ..............................................................................................................................

Sr. No. Sr. No. in the Name of the member Date of admission Remarks
members and his flat/ House no. to membership
register (‘I’ Form)

1 2 3 4 5

(SEAL)
Hon. Secretary / Chairman
................... Co-op. Housing Society Ltd.

Place :
Dated:

Note:- There is a wrong impression amongst some

persons that a member of the Society who has not
completed two years cannot contest and vote at
Managing Committee Elections. The gazette dated 29
O c t o b e r, 2 0 0 3 i s s u e d b y t h e C o - o p e r a t i v e
Department signed by Officer, Shri Yashwant Khawle,
has clarified that newly elected members of Housing
Societies can vote at the elections. This clearly implies
that they can contest the Managing Committee
Elections and can be an Office bearer also.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 41
Chapter - 2 New Model Bye-Laws

APPENDIX “B”
Form of nomination paper for election to the post of the members of the Managing
Committee of the ......................................................................................................................................................
Co-operative Housing Society Ltd. ............................................................................................................................
.....................................................................................................................................................................
for the period from ................................................................ to .................................................................
Name of the Candidate: ............................................................................................................................................
Address of the Candidate ..........................................................................................................................................
.................................................................................................................................................................................
*Contesting for Reserve seat *Yes / No
(for lady Candidate only)
Name of the Proposer ...............................................................................................................................................
Address of the Proposer ...........................................................................................................................................
.................................................................................................................................................................................
Name of the Seconder ..............................................................................................................................................
Address of the Seconder ...........................................................................................................................................

................................................ ........................................................
Signature of the Signature of the
Seconder Proposer

Place :
Date :

* Struck out whichever is not applicable.

DECLARATION BY THE CANDIDATE

I, Shri/Shrimati ..........................................................................................................................................................
hereby signify my willingness to serve as Member of the Managing Committee of the
............................................................................................................................ Co-operative Housing Society Ltd.
................................................................................................................................. if I am elected to the said post.

Place :
Date :
..........................................................
Signature of the Candidate

42 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 2 New Model Bye-Laws

APPENDIX “B” - 1
Received the nomination paper proposing and seconding Shri/Shrimati .............................................

.......................................................................................................................................... as a candidate for

election to the post of the Managing Committee * ( General / Reserve seat) of

the .......................................................................................................... Co-operative Housing Society Ltd.,

................................................................................................................................................. for the period

from ................................................................................ to ................................................................................

Place :
Date :

Signature of the Returing Officer

* Struck out which ever is not applicable.

REPLY
Member
You have not replied to my last complaint send to
TO
you by registered A. D. This time I have made a
very hot and sensational complaint against you.
THE
Secretary
Your last complaint was so hot that it got burnt
COMPLAINING
during transit. Tell me what else could I do for
you.
MEMBER

INSURANCE POLICY FOR DEFAULTERS

Insurance Agent : Sir we have got many policies
for protecting your property
from flood, theft etc.,
Secretary : If you have a policy for recovery
of dues then I shall take one.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 43
Chapter - 2 New Model Bye-Laws

APPENDIX “B” - 2
The nomination received from Shri/Shrimati ................................................................................
is rejected for the following reasons :-

1.

2.

3.

Signature of the Returning Officer

Place :
Date :

APPRECIATION OR DEPRECIATION

Secretary tells his wife : See I have been honored with so

many flowers on being appointed as
the new secretary.

Wife : I too shall honour you if you devote time

for the family’s need instead of wasting
your time on society matters and spoiling
the relations with our members.

THE PRACTICAL SECRETARY

Secretary : Instead of filing a suit against the defaulter let all the members
take out a morcha to the defaulting members residence. Perhaps he might pay up the
amount without us having to pay the legal fees for recovery of dues.

44 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 2 New Model Bye-Laws

APPENDIX “C”
Form of Ballot Paper
Election to the post of the Members of the Managing Committee of the
................................................................................................... Co-operative Housing Society Ltd., for
the period from …...........………...........................….. to ………….....….....................…............

Full name of the Candidate Mark of vote

FOR GENERAL POSTS

1. Shri / Smt. .............................................. .................................................

2. Shri / Smt. .............................................. .................................................

3. Shri / Smt. .............................................. .................................................

4. Shri / Smt. .............................................. .................................................

5. Shri / Smt. .............................................. .................................................

6. Shri / Smt. .............................................. .................................................

7. Shri / Smt. .............................................. .................................................

For RESERVE POSTS

1. Shri / Smt. .............................................. .................................................

2. Shri / Smt. .............................................. .................................................

3. Shri / Smt. .............................................. .................................................

Seal Signature of the Returning Officer

of the
Society

Ha Ha Ha.
Do You Agree.
Many Members of the Managing Committee have
not read the Election Rules

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 45
Chapter - 2 New Model Bye-Laws

APPENDIX “1”
(Under the Bye-Law No. 9)
Specimen of Share Certificate
Share Certificate No. _____________
Share Certificate No. ___ Members Regn. No. ____ No. of Shares____
Members
Regn. No. _______ No. of shares_______. SHARE CERTIFICATE
SHARE CERTIFICATE
_______________ Co-op. Housing Soc. _____________ Co-operative Housing Society Ltd. _______________
Ltd. ______________________________ _________________________________________________________
(Registered under the M.C.S. Act, 1960) (Registered under the MCS Act, 1960)
Regn. No. __________ Date __________ Regn. No. _________ Date _________

This is to certify that Shri/Smt/M/s.

_________________________________ This is to certify that Shri/ Smt./M/s. ______________________
_____________________________ is the _____________________________ is the Registered Holder of
Registered holder of ___________ full paid ______ full paid up shares of Rs. fifty each numbered from _____ to
up shares of Rs. fifty each numbered from ______ both inclusive, in ________________Co-op. Hsg. Socy. Ltd.,
________ to _______ both inclusive, in __________________________ subject to the Bye-laws of the said
_______________ Co-op. Hsg. Socy. Ltd., Society.
__________ subject to the Bye-laws of the
said Society. Given under the Common Seal of the said Society at ___________
Given under the Common Seal of the said this day of ______ 20 ____
Society at ________ this day of ____ 20__

Authorised Secretary Chairman

M. C. Member
Seal
Recieved the Share Certificate of the Authorised Secretary Chairman
Reciever’s Society M. C. Member
Date _______20 Signatory

MEMORANDUM OF TRANSFERS OF THE WITHIN

MENTIONED SHARES
Date of Transfer Regn. No. To Whom Regn. No.
Transfer No. of Transferor Transferred of Transferee

Authorised
M.C. Member Chairman Secretary

Authorised
M.C. Member Chairman Secretary

Authorised
M.C. Member Chairman Secretary

Authorised
M.C. Member Chairman Secretary

Flat xlumber should not be mentioned on the Share Certificate

Even if a Person/Corporate has more than one flat only one Share Certificate must be issued to the
member

46 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 2 New Model Bye-Laws

APPENDIX “2”
[Under the bye-law no.17(b)]
The form of application for membership of the Society by a nominee/Heir, who is a minor, through his Guardian/Legal
Representative.

To
The Secretary,
__________________________Co-op. Housing Society Ltd.,

__________________________
Sir,

Shri/Shrimati._______________________ who was the member of the _________________Co-operative

Housing Society Ltd., having address at ___________________________________ holding 5 shares of Rs. Fifty each
and the Flat no. _________ died on _______________ His/Her death certificate is enclosed. He/She had nominated
Shri/Shrimati._________________________ who is a minor/He had not made nomination.
His/Her heir Shri/Shrimati _______________________________________ is a minor.
1.Shri/Shrimati.________________________________ being his/her natural guardian/ guardian appointed by the
deceased member/ legal representative hereby make an application on behalf of the said minor for membership of the
___________________ Co-operative Housing Society Ltd., having address at _____________________and for transfer
of shares and interest of the deceased member in the capital* property of the Society to me on behalf of the minor
nominee/heir as provided under Rule 20 of the Maharashtra Co-operative Societies Rules,1961. The share certificate
held by the deceased member is enclosed.
An entrance fee of Rs.10 is sent herewith.
The particulars of the plot*Flat*house owned by the minor nominee heir or any of the members of the minor’s family or the
person dependent on the minor in the area of the operation of Society are given below:

S.No Name of the Particulars regarding Place where Reasons as to

minor nominee Plot*Flat*house owned by situated why it is necessary
or heir or his* her the minor nominee* to have a Flat in
family member heir or any of the mem- this Society.
or the person bers or the of the minor’s
dependent family or the person
on the minor. dependent on the minor

1 2 3 4 5

My particulars for the purpose of consideration of this application are as under:

Age : _______________________________________________________________________
Occupation : _______________________________________________________________________
Office Address : _______________________________________________________________________
Monthly Income : Rs. ____________________________________________________________________
I undertake to discharge all the present and future liabilities to the Society on behalf of in payment of the Society’s
the minor. *As I have no independent source of income, I enclose herewith the undertaking in the prescribed form, from
the person on whom I am dependent to the effect that he will discharge all the present and future liabilities to Society on
my behalf.
I enclose the undertaking in the prescribed form (Appendix -3) to use the Flat on behalf of the minor for the purpose
for which it was held* acquired by the deceased member and that any change of user will be made with the prior approval
of the Society.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 47
Chapter - 2 New Model Bye-Laws
*I enclose the undertaking in the prescribed form on behalf of the minor to dispose of the plot*Flat* house owned by
the minor or by the minor’s family member, or the person dependent on the minor, the details of which are given above.
I enclose herewith the undertaking, the prescribed form on behalf of the minor about registration of the transfer of the
Flat to the minor’s name through me under section 269 AB of the Income-tax Act. (Appendix -26).
I also enclose herewith the undertaking in the prescribed form regarding non-holding of any immovable property in
any urban agglomeration, specified under the Urban Land (Ceiling and Regulation) Act, by the minor, the area of which
excess 500 sq. metres.
I have gone through the registered bye-laws of the Society and undertake to abide by the same with any modifications
the registering Authority may make in them.
I undertake to discharge all outstanding liabilities against the deceased member and also pay the charges of the
Society in future on behalf of the minor.
I declare that I will take all actions as a member of the Society on behalf of the minor in his*her interest only.
On behalf of the minor, I request you to admit me as a member of the Society.

Place: Yours faithfully,

Date:
(Nominee-Heir who is minor)

(Through his guardian/legal representative)

Note : The undertaking about registration of the transfer of the Flat is not necessary where the minor is related to the
deceased member within the meaning of section 2(41) of the income-tax Act or if the consideration of transfer is
Rs. 75,00,000/- or less.
* Strike out which is not applicable.

Our Comment
Amendment is required in Appendix 2. The income tax act has been amended and there is
no need to give any form as mentioned in Section 269AB. Even the Declaration under ULC
Laws as regards holding Vacant land in excess of 500 Sq. Mts., is not required to be given.

ASKING FOR THE IMPOSSIBLE

Secretary at the time of pooja organised by the society.

Lord, please see to it that my tenure as secretary passes of peacefully, let there be
enough water in our water tanks (let none of the BMC Officers catch us for using
boosters), let my members not put big objects through their bathrooms and let the
plumbing line be choked as minimum as possible, let there be
no necessity of major repairs, let their be no major fights
amongst the members and above all let there be peace and
harmony amongst the members.

48 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 2 New Model Bye-Laws

APPENDIX-3
[Under bye-laws Nos.19(B) and 66(iv)]
The form of application for membership of the Society by an individual.
To,
The Chief Promoter-Secretary,
_____________________Co-operative housing Society Ltd.,(Proposed)*
_____________________

Sir,
Shri*Smt._______________________hereby make an application for membership of the ______________
_____________________ Co-operative Housing Society Ltd., (Proposed)* __________________________
I have been residing in the area of operation of the Society for the last ______ years. *I intend to settle down and reside
in the area of operation of the Society.
My particulars for the purpose of consideration of this application are as under:
Age : _____________________________________________________________________
Occupation : _____________________________________________________________________
Monthly Income : Rs. __________________________________________________________________
Office Address : _____________________________________________________________________
Residential Address : _____________________________________________________________________

I have purchased the Flat No. __________ in the building, named numbered as ____________admeasuring _________
sq. meters from the promoter (Builder) Shri/Shrimati/Messrs. __________________under an agreement under section 4
of the Ownership Flats, Act, a certified copy of which duly attested by the promoter (Builder), is enclosed.
* I declare that the said agreement is duly stamped as required under Bombay Stamp Act-1958 as to the registration, the
copy of which is enclosed.
OR
I give below the particulars of the plot*Flat* house owned by me or by any of the members of my family or the person
dependent on me in the area of operation of the Society:
S.No Name of the Particularsof the Plot*Flat* Location of Reasons as to
person house owned by the appli- the plot* why it is necessary
cant or any of the members Flat* house to have a Flat in
of his family or the person this Society.
family or the person
dependent on him in the area
of operation of the Society
1 2 3 4 5

I remit herewith a sum of Rs. 250/- towards value of 5 shares of Rs.50 each and Rs.100/- for entrance fee,
I undertake to discharge all the present and future liabilities to the Society.
OR
As I have no independent source of income, I enclose herewith the undertaking, in the prescribed form from the
person, on whom I am dependent to the effect that he will discharge all the present and future liabilities to the Society on
my behalf.
I also enclose here with the undertaking in the prescribed form that I will dispose of the plot*Flat* house owned by me or
any of the members of my family or the person dependent on me, the details of which are given in the application.
I also enclose the undertaking and the declaration in the prescribed forms about registration of the proposed acquisition
of right over the Flat under section 269 AB of the income-tax act and about non-holding of immovable property exceeding
500 Sq. Metres, under the Urban land (Ceiling and Regulation) act .

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 49
Chapter - 2 New Model Bye-Laws
I undertake to use the Flat for the purpose for which it is purchased by me and that any change of user will be made with
the prior approval of the Society. An under takiing to that effect in the prescribed form is enclosed herewith.
I have gone through the proposed* register bye-laws of the Society and undertake to abide by the same and any
modifications can be lone by the Registering Authority may make in them.
* I request you to please include my name in the application for registration of the Society.
OR
* I request you to please admit me as the member of the Society.

Yours faithfully,

Place : _____________________________
Date :
Attested by,

Chief Promoter/Chairman.
The expression “a member of family” means and includes husband, wife, son having no independent source of
income, unmarried daughter and the person dependent on the member.
Undertaking under Income Tax Act is not necessary if the consideration for the transfer is Rs. 75,00,000/- or less.
*Strike out which is not applicable

Our Comment
Amendment is required in Appendix 3. The income tax act has been amended and there is
no need to give any form as mentioned in Section 269AB. Even the Declaration under ULC
Laws as regards holding Vacant land in excess of 500 Sq. Mts., is not required to be given.

LUNCH TIME OR FASTING TIME

Secretary’s wife to their family friends who

have come for lunch.
Let us start having our lunch. If you will wait for my
husband than it might be dinner time and not lunch
time when he might return from the society office.

THE POOR CROREPATI

Member : Yes, my new maruti has costed me Rs. 3,50,000/- but the
society garage has costed me Rs. 15,00,000/- and on top of
that now you expect me to pay Rs. 250/- per month for garage
maintanence ?

Secretary : If you will not pay the parking charges than I have application
from members who are willing to pay more than the parking
charges fixed for garage holders to park their vehicles in front
of the garage.

50 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 2 New Model Bye-Laws

APPENDIX 4

ON A HUNDRED RUPEES STAMP PAPER

[Under the bye-law no. 17 (b) and 19 (A)(iv)]

The Form of Undertaking to be furnished by the Prospective Member to use the Flat for the purpose for which it
is allotted.
I*We, Shri*Shrimati*Messrs ____________________________________presenlty residing *having address at
_______________________ member*intending member of the _____________________ Co-operative Housing Society
Ltd. Proposed* Registered having address at ________________________ hereby give the undertaking that I*We will
use the Flat allotted to me*us* proposed to be acquired by me*us on cessation of membership of the earlier mentioned in
the letter which will be issued under bye-law no. 76(a) of the bye-law of the Society proposed*registered.
I/We further give the undertaking that no change of user will be made by me/us without the previous permission in writing
of the Committee of the Society.
______________________
Signature
*Strike out which is not applicable

Place :

Date :

THE PRACTICAL APPROACH

Manager tells the Auditor

Meet Smt. Secreatry’s husband, Smt. Chairmans Son & Smt. Treasures
husband. In reality the wives are the member but society’s business is
handled by these persons whom you can ask your queries.

FIXING THE REPAIRS PROBLEM

Secretary : After discussing the agenda on repairs for about three hours
we are unable to bifurcate the expenses on internal repairs
and external repairs therefore I declare that all expenses
pertaining to repairs be reimbursed by the society if
approved by the society in its managing committee meeting.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 51
Chapter - 2 New Model Bye-Laws

APPENDIX 5
ON A HUNDRED RUPEES STAMP PAPER

[Under the bye-law no. 19(A) (v)]

The Form of undertaking to be furnished by the person, on whom the Prospective
Non-earning member is dependent for discharge of liabilities to the Society.
To,
The Chief Promoter-Secretary,
_______________________________Co-operative Housing Society Ltd.,(Proposed)*
_______________________________
Sir,
Shri/Smt .___________________ had made an application for membership of the _________ _________Co-
operative Housing Society Ltd., having address at ___________________________________ He*She has no independent
source of income and is dependent on me. I, therefore, undertake to discharge all the liabilities present and future,
payable by him*her on his*her admission to membership of the Society, on his*her behalf as communicated to me directly
or through him*her from time to time, by the Society. On failure of such discharge in respect of dues, I shall also be liable
for recovery u/s 101 of the MCS Act, 1960, alongwith the said member who is dependent on me.
My details are given below :-
(1) Name : ____________________________________________________________________
(2) My address : ____________________________________________________________________
(a) Office : ____________________________________________________________________
(b) Residence : ____________________________________________________________________
(c) Telephone No. : ____________________________________________________________________
(3) Occupation : ____________________________________________________________________
(4) Name and full address of the employer : ____________________________________________________
(5) Monthly income : ____________________________________________________________________

Yours faithfully

*Strike out which is not applicable Signature

Place :

Date :

NEIGHBOURS ENVY OWNERS PRIDE

The new member has purchased the Flat for sixty

lakhs and so she thinks it is below her dignity to
mix with other Flat holders occupying similar
area. She prefers to keep friendly relations with
members who have bigger Flats.
52 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 2 New Model Bye-Laws

APPENDIX 6
ON A HUNDRED RUPEES STAMP PAPER

[Under the bye-law no. 19(C)]

The Form of application for membership of the Co-operative Housing Society by a
Firm/ A Company/ A Public Trust or any other Body Corporate.
To,
The Secretary/Chief Promoter
____________________________ Co-operative Housing Society Ltd.
Sir,
We M/s. _________________________________ having address at ________________________ hereby make an
application for membership of the _______________Co-operative Housing Society Ltd. (*Proposed), having address at
_____________________________.
We send herewith an amount of Rs. 600/- (Rupees Six Hundred only), being the value of 10 shares of Rs. 50 each and
entrance fee of Rs.100/-.
Shri/Shrimati ____________________________ has been authorised by us to sign the application for membership of
the Society on our behalf and furnish such information as is needed you for the purpose of consideration of our application
for admission to the membership of the Society. A true copy of the authority is enclosed for your record.
We have purchased __________ Flat in the building*/buildings known/*numbered as _______________________
constructed by the Promoter (Builder)/ (Seller) for housing our following bonafide employees viz.-
(1) Shri/*Smt : _________________________________________________________________________
(2) Shri/*Smt : _________________________________________________________________________
(3) Shri/*Smt : _________________________________________________________________________
(4) Shri/*Smt : _________________________________________________________________________
(5) Shri/*Smt : _________________________________________________________________________
We will not allow any other employee to occupy any of the Flats purchased by us without the previous permission of the
Society.
We declare that the said agreement duly stamped as required under Bombay Stamp Act a copy of which is enclosed
herewith.
We undertake to use the said Flat/Flats for the purpose mentioned in the letter to be issued to us, under the bye-law no.
76(b) of the bye-laws of the Society and further add that no change of user will be made without the previous consent in
writing of the Committee of the Society, the undertaking to that effect in the prescribed form is enclosed herewith (Appendix-3).
The undertaking and the declaration in the prescribed forms about registration of the proposed acquisition of right over
the Flat, under Section 269AB of the Income-tax Act and about non-holding of immovable property in excess of 500 Sq.
Mtrs. under the Urban Land (Ceiling and Regulation) Act are also enclosed.
The aims and objects of our firm/company are not contrary to those of the Society.
We have gone through the registered*/proposed Bye-laws of the Society and the notifications issued by Government from
time to time under Section 22 of the Maharashtra Co-operative Societies Act, 1960, regulating membership of corporate
bodies, and we undertake to abide by the same with any modifications that the Registering Authority/Government respectively
may make in them.
The Articles and Memorandum of the Company and also the Registration Certificate of our Company is enclosed.
FOR AND ON BEHALF OF THE

(Signature of the Applicant)

*Strike out which is not applicable
Place :

Date :

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 53
Chapter - 2 New Model Bye-Laws
APPENDIX - 7
(Under the bye-law Nos. 19B & 19C)
The Form of application for Associate Membership by an individual, who desires to hold shares
jointly with another person, who is already admitted to membership of the Society.
To
The Secretary,
_____________________Co-operative housing Society Ltd.,(Proposed)*
_____________________
Sir,
Shri*Shrimati _______________________ is already a member of the _________________Co-operative Housing Society
Ltd., having address at _________________________ holding five fully paid shares or Rs. Fifty each.
He* She desires Shri* Shrimati ______________________________ to join him* her as an associate member for the
purpose of holding the shares jointly with Shri* Shrimati _____________________________.
Accordingly, I make this application for admitting me as an associate member to Shri* Shrimati ________________
readmit her with the entrance fee of Rs. 100/-
On my/our admission as an Associate member by the Society, we shall be jointly and severally liable to discharge the
present and future liabilities of the Society.
The right of attending General Body Meetings and voting at them will ordinarily be exercised by Shri* Shrimati
_________________________ whose name stand first in the share certificate. The name of Shri*Smt.
_____________________________shall stand second in the share certificate and he*she ( the Associate member) shall
have no rights or previlages of a member, except attending General Body Meetings of the Society and voting at them,
provided that the member whose name stands first in the share certificate is absent at such meetings as mentioned in
section 27 of MCS Act, 1960.
I/We request you to admit meus an Associate members and include my our names as an Associate members as an
Associate member in the share certificate just after the name of the first member.
The consent of the first member for my/our admission as an associate member is given below.
Place :
Date : Yours faithfully,
(Signature of the applicant whose)
whose name to stand second
in the share certificate)
I, Shri* Shrimati _____________________a member of the __________________________Co-operative Housing Society
Ltd, having address at ________________________________and holding five paid up shares of Rupees fifty each recommend
the application made by Shri* Shrimati _____________________ for associate membership of the Society for the purpose
of holding the shares jointly on terms and condition set out in the above application. The name of Shri* Shrimati
_____________________ be added in the share certificate (enclosed herewith), after my name.
________________________________
Signature of the first Member
* Strike out which is not applicable.

Place :
Date :

Father is the member of the Society.

The father has a got two sons. The elder son takes interest in the affairs of the Society. In the event
he makes the elder son an associate member then there can be a WWF amongst the two
daughters-in-laws. This could be one of the reasons why father does not make the son as an
associate member inspite of the fact that it is specifically stated that Associate Member will not
have bights or privileges of a member except attending General Body Meetings of the Society and
voting at such Meetings.

54 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 2 New Model Bye-Laws

APPENDIX - 8
{Under the bye-law no. 19(B)}
The Form of application for associate Membership by an individual, where both
the persons apply for associate membership at a time.
To,
The Secretary/Chief Promoter
____________________________________Co-operative Housing Society Ltd.,(Proposed)*
____________________________________
Sir,
We, the undersigned Shri/Shrimati __________________________and Shri*Shrimati ______________ hereby make an
application for associate membership of the______________Co-operative Housing Society Ltd., (*proposed) having address
at ___________________________________________ for the purpose of holding the shares of the Society jointly.
We have paid the full value of five shares of Rupees fifty each along with entrance fees at Rs. 100/- each, as required
under the bye-laws of the Society.
We will be jointly and severally liable to discharge the present and future liabilities of the Society.
The right of attending and working at General Body Meeting of the Society will ordinarily be exercised by Shri* Shrimati
______________________________ whose name should stand first in the Share Certificate. The name of Shri/Shrimati
_______________________________ will stand second in the share certificate and he/she (Associate member) shall have
no rights or privileges of a member except attending General Body Meetings of the Society and voting at them provided the
member whose name stands first in the share certificate is absent at such meetings.
The share certificate should please be issued in our names in the order mentioned above.

Yours faithfully,
(1) ______________________
(Signature of the applicant whose
name to stand first in the share certificate)

(2) ______________________
(Signature of the applicant whose
name to stand second in the share certificate)
* Strike out which is not applicable.

Place :
Date :

Winning over the Critic

The tounge does not have a bone and so it slips

occasionally. It is our society’s policy to make the
critic an office bearer so that we can avoid some
amount of criticism.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 55
Chapter - 2 New Model Bye-Laws

APPENDIX - 9
{Under the bye-law no. 19 (B)}
The form of application for Associate membership by a Firm, or a Company or any other
Body Corporate with the person already admitted to membership of the Society.
To,
The Secretary,
____________________________________Co-operative housing Society Ltd.,(Proposed)*
____________________________________
Sir,
Shri* Shrimati ___________________________ is already a member of the ________________ _________________
Co-operative housing Society Ltd., having address at ____________ ____________________ holding five fully paid up
shares of Rupees fifty each.
He/She desires M/s._________________________________________________________ having address at
___________________________________________________ to join him/her as an Associate member for the purpose
of holding the shares jointly with him* her.
Accordingly, we make this application for admitting us an associate member to Shri/Shrimati
______________________________ and remit herewith entrance fee of Rs.100/- .
(The signatory to the application for associate membership is duly authorised by us to sign the application on our
behalf. A certified copy of the authority in this behalf is enclosed).
On our admission as an Associate member by the Society, we shall be jointly and severally liable to discharge the
present and future liabilities to the Society.
The right of attending General Body Meetings and voting at them will ordinarily be exercised by Shri/ Shrimati
_____________________________________ whose name stands first in the share certificate. We, M/s.
____________________________________ have no rights or privileges of a member, except attending and voting at General
Body Meetings at which Shri/Shrimati ___________________________ remains absent.
We hereby declare that we are eligible for membership of the Society as provided under Bye-law no. 18.
We hereby submit the Article of Association and Memorandum of Association & Company registration Certificate.
We request you to admit us an Associate member and include our name in the share certificate next after the name of
Shri* Shrimati _____________________________________________.
The consent of Shri* Shrimati ____________________________ for our admission as an Associate member is given
below.
FOR AND BEHALF OF
___________________________
Place : ___________________________
Date : (Signature of the Applicant)
I, Shri* Shrimati ____________________________a member of the __________________ Co-operative Housing Society
Ltd., having address at _____________________and holding five fully paid up shares of Rupees Fifty each, recommend the
application made by M/s. ______________for Associate Membership with me for the purpose of holding the shares of the
Society jointly on terms and condition set out in the above application. The name of
M/s.________________________ be added in the share certificate (enclosed herewith) after my name.

(Signature of the First Member)

Place :
Date :

Ha Ha Ha.
Definition of MSEB?
Monday to Sunday Electricity Bandh?
56 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 2 New Model Bye-Laws

APPENDIX - 10
{under the bye-law no.19 (B)}
The form of application for Associate Membership where the Firm the
Company or any other Body Corporate and the other person desire to apply
for such membership at a time.
To
The Secretary*/ Chief Promoter,
____________________________Co-operative housing Society Ltd.,(Proposed)*
____________________________
Sir,
We, the undersigned, Shri* Shrimati _______________________________and M/s. ___________ _____________
hereby make application for Associate Membership of the ____________________ Co-operative Housing Society Ltd.,
(*proposed) having address at _______________________________________________ for the purpose of holding
shares of the Society jointly.
Both of us, on admission to associate membership of the Society, shall be jointly and severally liable to discharge the
present and future liabilities to the Society.
The right of attending and voting at General Body Meeting of the Society will ordinarily be exercised by Shri* Shrimati
_______________________________ whose name should stand first in the share certificate .
The second signatory to the application is duly authorised to sign the application on behalf of M/s _______________
A certified copy of the authority is enclosed herewith. The name of M/s. ___________________________ should stand
second on the share certificate.
M/s.________________________ shall have no rights or privileges of a member except the right of attending and
voting at General Body Meeting at which Shri* Shrimati.__________________, whose name would stand first in the share
certificate, remains absent at such meetings.
Both of us request you to please accept the application for associate membership of the Society and issue share
certificate in the joint names arranged in the order suggested above.
Yours faithfully,
(1) ______________________
Place : (Signature of the applicant whose
Date : name to stand first in the Share Certificate)

For and on behalf of

(2) ______________________
(Signature of the applicant whose
name to stand second in the Share Certificate)

* Strike out which is not applicable.

Place :
Date :

Practical Approach
It is our society’s policy to enroll the complainant as a
representative on the committee of the item which has been
criticized by him.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 57
Chapter - 2 New Model Bye-Laws

APPENDIX - 10A
{Under the bye-law no. 118 (v)}
No objection Certificate and Undertaking from the Original Member to be submitted by the
Associate Member intending to be a Member of the Managing Committee of the Society
From : ________________________________
Shri/Smt. : ____________________________
Flat No. : ______________________________
Mumbai, Date : _________________________

To,
The Chairman,
_______________________Co-op. Housing Society Ltd.,
_______________________
Dear Sir,
I, Shri/Smt. _________________ a member of the Society holding Share Certificate no. ______ jointly with Shri/Smt.
__________________ do hereby state that my name stands first in the Share Certificate and that Shri/Smt.
___________________ whose name stands second in the Share Certificate desires to contest election to the Managing
Committee of the Society for the year _______________.
Since I do not wish to participate in the said election and since I have no objection to Shri/Smt. _____ _______________
contesting the said election, I hereby surrender all my voting rights in favour of Shri/Smt. _____________________ to
enable him/her to contest the ensuing election to the Managing Committee and to hold office of the Committeeman, if
elected.
I hereby declare that I will not participate in any manner in general meeting of the Society or in election matter till such
time as Shri/Smt. __________________, if elected, continues to hold the office of the Committeeman.
Yours faithfully,
(Signature of the Original Member)

Transfer fee/free
Flat Purchaser : The society demands huge amount as
transfer. So I have written a letter
stating that I am ready to pay the
legitimate amount as transfer fee after
you approve of my transfer and intimate
to me in writing the official transfer fee.
By this way I am sure that I will be
saving substantial amount on interest.

58 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 2 New Model Bye-Laws

APPENDIX - 11
{Under the bye-laws No. 20 and 43(2) (ii)}
The Form of application for Nominal Membership by the Sub-lettee, the
Licensee or the Care-taker or Occupant
To
The Secretary,
________________________ Co-op. Housing Society Ltd.,
________________________
Sir,
Shri/Shrimati/Messrs._________________________, have entered into an agreement as per copy enclosed, with Shri*
Shrimati ____________________, and holding Flat No. ____________ in the building of the Society, for sub-letting/giving on
care-taker basis/leave and licence basis the said Flat/part of the said Flat.
I/We request you to admit me us a nominal member of the Society.
I/We remit herewith the entrance fee Rs. 100/-.
I/We are aware that being a nominal member, I/We have no rights or privileges of a member and cannot claim any share in any
form in the profits or assets of the Society.
I/We undertake to vacate the Flat/part of the Flat peacefully immediately on expiry of the period of agreement or the extended
period.
I/We have gone through the bye-laws of the Society and undertake to abide by them with any modifications, the Registering
Authority may make in them. I/We hereby undertake that we shall be liable for the payment of all the outgoings of the Society.
The consent of Mr. ______________________ for my/our admission as a nominal member of Society is given below.

Yours faithfully,

Place :

Date :

Shri/ Smt. ________________________ a member of the _________________ Co-operative Housing Society Ltd.,
___________________ give my consent for Mr. ________________ to be admitted as a Nominal Member of the Society.

(Signature of the member)

Co-operative Society/Home ground for Prestige issue?

Co-operative spirit is like the appeal of a politician for votes. Empty promises. The
name may be Mitra Parivar.. There might be disputes because of prestige issues and
the interpretation of words might be done by the courts and not the members.
Believe it or not.
There is a society in Bombay where a number of retired senior officers of the
Co-operative Departments have been residing. Yet at one point of time the
management of the society had to be done with the help of administrators. The
reason for the same could be prestige issue.?

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 59
Chapter - 2 New Model Bye-Laws

APPENDIX - 12
{Under the Bye-laws Nos. 24 and 76 (a)}
The form of Letter of Allotment of the Flat to the Member of the Society

To,
Shri//Smt. /Messrs. ____________________________
Dear Sir,
You are the member of the ________________________ Co-operative Housing Society Ltd., having address at
__________________________________ registered or deemed to be registered under the Maharashtra Co-operative
Societies Act, 1960 by the Assistant /Deputy/Joint Registrar of Co-operative Societies ________________________
under No._________________dated _________________.
2. You have purchased the Flat No. _________ admeasuring ___________Sq. Metres, constructed in the building
No._________ /Known as ___________________ on the plot No. _________ of ___________ admeasuring ___________
Sq. Metres. The Said Flat is deemed to have been allotted to you under bye-law no. 76(a) of the bye-laws of the Society/The
Flat No.____________ admeasuring __________ sq.metres, in the building of the Society numbered/known as
_____________________________constructed on the plot No._________________ of ___________________,
admeasuring _______________sq.metres stands alloted to you under bye-law no. 76 (a) of the Society on transfer of
interest in the said Flat by Shri/Shrimati ______________________ to you and approved by the General Body Meeting of
the Society held on _______________.
3. You will enjoy the right of occupation of the said Flat as provided under the bye-law no. 24(a) of the bye-law of the
Society.
4. So long as the said Flat stands in your name in the records of the Society, your right of occupying as per the bye-laws
of the Society, concerning sub-letting, giving on leave and licence or care-taker basis, the said Flat or part thereof or parting
with its possession in any other manner, maintenance of the Flat by the member and repairs to it, additions and alterations
in the Flat, avoiding any kind of nuisance, annoyance or inconvenience to other members of the Society, stocking or storing
of any kind of goods or materials, which are combustible, abnaxious or other goods for the storing of which permission of the
authority, under any law, relating thereto, is necessary, restrictions on holding more than one Flat, payment of charges of
the Society, transfer of shares held by you and your interest in the capital/property of the Society, use of the Flat for the
purpose mentioned in para 5 below, change of user and any other conditions laid down under these bye-laws but not
specifically mentioned hereinabove.
5. The Flat deemed to have been allotted to you shall be used for the purposes mentioned below:
(State here specifically the purpose for which the Flat in question was allotted/deemed to have been allotted by the Society).
6. An breach/breaches of the bye-law/bye-laws of the Society, which is/are considered by the Managing Committee
of the Society of serious nature shall render you liable for expulsion from membership of the Society and consequent
eviction from the Flat.
Yours Faithfully,

Secretary / Chairman
_____________ Co-op. Housing Society Ltd.

Place :
Date :

CAREFUL V/S CARELESS

Office bearers of Co-operative Societies are careful in saving small amounts.
Office bearers of Co-operative Societies are careless in matters connected
with conveyance of property.

60 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 2 New Model Bye-Laws

APPENDIX 13
{Under the bye-law no.27(a)}
The Form of Notice of Resignation of membership of the Society by a member.
To
The Secretary,
__________________________Co-operative Housing Society Ltd.,
__________________________
Sir,
I/We Shri/ Shrimati/Messrs_______________________ am/are a member of the _________ ______________ Co-
operative Housing Society Ltd., having address at _________________ holding _____ Shares of Rupees fifty each, amounting
to Rs. ________and the Flat No. ________________ in the building of the Society numbered*known as
________________________________.
I/We desire to withdraw from the Society and therefore give you a notice of three months of my/our intention to resign
membership of the Society, as required under the Bye-law no. 27(a) of the bye-laws of the Society.
I/We hereby state that I/we am/ are prepared to discharge in full the amount of liability to the Society as per records
of the Society before my/our resignation is considered by the Managing Committee of the Society.
OR
I/We authorise the Society to recover the charges of the Society, amounting to Rs. ___________
____________according to my records, from the value of my interest in the Flat.
On acceptance of my/our resignation, I/we will surrender the share certificate No._________ for shares numbering
from _____ to______ (both inclusive) for Rs ______________ to the Society and the vacant possession of the Flat for being
acquired by the Society. I we request you please to pay me/us the value of the shares referred to above and the value of my/
our interest in the Flat, due to me us after deducting the amount payable to the Society and outstanding against me/us.

Yours faithfully,

Place : ________________________
Date :

The Smart Secretary

Member : Why are you not recovering the amount due from the
defaulters?
Secretary : We do not force defaulters to clear their dues. The defaulters
Flat is almost mortgaged with us. Banks give us about 9 % interest. We
charge 21% interest. If he does not pay the dues then In future his legal
heirs are bound to approach us for transfer of Flat. Now what is your
opinion?
T.D.S. (or tedious)
Tax deducted at Source is normally overlooked by society’s office bearers
because it is the legacy of the present committee to the future committee. The
provisions are frightening but implementation is .........

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 61
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APPENDIX 14
(Under the Bye-law no. 32)
FORM OF NOMINATION TO BE FURNISHED IN TRIPLICATE
To,
The Secretary,
_______________________ Co-operative Housing Society Ltd.,
_______________________
Sir,
I, Shri/Shrimati _________________________ am the member of the _________________ Co-operative Housing Society
Ltd., having address at _______________________________________.
2. I hold the share certificate No.____, dated ____________ for five fully paid up shares of Rupees fifty each, bearing
numbers from ________ to _________ (both inclusive), issued by the said Society to me.
3. I also hold the Flat No.______ admeasuring _______Sq. Metres, in the building of the said Society, known/numbered
as _______________________________________.
4. As provided under Rule 25 of the Maharashtra Co-op. Societies Rules, 1961, I hereby nominate the persons whose
particulars are as given below :

S.No Name/s of Permanent Address Relationship Share of each Date of birth

Nominees of the Nominee/s with the of the Nominee of Nominee/s
Nominator (percentage) if the Nominee/s
is a minor

1 2 3 4 5

(1)

(2)

(3)

(4)

(5)

5. As provided under Section 30 of the Maharashtra Co-op. Societies Act, 1960 and the Bye-law no. 36 of the bye-laws
of the Society, I state that on my death, the shares mentioned above and my interest in the Flat, the details of which are
given above, should be transferred to Shri/Shrimati _________________________________, the first named nominee, on
his*her complying with the provisions of the Bye-laws of the Society regarding requirements of admission to membership
and on furnishing an indemnifying the Society, against any claims made to the said shares and my interest in the said Flat
by the other nominee/nominees.
6. As the nominee at Sr. No.____ is the minor, I hereby appoint Shri/Shrimati ___________ _______________as the
guardian/legal representative of the minor to represent the minor-nominee in matters connected with this nomination.

Signature of the Nominator Member.

Place :
Date :

Critis Thinking
Society matters superceed the secretary's privacy.
62 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 2 New Model Bye-Laws
Witnesses :
Names and Addresses of the Witnesses.
(1) Shri/Shrimati.______________________________________ Signature of the Witness
Address ._________________________________________
(2) Shri*Shrimati.______________________________________ Signature of the Witness
Address.__________________________________________
Place :
Date :
* Indemnity Bond is not required to be furnished in case of a single nominee.
The nomination was placed in the meeting of the Managing Committee of the Society held on _______ for being
recorded in its minutes.
The nomination has been recorded in the Nomination Register at Sr. No. __________

Secretary
__________ Co-op. Hsg. Society Ltd.
Received the duplicate copy of the nomination.
Nomination Member

Place :
Date :

Short cut to recovery

To write the names of defaulting members at notice board /a prominent place.
Result defaulters who have children of matrimonial age will .....

Cleanliness solution
To take signature of members on the top floor and ground
floor before paying salary to the sweeper.

Short Cut
The secretary will only take cognisance of written complaints.

Convinced for/against Conveyance

Member : When will the society get the conveyance?

Secretary : Perhaps the future secretary will give your
grandson a favourable reply when he will be the
member of the society.

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APPENDIX 15
(Under the bye-law no. 34)
The Form of application for membership by the Nominee / Nominees
To
The Secretary,
_________________________Co-operative Housing Society Ltd.,
_________________________
Sir
I*We Shri* Smt.* Messrs._______________________ hereby make an application for membership of the
______________________________ Co-operative Housing Society Ltd., __________________ and for transfer of shares
and interest of Shri*Shrimati _________________________________________ Deceased member of the Society, in
the capital*property of the Society.
Shri*Shrimati __________________________ was a member of the Society holding ______ shares of Rs. fifty each
and Flat No. ______ in the Society’s building.
Shri*Shrimati._________________________________ the deceased member of the Society died on ___________. A
copy of the death certificate of the said member is enclosed.
The late Shri*Shrimati __________________________ the deceased member of the Society had nominated me*us
under Rule 25 of the Maharashtra Co-operative Societies Rules 1961.
Being the only nominee/ authorised nominees as per nomination filed with the Society by the deceased member, I*we
am*are entitled to make an application for membership of the Society and for transfer of shares and interest of the
deceased member in the capital*property of the Society to my/our name.
I*We have executed the Indemnity Bond in favour of the Society indemnifying it against any claim made at any
subsequent time by other nominee/nominees to the shares and interest of the deceased member in the capital*property
of the Society. The said Indemnity Bond is enclosed herewith. {Appendix 18(1)}.
I*/We remit herewith an amount of Rs. 100/- as entrance fee.
My our particulars for the purpose of consideration of my application for membership of the Society are as under :
Age : _______________________________________________________________________
Occupation : _______________________________________________________________________
Monthly Income : Rs. ____________________________________________________________________
Office Address : _______________________________________________________________________
Residential Address : _______________________________________________________________________

I give below the particulars of the plot *Flat*house owned by me or any of the members of my family*person
dependent on me in the area of operation of the Society.

S.No Name of the Particulars of thePlot*Flat*house owned Location of

person by the applicant or any of the members the plot*
of his family or a person dependent Flat* house
on him in the area of operation of
the Society
1 2 3 4

I*We undertake to use the Flat for the purpose for which it was allotted to or acquired by the deceased member and that
any change of user will be made with the prior approval of the Society. The undertaking in the prescribed form to that effect
is enclosed. (Appendix 3).
*I also enclose herewith the undertaking and the declaration, in the prescribed form, in respect of the registration of
transfer of the resignation of transfer of the Flat to my/our name under Section 269AB of the Income Tax and about non-
holding of immovable property in excess of 500 sq.mtrs under the Urban Land (Ceiling & Regulation) Act, (Appendix 25).

64 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 2 New Model Bye-Laws
I*We undertake to discharge the present and future liabilities to the Society. As I have no independent source of income,
I enclose herewith the undertaking in the prescribed form (Appendix 4) from the person, on whom I am dependent to the
effect that he will discharge all the present and future liabilities to the Society on my behalf.
I*We have gone through the bye-laws of the Society and undertake to abide by the same and any modifications that the
Registering Authority may make in them.
I*We request you to please admit me*us as a member of the Society and transfer the shares and interest of the
deceased member in the capital/property of the Society to my*our name. The share certificate held by the deceased
member is enclosed herewith.

______________
Yours faithfully,
Place :
Date :
Note : (1) The expression “a member of a family” means as defined under bye-law no. 3 (xxv).
(2) The undertaking about registration of the Flat is not necessary if the nominee is related to the deceased
member within the meaning of Section 2(41) of the Income-tax Act.
* Strike out which is not applicable.

Our Comment
Amendment is required in Appendix 15. The income tax act has been amended and there is
no need to give any form as mentioned in Section 269AB. Even the Declaration under ULC
Laws as regards holding Vacant land in excess of 500 Sq. Mts., is not required to be given.

IN SOCIETIES Parents fight & Children play

Co-operation
Operation
Seperation
& the show goes on.....

THE PRACTICAL FLAT PURCHASER

Flat Purchaser : I will pay the compulsory donation amount at the
time you give me the copy of the resolution agreeing to transfer my
Flat so that I do not loose interest on the donation amount.

*Jt. Secretary's (who is a banker.) comments on the proposed

increases in the maintenance charges.
Stop grumbling about the increase in the society maintenance charges.
Look at the brighter side. Our foreign trade increasing. The Gross
National Product (GNP) is going up. The foreign reserves have
increased to more than Rs. 90 billion.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 65
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APPENDIX 16
(Under the bye-law no. 35)
The Form of Notice, inviting claims or objections to the transfer of the shares and the
interest of the Deceased Member in the Capital/Property of the Society.
NOTICE
Shri*Smt. _____________________________ a member of the _______________________ Co-operative Housing
Society Ltd., having address at _____________________________ the Society, expined on ____________ withhout making
any nomination.
The Society hereby invites claims or objections from the heir or heirs or other claimants/objector or objectors to the
transfer of the said shares and interest of the deceased member in the capital/property of the Society within a period of
________ days from the publication of this notice,with copies of such documents and other proofs on support of his*her*their
claims/objections for transfer of shares and interest of the deceased member in the capital*property of the Society. If no
claims/objections are received within the period prescribed above, the Society shall be free to deal with the shares and
interest of the deceased member in the capital/property of the Society in such a manner as is provided under the bye-laws
of the Society. The claims/objections, if any, received by the Society for transfer of shares and interest of the deceased
member in the capital*property of the Society shall be dealt with in the manner provided under the bye-laws of the Society.
A copy of the registered bye-laws of the Society is available for inspection by the claimants/*objectors, in the office of the
Secretary of the Society between ________ A.M. / P.M. to________ A.M. / P.M. from the date of publication of the notice
till the date of expiry of its period.
For and on behalf of

The______________________Co-op. Housing Society Ltd.

Secretary
Place :
Date :

PURCHASER : Why is the Flat not being tranferred in my name?

SECRETARY : BECAUSE you are the only Flat purchaser who has made 100 %
WHITE agreement in violation of the prevailing practice which
has caused a lot of mental torture to the prospective Flat sellers .

Bye Law or Bye Bye (Ta-Ta) Law...

Secretary says Bye Law No......
Defaulter says bye bye law
Members say Secretary is a bailo
(ladies type).
The Reality is that many times it is BHAI LAW (DADAGIRI)

66 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 2 New Model Bye-Laws

APPENDIX 17
(Under the bye-law no. 35)
Application for Membership by the Heir of the Deceased Member of the Society.
To,
The Secretary,
Address.
_______________________________ Co-operative Housing Society Ltd.,
Sir,
I, Shri*Smt.___________________________ hereby make an application for membership of the ___________________
Co-operative Housing Society Ltd., having address at ___________________________ and for transfer of shares and
interest of the deceased member of the Society in the capital* property of the Society.
Shri*Smt _________________________________ who was a member of the Society and holding _________ shares of
Rs. fifty each and the Flat No._______ in the Society’s building, died on ____________ without making a nomination.
His*her death certificate is enclosed.
I hereby state that I am the only heir of the said deceased member / there are ________ heirs of the deceased
member and all of the heirs have made an affidavit chosing me to make an application for membership of the Society and
for transfer of shares and interest of the deceased member in the capital*property of the Society to my name. The affidavit
in original is enclosed.
I have also executed an Indemnity Bond in favour of the Society, {Appendix 18 (2)} indemnifying it against any claim
made by any other person*persons or heir*heirs at any subsequent time in respect of the shares and interest of the
deceased member in the capital/property of the Society.
I remit herewith an amount of Rs. 100/- as entrance fee.
My particulars for the purpose of consideration
of my application for membership are as under :
Age : ____________________________________________________________________
Occupation : ____________________________________________________________________
Monthly Income Rs : ____________________________________________________________________
Office Address : ____________________________________________________________________
Residential Address : ____________________________________________________________________
I give below the particulars of the plot*Flat*house owned by me or any of the members of my family or person dependent
on me, in the area of operation of the Society.

S.No Name of the Particulars of the Plot*Flat* Location of

person house owned by the appli- the plot*
cant or any of the members Flat* house
of his family or a person
dependent on him in the area
of operation of the Society

1 2 3 4
I undertake to use the Flat for the purpose for which it was held/acquired by the deceased member and that any change
of user will be made with the prior approval of the Society. The undertaking in the prescribed form to the effect is enclosed
herewith.
I also enclose herewith the undertaking and the declaration in the prescribed forms that I will dispose of the Plot*Flat*house,
owned by me or any of the members of my family, or the person dependent on me, the details of which are given above.
I enclose herewith the undertaking and the declaration in the prescribed forms about registration of the transfer of the Flat
to my name under Section 269 AB of the Income -tax Act and about non-holding of immovable property in excess of 500 Sq.
Mtrs. under the Urban Land (Ceiling and Regulation) Act.
I undertake to discharge all the present and future liabilities to the Society. As I have no independent source of income,
I enclose herewith the undertaking in the prescribed form (Appendix 4) from the person, on whom I am dependent to the
effect that he will discharge all the present and future liabilities to the Society on my behalf.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 67
Chapter - 2 New Model Bye-Laws
I have gone through the bye-laws of the Society and undertake to abide by the same and any modifications that the
Registering Authority may make in them.
I request you to please admit me as a member of the Society and to transfer the shares and interest of the deceased member
in the capital*property of the Society to my name. The share certificate held by the deceased member is enclosed herewith.

Place : ________________
Date :
Yours faithfully,
Note : (i) The expression “a member of a family” means as defined under bye-law no. 3 (xxv).
(ii) The undertaking about registration of the transfer of the Flat is not necessary if the heir is related to the
deceased member within the meaning of Section 2(41) of the Income-tax Act.
OR
If the consideration for the transfer is Rs. 75,00,000/- or less.

Our Comment
Amendment is required in Appendix 17. The income tax act has been amended and there is
no need to give any form as mentioned in Section 269AB. Even the Declaration under ULC
Laws as regards holding Vacant land in excess of 500 Sq. Mts., is not required to be given.

MAJOR REPAIRS BUDGET.

Secretary : If we do the major repairs now

the cost will be Rs. 5 Lakhs.If we postpone
the major repairs the cost of additional repairs
will be Rs. 1 Lakh and if we do patch up
work the cost will be Rs. 50,000/- only.
I am the secretary till 31/03/2008. Therefore I propose to do patch up work
only from the available funds with the society and expect you to contribute
amounts towards major repairs throughout my tenure.

The Secretary and Chairman may discuss

under one roof in managing committee
meetings,Yet never really agree, and another
team of Secretary Chairman at society
meeting can become long lasting friends.

68 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 2 New Model Bye-Laws

APPENDIX 18
(Under bye-law no. 34)
FORM OF INDEMNITY BOND
To be given on Stamp Paper of Rs.200 or to be affixed with adhesive stamps of the same denomination.
(To be given where there are more nominees than one)
I, Shri*Shrimati__________________________________ of________ Indian inhabitant State as under:
2. Shri*Shrimati. ______________________________ residing at ___________________ was the member of the
______________________ Co-operative Housing Society Ltd., having address at _____________ __________________.
He*She was holding Share Certificate No. ____________for five fully paid up shares of Rupees Fifty each, bearing
distinctive numbers from ____ to ____ (both inclusive).
3. The said Shri*Shrimati ________________________ was holding the Flat No. _______ on ________ floor, in the
building of the Society, known*numbered as ___________ constructed on the plot of land, bearing No.______________
at ___________________________________.
4. The said Shri*Shrimati.______________________________ had nominated the following persons under Rule 25
of the Maharashtra Co-op. Societies, 1961.
(i) Shri*Shrimati : ________________________________________________________________________

(ii) Shri*Shrimati : ________________________________________________________________________

(iii) Shri*Shrimati : ________________________________________________________________________

(iv) Shri*Shrimati : ________________________________________________________________________

(v) Shri*Shrimati : ________________________________________________________________________

5. I am duly authorised by the above nominees to make an application for membership in the Society.
6. The said Shri*Shrimati died on or about _____________.
7. According to the bye-law no. 34 of the bye-laws of the said Society I am entitled to make an application for membership
of the said Society and for transfer of the said shares and interest of the said deceased member in the said Flat to my name.
Accordingly, I have made an application for membership of the said Society and for transfer of the Shares and the interest
of the said deceased member in the said Flat to my name.
8.We hereby indemnify and keep Indemnified and harmless the said Society and its office -bearers against any
claim,demand, suit or other legal proceedings by the other nominee*nominees claiming either lawfully and /or equitably,
through the said deceased Shri*Shrimati ...........................
We further declare and undertake to bear all expenses, cost, charges in respect of any such claim, demand, suit
and /or legal proceedings which may be filed by the other nominee/nominees either lawfully and/or equitably claiming
through the said deceased member of the Society.
9.We are conscious of the fact that the Society will admit me us as its Joint/ Associate members in place and instead
of the said deceased member of the Society on the basis of this indemnity and undertaking.
Signature of applicant

Signatures of nominees

1)___________________

2)___________________

3)___________________

Place :

Date :

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 69
Chapter - 2 New Model Bye-Laws
Witnesses :
Names and Addresses of the Witnesses.

(1) Shri*Shrimati._________________________________ (1) Signature of the Witness

Address ._____________________________________

(2) Shri*Shrimati.._________________________________ (2) Signature of the Witness

Address .______________________________________

Place :

Date :

Managing Committee Report.

It gives me great pleasure to present before you the

annual report for the Co-operative Year 2006 - 07.
During the year I have been joined by very
worthy and competent members with whose
support we have formed the managing committee.
The job of the managing committee is stiff
aruduous and unenviable and it is
heartening to note that we had a contest for the same. Their were many members
of the society who wanted to act as managing committee members. It is a healthy
sign as in other organisation people have to be cajoled to join the organisation.
During the year your committee was active and at times very active. What is
amazing is that after all these years acting as managing committee member
continues to inspire me and excite me in the same measure and manner in which
they used to years back. Many times I get little irritated. I tried to find out the
reason behind the same. I feel that the continuous backing and encouragement
one gets from the right persons at the right time which tells the tricks and more
than that it is the recognition of work put in by one.

70 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 2 New Model Bye-Laws

APPENDIX 19
(Under bye-law no.35)
FORM OF INDEMNITY BOND
To be given on Stamp Paper of Rs. 200 or to be affixed with adhesive stamps of the same denominations
(To be given where there is no nomination)
1. I, Shri*Shrimati ____________________________ of ______________________________ Indian inhabitant, state as under:
2. Shri*Shrimati ____________________________ residing at __________________ who was the member of the
_______________ Co-operative Housing Society Ltd. having address at ___________________________ died on or
about _____________________.
3. The said Shri*Shrimati ____________________________________ had not made any nomination as provided under
Rule 25 of the Maharashtra Co-operative Societies Rules, 1961.
4. The said Shri*Shrimati _____________________________ was holding the share certificate No. ____________ for
five fully paid up shares of Rupees fifty each, bearing distinctive numbers from ____________ to __________ (both inclusive).
5. The said Shri*Shrimati _________________ was holding Flat No. __________ on ____________ floor in the building of the
Society, known*numbered as _______________, constructed on the plot of land bearing No __________
at ______________________.
6.The said Shri*Shrimati _________________________ has left behind me as his*her only heir*the following heirs:

(i) Shri*Shrimati : _____________________________________________________________________

(ii) Shri*Shrimati : _____________________________________________________________________
(iii) Shri*Shrimati : _____________________________________________________________________
(iv) Shri*Shrimati : _____________________________________________________________________
(v) Shri*Shrimati : _____________________________________________________________________
I am the only heir of the deceased Shri*Shrimati __________________________________________________
I inherit his*her shares and his*her in the said Flat. According to the bye-law no. 35 of the bye-laws of the said Society, I am
entitled to make an application for membership of the said Society and for transfer of the said shares and the interest of the
said deceased member in the said Flat to my name. Accordingly, I have made an application for transfer of the said shares
and the interest of the said deceased member in the said Flat to my name.
OR
According to the bye-law no.35 of the bye-laws of the Society, all the above heirs have jointly made an affidavit, naming
me to make an application for Joint/Associate membership of the said deceased member in the said Flat to our names.
Accordingly, we have made application for Joint/Associate membership of the said Society and for transfer of the said
shares and interest of the deceased member in the said Flat to our name.
7. I hereby indemnify and keep indemnified and harmless the said Society and its office-bearers against any claim,
demand, suit or other legal proceedings by any other heir*heirs, either lawfully and /or equitably through the said deceased
Shri*Shrimati ________________________________. I further declare and undertake to bear all expenses, costs, charges in
respect of any such claim, demand, suit and/or legal proceedings, which may be filed by any other heir*heirs, either lawfully
and/or equitably, claiming through the said deceased member of the Society.
8. I am conscious of the fact that the Society will admit us as its Joint/ Associate members in place and instead of the
said deceased member of the Society on the basis of this indemnity and undertaking.

Signatures
__________________
Signature of the Witnesses

Place :
Date :

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 71
Chapter - 2 New Model Bye-Laws
(i) Name _________________________________ (1) Signature of the Witness
Address .________________________________

(ii) Name _________________________________ (2) Signature of the Witness

Address ._______________________________

APPENDIX 20 (1)
[Under the Bye-law no. 38(a)]
A Form of Notice of intention of member to transfer his Shares and Interest in the Capital/Property of the Society.
To
The Secretary,
___________________________________________ Co-operative Housing Society Ltd.
_____________________________________________
Sir,
I*We Shri*Shrimati*Messrs_______________________________________ member of the ____________ ____________
Co-operative Housing Society Ltd., having address at ___________________ and holding five fully paid up shares of Rupees
fifty each, bearing distinctive numbers from ___________ to _________ (both inclusive) and the Flat No.____________
admeasuring ____________ Sq. Mtrs., in the building of the Society, numbered* known as _________________________
hereby give you notice as required under Rule 24 of the Maharashtra Co-operative Societies Rules, 1961 as under:
I*WeShri*Shrimati*Messrs ___________________________ intend to transfer my*our shares and my*our* right, title
and interest in the Flat in the building of the Society and my*our interest in the capital of the Society to Shri*Shrimati*
Messrs _____________________________ for consideration of Rs__________________ .
The consent of the transferee is enclosed.

Yours is faithfully,
Place :
Date : ___________________

Encl : 1) Consent letter from the transferee.

ENSURING INSTALLMENT PAYMENT

When a member wants installment facility for clearing
the arrears, politely insist for post dated cheques.
LIQUIDITY V/s. RETURNS
If more craze is kept for returns then only principle may come. Many
banks too have gone in liquidation. The societies should not sacrifice
the principle amount for the sake of higher returns.

72 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 2 New Model Bye-Laws

APPENDIX 20 (2)
[Under the Bye-law no. 38(a)]
A Form of letter of consent of the Proposed Transferee for the transfer of the
shares and interest of the member (Transferor) to him (Transferee).
To
The Secretary,
____________________Co-operative Housing Society Ltd.
____________________
Sir
Shri/Shrimati/Messrs ______________________________Co-operative Housing Society Ltd., propose/proposes to transfer
his/her/their shares and interest in the capital/property of the Society to me/us. I/We hereby give my/our consent for the
proposed transfer of shares and interest of Shri/Shrimati/Messrs_________________________ in the capital/property of
the Society to me/us as required under Rule 24(1)(b) of the Maharashtra Co-operative Societies Rules,1961.
My/our name and address is as under:
__________________________________________
__________________________________________
Place: Yours faithfully,
Date : ____________________

APPENDIX 21
[Under Bye-law no. 38(e)(i)]
Form of application for transfer of Shares and interest in the Capital/Property of the Society by the Transferor
(being an individual).
To
The Secretary,
________________________ Co-operative Housing Society Ltd.
________________________
Sir,
1. I Shri/Shrimati ___________________________am the member of the ______________________ Co-operative Housing
Society Ltd., having address at _________________________ and holding the Share Certificate No. ____________ for five
fully paid up shares of Rupees Fifty each, bearing distinctive numbers from ____________ to __________ (both inclusive)
and holding the Flat No. __________admeasuring ______________ Sq. Metres, in the building of the said Society. numbered/
known as ______________________________
2. I had given you notice of my intention to transfer the said shares and my interest in the capital/property of the Society
on ______________ as required under Rule 24(1) (b) of the Maharashtra Co-operative Housing Societies Rules, 1961,
along with the consent of the proposed transferee, Shri/Shrimati/Messrs ___________________________
3.I enclose herewith the application in the prescribed form for membership of the said Society by the said proposed
transferee.
4. I remit herewith the transfer fee of Rs. 500/- (Rupees Five Hundred only). I also remit herewith the amount of the
premium of Rs._____________ (Rupees __________________________ only), as provided under bye-law no. 38(e)(ix) of
the bye-laws of the Society.
5. I state that the said shares and interest in the capital/property of the said Society have been held by me for a period
of not less than a year.
6.I further state that the liabilities due to the said Society by me, as on the date of this application, have been fully paid
by me. I also undertake to pay the liabilities, which may become due till the transfer application is approved by the Society.
7. I hereby undertake to discharge any liabilities to the said Society, which related to the period of my membership with
the said Society and have become payable by me after cessation of my membership of the said Society due to any
demand made by the local authority, Government or by an other authority on any account, after cessation of my membership.
8. I propose to transfer the said shares and my interest in the capital/property of the said Society on the following
grounds :

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 73
Chapter - 2 New Model Bye-Laws
(i) _________________________________
(ii) _________________________________
(iii) _________________________________
9. I furnish herewith the declaration, in the prescribed form, on ten rupee stamp paper, about non-holding of any vacant
land or land with a building, in any urban agglomeration, specified under the Urban Land (Ceiling and Regulation) Act,
1976, the area of which exceeds 500 Sq. Metres.
10. I also furnish herewith the undertaking in the prescribed form, on twenty rupee stamp paper, about the registration of
the transfer, as required under Section 269 AB of the Income-tax Act.
11.I request you to approve the proposed transfer and inform me accordingly.

Yours faithfully

(Signature of the Transferor)

Place :
Date :

Our Comment
Amendment is required in Appendix 21. The income tax act has been amended and there is
no need to give any form as mentioned in Section 269AB. Even the Declaration under ULC
Laws as regards holding Vacant land in excess of 500 Sq. Mts., is not required to be given.

APPENDIX 22
[Under bye-law no. 38(e)(i)]
Form of application for Transfer of shares and interest in the Capital/Property of the Society by the proposed
transferor (being a corporate Body)
To
The Secretary,
___________________________ Co-operative Housing Society Ltd.
___________________________
Sir,
1.We, M/s. ______________________ are the member of the ___________________________ Co-operative Housing Society
Ltd., having address at _______________________________Certificate No. __________ for ten fully paid up shares of
Rupees Fifty each, bearing distinctive numbers from ______ to _______ (both inclusive) and holding the
Flat No. _____________ admeasuring ____________ Sq. Metres, in the building of the said Society, numbered*
known as ____________________________.
2. We had given you notice of our intention to transfer the said Shares and our interest in the capital/property of the
Society on ___________ as required under Rule 24(1)(b) of the Maharashtra Co-op. Societies Rules, 1961, along with the
consent of Shri*Shrimati*Messrs _____________________________.
3.We enclose herewith the application in the prescribed form for membership of the said Society, by the said proposed
transferee, named in the notice, referred to above.
4.We remit herewith the transfer fee of Rs. 500/- (Rupees Five Hundred Only). We also remit herewith the amount of
the premium of Rs. ______________ (Rupees_________________________________________ only) as provided under bye-
law no. 38(e)(ii) of the bye-laws of the Society.
5.We state that the said shares and the interest in the capital/property of the said Society have been held by us for a
period of not less than a year.
6.We further state that the liabilities due to the said Society by us, as on the date of his application, have been fully paid
by us. We also undertake to pay the liabilities, which may become due till the transfer application is approved by the
Society.
7. We hereby undertake to discharge an liabilities to the said Society, which related to the period of our membership

74 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 2 New Model Bye-Laws
with the said Society and have become payable by us after cesation of our membership of the said Society due to any
demand made by the local authority, Government or by any other authority, on any account, after cessation of our membership.
8.We propose to transfer the said shares and our interest in the capital/property of the said Society on the following grounds:
(i) _________________________________
(ii) _________________________________
(iii) _________________________________
9.We furnish herewith the declaration, in the prescribed form, on ten rupees stamp paper, about non-holding of any
vacant land or land with a building, if any urban agglomeration, specified under the Urban Land (Ceiling & Regulation)Act,
1976, the area of which exceeds 500 Sq. Metres.
10. We also furnish herewith the undertaking in the prescribed form, on ten rupees stamp paper, about the registration
of the transfer, as required under Section 269 AB of the Income-Tax Act and Rules made thereunder.
11. We have authorised Shri*Shrimati ________________________________________ to sign the application for transfer
on our behalf. A certified copy of the authority is enclosed herewith.
12. We request you to approve the proposed transfer and inform us accordingly.
Your faithfully,

(Signature of the Transferor)

Place :
Date :

Our Comment
Amendment is required in Appendix 22. The income tax act has been amended and there is
no need to give any form as mentioned in Section 269AB. Even the Declaration under ULC
Laws as regards holding Vacant land in excess of 500 Sq. Mts., is not required to be given.

APPENDIX 23
[Under bye-law no. 38(e)(ii)]
Form of application for membership of the Society by the proposed Transferee
(Being an Individual)
To
The Secretary,
_____________________________________ Co-operative Housing Society Ltd.
_______________________________________

1. I*Shri*Shrimati _____________________ intend to become a member of the ______________________ Co-operative

Housing Society Ltd., having address at ____________________________________ by transfer of the Share Certificate
No. _________________ for five fully paid up shares of Rupees Fifty each bearing distinctive numbers from __________to
________ (both inclusive) held by Shri & Shrimati _____________________________ the member of the said Society and
his/her interest in the Flat No. _______admeasuring __________ Sq. Metres, in the building of the said Society numbered/
known as ______________________ held by the said Shri*Shrimati ________________________ to my name.
2. I had given my consent to the proposed transfer of the said shares and interest of the said Transferor in the capital/
property of the said Society to me on ___________________.
3. I now make this application for membership of the said Society and for transfer of the said shares and the interest
of the said Transferor in the capital/property of the said Society to my name.
4.The particulars for the purpose of consideration of my application for membership of the
________________________________ Co-op. Housing Society Ltd., are given below :
Age : ___________________________________________________________________
Occupation : ___________________________________________________________________

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 75
Chapter - 2 New Model Bye-Laws
Monthly Income Rs : ___________________________________________________________________
Office Address : ___________________________________________________________________
Residential Address : ___________________________________________________________________
5. I remit herewith the entrance fee of Rs. 100/- (Rupees Hundred only).
6. I declare that there is no plot/Flat/house owned by me/any of the members of my family/the person dependent on me,
in the area of operation of the Society.
OR
I give below the particulars of the plot/Flat/house owned by me/any of the members of my family/ person dependent on
me, in the area of operation of the Society.
Sr.No. Name of Particulars of the plot/Flat/ Location of
the person house owned by me/the the plot/Flat/
person dependent on house.
me, in the area of operation
of the Society.
1 2 3 4

7. I furnish herewith the declaration in the prescribed form, on ten rupees stamp paper, about non-holding of any vacant
land or land with a building, in any urban agglomeration, specified under the Urban Land (Ceiling and Regulation) Act, 1976,
the area of which exceeds 500 sq.mtrs.
8. I also furnish herewith the undertaking in the prescribed form, on ten rupees stamp paper, about registration of the
transfer under Section 269AB of the Income-tax Act and Rules made there under.
9. I undertake to use the Flat, proposed to be transferred to me, for the purpose mentioned in the letter that will be issued
to me by the said Society, under bye-law no. 76(a) of the bye-laws of the said Society and that no change of the user of the
said Flat will be made by me without the prior approval of the Society in writing. The undertaking to that effect in the
prescribed form is enclosed herewith.
10. I undertake to discharge all the liabilities to the Society, which may become due from the date of my admission to
the membership of the Society. As I have no independent source of income, I enclose herewith the undertaking in the
prescribed form from the person, on whom I am dependent, to the effect that he will discharge of the Society.
11.I also enclose herewith the undertaking in the prescribed form that the plot/Flat/house owned by me/any of the
members of my family/the person dependent on me, the details of which are given in this application about the disposal
of the said plot/Flat/house.
12.I have gone through the bye-laws of the said Society and undertake to abide by the same and any modifications that
the Registering Authority may make in them.
13.I request you to please admit me as a member of the said Society and transfer the shares and interest of the
transferor in the capital property of the said Society to my name.

Yours Faithfully,
Signature of the applicant.

Place :
Date :

Note : The expression “a member of a family “ means and includes as defined under bye-law no. 3 (xxv).
* This undertaking is not necessary if consideration for transfer is Rs. 75,00,000/- or less.

Our Comment
Amendment is required in Appendix 23. The income tax act has been amended and there is
no need to give any form as mentioned in Section 269AB. Even the Declaration under ULC
Laws as regards holding Vacant land in excess of 500 Sq. Mts., is not required to be given.

76 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 2 New Model Bye-Laws

APPENDIX 24
[Under bye-law no. 38(e)(ii)]
Form of application for membership of the Society by the Proposed Transferee
(Being a Body Corporate)
To,
The Secretary,
_________________________________________ Co-operative Housing Society Ltd.
_________________________________________
Dear Sir,
I. We, Messrs ____________________________ having address at _________________ _______________, intend to
become a member of the _____________________ Co-operative Housing Society Ltd., by transfer of the Share Certificate
No. ____________ for five fully paid up shares, bearing distinctive numbers from _____________ to___________(both inclusive)
held by Shri*Shrimati _______________________of the said Society and his/her interest in the
Flat No. ________________admeasuring ___________ Sq. Mts in the building of the said Society, numbered/named
as ______________________ to our name.
2. We had given our consent to the proposed transfer of the said shares and interest of the said shares and the interest
of the said Transferor in the capital/property of the said Society to us on _____________.
3.We now make this application for membership of the said Society and for transfer of the said shares and the interest
of the said Transferor in the capital/property of the said Society to our name.
4.We remit herewith the entrance fee of Rs. 100/- (Rupees One Hundred Only) and Rs. 250/- (Rupees Two Hundred &
Fifty Only) as value of additional five shares as per bye-law no. 19 (B).
5. We hereby undertake to discharge all the liabilities to the Society, which may become due from the date of our
admission to the membership of the Society.
6. We declare, on the basis of the information, given to us by the said Society that by admitting us to membership of
the said Society, the total membership of corporate bodies of the said Society will not exceed the limit mentioned in the
Government order enclosed at Annexure 1, to the bye-laws of the Society.
7. We furnish herewith the declaration in the prescribed form, on ten rupee stamp paper, about holding/non-holding of
any vacant land or land with a building, in any urban agglomeration, specified under the Urban Land (Ceiling & Regulation)
Act, 1976, the area of which exceeds 500 Sq. Metres.
8. We also furnish herewith the declaration, in the prescribed form, on ten rupees stamp paper, about registration of the
transfer under Section 269AB of the Income-tax Act and the Rules made thereunder:
9. We undertake to use the Flat proposed to be transferred to us for the purpose mentioned in the letter that will be
issued to us by the said Society, under bye-law no. 76(a) of the bye-laws of the said Society and that no change of the user

THE INTELLIGENT BUILDER?

Purchaser : Why are the rates much higher compared to the rates in the neighbouring
building?
Builder : The reason for the same is very simple. I have in consultation with experts
planned the building in such a way whereby you can at a later date encroach
upon the open areas adjacent to your balcony, open area in front of the Flat.
PEACEFUL SOCIETY V/s. UN CO-OPERATIVE MEMBERS.
Member : In our society we live with the feeling of brotherhood.
Guest : What is the magic formula?
Member : We all have done unauthorised construction.
So we cannot afford to fight against one another.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 77
Chapter - 2 New Model Bye-Laws
of the said Flat will be made by us without the prior approval of the Society in writing. The undertaking to that effect in the
prescribed form is enclosed herewith.
10. We have gone through the bye-laws of the said Society and the Government Orders issued under Section 22 of the
Maharashtra Co-op. Societies Act, 1960 and undertake to abide by the same and any modification that the Registering
Authority and the Government may respectively make in them.
11. Shri*Shrimati ___________________________________ has been authorised to sign this application on our behalf.
A certified copy of the authority is enclosed herewith.
12. We request you to please admit us as a member of the said Society and to transfer the said shares and the interest
of the Transferor in the capital/property of the said Society to our name.

FOR AND ON BEHALF OF THE

___________________________

___________________________
Signature of Authorised Person

Place :
Date :
APPENDIX 25
[Under the Bye-law no. 38(e)(xi)]

ON A HUNDRED RUPEE STAMP PAPER

A Form of declaration for not holding immovable property in any Urban Agglomeration, specified under the
Urban Land (Ceiling and Regulation) Act, 1976, exceeding 500 Sq. Metres
(To be given by the Transferor)
I/We, Shri/Smt./Messrs ____________________ a member of the __________________________ Co-operative Housing
Society Ltd., at _______________________________ , holding Flat No._______ having Sq. Metres area in the building of the
Society and intending to transfer it to Shri/Smt ______________________declare that I/We do not hold any vacant land or
land with a building thereon anywhere in any urban agglomeration, mentioned in the Urban Land (Ceiling and Regulation)
Act, 1976, the area of which, exceeds 500 Sq. Metres.

Signature of the Transferor Member

Place :
Date :

IN OUR VIEW THE DECLARATION UNDER ULC IS NOT REQUIRED.

APPENDIX 26
ON A HUNDRED RUPEE STAMP PAPER

[Under the Bye-law Nos. 17(b), 19A(vii), 19C(iv) and 38(e)(xi)]

A form of declaration for not holding immovable property in any Urban Agglomeration, specified under the
Urban Land (Ceiling and Regulation) Act, 1976, exceeding 500 Sq. Met.
(To be given by the Transferee/Person seeking direct-admission to membership of the Society)
I/We Shri/Smt./Messrs ___________________________________________________________ intending member of the
____________________________________ Co-operative Housing Society Ltd., at _____________________________ proposing
to hold Flat No.________ having an area of _______________________, Sq. Metres area. in the building of the Society, hereby
declare that I/we do not hold my vacant land or land with a building thereon, any where in the urban agglomeration,
mentioned in the Urban Land (Ceiling and Regulation) Act, 1976, the area of which exceeds.

Place : Signature of the Transferee

Date : Prospective Member

IN OUR VIEW THE DECLARATION UNDER ULC IS NOT REQUIRED.

78 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 2 New Model Bye-Laws

APPENDIX 27(1)
ON A HUNDRED RUPEE STAMP PAPER

(Under the bye-law no. 38(e) (xi)

A Form of Undertaking about the Registration of the Transfer of a Flat under Section
269AB of the Income-Tax Act.
(To be given jointly by the Transferor and the Transferee)
I/We Shri/Smt./Messrs ____________________________ member of _____________________ __________ Co-operative
Housing Society Ltd., _________________ holding Flat No.____________ in the building of the Society. Shri/Smt/Messrs.
______________________________ having address at _______________________________ intending to become a member
of the abovenamed Transferor, jointly undertake that we or either of us, as is decided amongst ourselves shall furnish
information in form No. 37EE to the Competent Authority under the Income-tax Act within 30 days of the date of the General
Body Meeting at which the transfer will be approved for the purpose of registration of the transfer under Section 269AB of the
Income-tax Act.
Place : Signature of the Transferee_____________________
Date : Signature of the Transferor ____________________
Note: This undertaking is not necessary where the transfer is between two relatives, as defined in Section 2(41) of the
Income-tax Act, of if the consideration for the transfer is Rs.75,00,000/- or less.

APPENDIX 27(2)
ON A HUNDRED RUPEE STAMP PAPER

[Under the Bye-law Nos. 19A(vii) and 19C(iv)]

A Form of Undertaking about the Registration of the Acquisition of
a Flat under Section 269AB of the Income-Tax Act.
(To be given by a person seeking direct admission to the membership of the Society)

I/We Shri/Smt./Messrs _________________________________ member of ________ __________________ Co-operative

Housing Society Ltd., / Proposed in respect of the Flat No.__________ in the building of the Society, purchased by me/us
under the agreement under Section 4 of the Ownership Flats Act, entered into with the Builder, declare that I shall furnish
information in form 37EE to the Competent Authority, under the Income-Tax Act, within 30 days of the date of General Body
Meeting at which the application for membership will be approved, for being registered under Section 269B of the Income-
tax Act. ____________________________
Signature of the Applicant
Date :
Place :

Note: This undertaking is not necessary where the transfer is between two relatives, as defined in Section 2(41) of the
Income Tax Act, or if the consideration for the transfer is Rs. 75,00,000/- or less.

Note: Both the above said appendix find a place in the bye-law book but are not worth the paper on which it
is presented as the provisions of the Income Tax Act are not applicable since a number of years may we
request the Co-operative Officers to use their good office and suggest amendment in the bye-laws as well
corrections in some of the Forms like.

FAR SIGHTED DESIGN

Our Architect is reputed to be far-sighted in anticipation of future neighbourly

wars amongst Flatowners, he has designed the buildings like fortresses !

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 79
Chapter - 2 New Model Bye-Laws
APPENDIX 28
(Under the bye-law no. 40)
A Form of Intimation by the Society to the Transferee about Exercise of Rights of membership by him.
To
Shri/Shrimati/Messrs _____________________________
______________________________________________
1. Upon acceptance of the application for transfer of shares and interest of Shri/Shrimati/Messrs. __________________in
the capital/ property of the Society, to you and upon acceptance of your application for membership of this Society
simultaneously, in the meeting of the managing committee of the Society, held on _______________ your name has entered
in the Register of Members in ‘I’ Form and in the list of Members in ‘J’ Form and necessary endorsement of transfer of
shares held by the Transferor to your name has been in the Share Certificate No._________. You are eligible to exercise the
rights of membership of this Society in accordance with the Act, Rules and the Bye-laws of the Society, on receipt of this
letter.
2. The said share certificate, duly endorsed in your name is enclosed herewith.
Encl: Share Certificate.
Yours faithfully,

Place : _______________ Co-operative Housing Society Ltd.

Date : Secretary

APPENDIX 29
(Under Bye-law no. 43(2)(1)
A Form of application for permission to sub-let, give on leave and licence
or care-taker basis the Flat or part thereof.
To
The Secretary,
_____________________________________________ Co-operative Housing Society Ltd.
_______________________________________________
Sir,
I, Shri/Shrimati _____________________am the member of the ____________________________Co-operative Housing
Society Ltd., holding Flat No. _________ admeasuring _____________ Sq. Ft. on _________floor of the building numbered/
named as ____________________of the Society.
I propose to sub-let/give on leave and licence/care-taker basis my Flat/part of the Flat to the person named hereinafter
under an agreement (copy enclosed) under the following circumstances:
(i) I am required to go out of the area of operation of the Society under conditions of service/on business proposition/my
prolonged illness. The duration of my absence from the head-quarters will not be less than __________ years
____________months, I cannot continue in occupation of my Flat during the period of my absence from the headquarters.
(ii) There are no facilities available at the moment in the locality of the Society for education of my children. According to the
information gathered by me, the provision of facilities for education of my children may require __________________
years/months. In the absence of these facilities, it will not be possible for me to occupy the Flat/continue in occupation
of the Flat during the above period.
(iii) I could not secure admission to the school for my children in the locality of the Society. It may take __________ months
for me to secure admission to the school in the locality for my children. During this period, it will not be possible for me
to occupy the Flat/continue in occupation of the Flat.

Note: State any reason other than those mentioned above to justify your inability to occupy or continue in occupation of
the Flat.

The name of the person to whom the Flat/part of the Flat is proposed to be sub-let/proposed to be given on leave and
licence/care-taker basis is Shri/Shrimati/Messrs .......................................... residing at: ................................... /having
office address at ........................................................ his/her/their application for nominal membership of the Society in
the prescribed form is enclosed herewith.
I undertake to initiate legal proceedings against the sub-lettee/licensee/care-taker on my failure to secure vacant and

80 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 2 New Model Bye-Laws
peaceful possession of the Flat from the sub-lettee/licensee/care-taking on expiry of the original or extended period of sub-
letting/licence/care-taking and to make the Society the party to the proceedings and to reimburse the expenditure which the
Society may be required to incure on legal proceedings to get back the possession of the Flat/part of the Flat.
I also undertake to pay all the charges of the Society every month within the time stipulated without any excuse from the
date, I part with the possession of the Flat/part of the Flat till I get possession thereof.
I also undertake to pay non-occupancy charges at the rate fixed under bye-law no. 43 (C) during the period mentioned
above.
I request you to please to grant necessary permission to sub-let/give on leave and licence/care-taker basis the Flat/part
of the Flat to the person hereinabove mentioned for a period of ________ years/_____________months. In case, it becomes
necessary for me to extend the period of sub-letting/giving on leave and licence/care-taker basis the Flat/part of the Flat, I
will submit an application for extending the period well in advance of expiry of the original period with due justification for
extending the period.
Place: Yours faithfully,
Date : Signature of the Applicant.

APPENDIX 30
(Under Bye-law no. 62)
Form of application for permission to hold more than one Flat .
To
The Secretary / Chief Promoter,
_________________________Co-operative Housing Society Ltd.
_________________________
Sir,
1. I’m the member/ Promoter of the __________________________________ Co-operative Housing Society Ltd., at
____________________________ holding Flat No. _________ admeasuring _____________ Sq. Mtrs. in the building
numbered/known as _______________________.
2. I intend to have additional Flat in the building of your Society, in my name / in the name of my wife / husband / son having
no independent source of income/ unmarried daughter/ person dependent on me. The area of the additional Flat is
_________ Sq. Mtrs.
3. As the number of members in the family is large/ the number of persons dependent on me and required to stay with me
is large/ my business activities are such as need special arrangement to accomodate visitors, coming to me for
business/ (state here any other convincing reason), the additional Flat is absolutely necessary.
4. It is hereby declared that both the Flats will be used for my/our bonafide residential purposes and would not be sub-let
or given on leave and license or care-taker basis or possession thereof would not be part with any other manner, without
the previous permission of the Commiittee of the society.
5. I request you to please grant necessary permission for holding the additional Flat.

Place: Yours faithfully,

Date : Signature of the Applicant.

CHRONIC DEFAULTERS
COMMENT WHEN HIS OFFER IS BEING ACCPETED

What sort of accounting system is followed by you? You have billed me interest. When
I have offered to pay the principal amount excluding interest in full and final settlement of
dues, you without giving publicity to my generous offer have immediately accepted the
same and are requesting me to come pay the money and collect the receipt in full and
final settlement of dues.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 81
Chapter - 3 Question & Answers

CHAPTER 3
QUESTION & ANSWERS
3.1 CO-OPERATIVE SOCIETIES
1. ACCOUNTS
Ques : Which are the books of Accounts that have to be maintained by the Society? What are the statement of
Accounts that have to be circulated by the Society at the end of the Co-operative Year to its Members?
Ans : The Society should maintain the Cash book, General Ledger & Personal Ledger. In the Cash Book all the cash
transactions should be recorded. The General Ledger & the Personal Ledger reflect the heads of various
Accounts for which payments are made by the Society. The Society must prepare the Receipts & Payments
Account, the Income & Expenditure Statement & the Balance-Sheet as on 31st March every year.

2. ACTION AGAINST DEVELOPERS UNDER CONSUMER PROTECTON LAWS

Ques : Can action be taken against the developer for not executing the Conveyance under the consumer to Protection Laws.
Ans : As per the provisions of Consumer Protection Act, in our opinion action can be taken against the developer
if the Conveyance is not executed by the developer.

3. ADDITIONS AND ALTERATIONS IN FLAT

Ques : What should be the approach of the Member and of the Society with regards to the additions and alterations
being proposed to be carried out by the Member of the Society?
Ans : The Member when he proposes to carry out additions and alterations in the Flat should first submit a written
proposal to the Society. Member should ensure that he does not carry out structural changes in the Flat.
After the collapse of Navroze Apartment at Sion and Poonam Chambers at Worli, the office bearers of Co-
operative Society have become more vigilant and have started asking indemnity bond from Members proposing
to carryout major repairs. Even the courts have held that Member should not be carry out alteration in the
Flat. As far as the Society is concerned, if the nature of repairs are such that no inconvenience/nuisance/
damage is caused to the structure of the society then the approach of the Society should not serious. There
are a number of judgments on additions and alterations in a Flat. It would be pertinent to note that the
Co-operative Court have in the matter of Ganesh Co-operative Housing Society Ltd. 1969 CTD page 238
observed that carving out a Niche for free breeze was thought to be not objection able. Also carving out the
door or a window which should not affect any other Member of the Society is not prohibited as long as the
changes and additions or alterations are of Internal nature not affecting the structure of the building.

4. ADMINISTRATOR
Ques : Is it advisable for the Society to hand over the Management of the Society to an administrator? When does
the Registrar of Co-operative Society appoint an administrator?
Ans : It is our humble opinion that as far as possible the disputes amongst the Society should be solved amongst
the Members. It is not advisable to hand over the Management of the Society to an administrator. Even
incases when none of the Members are interested in doing the administrative work then it is our suggestion
that the Society should employ a paid employee. The major decisions should be taken by the Members
themselves. When the management of the Society is not functioning as per the provisions of the Maharashtra
Co-operative Societies Act,1960, Maharashtra Co-operative Societies Rules, 1961 & the bye-laws of the
Society, then in such cases the Registrar has the discretion to appoint an administrator to carry out the
management of the Society. Normally the administrator is appointed for a period, not exceeding six months.
The remuneration payable to the administrator shall be decided by the Registrar & shall be paid from the
funds of the Society.

Ques : For how much period is the administrator normally appointed by the Registrar? How does the administrator
manage the Society? Can the administrator call a Special General Body Meeting to reconsider the decision
of the earlier Managing Committee? What is the salary payable to the administrator? Are the acts of the
Administrator binding on the new Committee?
Ans : The administrator is appointed by the Registrar normally for a period of six months. The administrator enjoys
all the powers of the Managing Committee. He is also entitled to call a Special General Body Meeting to
reconsider the decisions of the earlier Committee. The remuneration payable to the administrator is fixed by
the Registrar. The administrator at the end of his tenure should handover the charge either to another
administrator if directed by the Registrar or he should conduct an election and handover the charge to the
new Managing Committee. All acts done by the Administrator in good faith are binding on the Society
irrespective of the amount of the expenses incurred by the administrator.

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5. ADMITTING LIMITED COMPANIES AS MEMBERS

Ques : What precautions have to be taken while admitting Limited Companies as Members of the Society?
Ans : Apart from the transfer documents the Society must insist for a Memorandum of Association and Articles of
Association of the Limited Company. A list of persons who shall be residing in the Flat should also be
obtained from the Limited Company along with a Board Resolution authorising the person to reside in the
Societies Flat. A Board Resolution should also be obtained authorising the Companies representative to
represent the Company in the General Body Meetings of the Society.

6. AGENDA OF ANNUAL GENERAL BODY MEETING

Ques : What business should be transacted at the Annual General Body Meeting?
Ans : The following business should be transacted at the Annual General Body Meeting.
(i) To read the Minutes of the Last Annual General Body Meeting and the Special General Body Meeting/
s that has been held after the last General Body Meeting and to take action thereon.
(ii) To receive from the Committee, the report on the preceding Co-operative Year’s working, together with
the statement of Accounts in Form ‘N’ prescribed under Rule 62(1) of the Rules, showing the Income
and Expenditure during the preceding Co-operative Year and the Balance Sheet as at the close of the
preceding Co-operative Year.
(iii) To consider Audit Memorandum, if received from the Statutory Auditor, for the previous Co-operative
Year or years, along with the Audit Rectification Report of the Committee thereon.
(iv) To declare the result of election to the Committee, if election to the Committee has taken place during
the year in which the Annual General Body Meeting of the Society is held.
(v) To appoint an Internal Auditor, if considered necessary and to fix his remuneration.
(vi) To consider any other matters, specifically requiring decision, concurrence or sanction of the General
Body Meeting of the Society, by virtue of the provisions in the Act, Rules and the bye-laws of the
Society.
(vii) To consider any important communications received from the Registering Authority, the Statutory
Auditor, Government, Collector, Local Authority or any other officer of the Government.
(viii) To appoint Statutory Auditor for the coming year.
(ix) To consider any other matter, excepting those requiring proper notice, with the permission of the
Chair, after the regular agenda is over.

7. AMENDMENT & FRAMING OF BYE LAWS

Ques : Can the Society amend the bye-laws? Can the Society frame bye-law?
Ans : It is the right of the Society to amend as well as to frame new bye-laws. However, any bye-law that is
proposed to be amended or is to be framed should not be against the provisions of the Maharashtra Co-
operative Societies Act,1960 or Maharashtra Co-operative Societies Rules, 1961.

8. AMENDMENT OF BYE-LAWS
Ques : Does the Amendment to the bye-laws become effective as soon as they are approved in the General Body
Meeting? What is the procedure for amendment of bye-laws?
Ans : The bye-laws of the Society can be amended by passing the resolution in the General Body Meeting. The
formalities with regards to amendment of bye-laws are as under:-
(a) The resolution must be passed by 2/3 Members approval who are present in the Meeting.
(b) The resolution must be submitted to the office of the Registrar within two months from the date of the
Meeting at which the resolution was passed with the below mentioned informations:-
(bi) Copy of the relevant bye-laws in force along with the amendment/s proposed to be made in pursuance
of the resolution together with reasons justifying the amendment.
(bii) Four copies of the text of the bye-laws as it Will stand after amendment/s is/are signed by the office
bearers duly authorised by the Managing Committee of the Society.
(biii) A copy of the notice given to the Members of the Society for the proposal to amend the bye-laws.
(biv) Additional information as may be required by the Registrar. On receipt of the above said information/
s the Registrar shall normally dispose off the application within two months from the date of receipt of
the application. If the Registrar is of the opinion that the proposed amendment may be accepted
subject to any modification then he may suggest the modification to the Society. It may be emphasized
that it is at the discretion of the Registrar to approve the amendment. By merely passing a resolution
to amend the bye-laws the same does not become effective.

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9. ANNUAL GENERAL BODY MEETING

Ques : When should the Society conduct its Annual General Body Meeting? What should be the quorum for theAnnual
General Body Meeting?
Ans : The Annual General Body Meeting of the Society should be held on or before 14th August. If for any reason
theAnnual General Body Meeting cannot be held before that date an application should be made to
theDy.Registrar/Asstt.Registrar of Co-operative Societies to grant extension of time to hold the Annual
GeneralBody Meeting. Normally an extension is granted by the Dy. Registrar/Asstt. Registrar till 14th of
November. Itmay be mentioned that if in any case the Annual General Body Meeting cannot be held before the
abovesaiddates then the Society cannot hold the Annual General Body Meeting. The Meeting Will be held by
theofficers appointed by the Deputy Registrar/Asstt. Registrar of the Co-operative Societies. The quorum for
theGeneral Body Meeting is two third of the total number of Members or twenty whichever is less.

Ques : Who can attend the General Body Meeting of the Society? Can a person holding the power of Attorney/
Letterof Authority attend the General Body Meeting?
Ans : Only the Member of the Society can attend the General Body Meeting and in his/her absence the
AssociateMember can attend the Meeting. The right to attend the Meeting cannot be delegated. Persons
holding thePower of Attorney/Letter of Authority cannot attend the General Body Meeting.

Ques : The Flat in which I am residing belongs to my mother. When I went to attend the General Body Meeting
wasnot allowed to attend the Meeting on the ground that the Flat does not belong to me. I have been requested
bymany Members to represent their grievances. Can I attend the Meeting if my mother gives me a Power
ofAttorney? Can you suggest an alternative whereby I can attend the General Body Meeting?
Ans : The Meetings of Society are attended by the Members of the Society and as such the power to attend
theGeneral Body and to speak at the General Body Meeting cannot be delegated to anyone by giving a Power
ofAttorney. In case you wish to participate at the General Body Meeting then you should submit a form
ofAssociate Membership which shall also be signed by the Member. Thereafter, you can not only attend
theGeneral Body Meeting, vote at the Meeting, but you are also entitled to stand for election and can
evenbecome an office bearer of the Society.
Ques : Within what period should the First General Body Meeting be conveyed? Who has to call the First GeneralBody
Meeting? What is the period of notice that has to be given before holding the First General BodyMeeting?
What are the items that have to be taken up in the First Annual General Body Meeting?
Ans : The First General Body Meeting has to be conveyed within a period of three months from the date of Registrationof
the Society. The First General Body Meeting has to be conveyed by the Chief Promoter. Notice of fourteenclear
days has to be issued before calling the First General Body Meeting. Intimation of the First GeneralBody
Meeting has also to be given to the Registering Authority. The function of the First General BodyMeeting of the
Society are as under :
(i) to elect a President for the Meeting,
(ii) to admit persons to Membership (other then the Promoters) who have applied for the Membershipof
the Society.
(iii) to elect a Provisional Committee,
(iv) to receive and approve the Statement of Accounts, as prepared by the Chief Promoter of the Society,upto
14 days prior to the date of the First General Meeting of the Society.
(v) to authorise the Committee to secure the Conveyance of the right, title and interest in the property,in
the name of the Society, from the Promoter (Builder).
(vi) to fix the limit upto which the funds may be borrowed.
(vii) to appoint an Internal Auditor of the Society for the year, if necessary and to fix his remuneration.
(viii) to authorise one of the Members of the Provisional Committee to call the first Meeting of theProvisional
Committee.
(ix) to consider affiliation of the Society as a Member of the Housing Federation of the District and
otherinstitutions mentioned in the bye-law No. 6. (of the model bye-laws).
(x) to consider any other matter to be brought before the Meeting with the permission of the Chair,except
those requiring proper notice.

Ques : Is the General Body Meeting of the Society bound to sanction each and every item put before it by theManaging
Committee?
Ans : The acts of the Society are done through the resolutions passed by the Managing Committee and the
GeneralBody. The day to day Management of the Society is carried out by the Managing Committee. However,

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Managing Committee has to function as per the directions of the General Body. It is possible that the office-
bearers of the Society might propose an item which might appear to be against the interest of the Members.
The General Body has the power to reject the proposals put forth by the Managing Committee.

10. APPEAL
Ques : Please explain the provisions as regards appeals under Maharashtra Co-operative Societies Act,1960?
Ans : As per the provisions of Maharashtra Co-operative Societies Act, there are two different forums, one before
the Registrar of Co-operative Societies exercising Quasi Judicial Authority and another before the Co-operative
Courts. Independent provisions of Appeal are provided in both the above said spheres. Whenever an order is
passed under Section 23 (with regards to transfer of Flats) or Section 35 (expulsion of Members) or Section77A
(appointment of Members of Committee, new Committee or appointment of administrator), Section 78(power
of removal of Committee or Member thereof) or under Section 81 Audit, Section 83 enquiry by Registrar then
in such cases an appeal is provided under Section 152 of the Co-operative Act, before the Divisional Joint
Registrar in Charge of the appeals.

11. APPROPRIATION OF PROFIT

Ques : How should the accrued profit during the year of a Co-operative Society be appropriated?
Ans : After the Society has provided for interest on the loans and deposits, 25% of the net profits of all business
carried on by or on account of the Society should be placed at the Credit of the reserve fund of the Society.
The balance 75% of the net profit can be utilised in the following manner:-(a)To pay a dividend not exceeding
9% per annum upon the paid up Share capital,(b)To pay honorarium to the office bearers of the Society not
exceeding 15% of the net profit to reward them for the sacrifice of their valuable time for the working of the
Society,(c)To allocate to the common welfare fund such part of the profits as determined by the General
Body,(d)The balance amount if any should be carried forward or dealt within any such manner as the General
Body may desire on the recommendations of the Committee.

12. ASSOCIATE MEMBER

Ques : What are the advantages of making the sublet an Associate Member? What are the formalities that have to
be complied with by a person to become an Associate Member? Can an Associate Member vote at the
Annual General Body Meeting? Can an Associate Member be elected as an office bearer of the Society?
Ans : It is observed that at times Members sublet their premises. If the person in possession of the premises is not
made an Associate Member then it is quite likely that in case of dispute the submission of the person Will
be that he is governed as per the provisions of the Rent Act, and the provisions of Maharashtra Co-operative
Societies Act,1960 are not applicable to him. Therefore, the Member must in his own interest compel the
occupant to become an Associate Member. The Member as well as the Associate Member have to submit
a form to the Society (Appendix No. 8) along with the entrance fee of Rs. 10/- Thereafter the Society Will
endorse the applicants name as an Associate Member on the Share Certificate issued to the first Member.
The Member as well as an Associate Member are jointly & severally liable to discharge the present and
future liabilities of the Society. Normally the right of attending the Annual General Body Meeting Will ordinarily
be excised by the Original Member. If, however, the first Member is unable to attend the General Body
Meeting then the Associate Member is entitled to attend, vote & participate at the Annual General Body
Meeting. In view of the Amendment to Section 27 (8) as amended in 1969 an Associate Member can also
vote & even become an office bearer of the Society.

13. AUDIT
Ques : We have been given to understand that the Fees payable to the Auditor for Audit of Housing Societies have
been increased? We have further been informed that a part of the Fees have to be paid to the Government as
Supervision Fees?
Ans : The Commissioner for Co-operation & Registrar, Co-operative Societies by his Order No. CC/ADT/Scales of
Audit Fees /Dtd. 15/5/1992 fixed the Audit Fees Rs. 36/- per Member for the year 1991-92 & onwards. Out of
the above said amount 80% had to be paid directly to the Auditor. The balance amount had to be paid as
Supervision Charges. This is because the Co-operative Department has to monitor the work done by the
Certified Auditors/Chartered Accountants. The above work includes allotment of Societies, co-ordination, con-
trol, guidance, rectification, follow up action, supervisory functions etc. The Society should earlier had to
simultaneously Credit the deducted 20% amount directly into Government Treasury under the budget head
0425 - Co-operation 101-Audit Fees (0425 0018). We have been given to understand that in one such case the

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Auditor has approached the Court and the Court has given an injunction restraining the payment of
20% Fees to the government Authorities. It has been observed that as the office bearers render
Honorary Services the Society can request the Auditors to arrange to pay the above said amount
for and on behalf of the Society. The Society may thereafter reimburse the amount to the Auditor.
With the recent Judgment the entire audit for without any deduction has to be paid to the auditor.

Ques : Is it compulsory for the Society to appoint an Internal Auditor?

Ans : It is not compulsory to appoint an Internal Auditor. However, the Society, if it feels necessary can appoint an
Internal Auditor.

14. AUDIT RECTIFICATION REPORT

Ques : What is meant by Audit Rectification Report? What are the formalities that have to be complied by the
Society on receipt of the Audit Report?
Ans : Audit Rectification report is the report prepared by the Society giving the reply to the various points raised by
the Auditor in the Audit report issued to the Society. On receipt of the Statutory and/or Internal Audit Report
the Hon. Secretary of the Society should prepare a Draft Audit rectification report with regards to the objections
and suggestions made in the Audit report. The above said information must be presented in Form ‘O’ prescribed
under Rule 73 of the Maharashtra Co-operative Society Rules. The said information must be placed before
the Managing Committee Meeting held next after the date of the Audit report. In the said Managing Committee
Meeting the Audit rectification report should be approved. Within three months from the date of receipt of the
Audit report, the Audit rectification report must be submitted to the office of the Registrar.

15. BAD DEBTS

Ques : What should be done if the Society wants to write off certain amount as bad debt?
Ans : The Secretary should first call the General Body Meeting of the said Society. In the said Meeting a resolution
to write off the amount as bad debt has got to be passed. The Society must also obtain a Certificate from the
Statutory Auditor that the said amount is written off as bad debt. In case the Society has obtained loan from
a financial agency then the Society should also obtain the sanction from the financial agency before writing
off any amount as bad debt. After complying the above said formalities the Society has to apply to the
Registrar for writing off the amount as bad debt. Only after getting the permission from the Registrar the
Society can write off the said amount as bad debt.

16. BANK ACCOUNT

Ques : Can the Society open a bank account with a Nationalised Bank? Can the Society invest its funds in Shares&
debentures of Limited Companies?
Ans : As per Section 70 a Society should invest or deposit in one or more of the following ways:
(a) With the State Co-operative Bank.
(b) In securities as specified in Section 20 of the Indian Trust Act,1882.
(c) In the Shares or Security Bonds or Debentures issued by any other Society with Limited Liability
&having the same Classification to which it belongs.
(d) In any Co-operative Bank or Banking Company approved for this purpose by the Registrar & on such
condition as the Registrar may impose from time to time.
(e) In any other mode permitted by the rules or by General or Special order of the State Government.

Ques : Can bearer Cheques be issued by the Society for clearing the dues?
Ans : No, as per bye-law no. 146 all payments exceeding Rs. 4,500/- must be made by crossed Account Payee
Cheques by the Society. If the number of members is less than the society cannot make payment above
Rs. 1,500/- in cash.

17. BIFURCATION OF SOCIETY

Ques : What is meant by bifurcation of Society? What are the formalities that have to be complied with regards to
bifurcation of Society?
Ans : At times there are disputes amongst the Members residing in different buildings belonging to the Society.
This creates an element of lack of confidence amongst the Members residing in different buildings. In such
circumstances it may be advisable to bifurcate the Society. First and foremost a scheme of bifurcation has
to be drawn up and the same should be approved by at least two-third of the total number of Members of the
Society. Utmost care has to be taken at the time of drawing up the scheme of bifurcation as there is always

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a chance of dispute even after bifurcation with regards to the ownership and maintenance expenses of the
open space. Thereafter the proposal for bifurcation should be sent to the Registrar of Co-operative Societies.
It is at the discretion of the Registrar to permit the Society to bifurcate or not. Usually it takes more then one
years time to complete the bifurcation formalities. It may be emphasised that it is possible to get permission
for having wing wise Society.

18. BORROWINGS BY THE SOCIETY FROM MEMBERS

Ques : Can the Society borrow amount from Members if so what is the quantum of amount that can be borrowed by
the Society?
Ans : The Society before proceeding to borrow any amounts should comply with the provisions of Section 43 of the
Maharashtra Co-operative Societies Act,1960 read with Rules 35 & 39 of the Maharashtra Co-operative
Societies Rules 1961. The Society is with limited liability shall not without the previous sanction of the
Registrar incur liability existing ten times of total amount of its paid up Share capital, accumulated reserve
fund and building fund minus accumulated losses.

19. BREAK UP OF SERVICE CHARGES

Ques : Our Society has decided to collect equally from Members towards Service Charges? Please be kind enough
to inform us about the various expenses that are included in Service Charges?
Ans : The type of expenses included in service charges are as under:-
(a) Salaries to the office staff, liftmen, watchmen, malis and other employees of the Society.
(b) If the Society has independent office the property taxes, electricity charges, water charges, etc. for the same.
(c) Printing, Stationery and Postage.
(d) Traveling Allowances and conveyance charges to the staff and the Members of the Committee of the Society.
(e) Sitting Fees paid to the Members of the Committee of the Society.
(f) Subscription to the Education Fund of the Maharashtra Rajya Sahakari Sangh Ltd.
(g) Annual Subscription of the Housing Federation and any other Co-operative Institution to which the
Society is affiliated.
(h) Entrance Fees for affiliation to the Housing Federation and any other Co-operative Institution.
(i) Audit Fees for internal, statutory and reaudit, if any.
(j) Expenses incurred at Meetings of the General Body, the Committee and the Sub-Committee, if any.
(k) Retainer Fees, legal charges and Statutory inquiry Fees.(l)Any other charges that might be approved
by the General Body at its Meeting.

20. BUILDER V/s. PROMOTERS

Ques : What are the precautions that have to be taken if the builder is not forming a Co-operative Society?
Ans : First and foremost the builder should be requested to form a Co-operative Society in writing. There after
whenever a delegation of the residents go to meet the builder Draft Minutes should be send to the builders
confirming the events that have transpired between the Builder and the Flat purchasers. A Letter should also
be written to the Builder instructing him that the expenses for the building day to day maintenance should be
handed over to the Ad Hoc Committee. Alternatively it should be suggested that all payments for the day
today expenses of the building should be incurred from a joint bank account of the builder as well as a
representative of the building residents. Copies of the statement of Accounts as well as building plan should
also be asked from the Builder. A reminder should also be given to the builder that it is his Statutory
obligations to form a Co-operative Society and the conveyance of the Society should be executed within four
months of the date of registration of the Society. If the builder is not co-operating then also a Co-operative
Society can be formed if the Flat purchasers are complying with the conditions as are stipulated by the
Co-operative Department.

21. BYE-LAW
Ques : Does the bye-laws have the force of law ?
Ans : It has been decided in a number of Judgments that bye-laws are meant for Internal management of the
Society Bye-laws do not have the force of law. However, it needs to be emphasized that the bye-laws are
meant to regulate the Internal contacts between the Society and its Members.

22. CASH DISCOUNT BY SOCIETY

Ques : Can the Society give 24% cash discount to a Member for prompt payment of dues?
Ans : In our opinion, there is no provision in the Maharashtra Co-operative Societies Act,1960, Maharashtra

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Co-operative Societies Rules,1961 or the bye laws of the Society to give cash discount to Members on the
monthly outgoing bills to be paid by the Members by say within 10 days from the date of receipt of the bills.

23. CASH ON HAND

Ques : What is the limit of maintaining Cash on hand in the personal custody of the office bearers and/or the
employees of the Society?
Ans : A sum not exceeding Rs. 1,500/- to Rs. 4,500/- depending on the numbers of members of the society for petty
expenses can be retained as cash on hand by the office bearers. The Managing Committee of the Society can
also authorise the paid employee of the Society to retain the abovesaid amount for and on behalf of the Society.
If for any reason whatsoever the cash on hand has exceeded the abovesaid limit then the excess cash should
be deposited in the Bank within the next three days of the office bearers and/or employee of the Society.

24. CHAIRMAN’S DUTIES AND FUNCTION

Ques : What are the powers of the Chairman of the Society?
Ans : The Chairman of the Society has the power of overall superintendence, control and guidance with regards to
the management of the affairs of the Society. He has however, to work within the frame work of the Act, Rules
and bye-laws of the Society. In the event of any emergency the Chairman of the Society is competent to
exercise any of the power of the Committee. The decisions taken by the Chairman should however be ratified
in the subsequent Meeting of the Society.

25. CHANGE OF NAME

Ques : How can one change the name of the Society? Must one amend the bye-laws for changing the name of the
Society? Does it affect the rights and liabilities against the Society?
Ans : The proposed name must be approved in the Managing Committee Meeting, however the name of the
Society is mentioned in the bye-laws of the Society. All the legal formalities in respect to amendment of bye-
laws have to be complied for changing the name of the Society. After approval of the amendment of the bye-
laws, the Society has to submit the Registration Certificate to the Registrar for necessary Amendment. It is
emphasized that the change of name does not affect the rights and/or liabilities of the Society against
Members, non Members or vice versa.

26. CHARGES COLLECTED BY THE SOCIETY

Ques : What are the various charges collected by the Society? How should the amount be bifurcated amongst
the Members?
Ans : The contribution to be collected from the Members may be in relation to the following:
(i) Property taxes,
(ii) Water Charges,
(iii) Common Electricity Charges,
(iv) Contribution to Repairs and Maintenance Fund,
(v) Expenses on Repairs and Maintenance of the lifts of the Society including charges for running the lift,
(vi) Contribution to Sinking Fund,
(vii) Service Charges,
(viii) Car Parking Charges,
(ix) Interest on the defaulted charges,
(x) Repayment of the Instalment of the loan and interest,
(xi) Non-Occupancy Charges,
(xii) Insurance Charges,
(xiii) Lease Rent,
(xiv) Non Agricultural Tax &
(xv) Any other charges.
The apportion of the Share of each Member towards the charges of the Society shall be on
the following basis:-
(i) Property taxes : As fixed by the local Authority.
(ii) Water Charges : On the basis of total number and size of the inlets provided in each Flat.
(iii) Common Electricity Charges : Equally for all Flats.
(iv) Expenses on repairs and Maintenance of the building/buildings of the Society : At the rate fixed by the
General Body from time to time, subject to the minimum of 0.75% per annum of the construction cost
of each Flat for Meeting expenses of normal recurring repairs.

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(v) Expenses on repairs and Maintenance of the lifts of the Society including charges for running the lift:
Equally by all the Members of the building in which lift is provided, irrespective of the fact whether they
use the lift or not.
(vi) Sinking Fund: As provided under the bye-law No. 13 (c).
(vii) Service Charges : Equally divided by the number of Flats.
(viii) Parking Charges : At the rate fixed by the General Body of the Society at its Meeting under the bye-
law No. 84/85.
(ix) Interest on the delayed payment of charges : At the rate fixed under Bye law no. 72 to be recovered
from Defaulter Members.
(x) Repayment of the Instalment of the loan and interest : The amount of each instalment with interestas
fixed by the financing agency.
(xi) Non Occupancy Charges : At the rate fixed under the bye-law No. 43(2)(iii)(c).(xii)Insurance Charges
: The built up areas of each Flat, provided that if there is increase in the insurance premium due to
storing any specific goods in any Flat, used for commercial purposes, the extra burden of insurance
premium shall be Shared by those who are responsible for such increased premium in proportion to
the built up areas of their Flats.
(xiii) Lease Rent : The built up area of each Flat.
(xiv) Non-Agricultural Tax : The built up area of each Flat.
(xv) Any other charges : As may be decided by the General Body.

27. CHILDREN PLAYING IN SOCIETY COMPOUND

Ques : Can the Society levy any restriction on the children playing in the Society Compound?
Ans : The Society can restrain children from playing such games as deemed fit by the General Body. The Society
can also restrict the number of hours for playing. The General Body may also impose penalties for the said
breaches. It may be emphasised that in our opinion the type of games to be played as well as the timing for
playing can be regulated only by passing a resolution in the General Body Meeting of the Society.

28. CIVIL/CRIMINAL LIABILITY OF MANAGING COMMITTEE MEMBERS

Ques : Can civil/criminal proceedings be initiated against the Managing Committee Members for acting maliciously or
in a way which is against the interest of the Society?
Ans : Yes, the Members of the Society can initiate civil/criminal action against the Managing Committee Members
who have acted in a way which is against the interest of the Society. It is of utmost importance that in all such
matters the action should be taken without any loss of time against the erring Managing Committee Members.

29. COLLECTORS ALLOTMENT OF LAND

Ques : What are the precautions that have to be taken by the Purchaser if the land belong to the Collector and the
same has been leased by the Collector to a Co-operative Society?
Ans : Apart from other transfer formalities it is the duty of the Society to inform the parties that the land on which
the Society building is situated has been leased by the Collector. Normally, such lands are allotted by the
Collector at concession rates. A condition is generally imposed by the Collector that whenever there is a
transfer, then in all such cases the party before executing the transfer papers should obtain no objection
Certificate from the Collector. Normally, the Collector recovers 50% of the difference between the sale and
the purchase price before granting any permission to the parties. Transactions executed by the parties
without obtaining the Collector’s permission are null and void and the Collector has power to revoke the lease
granted to the Society. In my humble opinion all the parties to the transaction particularly the Purchaser
should take utmost precaution before purchase of Flat with land which has been allotted by the Collector.

30. COMMERCIAL USAGE OF FLAT

Ques : Is commercial usage of a Flat by any Member permissible? Are professionals like Lawyers, Chartered
Accountants, Doctors etc allowed to use Flat for office, dispensary purposes?
Ans : Yes, commercial usage of a Flat is permissible with the permission of the Co-operative Society and the
Mumbai Municipal Corporation. Professionals like Lawyers, Chartered Accountants, Doctors etc. can use
the Flat as office, dispensary subject to the restrictions imposed by the Mumbai Municipal Corporation.

31. COMMERCIAL USE OF FLAT BY A PROFESSIONAL

Ques : Can a Member use a part of his Flat as an Office if he is a Professional?
Ans : As per the Bombay Municipal Corporation Rules, Professionals are permitted to use a part of his Flat as an Office.

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32. COMMERCIAL USE OF GARAGE

Ques : Can garages allotted for Car Parking be used for commercial purpose?
Ans : No, at the time of construction of garages an undertaking has to be given to the Municipal Corporation, that
they Will be used only for car parking. Garages allotted for Car Parking are exempted from the F.S.I.
Calculations. Garages in the Society approved for Car Parking cannot be utilised for commercial activity
except with the permission from the Bombay Municipal Corporation. In addition to the breaches under Co-
operative Law, it is also violation of the Bombay Municipal Corporation Rules. However, in a number of
Societies garages are used for commercial purpose.

33. CONSUMER PROTECTION LAW AND FLAT PURCHASER.

Ques : The builder is not completing the construction within a reasonable time. The material used for construction
is of a sub standard type. Can an individual Flat purchaser take action against the builder on the grounds of
deficiency of service?
Ans : If the builder is not completing the construction within a reasonable time or has used sub standard material
then action in my opinion can be taken against the builder on the grounds of deficiency of service.

34. CONSUMER PROTECTION ACT AND CHS

Ques : Are the provisions of the Consumer Protection Act, applicable to Housing Societies?
Ans : As per the recent amendment, Co-operative Societies can be held liable on the ground of delivery of service.
Even the Members can take action against the Co-operative Society under the provisions of Consumer
Protection Act, The Society can however argue with Section 91 of the Maharashtra Co-operative Societies
Act, which clearly stipulates that in the event there is a dispute, then the provisions of the Maharashtra Co-
operative Societies Act, are applicable to the same.

35. CONVERSION OF PREMISES SOCIETY TO HOUSING SOCIETY

Ques : Please explain the procedure of converting a premises Society into a Co-operative housing Society?
Ans : If there are residential Flats in a premises Society, it can be converted into a Co-operative Housing Society.
Arequest has to be made to the Registration Authority to change the category from General to Housing
Society. The Society is required to follow the procedure laid down in Section 17 of the Maharashtra Co-
operative Societies Act,1960, read with Rule 16 of the Maharashtra Co-operative Societies Rules 1961. It
may with previous approval of the Registration Authority, by a majority of the Members present and voting at
Annual or Special General Meeting held for the purpose, decide to convert itself into Co-operative Housing
Society.

36. CONVEYANCE
Ques : What are the options available to the Society if the Developer does not co-operate and refuses to complete
the conveyance formalities in favour of the Society?
Ans : The Developer is duty bound to execute a conveyance in favour of the Society within four months from the
date of registration of the Society as per the provisions of the Maharashtra Ownership Flats Act, The Society
can prosecute the builder under Section 13 of the Maharashtra Ownership Flat Act, Even a criminal Complaint
can be lodged against the builder. The Society can also file a civil suit in a Civil Court of competent jurisdiction
under Specific Relief Act, to compel the builder to execute the conveyance. However, it may be emphasized
that it is our personal experience that most of the builders are not executing the conveyance in favour of the
Society. Non payment of proper Stamp Duty by the Members, is also one of the major obstacles in obtaining
the conveyance.

37. STAMP DUTY ON CONVEYANCE

Ques : What is the Stamp Duty that has to be paid if all the Flats, car parking, godown in a Co-operative Society
have paid proper Stamp Duty ?
Ans : If all the Members of the Society have paid proper Stamp Duty on flats, open car parking space, garage then
in our opinion Stamp Duty of Rs. 100/- Will have to be paid at the time of executing conveyance.

38. CO-OPERATIVE YEAR

Ques : The Co-operative Year of our Society was from July to June. We are having taxable income. We have been
given to understand that Co-operative Societies have to adopt the Co-operative year from April to March.
Please inform us about the procedure to be followed for changing the accounting year? What is the procedure
for amendment of bye-laws?

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Ans : As per the decision taken by the Exe. Hon. Minister for Co-operation Shri Abhaysingh Raja Bhonsle in the
Meeting of the high powered Committee on 08-09-1993 and as per the Circular issued by the Commissioner
for Co-operation & Registrar C.S.M.S. Pune vide Circular No. ADM/Sec-2 (10) Rule 3 (3) all Co-operative
Societies have to adopt the Co-operative Year from 1st April to 31st March. The change of Co-operative year
has been insisted by the Co-operative Department at the instance of the Central Government in view of the
Income Tax Act,(The Direct Tax Amendment of 1987). Thus Co-operative Societies have to adopt April to
March as the Co-operative Year. The Societies had to amend their bye-laws for changing the Co-operative
Year. The procedure for amendment of bye-laws is as under.
1. Discuss the amendment to be made in the bye-laws in the Managing Committee Meeting.
2. Call a General Body Meeting giving at least 14 days notice.
3. The proposed amendment should be passed by at least two- third majority present for the General
Body Meeting.
4. The amendment proposal should reach the Dy. Registrar/Asstt. Registrar of Co-operative Societies
within two months from the date of the General Body along with the prescribed forms/resolutions.
However, there has been an amendment in the Maharashtra Co-operative Societies Act,1960.Therefore,
irrespective of what is mentioned in the Societies bye-laws the accounting year for the Societies
shall be the Financial Year.

39. DECISIONS
Ques : How are decisions taken in the Co-operative Society?
Ans : Major decisions with regards to matters of Co-operative Society are taken either by the Members of the
Managing Committee or by the Members of the General Body in the Meeting. The decisions are normally
taken by a majority of votes. However, if there is an equality of votes then the Chairman has the right for
casting vote. If a minimum number of votes are prescribed in the Act, Rules or bye-laws for passing any
resolution then such resolution can be implemented only with the required number of votes. Resolution with
regards to amendment of bye-laws, expulsion of a Member etc. are some such examples which require to
be passed with 2/3rd majority and 3/4th majority respectively. The day to day decisions are taken by the
Office-bearers, Managers and the decisions are later ratified in the Managing Committee.

40. DEDUCTION FROM SOCIETY’S BILL

Ques : Can a Member deduct amounts for repairs from the bill payable to the Society?
Ans : No, a Member has no right to deduct any amount from the Societies bill. He is duty bound to pay all the
legitimate dues to the Society.

41. DEFAULTER
Ques : When is the Member termed as a Defaulter?
Ans : If on the due date of bill, the Member does not make the payment, then he can be categorised as a Defaulter.
In such circumstances Society can also charge interest. However it is important that there should be ademand
upon the Member.
Ques : Can a Defaulter contest the election? Can a Defaulter propose a second candidate for the election?
Ans : A Defaulter cannot contest the election. However, a Defaulter can propose a second candidate for the
election.

42. DIFFERENT TYPES OF MEMBERS

Ques : Please explain the terms Associate Member, Nominal Member and Sympathiser Member? Can an Associate
Member contest the election of the Managing Committee?
Ans : The term Membership has been defined as under: “Member” means a person jointly in an application for the
registration of a Co-operative Society which is subsequently registered, or a person duly admitted to a
Membership of a Society after registration and includes a Nominal, Associate or Sympathiser Member. The
term “Associate Member” means a Member who holds jointly a Share of a Society with others, but whose
name does not stand first in the Share Certificate. The term “Nominal Member” means a person admitted to
Membership as such after registration in accordance with the bye-laws. The term “Sympathiser” means a
person who sympathises with the aims and object of the Society and who is admitted by the Society as
such Member. It may be emphasised that the term Member has not been defined in the bye-laws. Yes, an
Associate Member is entitled to contest the election of the Managing Committee and can also be eligible to
be an office bearer of the Society.

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43. DISPUTE AMONGST LEGAL HEIRS OF DECEASED MEMBER

Ques : What should the office bearers do incase there is a dispute amongst the legal heirs of the deceased Member?
Ans : If there is a dispute amongst legal heirs of the deceased Member then the Society should tell the claimants
to produce a Succession Certificate/Letter of administration from the Competent Court. Till the time the
Succession Certificate/Letter of Administration is not obtained the Society may not transfer the Flat.

44. DISPUTE RESOLVING MACHINERY

Ques : What is the dispute resolving machinery under the Maharashtra Co-operative Societies Act? Which type of disputes
have to be referred to the Registrar? Which type of dispute have to be referred to the Co-operative Courts?
Ans : Co-operative movement was initially sponsored by the state. Apart from the public Sector and the private
Sector, Co-operative Sector has now come into existence. The Co-operative Sector has the benefit of both
the public Sector as well as private Sector. One of the principles distinguishing the Co-operative Sector from
the private Sector is that the control of Co-operative enterprises is not in the hands of the capitalist who
corner the Share capital. The Co-operative Sector is based on the principle of “one man one vote”. The
beauty of the dispute resolving machinery is that even a single Member who is aggrieved can approach the
court/Registrar for redressal of his grievances. With the passage of time a need was felt to provide a sepa-
rate chapter on settlement of disputes. Accordingly chapter nine consisting of Section 91 to Section 101 has
been incorporated in the Maharashtra Co-operative Societies Act,1960. Some types of disputes have to be
referred to the Registrar and some types of disputes have to be referred to the Co-operative Court. The
Registrar of Co-operative Society is a Quasi Judicial Authority. The Registrar of Co-operative Society has
the power as regards refusal of Membership by the Society to a prospective Member. (Section 22 and 23).
If the party is aggrieved by the decision of the Registrar or its subordinate then a provision exists for revision
application under Section 154 of the Act, before higher Authority i.e. Divisional Joint Registrar of Co-operative
Societies and even before the State Government under the said Section 154. Finally the remedy under Writ
Petition under Article 226 or 227 of the Constitution of India is also available to the aggrieved person in extra
ordinary circumstances. Even at the time of expulsion, if passed with 3/4th majority under Section 35 of the
Act, has to be submitted to the Registrar and only after his approval can the Society take steps to expel the
Member. The Registrar has power under Section 77A to appoint a new Committee or administrator when
there is a failure to elect Member to constitute Committee. Under Section 78 the Registrar has power to
remove the Managing Committee or the Members of the Managing Committee. The Registrar under Section
79 has powers to enforce performance of obligation. Under Section 80 Registrar has power to seize records
of the Society. However, the Registrar or the person authorised by him must apply to the Executive Magis-
trate within whose jurisdiction the Society is functioning for seizing and taking possession of the records and
property of the Society. Under Section 81, the Registrar has powers to appoint an Auditor to Audit the
Accounts of the Society. Under Section 82, the Registrar has power to direct the Society to rectify the
defects in the Accounts. The Registrar on receipt of Complaint or on his own can initiate an enquiry under
Section 83. The Registrar can also initiate action under Section 88 to assess damages against delinquent
promoters. The Registrar has power under Section 89 to summon and enforce an attendance of any person
and examine him on oath or affirmation or by affidavit or to compel the production of any document in the
same manner, as is provided inthe case of Civil Court under the court of Civil procedure 1908. The Registrar
has power to inspect the working of the Society under Section 89A.

45. DISPUTES: WHOM TO APPROACH?

Ques : For which all items should the Member approach the Registrar of Co-operative Society? For which type of
Complaints should the Member approach the Co-operative Court?
Ans : It is observed that many times people approach a different Authority for redressal of their Complaint. For
normal day-to-day Complaints such as-
(a) Charging of compound interest, not issuing of passbook to Members, not admitting the Purchaser as Member of
the Society, recovery of the dues etc., the Members of the public should approach the Registrar of Co - operative
Societies. The Registrar has power under Section 77A of the Maharashtra Co-operative Societies Act, to appoint
Members of Committee, new Committee or administrator when there is failure to elect Members to constitute or
whether Committee does not enter upon the office. Under Section 78 the Registrar has power of removal of
Committee or Member thereof. Under Section 79 the Registrar of powers to enforce performance of obligations.
The Member can approach the Co operative Court under Section 91 if there are disputes between a Member and
the outgoing/incoming Member. More powers are vested in the Co-operative courts. It is normally observed that as
Co-operative courts take a long time, there is a tendency amongst the Members to approach the Registrar of Co-
operative Societies even in matters in which the Registrar does not have the

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jurisdiction. Section 91 of the Co-operative Court relates to dispute between the Society on the one hand and
the Members on the other hand. Even the dispute between a Member of the Society and another Member of
the Society, or the dispute between the employees of the Society and the Society or its Members are
governed under Section 91 of the Co-operative Societies Act, The value of Flats is in lakhs if not in crores of
rupees. Thus the jurisdiction of Co-operative court is unlimited and is almost on par with the jurisdiction of
High Court as far as pecuniary jurisdiction is concerned. If a Member is not paying the dues then also the
Society can approach the Co-operative court for recovery of dues. Election dispute challenging the Managing
Committee of any Co-operative Society have also be referred to the Co-operative Court under Section of the
Act, It is observed that though the Co-operative Courts have jurisdiction to try and entertain the disputes
amongst Members pertaining to property matters of lakhs of rupees then also as per the basic structural
parts of of Section 23 (with regards to transfer of Flats) or Section 35 (expulsion of Members) or Section
77A(appointment of Members of Committee, new Committee or appointment of administrator), Section 78
(power of removal of Committee or Member thereof) or under Section 81 Audit, Section 83 enquiry by Registrar
then in such cases an appeal is provided under Section 152 of the Co-operative Act, before the Divisional
Joint Registrar in Charge of the appeals.

46. DISTRIBUTION OF EXPENSES

Ques : How are expenses on major repairs to be distributed if the building consists of residential and commercial
premises?
Ans : The expenses on major repairs have to be distributed on the basis of carpet area of each Flat. This has been
specifically mentioned in bye-law No. 13(b) of the model bye-laws. In my humble opinion irrespective of the
use of the Flat i.e. residential/commercial the contribution should be recovered equally specifically with
regards to contribution towards major repairs.

47. DONATION/TRANSFER FEES

Ques : I have purchased a Flat in a Co-operative Housing Society. The Society is demanding a huge sum of Rs.
75,000/- for transferring the Flat in my name? As per the New Model bye-laws What is the maximum
amount of donation to be charged by the Society? What is the remedy available to me?
Ans : It is very surprising as to how the office bearers of the Society demand a sum of Rs. 75,000/- at the time
of transfer of Flat. It appears that the Societies office-bearers are intentionally or ignorantly trying to
collect an amount which is far in excess of the provisions of the bye-laws of the Society. The office bearers
of the Society cannot demand an amount which is in excess of the amount that is prescribed by the bye-
laws. As per bye-law no 38 (e) (ix) of the Model bye-laws the Society should collect. Payment of amount
of premium at the rate to be fixed by the General Body Meting but within the limits as prescribed under the
Circular issued by the Department of Co-operation as per the Government of Maharashtra, the amount as
per the Circular dated 9th August, 2001 for the City of Mumbai is Rs. 25,000/-. No additional amount
towards donation or contribution to any other funds or under any other pretext shall be recovered from
Transferor or Transferee.

48. DUPLICATE SHARE CERTIFICATE

Ques : What are the formalities that have to be complied with regards to issue of Share Certificate? Should the
Society issue Public Notice before issuing Duplicate Share Certificate?
Ans : Duplicate Share Certificate has to be issued to the Member if his Original Share Certificate is lost or mis-
placed. The Member who has lost his Original Share Certificate should make an application to the Society
stating that he has misplaced/lost his Original Share Certificate. On receipt of the application the Secretary
should call a Managing Committee Meeting. The Member should be called upon to execute an Indemnity
Bond. The Member must agree to indemnify the Society for all cost, expenses, that the Society might have
to incur with regards to the issue of a Duplicate Share Certificate. The Member should also give an undertak-
ing that he has not mortgaged or pledged the Share Certificate with any financing agency. The Society may
invite objections by affixing a notice on the notice board of the Society. If no objections are received within
fifteen days from the date of affixing the notice on the notice board of the Society then the Society may
proceed to issue the Duplicate Share Certificate. It may be emphasised that no where in the Maharashtra
Co-operative SocietiesAct,1960 & Maharashtra Co-operative Societies Rules, 1961 or the bye-laws of the
Society it is mentioned that the Society should insist for a public notice for issuing Duplicate Share Certifi-
cate. The Society can however as a matter of abundant precaution at the cost of the Member issue a public
notice before allotting a Duplicate Share Certificate.

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49. EDUCATION FUND

Ques : What is Education Fund? How much contribution should be made by Housing Societies towards Education Fund?
Ans : Co-operative Societies with a view to promote Co-operative movement are supposed to make contribution
towards the fund called Education Fund. The Society should pay the contribution within three months from
is of to 30th June the close of the Co-operative year. Officers willfully failing to comply with the requirement
are personally liable in making good the amount to the Society. Co-operative Societies within the jurisdiction
of corporation, Nagar Palika & cantonment board must contribute @ Rs. 3/- per Member per annum. Co-
operative Societies within the jurisdiction of Gram Panchayats must contribute @ Rs.2/- per Member perannum.

50. ELECTION
Ques : The Returning Officer has wrongly rejected my nomination papers on the grounds that the Member who has
proposed my application is a Defaulter? What are the remedies available to me?
Ans : The Returning Officer has no right to reject your nomination on the grounds that the Member who has
proposed your application is a Defaulter. You have two options one is to file an appeal for rejection of
nomination papers u/s. 152 A of the M.C.S Act, This has to be done within three days from the date of
rejection of the nomination. The Registrar is duty bound to dispose of the appeal within ten days. The other
alternative available to you is to challenge the election in Co-operative Court after the results of the elections
are declared. In our view it is advisable to pursue the first option. The second option can be exercised only
after the completion of the election. There is a possibility that the verdict of the election dispute may be
delivered after a year.

51. EXPENSES SANCTIONED FOR MAYOR IN COUNCIL OF THE M.M.C.

Ques : What are the quantum of expenses sanctioned for the 11 council Members of the Mumbai Municipal Corporation?
Ans : We have been given to understand that a sum of Rs. 600 crores has been sanctioned for constructing
spacious air conditioned chambers for the 11 council Members of the Mumbai Municipal Corporation.

52. EXPULSION
Ques : When can a Member be expelled from the Society? Under what circumstances can an expelled Member be
readmitted in the Society?
Ans : Expulsion of a Member is a very severe punishment which the Society should as far as possible try to avoid.
The grounds on which a Member can be expelled are as under:-
(a) He is a persistent Defaulter;
(b) If the Member has deceived the Society by giving false information;
(c) The Flat is used by the Member for immoral or illegal purposes;
(d) The Member is in the habit of violating the bye-laws of the Society;
(e) False information has been given by the concerned person/Member to the registering Authorities;

The procedure with regard to expulsion of a Member is as under:-

(1) One month’s clear notice should be given to the Member against whom the expulsion proceedings
have been initiated.
(2) Thereafter, a General Body Meeting has to be called upon. The proposed Member against whom the
expulsion proceedings have been initiated should be given an opportunity to express his say in the
matter.
(3) The Resolution to expel the Member should be passed by 3/4 of the Members present at the General
Body Meeting. Thereafter the Resolution has to be sent to the Registrar and the Registrar Will make
the inquiries, if satisfied he may approve the Resolution.

53. FINANCING AGAINST FLAT/OFFICE PREMISES

Ques : What are the elementary precautions that have to be taken by the financer while financing against Flat/office
premises from the financers point of view?
Ans : The financer should ensure that he executes a valid document. As per Section 34 of the Bombay Stamp
Act,1958 if the document is not properly stamped then it cannot be admitted in the court of laws as evi-
dence. The document should also be registered with the sub Registrar of assurances. As far as possible it
would be advisable for the financer to insist for the peaceful vacant possession of the premises. An affidavit
should also be taken from the person who proposes to avail of the loan that he has not mortgaged/pledged
the premises to any other person. If there is a registered Society then the lien of the financer should also be
recorded in therecords of the Society and a Letter to that effect has also to be taken from the Society

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approving the lien in its Managing Committee Meeting. The financer should also insist for the documents of title
like Original Agreement, Share Certificate. If there is no Society then it is very much advisable to take a search
of the title of the property. It is also advisable for the financer to take post dated Cheques from the person to
whom he is giving loan. Also guarantor of sound financial standing should be insisted upon by the financer.

54. FLATS DEFINITION

Ques : What is the definition of Flat as per the Model bye-laws? Does it include office, showroom, shop, godown,
garage, dispensaries, consulting room, clinic and apartment?
Ans : The Model bye-laws defines Flat as “a separate and self contained set of premises used or intended to
beused for residence, or office, or showroom, or shop, or godown and includes a garage, or dispensary, or
consulting room, or clinic, or flour mill, the premises forming part of a building and includes an apartment”.

55. GARAGE AS PRAYER ROOM

Ques : I have a car parking garage and the same is lying vacant. Can I utilize the same for the purpose of prayers
throughout the day ?
Ans : Garage has been allotted by the Bombay Municipal Corporation Authorities for the specific purpose of
carparking. The same is not included in FSI calculation. If you start using the garage for the purpose as a
prayer room, then in my opinion, the same would amount to change of user. I am of the opinion, you cannot
utilize the same for prayer activities until and unless you receive permission from the BMC Authorities.

56. STAMP DUTY ON GIFT OF FLAT TO BROTHER

Ques : I propose to give a Gift of my Flat to my brother. What is the Stamp Duty that has to be paid ?
Ans : As per the provisions of Article 34 of the Bombay Stamp Act, whenever a gift is given to the brother or close
relative, then Stamp Duty in the city of Mumbai has to be paid @ 2% on the market value of the property.

57. GENERAL
Ques : One of the Members of our Society refuses to accept the bills if delivered by the manager/office staff. It is his
contention that the Secretary should personally come and deliver the bill. The Managing Committee is of the
opinion that the bill shall not be delivered by the Members of the Managing Committee in person as the same
would set a bad precedent? Please guide us what should be the approach of the Managing Committee?
Ans : It is indeed unfortunate that the Member of the Society insists that the Secretary should deliver the bill to him
in person. The office bearers are rendering Honorary Services and Members cannot dictate the way in which
the Internal management of the Society has to function. We fully agree with the view of the Managing Commit-
tee, that Managing Committee Members should not deliver the bill to the concerned Member. We would advice
you to deliver the bills to the concerned Member by registered A.D. and charge the Member for the postage
expenses. It would be advisable to pass a resolution at a General Body Meeting that if a Member refuses to
accept bills from the Society then the postage expenses should be recovered from the Members.

Ques : I am a tenant of a Flat situated at South Bombay? I propose to sell my Flat. I have been offered a sum of Rs.6
Lakhs. Please guide me about the Capital Gains Tax payable by me?
Ans : You may be aware that Sale of Tenancy Rights/Pugree is illegal as per the provisions of the Bombay Rent Act,
Inour opinion you are entitled to accept advance deposit in lieu of alternate accommodation. You are also entitled
to forfeit the same if alternate accommodation is not provided to you within the stipulated period. The whole of the
amount received by you on sale of tenancy rights is taxable as per the provisions of the Income Tax Act,

Ques : I am a Member of a Co-operative Society? My neighbour proposes to sell his Flat to me. I have a big family
and I propose to purchase the Flat, can I purchase the said Flat in my name? Who all are included in the
definition of family as per the bye-laws of the Society?
Ans : You are indeed lucky that your neighbour has proposed to sell his Flat to you. It is not known if your Society
has adopted the Model bye-laws or not. If your Society has not adopted the Model bye-laws then you must
obtain the written approval from the Dy. Registrar/Asstt. Registrar. If your Society has adopted the Model
bye-laws, then you can purchase the Flat only after obtaining the written permission of the Managing Com-
mittee. In any case you have to submit an application justifying your need for an additional Flat. “Family
means and includes husband, wife, sons having no independent source of income, unmarried daughters and
person/persons dependent on the Member”. If you propose to purchase the Flat in the name of major son
then you donot require the Societies permission.

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58. GROUNDS OF REMOVAL OF MANAGING COMMITTEE MEMBER

Ques : What are the grounds for the removal of a Managing Committee Member?
Ans : a) If he becomes a Defaulter.
b) If he remains absent in the Managing Committee Meeting.

59. HANDING OVER OF CHARGE TO NEW COMMITTEE

Ques : What are the formalities that have to be complied at the time of the handing over the charge to the New
Committee?
Ans : The Secretary of the Outgoing Committee should prepare the list of records & should handover the same to
the outgoing Chairman. After the New Committee elects a Chairman the outgoing Chairman should handover
the charge to the Chairman of the New Committee.

Ques : What should the office bearers of the newly elected Committee do if the earlier Committee refuses to
handover the charge of the records of the Society? Can the newly elected Committee obtain the records of
the Society with the help of Police Officer?
Ans : The office bearers of the newly elected Committee may request the Chairman & Secretary of the outgoing
Committee to prepare the list of the inventories & to handover the same to the Chairman of the Society. The
office-bearers may also write to the Registrar of Co-operative Society. The Registrar may make the neces-
sary inquires & may empower any person on his behalf to receive the charge of the records of the Society.
On receipt of such a written directive from the Registrar the Ex-chairman should handover the records. If the
Ex-chairman does not comply with the abovesaid directive then on conviction he can be punished with
simple imprisonment which may extend up to one month or with a fine not exceeding Rs. 500/- or both. The
Registraror a person authorised by him may also apply to the Executive Magistrate within whose jurisdiction
the Society is functioning for seeking & taking possession of the records and property of the Society. If the
Magistrate is satisfied that immediate action is required then he may authorise any police officer above the
rank of Sub-Inspector to enter & search any place where the record & property are kept or likely to be
keptand to seize them and handover the possession thereof to the Registrar or the person authorised by him
as the case may be.

60. HUF
Ques : Can a HUF be a Member of a Co-operative Society?
Ans : HUF can become a Member of a Co-operative Society. The Gujarat High Court has in the case held that of
HUF are eligible to become Members of the Society.

61. INCOME TAX PAYABLE BY CO-OPERATIVE SOCIETIES

Ques : Are Co-operative Societies liable to pay Income Tax? On what all items Income Tax have got to be paid?
What all deductions are available to Co-operative Societies? What is the amount of tax that have to be paid
by the Co-operative Society?
Ans : As per the provisions of the Income Tax Act, Co-operative Societies are treated as an association of persons
and are supposed to file the Income-Tax returns. Unlike individuals no exemption is available to Co-operative
Societies. In our opinion Income Tax is payable by Societies for income under the below mentioned heads:-
(a) Non Occupancy Charges
(b) Transfer Fee
(c) Interest from advertisement hoardings
(d) Interest from Members
(e) Parking charges
(f) Miscellaneous receipts
(g) Sale of waterIt may be emphasised that there are conflicting judgments with regards to transfer fee.
The Society should emphasize that as per the principle of mutuality contributions received from the
Members in any form in the common funds of the Society for the purpose of incurring expenditure for
the benefit of the contributors should not be treated as profit. The common deductions that can be
enjoyed by the Co-operative Society are as under:-
(a) As per Section 80P(ii) interest and dividend received from other Co-operative Society which
may also include other Co-operative Banks are fully deductible items (the fixed deposit interest
received from other banks for example State Bank and other Nationalized Banks, etc. cannot
be claimed as an exemption under the above said Section).
(b) Interest and dividend from other Co-operative Banks can be claimed as deduction under

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Section 80L subject to a maximum amount of Rs.10,000/-. Deductions under Section 80Pfor
the income earned by the Society are taxable. The basic exemption of Rs. 40,000/-available to
individuals is not applicable to Co-operative Society. The rate of Income Taxpayable by Co-
operative Societies are as under:-

Slab Amount + Percentage

(1) Upto Rs. 10,000/- 10% + Surcharge 5%
(2) Rs. 10,001/- to Rs. 20,000/- Rs. 1000/- 20% above Rs. 10000/- + Surcharge 5%
(3) Rs. 20,001/- & above Rs. 3000/- 30% above Rs. 20000/- + Surcharge 5%

62.INCOME TAX LIABILITY ON TRANSFER/SURRENDER OF TENANCY

Ques : Is the amount received by the tenant on surrender of his tenancy right taxable? Please explain the impact of
the same on the tenant and the landlord. What Will be implications if the tenancy rights are transferred by
the landlord for no consideration?
Ans : When the tenancy rights are surrendered by the tenant to the landlord and the monetary consideration is
received by the tenant in lieu of such surrender then the same Will be taxed in the hands of the tenants as
capital gain. If Income Tax officer is of the opinion that the surrender of tenancy is for inadequate consider-
ation then the Income Tax officer has power to recover Income Tax from the landlord under the head
“INCOMEFROM OTHER SOURCES” for the difference of the value as determined by the Income Tax officer.

63. INCREASE/DECREASE OF CONTRIBUTION TOWARDS SINKING FUND.

Ques : Can the Society increase/decrease the contribution from Members towards Sinking Fund?
Ans : The General Body Meeting of the Society has the right to decide about the quantum of amount to be
recovered from Members towards Sinking Fund. The said amount can be increased or decreased by the
General Body. However while fixing the amount due regards should be given to the minimum amount of
contribution towards Sinking Fund to be collected from Members as per the provisions of bye laws. The old
bye laws stipulated that the contribution towards Sinking Fund should be 00.5 % per annum towards Sinking
Fund. The new bye laws stipulates that the contribution towards Sinking Fund should be at least 00.25 %
per annum towards Sinking Fund. It should be noted that the value of land should not be included because
at a later date only the construction cost has to borne by the Society.

64. INCREASE OF CONTRIBUTION

Ques : Can the Managing Committee increase the contribution that has to be collected from Members?
Ans : No, the power to increase the contribution being collected from Members can be varied only with the permis-
sion of the General Body of the Society.

65. INQUIRY
Ques : When does the Registrar conduct an inquiry with regards to the working of the Society?
Ans : The Registrar can on his own or on an application received by 1/3 of the Members of the Society conduct an
enquiry into the Constitution, working and financial conditions of the Society. Before he conducts the enquiry
the Registrar may inquire with regards to the nature of allegations involved and require the application of
deposit of such sum money as may be determined by him towards the cost of the enquiry. If the allegations
made by the applicant are substantially proved the deposit collected from the applicant Will be refunded to
the applicant. If it is proved that the allegations made are false, vexatious or malicious, the Registrar may
direct that such cost shall be recovered from the applicant. If the result of the enquiry shows that the
allegations were not false, vexatious or malicious but for any reason the same could not be proved then such
cost Will have to be borne by the State Government. All persons including the officers, Members, past
Members of the Society and other persons deemed fit by the Registrar in respect of whom the enquiry is
held and/or are in possession of the information can be called upon to furnish such information, books and
papers relating to the Society which are in their custody or power and all co-operation in this regard Will have
to be given to the Registrar. If the person in possession of information does not co-operate in producing the
books and/or answer the question which are put to him by the Registrar or the person appointed by the
Registrar then the Registrar can levy a penalty of Rs. 500/-. The Registrar or the persons conducting the
enquiry is duty bound to communicate the decision to the Society whose affairs have been investigated. It
may be emphasised that by recent circular the power to conduct the enquiry can only be delegated to
Deputy Registrar and/or the Assistant Registrar.

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66. INSPECTION OF RECORDS

Ques : Which are the items of which inspection of the Society records can be taken free of charge as per Section
32of the Maharashtra Co-operative Societies Act,1960? Can the Members of the Society take inspection of
all the records of the Society?
Ans : As per Section 32 of the Maharashtra Co-operative Societies Act,1960, the Members of the Society can
take inspection free of cost at the Societies office during office hours or any time fixed for the purpose by the
Society, inspection of Audited balance-sheet, profit and loss account, list of Members of the Managing
Committee, register of Members, Minutes of the general Meeting, Minutes of the Committee Meeting and
those portions of the books and records for which his transaction with the Society has been recorded.

67. INSPECTION OF SOCIETY’S RECORD

Ques : Inspite of requests, the Office-bearers of the Society are not showing the records of the Society. Suspectionis
that the records are being manipulated by Society to suit their convenience. What can be done?
Ans : As a Member of the Society you are entitled to go through certain documents/records. You are also entitled
to get Certified Copies of certain documents, on payment of the prescribed Fees. As per Section 32 of the
Maharashtra Co-operative Societies Act,1960, every Member of the Society shall be entitled to inspect, free
of cost, at the Societies office during office hours, or any time fixed for the purpose by the Society, a copy of
the Act, the Rules and the bye-laws, the last Audited Annual Balance Sheet, the Profit and Loss Account, a
list of the Members of the Committee, register of Members, the Minutes of the General Body Meetings/
Special General Body Meeting, Minutes of the Managing Committee Meeting and those portions of the book
sand records in which his transactions with the Society have been recorded. If you desire to obtain Certified
True Copies, then you should apply for the same in writing along with the prescribed Fees. A circular has
been issued by the Co-operative Department, whereby Members are entitled to inspect all the records of the Society.

68. INTEREST, COMPOUND INTEREST & REBATE GIVEN TO MEMBERS

Ques : Our Society has recently started collecting Building Repair Fund. The abovesaid amount has been approved in
the General Body Meeting. Due to certain reasons, I could not pay the above amount for six months. When I
went to tender the amount the Secretary insisted that in addition to the above amount I shall have to pay
compound interest. I have been given to understand that Societies are not allowed to charge Compound
Interest?
Ans : Contribution towards Building Repair Fund is collected by Society so that Major Repairs can be executed
which in turn Will increase the life of the Societies Building/s. It was your duty to pay the Society‘s Contribution
in time. The Society cannot demand compound interest. Provisions of Bye law No. 74 of the Model bye-laws
are very clear. The Society does not have any right of demanding compound interest from Members.

Ques : Can the Society recover compound interest from Defaulters? We have passed the same in the General Body
Meeting. Please inform us the maximum amount of interest that can be charged by the Society to the
Defaulters.
Ans : Your attention is drawn to the provisions of Bye Law No. 72, the Society has no right to charge Compound
Interest. Societies should charge Simple Interest from Defaulters. Even if you have passed a resolution in
the General Body Meeting you cannot recover Compound Interest. The General Body cannot act against the
provisions of the Co-operative Societies Act, Co-operative Societies Rules and the bye-laws of the Society.
The Maximum amount of simple interest can be upto 21%.

Ques : What is the quantum of interest that can be collected by the Society from Defaulters? Can the Society
collect Compound Interest from Defaulters? Can Members incur expenses for and on behalf of the Society
and later adjust the same against the maintenance dues?
Ans : The maximum amount that the Societies are authorised to collect as interest from Defaulters is 21%. The
percentage of interest cannot exceed the percentage as mentioned in the Societies bye-laws. You are
herebyinformed that Societies can collect Simple Interest only. Members do not have a right to incur ex-
penses for and on behalf of the Society unless the Society authorises the said Member to incur expenses for
and on behalf of the Society.

69. INTERNAL AUDITOR

Ques : Is it compulsory to get the Accounts of the Society Audited by an Internal Auditor?
Ans : No, it is not compulsory to get the Accounts of the Society Audited by an Internal Auditor. However, the
Society may if deemed fit by it get the Accounts Audited by an Internal Auditor.

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70. INTERVENTION APPLICATION

Ques : What is meant by Intervention Application?
Ans : In a dispute before the judicial Authorities or quasi judicial Authorities only the parties to the dispute can
submit the representations. At times it is possible that some other persons are likely to be effected by the
order. In such circumstances the interested person can approach the judicial Authorities during the course
of the hearing & can submit an application for becoming an intervener. If the judicial Authorities are satisfied
then they may admit the persons intervention application. After the intervention application is admitted the
person can represent the matter to the Judicial Authorities and the order may be passed taking into consid-
eration there presentations made by the intervener. The intervener is also entitled to get copies of the
proceedings that are filed before the judicial or Quasi Judicial Authority.

71. INVESTMENT OF FUNDS

Ques : Some Co-operative Societies have gone into liquidation. Can Societies invest its funds in the Shares &de-
bentures of public limited companies which are registered with the local Stock Exchange?
Ans : No, Co-operative Societies are not permitted to invest in the Shares & debentures of Public Limited Compa-
nies. Provision of section 70 of the M.C.S. Act, has to be taken into consideration before making any
decision as regards investment of Society funds.

72. ISSUE OF SHARE CERTIFICATE FOR MORE THAN ONE FLAT HELD BY THE SAME PERSON
Ques : An individual purchases simultaneously three Flats in the building. The Society has no objection if he
purchases three Flats. How many Share Certificates should be issued to him? How many votes Will he have
in the General Body Meeting?
Ans : The principle of Co-operative Society is one Member one vote. It is expected that the Member Will partici-
pate in the affairs of the Society. In the given case the Member should be issued one Share Certificate for five
Shares. The person when he is admitted as a Member of the Society Will have one vote in the affairs of the
Society.

73. JOINT MEMBER V/S. BENEFICIARY UNDER A WILL

Ques : The Flat is standing in the name of “A” and “B”. A and B have contributed for the Flat in the ratio of 60:40 and
accordingly the same is also mentioned in the Income Tax records. What are the implications if A & B have not
filed the Nomination Form and B has bequeathed his Share in the Flat to “C”? (In such circumstances whatare
the formalities that have to be complied by the party so that the Flat is transferred in the name of “A”? )
Ans : As per New Model bye-laws only the first person is recognised as Member of the Society. In our humble
opinion, if there is Will then “B”s Share should be transferred to the beneficiary under the Will i.e. “C”. The
Share of the Member “A” Will be 60% and that of the beneficiary “C” Will be 40%. This is with the presump-
tion that none of the legal heirs are challenging the Will. If there is any dispute amongst the legal heirs then
in such circumstances, the Society should insist for Succession Certificate before proceeding to transfer
the Flat. The beneficiary “C” Will have to comply with all the transmission formalities.

74. KEY THINGS TO BE CONSIDERED WHILE MAKING A WILL

Ques : What are the things that should be kept in mind while drafting a Will?
Ans : A Will is made in writing signed by the testator, or some person in his presence and by his direction. The Will
should be attested by two or more witnesses, each of whom has seen the testator sign the Will. A Will
maybe made in any language. It is not necessary that any technical words or terms be used. A person
making a Will needs to be conscious of the various claims persons have on his property and must be
capable ofrealising the extent of the property he is disposing off. It is always advisable to have the Will
attested by amedical attendant (in case the testator is sick, so that the fact that he is in proper senses at
the time of making the Will is fully established). Though it is not essential to appoint a executor of a Will, in
cases where a Will covers a variety of assets and properties, stocks and Shares, large bank deposits, it is
desirable or in some cases even necessary to have an executor. Registration of the Will, though optional is
advisable as a proof of the testamentary will capacity of the testator. When a testator wishes to make some
slight alteration in his Will, he should do so by executing a codicil. A codicil is a supplement to a Will and is
treated as part of the Will. In case the alterations and additions are considerable, it is advisable to write a
fresh Will. Though there can be various formats for a Will, the two commonly-used formats are described
briefly. One formatgives all property to the spouse or any one person fully and absolutely. The other format
gives immovable property (Flat, house etc.) to the spouse and after them to others, and moveable property
(money, deposits,jewellery etc) to the spouse and children or to others in specified proportions. We would

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like to reiterate that this is only guideline and one needs to go through the right channel to make a final Draft.
Finally, in order not only to enjoy one’s retired life, but also enrich the quality, one needs to plan in advance
and deploy the funds in a prudent showing thought for the future. One is required to define various post
retirement needs, spell out clear objectives and study carefully all options available to satisfy these
objectives. Before enjoying post-retirement life, there is a lot to be planned and accomplished.

75. LADY MEMBER ON MANAGING COMMITTEE

Ques : Should seats on the Managing Committee be compulsorily reserved for Women Members of the Society?
Ans : Yes, as per Section 73 BBB at least one seat on the Committee should be reserved for Women Members if
the strength of the Committee is not more then 9 Committee Members. At least two seats on the Committee
must be reserved for Women Members if the strength of the Committee is between 10 and 19 Committee
Members. At least three seats on the Committee must be reserved for Women Members if the strength of
the Committee is between 20 and more Committee Members. These reserved seats shall be in addition to
the normal strength of the Committee. The tenure of office of such Women Members elected, co-opted shall
be co-terminus with that of the Committee.

76. LARGER RESIDENTIAL PREMISES

Ques : What is the object of tax levied under Maharashtra Tax on Buildings (with Larger Residential Premises) (Re-
enacted) Act,1979? Why was it re-enacted? When is such a tax payable?
Ans : The Object of the Maharashtra Tax on Buildings (with Larger Residential Premises) Act,1979 is to levy a tax so
that there is a check on extravagant use of available living space, particularly residential accommodation. This
tax is a source of revenue for the state Government. Initially there was a separate Act, i.e. Maharashtra Tax on
Residential Premises Act,1974. In a case filed in the Bombay High Court i.e. Miscellaneous Petition No. 214
of 1978 Rajab Mahal Co-operative Housing Society Ltd. v/s. State of Maharashtra & others it was held that the
Maharashtra Tax on Residential Premises Act,1974 providing uniform rate of tax for premises situated in any
corporation area was in contravention of Article 14 of the Constitution of India and therefore the said Act, was
null and void. Therefore, a situation had arisen whereby State Government would loose revenue of lakhs of
rupees and substantial amounts earlier collected under 1974 Act, might have had to be refunded. Therefore to
maintain continuity and with a view of not refunding the tax collected earlier, a new Act, which was free from the
defects pointed out by the Bombay High Court in the above mentioned Judgment was re-enacted. It may be
emphasized that the new Act, was specifically Drafted in such a way that recovery would be made since 1st
April, 1974 though the re-enacted Act, came into existence from 1979. The tax is payable in Corporation areas
of the State of Maharashtra excluding Greater Bombay @ 10% of the Rateable value of Residential Premises,
if the rateable value exceeds Rs. 1,500/- (Rupees One Thousand Five Hundred Only)and the floor area is of
more then 150 Sq. Metres. If the property is in Greater Bombay the tax is payable @10% of the rateable Value
of Residential Premises if the rateable value of the premises exceeds Rs. 1,500/-(Rupees One Thousand Five
Hundred Only) and the floor area of the Premises is of more then 125 Sq. Metres.

77. LEAKAGES IN A FLAT

Ques : There is Internal leakage in Flat No. 501. The Society has received a number of Complaints from the Member
who resides in Flat No. 401. The Member of our Society who resides above (Flat No. 501) does not allow
Society employees to enter the said Flat. Please inform us what we should do?
Ans : Members residing in Co-operative Society are supposed to co-operate with one another. However, when it
amounts to inconvenience some Members do not appreciate the spirit of co-operation. In the given case if
the Member does not allow the Society workmen to inspect the premises and carry out the essential repairs
then the Society should issue a legal notice to the Member. The Society should also intimate to the local
police station that it proposes to carry out the abovesaid repairs and the Member residing in Flat No. 501 is
obstructing the Society. If inspite of the same the Member does not co-operate then the Society employees/
contractor can in our opinion enter the abovesaid Flat No. 501 forcibly with the assistance of the police
officers and can execute the necessary repair work. By entering the abovesaid Flat (Flat No. 501) in our
opinion the office-bearers do not commit any trespass.

78. LIABILITY OF SOCIETY

Ques : Can a Society be formed with limited liability or with unlimited liability?
Ans : As per Co-operative Law, Society can be formed with a limited liability or with unlimited liability. However, it
has been observed that practically all the Societies are formed with limited liability.

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79. LIABILITY TO PAY SERVICE TAX

Ques : A Society has received services of Chartered Accountant for Auditing the records of the Society, is the
Society liable to pay the service tax for the amount billed by the Auditor?
Ans : With effect from 16/10/98, the Finance Act,1998 has provided the levy of service tax at 5% of the value
oftaxable services provided by the Chartered Accountant. Therefore, any person including a Co-operative
Society receiving the services from the Chartered Accountant with regards to the Audit of the Accounts of the
Society is liable to pay the service tax. However recently some of the High Courts have granted stay on
recovery ofservice tax for the amounts payable to Chartered Accountants.

80. LIFT EXPENSES

Ques : Should the Members residing on ground floor contribute their Share of expenses being incurred with regards
to maintenance of lift? How should the expenses with regards to repairs and maintenance of lift be recovered
from the Members?
Ans : Yes, Members residing on the ground floor should also contribute their proportionate Shares for expenses
being incurred with regards to maintenance of lift. The expenses with regards to the repairs & maintenance
of lift should be equally recovered from all the Members of the Society.

Ques : Can the Society regulate the working hours of the lift?
Ans : The Managing Committee is empowered to regulate the working hours of the lift. It may be emphasised that
the Managing Committee should take into consideration convenience of the majority of the Members before
taking a decision.

81. LIQUIDATION
Ques : What is meant by liquidation of the Society?
Ans : A Co-operative Society is a separate legal entity different from its Members. On registration of Society the
relationship amongst its Members is governed as per the provisions of the Act, Rules and Bye laws. In
simple language liquidation of a Society means that the separate legal entity of the Co-operative Society
comes to an end and the provisions of the Act, rules and bye laws cannot be enforced against its Members.
Liquidation of the Society is a severe punishment which is normally not ordered by the Registrar.

82. LOAN FROM FINANCE COMPANIES

Ques : If I take loan by mortgaging my Flat to a financial company, am I supposed to pay Stamp Duty? Will there by
difference in the quantum of Stamp Duty if the possession of the Flat is with me and if it is with finance
company?
Ans : Yes, in our humble opinion, if one mortgages a Flat, one has to pay Stamp Duty. As far as payment of Stamp
Duty is concerned, if the possession of the Flat is with you, then you have to pay less Stamp Duty. If the
possession of the Flat is with the finance company, then Stamp Duty Will be charged as per Article 25 i.e.
sale of the property.

83. MAINTENANCE FREE SOCIETY

Ques : What is meant by the Concept of maintenance free Society?
Ans : It has been observed in certain cases that at the time of construction the builders take an additional deposit
from the purchaser. It also observed that because of hefty donations and/or other income of the Society (sub-
letting of premises, income from advertisement, hoardings, etc) the financial position of the Society is sound
and the Society does not charge any contribution from Members for the services rendered by the Society to
the Flat purchasers. The accumulated funds of the Society are invested in F.D’s. in such a way that the
monthly expenses of the Society are met from the interest income of the Society. This is what is meant by
the Concept of maintenance free Society.

84. MAJOR REPAIRS

Ques : How should the expenses on major repairs be recovered from the Members of the Society? Should the
distinction be made for the residential use and commercial use of the premises?
Ans : The expenses for major repairs should be recovered on the carpet area of each Flat. In our opinion no
distinction should be made if the premises are used for commercial purposes.

85. MAJOR REVENUE EXPENDITURES OF MMC FOR 1998-99

Ques : What are the major revenue expenditures of the Mumbai Municipal Corporation for the year 1998-99?

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Ans : We have been given to understand that for the year 1998-99 the Mumbai Municipal Corporation has proposed
a sum of (a) Wage bill Rs. 1,450 crores, (b) Medical Relief Rs. 322.18 crores, (c) Solid Waste Management
Rs. 2,677crores, (d) Primary Education Rs. 253.77 crores, (e) Traffic Operation Road and Bridge Rs. 252.28
crores, (f) Measure to Control Environmental Area Pollution Rs. 61.59 crores, (g) Garden Rs. 227.62 crores,
(h) Other Misc. Services Rs. 177.52 crores.

86. MANAGING COMMITTEE

Ques : What is the amount of expenditure that can be incurred by the Managing Committee with regards to Repairs
& Maintenance without calling a General Body Meeting? Has the Society to deduct T.D.S. on payment made
to contractors? What is the amount above which T.D.S. has got to be deducted?
Ans : The Committee of your Society is competent to incur expenditure on Repairs & Maintenance of the Societies
property if the expenditure does not exceed Rs.1,00,000/- for 51 members and above. In case the amount of
expenditure exceeds Rs. 1,00,000/- then prior permission of the General Body Meeting is necessary. As per
Section 194 C of the Income Tax Act,T.D.S. @ 2.% has to be deducted on the abovesaid amount & on
payments made to the contractors. T.D.S. has to be deducted only on payment of more then Rs. 20,000/- has
been given to a contractor during the financial year.

Ques : How is the provisional Managing Committee elected? What precautions have to be taken by the Members
while electing the provisional Managing Committee Members? What are the powers, duties and functions of
the provisional Managing Committee?
Ans : Within three months from the date of registration of the Society the chief promoter has to call the First
General Body Meeting and the First General Body elects the Provisional Managing Committee. There have
been instances when the builders with a selfish motive have enrolled benami Members and Provisional Managing
Committee has been elected of persons who try to protect the interest of the builders. We would advice the
Members present in the First General Body Meeting to elect those persons as Members of the Provisional
Managing Committee who are Willing to sacrifice their time and are Willing to work in the interest of the
Society. The working of the Provisional Managing Committees sets a precedent to the working of the subsequent
Managing Committees. In the Meeting of the Provisional Managing Committee, the Office bearers are elected
by the Provisional Managing Committee Members. The function and duties of the Provisional Managing
Committee are similar to that of a elected Managing Committee which include the following:-
(a) admission of persons including nominees, heirs, to Membership,
(b) resignations by the Members,
(c) transfers of the Shares and interest of Members in their Flats including exchange of Flats,
(d) expulsion of a Member,
(e) levy of charges of the Society,
(f) recovery of the Societ’s charges,
(g) allotment of Flats, parking slot etc. In Flat owners type of Co-operative Societ’s the Provisional
Managing Committee has also to approve the Statement of Accounts submitted by the builder and
the conveyance has also to be executed. All the matters, coming before the Meetings of the Managing
Committee, should be carefully scrutinised & decided in the light of the provisions made in the bye-
laws.

87. MARKET VALUE

Ques : What are the changes in the market value of property for the year 1999 from the Stamp Duty point of view?
Ans : The Stamp Authorities has revised the market value of properties for the year 1999 for Mumbai. General
reduction of 5% to 20% has been done compared to the year 1998 because of the recession in the real estate
industry. The charges have been proportionately increased from Rs.200/- per sq. ft. built up area to Rs.300/-
per sq. ft. built up area instead of the Flat increase of Rs.300/- per sq. ft. built up area for buildings above five
floors. Office premises which were earlier assessed as shops in the year 1998 Will now be assessed similar
to industrial premises. If the building is having deluxe facility then the market value Will be arrived after adding
10% to the rates printed by the Authorities. If the building is having super deluxe amenities then the market
value Will be arrived after adding 20% to the rates printed by the Authorities.

88. MEMBER EXPIRING WITHOUT NOMINATION

Ques : What should the Society do if a Member expires without making a nomination?
Ans : If a Member expires without making a nomination then the Society should transfer the Shares and interest of
the deceased Member to the legal heir of the Member. However, before transferring the Shares the below

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mentioned formalities have to be complied with. Within one month from the date of death of a Member the
Society shall invite claims and objections to the proposed transfer of Shares and interest of the deceased
Member. A notice to this effect has to be published on the notice board of the Society. Public notice in at least
two local newspapers have also to be circulated. All expenses for the same shall be recovered from the value
of the Shares and interest of the deceased Member. Having regards to the claims and objections received, the
Managing Committee may transfer the Shares and interest of the deceased Member to the person who in the
opinion of the Managing Committee is the heir or the legal representative of the deceased Member. The
Society should also obtain an Indemnity Bond from the legal heir that he agrees to indemnify the Society for
the expenses/liabilities that the Society might have to incur for admitting the legal heir as a Member of the
Society. If there are more claimants then one and if they are unable to agree mutually as to who shall be
entitled to be a Member of the Society then the Society should call upon the claimants to obtain a Succession
Certificate/Letter of administration from the competent court. In such cases the transfer of Shares of the
deceased Member shall be effected as mentioned in the Succession Certificate/Letter of administration.

89. MEMBERSHIP OF CO-OPERATIVE SOCIETY

Ques : Who all are eligible to be Members of the Co-operative Society? What is the definition of family as per the bye-
laws of the Society?
Ans : The following are eligible to be Members of the Co-operative Society.
(i) An individual, who is competent to enter into a contract under the Indian Contract Act,1872 and who
resides or intends to settle down and reside in the area of operation of the Society and who does not
own a house, a plot or a Flat in his name or in the name of any of the Members of his family, in the area
of operation of the Society, or who owns it but gives an undertaking under the bye-law No.19(ix), Will be
eligible for Membership of the Society.
(ii) A minor or a person of unsound mind, inheriting Shares and/or interest of the deceased Member in the
capital/property of the Society, Will be eligible for admission to Membership of the Society through his
guardian or legal representative, on an application in the prescribed form, along with undertakings/
declarations, in the prescribed forms, mentioned in the application.
(iii) Notwithstanding anything contained in these bye-laws, admission of a person to Membership of the
Society directly or as a result of transfer of Shares and interest of the existing Member, in the capital/
property of the Society, shall be subject to the approval of the Collector of the District, if the Society
has been given land by the Government. Family "means and includes husband, wife, sons having no
independent source of income, unmarried daughters and person/persons dependent on the Member".
Signatories to the application for registration of the Society shall be deemed to be the Members of the
Society after its registration. The number of Members in the Society shall be limited to the number of
Flats available for allotment. A firm registered under the Indian Partnership Act,1932, a Companyregistered
under the Indian Companies Act,1949, a Society registered under the Societ’s Registration Act,1860
or a Co-operative Society registered or deemed to be registered under the law for the time being in
force, as provided under Section 22(1) (b), (c), (d), (e) and (f) of the Act,may be eligible for admission to
Membership of the Society. However, admission of firms and companies to the Membership of the
Society and allotment of Flats to them shall be regulated in accordance with the Notifications issued
by the State Government from time to time under the Second Provision to Section 22 of the Act,

90. MEMBERSHIP OF PUBLIC TRUST

Ques : Can the Society admit the public trust as a Member of the Society?
Ans : Yes. As per Model bye-law no. 18, the Public Trust can be admitted as a Member of the Society. It may
however, be kept in mind that if the Flat is allotted for a residential purpose, the Public Trust cannot utilise the
same for Commercial Activities.

91. MINIMUM WAGES APPLICABLE TO SOCIETY

Ques : Are the provisions of the minimum wages act and payment of wages act applicable to the employees of a
Co-operative Housing Society?
Ans : The provisions of the minimum wages act and the payment of wages act are not applicable to the employees
of a Co-operative Housing Society.

92. MINUTES RECORDING PROCEDURE

Ques : The AGM of our Society has been held recently. We herewith request you to inform us about the procedure to
be followed by the Managing Committee with regards to the recording of the Minutes?

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Ans : Your Committee should finalise the Draft Minutes of the General Body Meeting of the Society within 3 months
from the date of the Meeting and should circulate the Draft Minutes amongst all the Members of the Society
within 15 days from the Meeting of the Committee at which the Draft Minutes are finalised. The Members of
your Society may communicate to the Secretary their observations, if any, on the Draft Minutes within fifteen
days of the date of the circulation. The Committee at its subsequent Meeting should prepare the final Minutes
of the General Body Meeting after taking into consideration the observations, if any, made by the Members on
the Draft Minutes and cause them to be recorded in the Minutes book by the Secretary of the Society or any
other person authorised in that behalf.

93. MODE OF SERVICE OF NOTICE

Ques : What should be the mode of service of notice and/or other communication to the Members of the Society? Is
the Society duty bound to communicate with the Member at the address insisted upon by the Members?
Ans : The Society have to intimate various decisions taken in the General Body Meeting. The Society has also to
raise bills to the Members. The mode of communication can be
(a) Hand delivery,
(b) Under Certificate of Posting.
(c) Registered A.D.
It may be emphasised that the address mentioned in the application for Membership should be the address
at which the Society should communicate. In case a Member desires that the Society should communicate
at any other address then the Member should convey his desire in writing to the Society and then the Society
is duty bound to correspond with the Member at the address as insisted upon by the Member.

94. NEW MODEL BYE-LAWS

Ques : What is the procedure for adoption of new model bye laws?
Ans : The adoption of bye laws should first be discussed in the Managing Committee Meeting. Thereafter a General
Body Meeting should be called. The said proposal should be passed with two third majority from amongst the
Members who are present in the General Body Meeting. The amendment proposal should reach the office of
the Asstt. Registrar/Deputy Registrar within two months from the date of the General Body Meeting. The
necessary forms (PP Form) duly filled should also be submitted to Dy. Registrar/Asstt. Registrar.

95. NO CONFIDENCE MOTION

Ques : What are the formalities for passing a motion of no confidence against officer bearers of the Society? Who
has to preside over such a Meeting? When can the vote of confidence be passed?
Ans : Office-bearers of the Society who hold office by virtue of his election to that office shall cease to be an office-
bearer of the Society if a motion of no confidence is passed at a Meeting of a Committee by 2/3rd of total
number of Committee Members. The requisition for calling such Special Meeting should be signed by at least
1/3 of the Members of the Committee. A copy of the said requisition should also be delivered to the Registrar.
Such requisition can be made only after the particular office-bearer against whom the no confidence motion is
proposed has been in office for a period of at least six months. The Registrar must within a period of seven
days from the date of receipt of the requisition convene a Special Meeting of the Committee. The said Meeting
must be held within a period of 15 days from the date of issue of the notice of the Meeting. In such Meeting the
Registrar or an officer not below the rank of Asstt. Registrar should preside over the Meeting. The presiding
officer Will have all the powers of the president or chairman when presiding over the Committee Meeting
except that of the right to vote as such Meeting. It needs to be emphasised that such a Meeting cannot be
adjourned. The name of the Committee Members voting for and against the motion shall be read in the
Meeting and shall be recorded in the Minute book of the Committee Meeting. If the motion of no confidence is
rejected a fresh motion of no confidence cannot be brought against the particular office bearer within a period
of six months from the date of rejection of such a motion.

96. NOMINATION
Ques : Can the Society compel the Members to file the nomination form? Can the Member nominate more then one
person as the nominee? What would be the legal position if the Member has nominated his son and has
bequeathed the said Flat to his daughter by a Will?
Ans : The Society has no right to compel its Members to file the nomination form. Even a healthy person can get a
heart attack and can die within a few seconds. It is in the interest of the Member to file the nomination form.
In the absence of a nominee and in case there are disputes amongst the legal heirs then the Society can

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insist for a succession Certificate. All these are time consuming as well as costly affairs. Hence it is our
suggestion that the Members should file their nomination. A Member can nominate more then one person as a
nominee. If a Member has nominated the Flat to his son and he has left handed down the Flat to his daughter by
a Will then the Society may transfer the Flat to the daughter. We would like to emphasise that the nominee is
merely a trustee. The beneficiary under the Will has absolute right to the said Flat and can take charge of the
same through the court. It is our humble suggestion that as far as possible the Member should file the nomination
papers to the Society in the name of the same person who is beneficiary under a Will.

Ques : The Member has made a nomination. On the expiry of the Member, the Society has received an application
from the nominee requesting the Society to transfer the Flat in his name. Should the Society transfer the Flat
in the name of the nominee?
Ans : Yes, the Society is duty bound to transfer the Flat in the name of the nominee after the nominee has complied
with the relevant Statutory formalities.

Ques : Can the nominee create title in the property which forms part of the estate of the deceased? What are the
options available to the legal heirs if the Member has expired without making a Will?
Ans : The nominee is a trustee, he cannot create any title in the property forming part of the estate of the deceased
Member. The legal heirs of the deceased have a right on the property and the provisions of the Indian Succession
Act,Will be applicable if the Member has expired without making a Will. The legal heirs should obtain the
Succession Certificate/Letter of Administrator and the property of the deceased Will be divided as deemed fit
by the court.

97. NON OCCUPANCY CHARGES

Ques : I have been given to understand that Societies cannot charge exhorbitant amounts from Members who have
sub letted their premises? I herewith request you to inform me about the amount that can be collected by
Society towards non occupancy charges as per the latest amendment?
Ans : The Commissioner for Co-operation and Registrar of Co-operative Societies has by his Circular dated 01-08-
2001 has informed the Asstt. Registrars/Dy. Registrars that hereafter before amending the bye-laws the
Asstt. Registrars/Dy. Registrars shall ascertain that non occupancy charges can be collected by the Society
a rate not exceeding 10% of the service charges as Will be determined by the Meeting of the General Body
of the Society. In view of the same the Society cannot recover non occupancy charges a rate exceeding 10%
of the Service Charges. It is emphasized that service charges includes only those items which are mentioned
in bye-law No. 68. Prior to the issue of the abovesaid circular on one time pyament of non-occupancy charges
@100% of service charges had to be paid by the Member as per Circular No. SGY-1094/15165/P.No.317/14-
C dated 09-03-1995.

Ques : What is the amount that can be charged by the Society as Non Occupancy Charges? Can Non Occupancy
Charges be levied if the premises are sub-letted to close relatives?
Ans : Pursuant to the Circular dated 01-08-2001, Non Occupancy Charges can be recovered by the Society @ 10%
of service charges. However, Non Occupancy Charges should not be collected from the Member who has
given his Flat to the below-mentioned relatives. Mother, Father, Sister, Brother, Son, Daughter, Son-in-Law,
Brother-in-Law, Grand Son & Grand Daughter.

98. NON -OCCUPANCY CHARGES FROM LOCKED FLAT

Ques : Should Society recover non-occupancy charges if the Flat is kept locked?
Ans : If the Flat is kept locked then no additional amount has to be incurred by the Society under the head non-
occupancy charges. Also no services have to be provided by the Society to the Members. Therefore, in all
such cases non-occupancy charges should not be recovered by the Society if the Member has kept his Flat
locked.

99. NON RESIDENT INDIANS

Ques : I am a Non Resident Indian holding Indian Passport. I propose to purchase a Flat. Should I require permission
of Reserve Bank of India? Can I sublet the Flat which I propose to acquire?
Ans : We herewith invite your attention to the Notification of Reserve Bank of India, Notification No. FERA 152/93
KB dated 26-05-1993 whereby with a view to give incentive to Foreign Citizen's of Indian Origin and Non
Residents holding Indian Passport general permission is granted to acquire by way of purchase, property
situated in India. However, declaration in the prescribed form has to be submitted by you within ninety days

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from the date of purchase of the property. We would like to emphasise that the purchase price should be paid
by you either out of inward remittances in Foreign exchange or out of funds through NRE/FCNR Accounts
maintained with banks in India. You can sub-let the proposed Flat but the rental income received by you
cannot be remitted abroad and Will have to be Credited to ordinary non-resident rupees account of yours.

100. NOTICE OF MEETING

Ques : How many days notice should be given before calling a Managing Committee Meeting? Who has to call the
Managing Committee Meeting?
Ans : The Secretary of the Society should call the Managing Committee Meeting. At least 3 clear days notice of
every Meeting for the Committee should be given to all the Committee Members and invitees. The notice of
the Managing Committee Meeting should mention the date, time and place of the Meeting and business
which shall be transacted at the Managing Committee Meeting. The Secretary should fix up the agenda in
consultation with the Chairman of the Society.

Ques : How many days notice should be given for calling the Annual General Body Meeting? How many days notice
should be given to call a Special General Body Meeting? Should intimation of the Annual General Body
Meeting and Special General Body Meeting be given to the registering Authority? Can a Special General Body
Meeting be called with a shorter notice, if there is any emergency?
Ans : Fourteen days clear notice should be given before calling the Annual General Body Meeting. Five days clear
notice should be given before calling a Special General Body Meeting. Intimation should be given to the
registering Authority before calling the General Body Meeting. Yes, in case of an emergency Special General
Body Meeting can be called by issuing a short notice if the Committee unanimously decides to call Special
General Body Meeting.

101. NUMBER OF FLATS THAT CAN BE HELD BY A MEMBER

Ques : What are the number of Flats that can be held by a Member? Is Registrar’s permission necessary for having
more then one Flat?
Ans : A Member can have any number of Flats provided the Managing Committee of the Society gives it’s “No
Objection”. If the Society has adopted Model bye-laws then Registrar’s permission for holding more then one
Flat is not necessary.

102. NUMBER OF INCOME TAX PAYERS.

Ques : Please give the details about the Number of Income Tax payers for the year 1997-98 and projection for the
year 1998-99?
Ans : As per the reply given by the Hon'ble Finance Minister in the question hour of Rajya Sabha the Number of tax
payers in the year 1997-98 was 131.67 Lakhs. It is the desire of the Finance Ministry for the year 1998-99 the
Number of tax payers should exceed 160 Lakhs.

103. NUMBER OF SHARE CERTIFICATES TO BE ISSUED IF A PERSON PURCHASES MORE THAN ONE FLAT
Ques : I have purchased 5 Flats from the builder in my name. A Co-operative Society has been formed. How many
votes Will I get entitled for i.e., one or five? Please inform me the number of Share Certificates that have to be
issued by the Society.
Ans : As per the principles of Co-operative law, one Member is entitled for one vote. Though you have purchased 5
Flats, you Will be treated as a single Member and Will be allotted one Share Certificate for the 5 Flats.

104. OPEN SPACE AND TERRACE

Ques : One of our Member has a terrace Flat. It is the contention of the Member that he is the owner of the terrace
adjacent to the Flat. It has been the contention of the Society that the open space adjacent to the Flat is the
property of the Society. Please guide us as to who is the owner of the open space adjacent to the Flat?
Ans : Generally water tanks, Societies Office, Lift rooms etc., are on the terrace. However, builders with a motive of
profit construct terrace Flats. At times entry to the open space on First Floor, Second Floor, etc., is through
the Members Flat. The said terrace Flats are sold by the builders to promoters who have a wrong impression
that they are the owners of the open space adjacent to their Flat. The said open space adjacent to the terrace
is the property of the Society. Even in Municipal Corporation records the same is shown as open space. In our
opinion the Member does not have a right on the terrace and it is the Society which always owns the terrace
and can use the open space keeping in view the overall interest of all the Members of the Society.

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105. OPENING A BANK ACCOUNT

Ques : Can a person not having a Permanent Account Number (PAN) GIR. NO. open a bank account?
Ans : As per the reply given by the Hon'ble Finance Minister in the question hour of Rajya Shabha a person not
having Permanent Account Number (PAN) and/GIR No. can definitely open a bank account. The person Will
have to fill up a form giving the necessary information.

106. ORIGINAL DOCUMENTS OF TITLE

Ques : Is it obligatory on the developer to hand over the Original documents of title to the Co-operative Housing
Society at the time of execution of conveyance?
Ans : As per Section 11 of the Maharashtra Ownership Flat (Regulations of Construction, Sale, Management) Act,it
is obligatory on the part of developer on execution of conveyance of the property in favour of the Co-operative
Society to hand over Original documents of title to the Co-operative Society.

107. OUTSTANDING INCOME TAX DUES

Ques : Please inform us about the outstanding Income tax dues for the years 1996-97 and 1997-98?
Ans : As per the reply given by the Hon'ble Finance Minister in the question hour of Rajya Shabha the arrears of the
Income Tax till the year 1996-97 was Rs. 33,585 Crores. The arrears of Income Tax has increased to Rs.
45,173 crores for the year 1997-98.
108. PARKING
Ques : A Member wants to sell his Flat along with his Stilt parking, can he sell the same?
Ans : If the Member has acquired Stilt parking for valuable consideration, then the Member may transfer his Flat
along with Stilt parking. However, we would like to add that there is a controversy with regards to the right of
the Builder to sell Stilt parking.

Ques : Who is the owner of the open space? Is the Member permitted to sell open car parking space along with
his Flat?
Ans : The Society is the owner of the open parking space. In our opinion the Member has no right to sell open car
parking space. Whenever such transfer comes to the Society, they should reject such transfer proposal.

Ques : What is the policy as regards Car Parking Space? If there is additional space, would the same be allotted
to the second car? What happens if a Member purchases a single car, whether would be get preference with
regards to the Parking Space?
Ans : As regards Car Parking Space, the same has to be allotted on first come first serve basis. If there is
additional space, the Society may allot the additional space to holders of additional car on first come first
serve basis on yearly basis. If one of the Members does not have a car and he purchases a single car, then
in our opinion he should get preference on regards Parking Space as equity and natural justice demands that
each Member should get at least one Car Parking Space as per the waiting list maintained by the Society .
He would definitely have a preference over the other Members, who are having more then one Car Parking Space.

Ques : The Society wants to collect maintenance charges from the Members occupying garages. Can the Society
recover such amounts?
Ans : The Society has to maintain open space leading to Garage. In our opinion the Society has a right to recover
charges from the Members, who have been allotted Garages.

Ques : A Member has got Garage. Can he stake claim on parking space stating that each Member has to be
allotted parking space?
Ans : The Member, who has acquired Garage paid monetary consideration for the same. He has a right to stake
a claim on the parking space. In our opinion the issue is a controversial one. However, equity and natural
justice demands that all the Members have a right to get one car parking space. Such Member can be
considered after one parking space is available to other Members in the Society.

109. PARKING CHARGES

Ques : Can the Society recover parking charges at different rates for different types of vehicles e.g. 2 wheelers, 3
wheelers, 4 wheelers? Can the Society charge additional amounts for the 2nd and 3rd car?
Ans : Yes, the Society can recover different rates for different types of vehicles e.g. 2 wheelers, 3 wheelers, 4
wheelers. The General Body of the Society can definitely fix up the charges for the 2nd car, 3rd car etc. at

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additional rates and the Member is duty bound to pay the same.
Ques : A Member of a Society has been allotted a parking space it is his contention that he parks the vehicle only for
about ten days in a month. Will the Member have to pay the monthly parking charges or Will he have to pay
1/3 of the monthly parking charges?
Ans : Every Member of the Society who has been allotted parking space has to pay the parking charges irrespective
of the fact whether he actually parks his vehicle or not. Therefore, in the above case the Member Will have to pay
the parking charges for a particular month irrespective of the fact that he has parked the vehicle for a few days.

110. PARKING RULES

Ques : Can the Society frame Parking Rules? What all information should be asked by the Society while framing the
Parking Rules? Can the Society insist that vehicles without the stickers allotted by the Society Will not be
allowed to enter the Societies Premises?
Ans : Yes, Co-operative Society can frame Parking Rules. Normally, the details of the vehicle to be parked, a
Certified copy of the RC Book should be insisted upon. The Member submitting the application for parking slot
should be told that he has to specify the Vehicle Number which shall be parked. After receipt of the above said
paper/documents the Society should allot a parking slot. The Society may even allot a sticker and may even
instruct the Member that the parking sticker which must be fixed on the vehicle. The Society may even
instruct the Society Security Staff that vehicles which do not have the Society parking sticker should not be
allowed to enter the Societies Premises.

111. PARKING FOR VISITORS

Ques : Is it necessary to keep 10% car parking space for the visitors ?
Ans : As per the Development Control Regulations 10% car parking space should be kept for the visitors. Unfortunately
the Societies are not complying with the above said Rules .

112. PARKING SPACE FOR HOTELS

Ques : Are Shopping Arcades Grade I, Grade II, Hotels required to provide parking spaces inside the buildings?
Ans : As per the Development Control regulations for Greater Mumbai 1991, one parking space for every 8 sq.meters
of the floor area upto 800 sq. meters, and one parking space for every additional 160 sq. meters of area is
required to be provided. For Hotels, one parking space for every 60 sq. meters of the floor area is required to
be provided. For Grade-I restaurants, one parking space for every 25 sq. meters of area of the restaurant,
including hall, dining room, pantry and bar must be provided. For the Grade-II and Grade-III hotels, the requirement
is one parking space for every 80 sq. meters of the area.

113. PAYMENT OF SERVICE TAX ON OUT OF POCKET EXPENSES

Ques : Does the Co-operative Society have to pay Service Tax on the out of pocket expenses incurred by the Auditor
/ Architect?
Ans : No. Service Tax has not to be paid on the out of pocket expenses incurred by Auditor/Architect.

114. PAYMENT OF STAMP DUTY BY ASSOCIATE MEMBER

Ques : There are no financial transaction between myself and the Member of the Society. I propose to be an Associate
Member. Will I have to pay Stamp Duty?
Ans : In my humble opinion, an Associate Member does not have any right title and interest in the property. Therefore,
merely because you propose to become an Associated Member then in such circumstances, you have not to
pay any Stamp Duty.

115. PAYMENT OF WATER CHARGES AND DEBRIS CHARGES TO M.M.C. AT THE TIME OF MAJOR REPAIRS
Ques : Is it necessary to pay water charges and debris charges at the time of major repairs of the building to the
Mumbai Municipal Corporation?
Ans : Yes. As per the provisions of the Mumbai Municipal Corporation when the Co-operative Society proposes to
carry out major repairs then the Society has to pay water charges and debris charges to the Mumbai Municipal
Corporation.
116. PENALTY
Ques : Can the Society levy Penalty on Members?
Ans : The purism as regards penalty as mentioned in bye-laws are as under. The Meeting of the General Body of the
Society may prescribe penalties for different breaches of the bye-laws of the Society. The Secretary of the
Society, under instructions from the Committee, should bring to the notice of the Member concerned, the

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breach/breaches of the bye-law / bye-laws. The General Body Meeting, after considering the say of the
Member and after giving a hearing to the Member, may after considering the say of the Member and after
giving him hearing, may levy penalty at the rate fixed by the Meeting of the General Body of the Society. In our
opinion penalty can only be levied by a court of law. The above said issue is a debatable issue.

117. POWERS DUTIES & FUNCTIONS OF THE COMMITTEE

Ques : What are the powers, duties and function of the Committee?
Ans : Subject to the directions given or regulation made in the Meeting of the General Body of the Society, the
Committee shall exercise all powers expressly conferred on it and discharge all functions entrusted to it
including:-

(a) To consider acceptance of deposit and raising of loans {Bye Law No.11}.
(b) To consider and to recommend to the Meeting of the General Body, the rates of contribution to the
Repairs and Maintenance Fund and Sinking Fund
{Bye Law Nos.13(a) and 13(c)}.
(c) To consider all matters relating to the creation, investment and utilisation of the Repairs and
Maintenance Fund, Reserve Fund and Sinking Fund
{Bye Law Nos.12(i) and (ii), 14(a), (b) and (c), 15}.
(d) To consider and decide the resignations received from Members, Associate Members and nominal
Members
{Bye Law Nos. 27 to 30}.
(e) To ensure that nominations and revocations thereof are recorded in the Minutes of the Meeting of
the Committee
{Bye Law No. 33}.
(f) To take action on the report of the Secretary on inspection of the Flats
{Bye Law No. 48(b)}.
(g) To take action on cases of cessation of Membership, including Associate and nominal Membership
{Bye Law No. 61}.
(h) To consider and decide the applications for various purpose/s received by the Society
{Bye Law No.65}.
(i) To consider and decide cases of refund of Shares and interest in the capital/property of the Society
where the Shares and interest in the capital/property are acquired by the Society
{Bye Law No. 66}.
(j) To fix the rate of insurance premium in respect of commercial use of the Flats
{Bye Law No. 69(a)(xi)}.
(k) To fix in respect of every Flat the Societ’s charges on the basis of the proportion laid down under the
bye-law 69 (a)
{bye-law Nos. 69 (b)}.
(l) To review the position of recovery of the charges due to the Society from Members and to initiate
action against defaulting Members.
{Bye Law No. 71}.
(m) To verify compliance of the provisions relating to charging of interest on defaulted charges of the
Society.
{Bye Law No. 72}.
(n) To authorize a Member of the Committee to attest deed of conveyance, Share Certificates and any
other documents to which the seal of the Society is affixed
{Bye Law No. 74}.
(o) To issue Letters of allotment of Flats to those who have purchased Flats from the Promoter (Builder)
{Bye Law No.76(a}.
(p) To ensure holding of every Annual Meeting of the General Body within the prescribed period.
{Bye Law No. 95}.
(q) To ensure that all matters required to be considered at an Annual Meeting of the General Body are
kept on the agenda of the Meeting.
{Bye Law No. 96}.
(r) To call a Special Meeting of the General Body when required.
{Bye Law No. 97}.

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(s) To arrange for election of a new Committee prior to the expiry of the period of the existing Committee
prior to the expiry of the period of the existing Committee.
{Bye Law No. 116(a)}.
(t) To elect office-bearers of the Society.
{Bye Law No. 126(a)}.
(u) To ensure that a Meeting of the Committee is held once in a month
{Bye Law No. 128}.
(v) To fill in vacancies of the Committee.
{Bye Law No. 129}.
(w) To consider resignation of a Member of the Committee.
{Bye Law No. 131}.
(x) To consider resignation of an office bearer of the Society
{Bye Law No. 132(c)(d)}.
(y) To obtain securities from the paid employees of the Society.
{Bye Law No. 148}.
(z) To approve the Audit rectification reports of Statutory and Internal Audits and to forward them to the
Authorities concerned.
{Bye Law No. 154}.
(aa) To execute deed of conveyance of the land and building/buildings thereon.
{Bye Law No. 155(b)}.
(bb) To take steps to maintain the property of the Society in good condition and to carry out repairs to it
and renewals thereof.
{Bye Law Nos. 156 and 159}.
(cc) To insure the property of the Society.
{Bye Law No. 161}.
(dd) To suggest to the General Body Meeting the rates of penalty for breaches of bye-laws and to issue
show cause notices.
{Bye Law No. 166}.
(ee) To regulate operation of the Lift of the Society.
{Bye Law No.168}.
(ff) To suggest to the Meeting of the General Body the games to be allowed to be played in the
compound of the Society.
{Bye Law No. 169}.
(gg) To consider and decide any other matter provided under the Act,the Rules and the bye-laws of the
Society but not expressly indicated herein above.

118. POWER OF ATTORNEY AS REGARDS RELODGING OF DOCUMENT FOR REGISTRATION

Ques : I am holding a Power of Attorney. It has been executed before a Notary Public on behalf of my brother. My
brother has purchased a property and has also signed the Agreement for purchase of the property. My brother
has gone out of India. Can I lodge the document for registration for and on behalf of my brother on the basis of
the Power of Attorney?
Ans : As per Section 32 of the Indian Registration Act,unless the Power of Attorney is executed in front of
Sub-Registrar of Assurances, the Sub-Registrar Will not permit lodging of document by a party who is not a
signatory to the document. Subject to the exceptions, Power of Attorney executed before a Notary is not
acceptable as regards registration of a document before the Sub-Registrar of Assurances. The Power of
Attorney has to be registered before the Sub-Registrar of Assurances within whose District Principal resides.
If the party is not at present residing in India then in such cases the Power of Attorney should be executed at
the Indian Embassy in the Foreign country before the Indian Consulate or Vice Consulate or representative of
the Central Government.

119. PRIOR CLAIM OF SOCIETY

Ques : Does the Society have prior claim on the Shares of a Member if the Member has become insolvent or is
unable to pay his debts to the Financers/Business Associates?
Ans : As per Section 47 of the Maharashtra Co-operative Societies Act,1960, it is clearly specified that the Society
has prior claim on the amount recoverable from a Member subject to prior claim of Government in respect of
land revenue, or any money recoverable as land revenue as per the provisions of section 60 and 61 of Code of
Civil Procedure Code, 1908. The language used in the Section also includes the word notwithstanding

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anything in any other law for the time being in force. This implies that amongst all the claims except for
Government claims the Society would be getting the first charge on the Shares of the Defaulter, therefore in
my humble opinion, the claim of the Society Will have to be discharged first before amounts are payable to
the Financers/Business Associates.

120. PROCEDURE FOR CHANGING THE NAME ON SHARE CERTIFICATE

Ques : What is the procedure for changing the name on the Share Certificate at the time of transfer/transmission of
Shares?
Ans : If the Parties have complied with all the transfer/transmission formalities then the Secretary should approve
the transfer/transmission in the Managing Committee Meeting. Thereafter the Share Certificate has to be
issued in the name of the incoming Member. The Share Certificate should bear the seal of the Society and
must be signed by the Chairman, Secretary and one Member of the Managing Committee authorised by the
Committee in this behalf. The Share Certificate must bear the distinctive number and must indicate the name
of the Member, the number of Shares issued and value paid.

121. PROCEDURE TO INCREASE THE STRENGTH OF THE MANAGING COMMITTEE

Ques : Please explain the procedure to be followed for increasing the strength of the Managing Committee to increase
the strength of the Managing Committee?
Ans : A Society desirous to increase the strength of its Managing Committee Will have to send the amendment
proposal under Section 13 of the M.C.S. Act,1960 in the prescribed form to the Deputy Registrar of
Co-operative Societies of the ward, in which the Society is situated. The proposal is to be submitted to the
concerned Deputy Registrar/Asstt. Registrar within a period of two months from the date of the General
Meeting called for the purpose. The Deputy Registrar/Asstt. Registrar may or may not allow to increase the
strength of the Managing Committee beyond the strength mentioned in bye-law No. 115 which is as follows:
No. of Strength of Strength of Quorum
Member Managing Committee in the Meeting
Up to 50 5 3
51 to 101 7 4
101 to 300 9 5
301 to 500 11 6
122. PROCEDURE FOR ISSUE OF DUPLICATE SHARE CERTIFICATE
Ques : What is the procedure for issuing Duplicate Share Certificate?
Ans : The Member who has lost the Share Certificate should be told to give an undertaking that the said Shares
have been lost/ misplaced. The undertaking should also mention that the premises have not been mortgaged.
It is observed that many times Societies as a matter of abundant precaution insist for Indemnity Bond and
also issue public notice inviting objection for issue of Duplicate Share Certificate. The Secretary should
approve the application for issue of Duplicate Share Certificate in the Managing Committee Meeting. Thereafter
the Share Certificate has to be issued in the name of the Member. The Duplicate Share Certificate should bear
the seal of the Society and must be signed by the Chairman, Secretary and one Member of the Managing
Committee authorised by the Committee in this behalf. Normally an endorsement is made on the Share
Certificate that Duplicate Share Certificate has been issued in lieu of Share Certificate Number

123. PROPERTY CARD

Ques : What are the formalities for obtaining Property Card?
Ans : A party who is desirous of obtaining a Property Card should contact the Superintendent of Land Revenue/
Tahsildar where the property is situated. Fees Will have to be paid. Survey No. of the Property should also be
given to the Supdt. of Land Revenue / Tahsildar who in turn Will issue the Property Card.

124. PUBLIC NOTICE

Ques : A Member of the Society has expired without making a nomination. Should the Society insist for Public
Notice in two local newspapers?
Ans : Yes, when a Member of a Society expires without making nomination then Public Notice in two local newspapers
having wide circulation must compulsorily be given.

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125. PURCHASE OF A FLAT FROM A MINOR

Ques : What are the precautions that have to be taken at the time of purchase of a Flat from a minor?
Ans : A minor is a person who is not competent to contract. He can object to the transaction entered by his
guardian at the time he attains majority. Therefore, at the time of purchase of a Flat from a minor the purchaser
should ensure that an order from the Court is obtained with regards to the sale of the Flat. Only after the
receipt of the above order the purchaser should proceed with the transaction to purchase the Flat.

126. QUORUM
Ques : What should be the quorum for the General Body Meeting?
Ans : The quorum of the General Body Meeting is two third of the total number of Members of the Society or twenty,
whichever is less. Many a times it is difficult to get so many Members to attend the Meeting. While issuing
the agenda of the Meeting a note may be put that in case the required number of Members are not present
then the Meeting shall be adjourned by half an hour, on the same day and at the same place. It may be
mentioned that the adjourned General Body Meeting can be commenced irrespective of the quorum.

Ques : What is the strength & quorum for a Managing Committee Meeting?
Ans : The quorum of the Managing Committee Meeting depends upon the number of Managing Committee Meeting
Members. If the Society has upto 50 Members then the strength of the Managing Committee is 5 Members
and the quorum of the Managing Committee is 3 Members. If the number of Members of the Society is
between 51 and 100 then the strength of the Managing Committee is 7 and the quorum of the Managing
Committee is 4. If the number of Members of the Society is between 101 and 300 then the strength of the
Managing Committee is 9 and the quorum of the Managing Committee is 5. If the number of Members of the
Society is between 301 and 500 then the strength of the Managing Committee is 11 and the quorum of the
Managing Committee is 6.

127. REBATE TO MEMBERS

Ques : Can the Society give rebate to Members for prompt payment of dues?
Ans : Normally Societies charge interest from defaulting Members. If rebate is being given for prompt payment then
the Defaulter is penalised twice for the same act. (i.e. he looses the rebate facility and simultaneously has to
pay interest on the defaulted amount). As per the principles of equity and natural justice a person should not
be penalised twice for a particular act. We have not come across any case law on the abovesaid subject. It
may be mentioned that there are number of Societies which are offering rebate for prompt payment as nothing
is mentioned in the bye-laws pertaining to granting rebate. However, we are of the opinion that Societies must
not grant rebate to Members. Clarification from the office of the Registrar with regards to granting of rebate
Will be of immense help to the Societies.

128. RECORDING OF MINUTES IN GUJARATI

Ques : Can the Minutes of the Society be recorded in Gujarati? In which language can the Minutes of the Managing
Committee be recorded by the Society?
Ans : Minutes in Gujarati or in other vernacular languages are not allowed. Minutes of the Meeting are to be recorded in
the Official language of the State and a Member can insist for translation of such Minutes in the Official language
of the State. As per rules, Hindi, English and Marathi are the Official languages allowed to be used in the State.

129. RECORDS TO BE MAINTAINED BY THE SOCIETY

Ques : Our Society has been registered recently. Which are the Books of Accounts that have to be maintained by the
Society?
Ans : As per Bye law No. 142 of the Model bye-laws, your Society should maintain the below mentioned Books/
Records and Registers.
(a) Register of Members in ‘I’ Form, prescribed under Rule 32 of the Maharashtra Co-operative Societ’s
Rules 1961,
(b) List of Members in ‘J‘ Form prescribed under Rule 33 of the Maharashtra Co-operative Societ’s
Rules 1961,
(c) Cash Book,
(d) General Ledger,
(e) Personal Ledger,
(f) Property Register,

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(g) Share Register,

(h) Sinking Fund Register,
(i) Audit Rectification Register in Form ‘O’prescribed under Rule 73 of the Maharashtra Co-operative
Societ’s Rules 1961,
(j) Investment Register,
(k) Nomination Register,
(l) Loan Register (if loan is raised),
(m) Mortgage Register (if the property is mortgaged),
(n) Minute Book of the Meeting of the Committee of the Society,
(o) Minute Book of the Meeting of the General Body of the Society,
(p) Register of Deposits made with the Local Authority, the Electric Supply Company and any other
Authorities.
(q) Register of Furniture, Fixtures and Office Equipments,
(r) Register of Library Books,
(s) Register of Allotment of Flats.
(t) Structural Audit Register (whenever)
In addition to the above separate files have to be maintained as mentioned in Bye Law No.143.

Ques : Which are the files that have to be maintained by the Society?
Ans : The Society should maintain separate files for the following items:
(i) Applications for Membership.
(ii) Applications for Associate Membership.
(iii) Applications for nominal Membership.
(iv) Letters of resignations of Membership including association and nominal Member ship.
(v) Applications for transfer of Shares and/or interest in the capital/property of the Society.
(vi) Cases of expulsion of Members.
(vii) Nominations made by Members including revocations thereof.
(viii) Separate file for correspondence entered into with each Member.
(ix) Correspondence with the Registering Authority.
(x) Correspondence on property taxes including Non-agricultural taxes.
(xi) Correspondence on water charges.
(xii) Correspondence on electric supply.
(xiii) Correspondence about conveyance of the property.
(xiv) Agreements, Contract deeds with papers connected thereto.
(xv) Approved plans of construction and correspondence thereon.
(xvi) Application for exchange of Flats.
(xvii) Correspondence about allotment of Flats.
(xviii) Applications for allotment of parking spaces and stilts.
(xix) Vouchers, along with the bills relating thereto arranged in order of entries in the Cash Book and the Journal.
(xx) Counterfoils of challans for Credit of amounts into the bank, arranged in order of dates of Credits.
(xxi) Counterfoils of Cheques issued.
(xxii) Counterfoils of Share Certificates.
(xxiii) Applications for Duplicate Share Certificates.
(xxiv) Application for registration of the Society, the copy of the bye-laws and amendments thereto.
(xxv) A Certificate of registration duly framed.
(xxvi) Counterfoils of receipts or carbon copies of receipts issued by the Society.
(xxvii) Counterfoils of bills or carbon copies of bills for the Societ’s charges.
(xxviii) Correspondence about loan received and property of the Society mortgaged.

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(xix) Notices and agenda of the Meetings of the General Body of the Society.
(xxx) Periodical statements of Accounts prepared by the Society.
(xxxi) Committee’s Annual reports on the working of the Society.
(xxxii) Audit memos received from the Statutory Auditors, with rectification reports thereon.
(xxxiii) Audit reports received from Internal Auditors, with rectification reports thereon.
(xxxiv) Notices and agenda of the Meetings of the Committee.
(xxxv) Papers pertaining to the election of the Committee.
(xxxvi) Complaint from Members and correspondence thereof.

130. RECOVERY FEES

Ques : What is the amount of Enquiry Fee and Court Fee that has to be paid by the Society when the Society
proposes to recover the dues from defaulting Member under Section 101 of the MCS Act,,,?
Ans : If the Defaulter does not respond to the request made by the Society then the Society obviously does not have
any other alternative but to recover the dues from the defaulting Member. The Enquiry Fees and the Court Fee
Stamps have to be paid on the amount of claim as made out against the defaulting Member. Incase the
amount to be recovered from the Defaulter is below Rs. 5,000/- then the Court Fee that has to be paid by the
Society is Rs. 100/-. Incase the amount to be recovered from the Defaulter is between Rs. 5,001/- and Rs.
1,00,000/- then the Court Fee Stamp have to be affixed of 1 % of the defaulting amount. Incase the amount to
be recovered from the Defaulter is between Rs. 1,00,001/- and above then the Court Fee Stamp have to be
affixed of 1⁄2 % of the claim amount subject to a maximum of Rs. 10,000/- This is in addition to the challan of
Rs. 500/-. The Enquiry Fee is to be paid to the Reserve Bank of India by Government Challan Account 0425
Co-operation, 800 other receipts, XVIII Notice and Recovery Fees.

131. RECOVERY OF DUES WITH RECOVERY PROCEDURE

Ques : Some Members of our Society do not pay their dues inspite of repeated requests. When the office bearers go
to recover the dues from other Members, the Members raise the plea that even if we are late by a few days
to pay the dues you charge us interest. Please inform us in detail about the various steps to be taken to
recover the dues including the amounts to be paid to the Government Authorities? We have been given to
understand that now it is not compulsory for housing Societies to go to the Co-operative Court to recover the
dues and the Asstt. Registrar/ Deputy Registrar can help us out in the above matter?
Ans : It would be advisable if the Members of the Committee meet the defaulting Members in person and try to
discuss out the issue with the Defaulters. The Defaulters should be firmly told that the Committee has to keep
the same policy for all the Members and on account of them being in default other Members of the Society
also complain to the office bearers particularly when Members have to pay the interest. In case the Defaulters
do not wish to pay the dues then the office bearers should issue notice for recovery of dues. Inspite of the
same if the Defaulters do not pay the dues then a suit can be filed before the Asstt. Registrar/Deputy Registrar
u/s. 101 for recovery of dues. With the amendment of Section 101 the dues payable by Members of a Co-
operative Society can be recovered faster. Recovery under Section 101 can be done even by the office bearers
themselves. It is not compulsory to file a suit in a Co-operative Court for Recovery of Dues.

The procedure for recovery of dues is as under:-

1. Issue a notice for payment of dues to the Defaulter.
2. Pass the resolution to recover the dues in the Managing Committee Meeting.
3. Issue a final notice to the Defaulter.
4. Apply to the Asstt. Registrar/Deputy Registrar for recovery of dues.
5. Pay the prescribed fee.
The fee has to be paid through a challan payable at the Reserve Bank of India.
The rate of fee payable is as under :

AMOUNT (Rs.) SCALE OF court FEES Challan

upto Rs. 1,00,000/- 1% Rs. 500/-
above to 10,00,001/- 1⁄2 % Rs. 500/-
MAXIMUM COURT FEE Rs. 10,000/-

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The abovesaid fee has to be Credited in Reserve Bank of India by Government Challan under the head of account.
0425 Co-operation
800 Other Receipts
XVIII Notice & Recovery Fees.

Ques : Can the Office-bearers of the Society disconnect essential services like electricity, water supply, etc., of
Defaulters, who refuse to pay the Societ’s dues inspite of repeated requests?
Ans : Law cannot be taken in one's own hand. Essential services like electricity, water supply, etc., are
necessary for the occupants. It is our sincere advice that office-bearers, and/or manager should not
disconnect the essential supplies irrespective of the dispute with the Defaulter. If the aggrieved party files
a criminal Complaint then the person found guilty for disconnecting the essential service/s can be punished
with imprisonment which can extent upto a period of three months and/or fine. If the Member refuses to
pay the dues then you can recover the dues by filing a suit against the Member. The procedure for
recovery of dues u/s. 101 is very simple and the office bearers can themselves recover the dues. It has
been observed by us that Societies can get the recovery Certificate without even appointing a lawyer.

132. REGISTRAR'S POWERS

Ques : What are the powers that can be exercised by the Registrar of Co-operative Societ’s?
Ans : The Registrar of the Co-operative Societies has got wide powers as per the various provisions of the
Maharashtra Co-operative Societies Act, He can call for various informations. If he feels that the
management of the Society is not functioning properly he can appoint administrator to manage the affairs
of the Society. In case of Complaint the can also appoint an inquiry officer. If the management of the
Society is not functioning properly then, he Registrar can also appoint Liquidator. In addition to the same
certain types of disputes such as admission of Members etc. have to be decided by the Registrar who is
a Quasi Judicial Authority. The Registrar can also give direction with regards to the working of the Society
in certain matters.However as regards to the Internal Management of the Society the General Body of the
Society is the supreme Authority, if the acts of the Society are within the provisions of the Maharashtra
Co-operative Societies Act Maharashtra Co-operative Societies Rules and Bye laws of the Society.

133. REGISTRATION OF FLAT

Ques : I have purchased a Flat in a Co-operative Housing Society? I have also paid the Stamp Duty on the
market value of the property. The office bearers of the Society insist on registration of a Flat? I herewith
request your good self to inform me if I should compulsorily register the Flat?
Ans : It is true that generally people do register transactions pertaining to immovable property. However, this
appears to be a controversial issue as Section 41 of the Maharashtra Co-operative Societies Act,1960
exempts Shares of a Co-operative Society from compulsory registration. The Bombay High Court has
also confirmed the same in Usha Arvind Dongre’s case. However as per the circulars dated 18th of
February 1994 & 8th of July 1996 a responsibility is put on the office bearers that they have to ensure
before transferring the Flat that the parties have registered the document and have paid Stamp Duty. A
suitable clarification from the Authorities Will help clear the doubts in the minds of the public. The Dy.
Registrar of Co-operative Societies in the case of Fixwell Industrial Engineers v/s. Versova Woodland C.
H. S. Ltd. (after introduction of the circular dated 18th February 1994 have held that Society cannot insist
for payment of Stamp Duty & Registration Fees.

Ques : We had registered the documents with the Sub Registrar of Assurances at the time of purchase of our
Flat. We have not received the Original Agreement though a span of ten years have passed. Please guide
us as to the reasons for non receipt of the Original Agreement?
Ans : It is a wrong impression that all formalities are completed the moment the document is lodged for registration
with the office of the Sub Registrar. The reasons for non receipt of the documents may be non completion
of Statutory formalities which might include (1) ULC Clearance (2) Non Payment of proper Stamp Duty. If
you Will Minutely observe the receipt issued by the office of the Sub Registrar you Will observe that there
might be one of the above notings on your receipt. Till the time all the above said formalities are completed
you Will not get back the documents and the property Will not be conveyed in your name. Party Will
have to submit Property Card also at the time of registration.

134. REGISTRATION OF SOCIETY WITH REGISTRATION FORMALITIES

Ques : We propose to form a Co-operative Housing Society. Some Flats have been booked by investors. The

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builders contention is that as 90% of the Flat purchasers do not wish to form a Society, the Society
cannot be formed. Please guide us what we should do to form a Society?
Ans : It is true that previously unless the registration proposal was not signed by 90% of the Flat Purchasers the
Society could not be formed. You are hereby informed that as per the latest amendment even if 60% of the
total number of Flat purchasers are Willing to form a Society then the Co-operative Society can be formed.
We have to inform you that you should submit the registration proposal. You can also inform the builder
about the amendment of the change in the number of signatories required for forming a Co-operative Society.

135. REMOVAL OF MANAGING COMMITTEE MEMBER

Ques : Can the Managing Committee Member be removed without referring the matter to the Registrar ?
Ans : A Managing Committee Member can only be removed after obtaining permission of the Registrar.

136. REMUNERATION TO MANAGING COMMITTEE MEMBERS

Ques : Are Managing Committee Members entitled to receive Remuneration/Honorarium for the services rendered
by them?
Ans : Yes, Managing Committee Members are entitled to receive Honorarium for services being rendered by them.

137. REMUNERATION V/s. HONORARIUM

Ques : Can the Managing Committee Members be paid remuneration? Can honorarium be paid to the Managing
Committee Members?
Ans : The Managing Committee Members are not entitled to any remuneration for rendering the service to the
Society. However, as per bye-law no. 149(b) honorarium can be paid to the Managing Committee Members
which should not exceed 15% of the net profit or income for the sacrifice for their valuable time for the
working of the Society. Before paying any honorarium a resolution approving the payment of honorarium
should be passed in the General Body Meeting of the Society.

138. REPAIRS & MAINTENANCE AT SOCIETY’S COST

Ques : What are the different type of expenses on repairs and maintenance that have to be incurred by the
Society at its own costs?
Ans : The following expenses on repairs and maintenance have to be incurred by the Society at its own costs.
(a) All Internal roads.
(b) Compound Wall.
(c) External Water Pipe Lines.
(d) Water Pumps.
(e) Water Storage Tanks.
(f) Drainage Lines.
(g) Septic Tanks.
(h) Stair Case.
(i) Stair Case Lights.
(j) Street Lights.
(k) Outside walls of the building/buildings.
(l) All leakages of water.
(m) Electric Lines upto main switch in the Flats.
(n) Lifts.
(o) The damaged ceiling and plaster thereon in the top floor flats, on account of the leakage of the rain
water through the terrace.

139. REPAIR OF TERRACE

Ques : Who should look after the repairs of the terrace? Can the Members residing on the top floor insist for
putting up tiles on the terrace of the Society?
Ans : The Society is the owner of the property and therefore it is the responsibility of the Society to repair the
terrace. It may be emphasised that Members residing on the top floor have a common Complaint of
leakage from the terrace. The Members residing on the top floor cannot insist for putting up tiles on the
terrace. The Society depending upon it’s financial position may even put tar on the terrace. It is our
personal experience that the Members residing on the top floors pay a monthly maintenance of a few
hundred rupees and expect the Society to spend thousands of rupees on terrace maintenance, which is
obviously not agreed upon by a majority of the Members.

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140. RESERVE FUND

Ques : What are the amounts that should be reflected in the Reserve Fund?
Ans : The Reserve Fund of the Society shall comprise of:-
(a) the amounts carried to the said fund, from year to year, out of the net profit of that year, subject
to the provisions of Section 66(1) and (2) of the Act,
(b) all entrance Fees received by the Society from its Members;
(c) all transfer Fees received by the Society from its Members on transfer of the Shares, along with
the occupancy rights;
(d) all premium received by the Society, from its Member on transfers of their interest in the capital
or property of the Society;
(e) all donations received by the Society, except those received by it for the specific purpose. The
Society shall, while finalising the Accounts for the preceding Co-operative year, appropriate all
amounts referred to in the bye-law No.12(i)(b) to (e) to the Reserve Fund of the Society.

141. RESOLUTIONS
Ques : There are no disputes in our Society? Can the Managing Committee pass resolutions by sending circulars?
All the decisions are normally passed unanimously at our Committee Meetings?
Ans : Before passing any resolution there is normally a discussion on the said topic. Managing Committee
Members have a right to participate in such discussions and to express their views. Only thereafter the
question of passing the resolution arises. Also the name of the person proposing the resolution and the
name of the person seconding the resolution must also be written in the Minutes book. For the abovesaid
reasons the Managing Committee does not have a right to pass resolutions by sending a circular.

142. RESTRAINING DEFAULTERS FROM PARKING VEHICLE IN SOCIETY’S PREMISES

Ques : The Member has not purchased the parking slot from the builder. Can the Society restrain the Member
from parking his vehicle in the Societies premises if the Member is Defaulter?
Ans : In our humble opinion, the Society can restrain the Member from parking his vehicle in the Societies
premises if the Member is a Defaulter. However, as a matter of abundant precaution a legal notice should be
issued to the Defaulter emphasising that the Defaulter Will not be allowed to park his vehicle in the Society
premises. The office bearers should also pass a resolution at the Managing Committee Meeting authorising
the Managing Committee to restrain the Defaulter from parking the vehicle in the Society premises. A Letter
to this effect may also be written to the Dy. Registrar/Asst. Registrar of Co-operative Societ’s under whose
jurisdiction the Society is situated. As a matter of abundant precaution a copy of such notice should also
be sent to the Police station in whose jurisdiction the Society is situated and only thereafter should the
Society proceed to stop the vehicle from being parked in the Societ’s premises. In my humble opinion,
parking of vehicle in the Societies premises is not an essential service and therefore the office bearers of
the Society can restrain the Member from parking his vehicle in the Societies premises.

143. RIGHT OF FSI AFTER FORMATION OF THE SOCIETY

Ques : A Society has been formed. The builder has utilised the available FSI. Thereafter additional FSI is available on
account of road widening. Who i.e. builder or the Co-operative Society is entitled to the rights of the said FSI?
Ans : This appears to be a controversial issue. In my humble opinion the Co-operative Society is entitled to the
benefits of the rights of FSI. It is also likely that the said matter Will be strongly resisted by the builder
and the justice might have to be obtained through the court of laws. There are instances where courts
have held that the benefits of FSI should be enjoyed by the Co-operative Society.

144. SHIFTING OF WC
Ques : Can I shift the place of WC / Bath Room ?
Ans : Bath Room / WC is one of the place where there is every chance of leakage over a span of time. It is
generally observed that in a building bath room / WC is one above to another. In my opinion BMC
Authorities Will not permit shifting of place of WC/bath room as there is every possibility that over a span
of time leakage Will be occurred form the above said space.

145. SINKING FUND

Ques : What is the purpose of collecting amounts towards Sinking Fund? What should be the contribution from
Members towards Sinking Fund? When can the amount collected for Sinking Fund be spent by the
Society?

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Ans : The purpose of collecting Sinking Fund is to accumulate and keep sufficient funds with the Society so
that the property of the Society i.e. building can be reconstructed in future.The contribution of Sinking
Fund is a Statutory obligation. Sinking Fund has to be contributed as decided by the General Body of the
Society. It should be at least @ 1/4 per cent per annum on the cost of the each Flat excluding the cost
of the Land. On the resolution passed at the Meeting of the General Body of the Society and with the
prior permission of the Registering Authority, the Sinking Fund may be used by the Society for reconstruction
of its building/s or for carrying out such structural additions or alterations to the building/s as in the opinion of the
Societies Architect for carrying out such heavy repairs as may be Certified by the Structural Engineer. However
permission is not granted by the Registrars to withdraw amounts from the Sinking Fund.

146. SOCIETIES APPROVAL REQUIRED AT THE TIME OF TAKE OVER OF PRIVATE LIMITED COMPANY?
Ques : A Flat in a Co-operative Society is owned by a private limited co. One of the Directors is residing in the
Flat. Now the said Companyis being taken over by another group of persons and a new Director is
appointed. Thereafter the old Shareholders resign. The new Director now proposed to occupy the Flat.
Does the Companyneed the Societies approval?
Ans : No, the Private Limited Company does not need the Societies permission because the Flat belongs to
the same Companywhich is a perpetual corporate Body and the Director of the said Companyis merely
getting a right to occupy the Flat.

147. SPECIAL G.B.M.

Ques : When should a Special General Body Meeting be called? Who should call the Special General Body
Meeting?
Ans : The Special General Body Meeting of the Society can be called at any time at the instance of the
Chairman or by the decision of the majority of the Committee Members and should be called within one
month from the date of the requisition in writing signed by at least 1/5th of the Members of the Society or
from the Registering Authority or from the Housing Federation to which the Society is affiliated. The
Meeting so conveyed shall not transact any business other then that mentioned in the notice of the
Meeting.

148. STAMP DUTY

Ques : I propose to purchase a Flat in a Co-operative Housing Society? I want to pay the Stamp Duty. I shall be
obliged if you shall guide me as to the procedure for getting the valuation done from the stamp Authorities,
payment of Stamp Duty and the rates of Stamp Duty to be paid at the time of transfer of Flat?
Ans : First and foremost you should get the valuation done by the officers appointed by the Suptd.of Stamps.
A copy of the unsigned and undated Agreement which should contain the details of the property (mentioning
Village, CTS No., Built up Area, etc) should be produced before the Sub Registrar. The valuation is done
by the officer having regards to;

(a) Number of floors in the building.

(b) Year in which the building was constructed.
(c) Built up area of the Flat.
(d) Price mentioned in the Draft Agreement etc.

The Sub Registrar Will check up the rate in the Ready Reckoner (A book maintained by their office
wherein the revailing rates are recorded by the Authorities). If the rate mentioned in the Draft Agreement
is lower then the rate written in the Ready Reckoner then he Will suggest that Stamp Duty should be
affixed at a rate mentioned in the Ready Reckoner. If the rate mentioned in the Draft Agreement is higher
then the rate written in the Ready Reckoner then he Will suggest that Stamp Duty should be affixed at
the rate mentioned in the Draft Agreement. Thus the officer Will suggest that the duty has to be paid at
a rate whichever is higher. However the rates suggested by the Sub-Registrar are not binding upon you.
You can pay Stamp Duty on the Agreement value and can request the sub-Registrar to return the document
to the town planner for valuation purpose. Stamp duty as to be paid within one day from the date of
signing of the Agreement. However with a view to avoid confusion it is suggested that Stamp Duty should
be paid before signing of the Agreement.

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Value of Residency Property Rs. Rate of Stamp Duty

Stamp Duty

I. Upto Rs. 2,50,000/- Rs. 100/-

II. Between Rs. 2,50,001/- and Rs. 5,00,000/- Rs.100/-+ 3% of the value above Rs. 2,50,000/-.

III. Between Rs. 5,00,000/- and above Rs.7600/-+5% of the value above Rs. 5,00,000/-

Differential rates of Stamp Duty are applicable for different places.

Ques : What is the amount of Stamp Duty that has to be paid at the time of transfer of shop? What is the
quantum of penalty that has to be paid if the Stamp Duty has not been paid? When should one pay the
Stamp Duty?
Ans : The rates of Stamp Duty for Shops/Galas/Office Premises are 5% in Mumbai. After the latest amendment
to the Bombay Stamp Act,1958 all cases could be regularised by paying a penalty of 2% per month. The
discretionary powers of the officers have been withdrawn. In our humble opinion purchasers should pay
Stamp Duty as the same is Statutory payment. This has also been confirmed by the Court in the case
of Hanuman Vitamin Food Pvt. Ltd., & Others V/s.State of Maharashtra & Suptd. of Stamps of 17th
February 1989. We may also add that Stamp Authorities have recovered crores of Rupees towards Stamp
Duty on Sale of Flats/Shops. Stamp duty has to be paid on or before the execution of the document or on
the next working day when the document is executed. However it is advisable to pay the Stamp Duty
before executing the document. The Stamp Duty can be paid by Cheque or even by demand Draft.

Ques : The builder has not executed the conveyance deed in favour of our Society. One of our Member proposes
to transfer his Flat. Should the Stamp Duty be paid by the Member now or at the time of conveyance?
Ans : It is immaterial if the conveyance of the Society has been executed or not. The parties have to pay Stamp
Duty at the time of sale of the Flat.

149. STAMP DUTY ON TDR

Ques : Is Stamp Duty payable on TDR transactions? If the TDR is utilised by the developer in a building of a
Co-operative Society then in such circumstances should the Co-operative Society insist for payment of
Stamp Duty? Are some changes expected in the Bombay Stamp Act, 1958 and the Indian Registration
Act, 1908
Ans : As per Section 3 of the Bombay Stamp Act,1958 instrument is liable for tax. Therefore the transcations recording
sale/acquisation of TDR is in our opinion liable for Stamp Duty. The Co-operative Society is the owner of the
property and in my humble opinion before fixing the terms and conditions with regards to granting of permission
to the developer to construct additional Flats, it should be clearly specified that the Developer Will have to pay
the Stamp Duty. It may be emphasise that we have been given to understand that the Stamp Officers of Mumbai
have given a proposal to amend the Indian Stamp Act,stating that the present occupant Will be liable for earlier
Stamp Duty liabilities. We have also been given to understand that many changes are likely to be made in the
Bombay Stamp Act,and the Indian Registration Act. It is quite likely that some of the suggestions of the Chelliah
Committee might be implemented in the near future.

150. STATUTORY AUDITOR

Ques : What are the precautions that have to be taken at the time of appointing the Statutory Auditor?
Ans : Pursuant to the new set of guidelines the following precautions have to be taken before appointing the
Statutory Auditors.
(a) The Statutory Auditor can do the Audit for different types of Societies depending upon his seniority
and the grade in which his name appears. They are not supposed to do the Audit for a period of more then
two years. Every third year another Auditor has to be appointed by the Society. The resolution appointing
the Auditor has to be approved in the General Body Meeting of the Society. The guidelines are reproduced
herewith. We are publishing here with the order issued by Shri Sudhir Thakare, Jt. Registrar, Co-operative
Societies Mumbai Division, impugning new Certified Auditors.
No.Mum/DJR/P.A.L / 3085 of 1996

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Chapter - 3 Question & Answers

Office of the Divisonal Joint

Registrar, Co-operative
Societ’s, Mumbai
3rd Floor, Kokan Bhavan,
Navi Mumbai-400614.
Date:1/4/1996
Subject : List of Certified Auditors for the period, 1 April 1996 to 31 March 1999. For Mumbai Division.In
exercise of power vested in me under Section 81 (1) (b) of M.C.S. Act,read with rule 69 (1) thereunder and
taking into consideration the provision of Section 161 and all other enabling provisions and the guidelines
issued by commissioner for Co-operation and Registrar Co-operative Societ’s, M.S. Pune under Circular
No.ADD-1/95/cr/111/lekha pari 2/96 dated 6/3/96 I, Sudhir Thakare, Divisional Joint Registrar Co-operative
Societ’s, Mumbai Division, New Mumbai hereby publish the following panel of Certified Auditors.The
Auditors empanelled hereunder Will remain enrolled on the panel or a period of 3 years with effect from
31/3/1996, unless the name is removed before the expiry of the period. All the previous panels published
from time to time office Will stand cancelled with effect from 31/3/1996,unless the name is removed
before the expiry of the period. The other conditions subject to which names of Certified Auditors are
included in this panel are as under:-
A. Criteria for empanelment :- ‘A’ Grade Auditors :-
(1) Chartered Accountants who have completed:-
(a) Minimum 15 years of practise after C.A. Examination.
(b) Holding a Certificate in Co-operative Audit as specified under Section 81(1)(b) of Maharashtra
Co-operative Societies Act,1960.
(c) Conducted Audit of more then 15 Societies in last 3 years.
(d) The qualified staff for Audit with them is more then 5.
(2) Such Persons:
(a) Who have passed B. Com. Degree.
(b) Who have completed a period of 15 years after passing G. D. C. & A Examination.
(c) Must have conducted Audit of at least 15 Societies in last 3 years.
B. OFFICER OF CO-OPERATIVE DEPARTMENT WHO RETIRED AS CLASS-I OFFICER.‘B’
GRADE AUDITORS:-
(1) Chartered Accountants who have completed:-
(a) More then 7 years but less then 15 years practise after passing C.A.Examination.
(b) Holding a Certificate in Co-operative Audit as specified under Section 81 (1) (b) of Maharashtra
Co-operative Societies Act,1960.
(c) Conducted Audit of atleast 15 Societies in last 3 years.
(d) Qualified staff for Audit with them is more then 3.
(2) Such Persons:
(a) Who are Graduates in any stream.
(b) Who have completed more then 10 years after passing G.D.C. & A Examination.
(c) Conducted Audit of at least 15 Societies in last 3 years.
(3) Officers of Co-operative Department who retired as Class-II Officers.
C GRADE AUDITORS:-
(1) Chartered Accountants who have completed:-
(a) Less then 7 years experience after passing C.A. Examination.
(b) Holding a Certificate in Co-operative Audit as specified under Section 81 (1) (b) of Maharashtra
Co-operative Societies Act,1960.
(2) Such Persons:
(a) Who have passed G. D. C. & A. Examination.
(3) Officers of Co-operative Department who retired as Sub-Auditor of Assistant Co-operative Officer.

120 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 3 Question & Answers

(a) The Certified Auditors in each of the above grades Will be eligible to conduct the Audit of the
Societies as specified herein below:
(a) The Certified Auditors in Grade ‘A‘ are entitled to conduct the Audit of:-
(1) Multi State Co-operative Societies which are allotted by the Central Registrar by a
Special order every year as provided u/s 67 of Multi State Co-operative Societies Act,
(2) The Society undertaking Credit Business and having Annual turnover/working capital
of more then Rs. 100 cr.
(3) Societ’s undertaking non-Credit Business and having turnover/working capital of more
then Rs.10 cr.
(b) The Certified Auditors in Grade ‘B‘ are entitled to conduct the Audit of:-
(1) The Society undertaking Credit Business and having Annual turnover/working capital
of Rs.10 to 100 cr.
(2) The Societ’s undertaking Non-Credit Business and having Annual turnover/working
capital in the range of 1 to 10 cr.
(3) The Housing/Industries/Premises/Irrigation/Labour Societ’s or such other Class of
Societ’s as specified by Registrar from time to time having Membership of 100 or more.
(c) The Certified Auditor in Grade ‘C’ are entitled to conduct the Audit of :-
(1) The Society undertaking Credit Business and having Annual turn over/working capital
of less then 10 cr.
(2) The Society undertaking Non - Credit and having Annual turn over/working capital of
less then 1 cr.
(3) The Housing/Industrial/Premises/Irrigation/labour Societies or such other Societies as
specified by Registrar from time to time having Membership of less then 100.
Note: In case Society gets categorised under two different grades of Auditors on the basis of criteria
on Membership vis-a-vis Annual turn over/working capital then a criteria of “Members” should be
applied to it.
(III) Names Will be added to this panel once in a year normally in the month of December and the
term of Auditors so empanelled subsequent to publishing of this list Will remain in the panel for
the remaining period of this panel.
(IV) The Certified Auditors in this panel are entitled to conduct the Audit of Societ’s falling under
Section 81 (1) (b) providing the same is allotted to them by a resolution passed in a General
Body of concerned Society.
The Certified Auditors should not conduct Audit unless allotted by resolution of a General Body.
Conducting Statutory Audit merely on the basis of the resolution of Managing Committee or any
other Authority except G.B. of the Society Will be deemed to be a breach of condition of
empanelment and he Will be liable to be removed from the panel.
(V) Soliciting Audit should be avoided.
(VI) Same Certified Auditors or his sister concern should not undertake the Audit of the same
Society on three continuous occasions.
(VII) The list of Certified Auditors Will be available for inspection free of cost and the copy of the
same Will be available on payment of requisite copying charges to any person in the office of
District Deputy Registrar, Co-operative Societies District Special Auditors & Divisional Joint
Registrar Co-operative Societies Mumbai.
(VIII) Certified Auditors should try to exercise his right under Section 81 (5) to attend General Body of
the Society, where, Audit report given by him is discussed. He may also give his sealed report
specifying serious matter in the affairs of the Society which he deems necessary to be specially
brought to the notice of the General Body, in case he is not able to attend the General Body. The
copy of such report should be sent to the concerned Registrar, in addition to Audit memo.
(IX) Whenever a Meeting of the Certified Auditor is taken by Registrar or his subordinate Certified
Auditor Will have to attend and give informations sought by him.

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Chapter - 3 Question & Answers

(X) Certified Auditor Will also have to submit information regarding Audit as requisitioned by the
Registrar from time to time.
(XI) Certified Auditors Will undertake the Audit of the Society for which he is entitled on the basis of
categorisation of Society as specified in condition No.II to above.
(XII) The Certified Auditor and his staff should carry identify card at the time of Audit supplied by the
Registrar.
(XIII) The Certified Auditor is a public servant as provided u/s 161 read with rule 2 (10) of M.C.S Rules
1961. Therefore the obligation upon a public servant as provided u/s 21 of Indian Penal Code
Will also be binding on the Certified Auditor empanelled under this list.
(XIV) Certified Auditor should deposit 20% of the Audit fee assessed and paid to him in government
treasury for the various functions undertaken by Register including maintaining the panel of
Certified Auditors. However, the applicability of this condition Will be in accordance with the
orders of Hon’ble High Court.
(XV) The names of the Certified Auditors are included on the condition that, all the above conditions
are accepted as binding by them.

With kind regards,

sd/-
SUDHIR THAKARE
Divisional Jt. Registrar
of Co-operative Societies
MUMBAI DIVISION

151. STATUTORY REGISTERS

Ques : Which are the Statutory Registers that have to be maintained by the Society?
Ans : The Statutory Registers that have to be maintained by the Society are as under:-
(a) Register of Members in ‘I’ Form
(b) List of Members in ‘J’ Form
(c) Property Register
(d) Share Register
(e) Sinking Fund Register
(f) Audit Rectification Register in ‘O’ Form
(g) Investigation Register
(h) Nomination Register
(i) Loan Register (if loan is raised)
(j) Mortgage Register (if property is mortgaged)
(k) Minute Book of the Meeting of the Committee of the Society,
(l) Minute Book of the Meeting of the General Body of the Society,
(m) Register of deposits with legal Authorities eg. Electricity Deposit, Water Deposit, etc.
(n) Register of furnitures, fixtures and office equipments &
(o) Register of Library Book and a Register of allotment of Flats.

152. STRENGTH & QUORUM OF MC & AGM

Ques : Which are the Statutory Registers that have to be maintained by the Society?
Ans : The Statutory Registers that have to be maintained by the Society are as under:-
(a) Register of Members in ‘I’ Form.

Ques : What should be the strength of the Managing Committee? What should be the Quorum of the Managing
Committee Meetings and the General Body Meeting?
Ans : The strength of the Managing Committee is linked to the number of Members in the Society. The Strength
of the Managing Committee Meeting and the Quorum for the Managing Committee Meeting is:

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 Chapter - 3 Question & Answers

No. of Members of Managing Strength of Managing Quorum of Managing

Committee Committee Committee

Up to 50 Members 5 3

51 to 100 7 4

101 to 300 9 5

301 to 500 11 6

The Quorum for General Body shall be two third of the total number of Members or twenty whichever is
less.

153. SUBLETTING OF OPEN SPACE

Ques : Some Members of our Society are of the opinion that the open space below the staircases should be
sub-letted for one year. A few of our Members are of the opinion that if the open space is sub-letted then
it may lead to nuisance and inconvenience as outsiders would also visit the Society. Please advice us
what should be done by us?
Ans : It is true that every Society would like to increase its revenue. At times Societies are situated far away
from the main road and there are no shops adjacent to the Society. Generally there is a suggestion that
the open space below the staircase can be sub-letted temporarily for a period of say one year so that a
shop, tailoring unit etc., can be opened and Members can avail of such services. Now let us examine as
to what happens in such an event. If the open space is sub-letted then the privacy of the residents is
effected. Any person can come to the building on the pretext of visiting the Shop. This can also lead to
security problems. It has also been seen that at times the licensee do not vacate the premises as per the
terms of the Agreement. It is time consuming to evict a license who is using the premises for commercial
purpose. Even the model bye-laws of the Society prohibit sub-letting of open space in the Societies
premises. Hence in our humble opinion Society should not sublet the open space to an outsider or even
to a Member.

154. SUBSCRIPTION
Ques : Is it compulsory to become Member of a federation of Societies? Should subscription of such federation
be paid by Societies?
Ans : Yes, it is compulsory for Societies to become Member of a federation of Societies of the area where the
Society is situated. If one observes the bye laws Minutely it is also mentioned in the Societies bye laws
that the Society shall become a Member of the federation and shall also pay the subscription charges.
Normally the subscription charges are payable Annually. Even the Auditors are supposed to point out the
same in their Audit reports.

155. SUIT AGAINST COMMITTEE MEMBERS

Ques : If a suit has been filed against Members of the Committee can the Societies Fund be utilized in contesting
the legal dispute at Societies cost?
Ans : Section 71(A) stipulates that the fund of the Society cannot be utilized for the activities mentioned in the
above section herein. (In view of the same Office Bearers / Committee Members if they use Societies
Fund to defend a suit filed against them Commissioner Office. They can challenge only in their personal
capacity).

156. SURVEY OF OLD BUILDINGS

Ques : What has been the response to the survey of old and dilapted building in Mumbai Suburban areas with
regard to the needs of repairs and maintenance? Please inform about the number of buildings in the
Suburban areas?
Ans : We have been given to understand that there are about 57,000 old and dilapted buildings in Mumbai
Suburban area and some of them are in urgent needs of repairs and maintenance. We have also been
given to understand that the Government has issued a questionnaire with regards to old buildings. However,
till 14th December, 1998 only about 100 replies have been received by the State Government to the
questionnaire published by the Government. The state housing department has decided to create awareness
among residents about the urgency in the matter of repairs of old buildings. We have been given to

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Chapter - 3 Question & Answers

understand that at the Press Conference, the Honourable Minister of State for Housing, Shri Raj Purohit
has admitted that no survey of the buildings in the suburban area has been carried out. The Honourable
Minister has further stated that in the Western Suburban area has 41,815 buildings and the Eastern
Suburban area has 15,759 buildings. It is very likely that the tenure of the Official Committee formed to
carry out the survey of old and dilapted buildings in Mumbai suburban areas Will be extended.

157. TIMING RESTRICTIONS AT THE TIME OF MAJOR REPAIRS

Ques : Can Society put restrictions with regard to the timing during which Members should carry out major
repairs and renovations in the Flat?
Ans : Society is the owner of the property and in the first instance it is at the discretion of the Society to give
permission for major repairs and renovation. The Society is definitely entitled to regulate the hours during
which major repairs and renovation can be carried out by the Member.

158. TRANSFER OF FLAT

Ques : What are the papers/documents that have to be submitted at the time of transfer of Flat? What is the
procedure for transfer of Shares & interest in the Capital/Property of the Society?
Ans : A Member, desiring to transfer his Shares and interest in the capital/property of the Society, should give
15 days notice of his intention to do so to the Secretary of the Society in the prescribed form, along with
the consent of the proposed transferee in the prescribed form. On receipt of such notice, the Secretary
of the Society should place the same before the Meeting of the Committee, held next after the receipt of
the notice, pointing out whether the Member is prima-facie eligible to transfer his Shares and interest in
the capital/property of the Society, in view of the provisions of Section 29(2)(a) of the Act, In the event of
ineligibility of the Member to transfer his Shares and interest in the capital/property of the Society, the
Committee should direct the Secretary of the Society to inform the Member accordingly within 3 days of
the decision of the Committee. If the Committee is satisfied that the Member is prima-facie eligible to
transfer his Shares and interest in the capital/property of the Society, the Committee should direct the
Secretary of the Society to inform the Member within 3 days of the decision of the Committee to make
the compliance as under:
(i) To submit an application for transfer his Shares and interest in the capital/property of the
Society, in the prescribed form, along with the Share Certificate:
(ii) To submit an application for Membership of the proposed transferee in the prescribed form:
(iii) To give valid reasons for the proposed transfer;
(iv) To discharge all the liabilities to the Society;
(v) To pay the transfer fee of Rs. 500/-;
(vi) To remit entrance fee of Rs. 100/- payable by the proposed transferee;
(vii) To pay amount of premium at a rate to be fixed by the General Body Meeting, not exceeding 5
percent of the difference between the book value of the Flat and the price realized by the transferor,
on transfer of his Flat, subject to a maximum of Rs. 25,000/- (Rupees Twenty Five Thousand only).
(viii) To submit ‘No Objection Certificate’, required under any law for the time being in force or order
or sanction issued by the Government, any financing agency or any other Authority;
(ix) To furnish the undertaking/declaration in compliance with the provisions of any law for the time
being in force, in such form as is prescribed under these bye-laws. On receipt of the applications,
the Secretary of the Society shall scrutinize them and bring any short-comings therein to the
notice of the Members concerned within 7 days of their receipt for compliance. The Secretary
shall place all the applications, complete in all respects, before the Meeting of the Committee
or the General Body, as case may be, held next after receipt of the applications. The Committee
or the General Body, as the case may be, shall consider all such application as its Meetings
and take decisions thereon. The Committee shall ensure that all the applications received by
the Secretary of the Society are disposed off within the maximum period of 3 months from the
dates of their receipt. If the Committee or the General Body as the case may be, rejects any
applications, it shall record, in the Minutes of the Meetings, the reasons for rejection of the
applications. The Secretary of the Society shall communicate the decisions of the Committee
or the General Body, as the case may be, to the applicants concerned within 15 days of the
decisions of the Committee or the General Body, as the case may be, with reasons, where the
applications are rejected by the Committee or the General Body, as the case may be. As per
circulars dated 18-02-1994 & 08-07-1996 a duty is cast upon the office bearers that a transfer
must not be executed until and unless the parties have paid Stamp Duty and have registered

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 Chapter - 3 Question & Answers

the Agreement. In our opinion Section 41 of the Maharashtra Co-operative Societies Act,1960
exempts registration of Shares. The above said circular has caused a lot of controversy. The
Divisional Joint Registar has also clarified that registration is neccessary. In view of the same
we would suggest that it would be advisable to register the Agreement.

Ques : I propose to purchase a Flat in a Co-operative Society. What are the precautions that I have to take
before purchasing the Flat? Please guide me about the formalities that I have to complete for obtaining a
No Objection Certificate from the Appropriate Authority as per the provisions of the Income Tax Act,as the
apparent consideration is in excess of 75 lakhs? Please guide me about the functioning of the Appropriate
Authority?
Ans : Before purchasing the Flat you should ask for
(i) Certified True Copy of the Agreement through which the seller has acquired the right, title and
interest in the property.
(ii) Certified True Copy of the Share Certificate
(iii) Certified copy of the Sinking Fund Certificates if issued by the Society.
(iv) Certified True Copy of the Pass Book if issued by the Society.
(v) Certified True copy of the Electricity Bill.
(vi) Certified True Copy of the last Bill and receipt issued by the Society for the said Flat. Thereafter
the Purchaser & Seller should apply to the Society for obtaining the No Objection Certificate.
The Seller and the Purchaser have to submit Form No. 20 A & Form No. 20 B respectively to the
Society. The below mentioned documents have to be submitted by the parties to the Society.
(i) Application for transfer of Shares and Interest in the Capital/Property of the Society by the
Proposed Transferor.
(ii) Application for Membership of the Society by the Proposed Transferee.
(iii) Declaration for not holding immovable property in any Urban Agglomeration, specified under the
Urban Land (Ceiling and Regulation) Act,1976, exceeding 500 sq. meters.
(iv) Declaration for not holding immovable property in any Urban Agglomeration, specified under the
Urban Land (Ceiling and Regulation) Act,1976, exceeding 500 sq. meters.
(v) Undertaking to be furnished by the Prospective Member to use the Flat for the Purpose for
which it is allotted.
(vi) Copy of the Agreement.
(vii) Original Share Certificate.
The above papers/documents have to be submitted to the Society along with Entrance Fee of Rs. 100/-
& Transfer Fee of Rs. 500/-. It is observed that at times Societies insist for an Indemnity Bond on
Rs. 200/- Stamp Paper, Possession Letter and a Letter that the Donation Amount is being given voluntarily.
As per circulars dated 18-02-1994 & 8-7-1996 a duty is cast upon the office bearers that a transfer must
not be executed until and unless the parties have paid Stamp Duty and have registered the Agreement.
In our opinion Section 41 of the Maharashtra Co-operative Socities Act,1960 exempts registration of
Shares. The abovesaid circular have been caused a lot of controversy. If the Society has adopted the
model bye laws then the Society can approve the transfer in the Managing Committee Meeting.

Ques : Does the Society have a right to insist for a copy of the Agreement at the time of transfer of Flat?
Ans : The Transferor and the Transferee have to comply with the procedures as laid down by the Maharashtra
Co-operative Societies Act,Maharashtra Co-operative Societies Rules and the bye-laws of the Society.
However nowhere in the said Maharashtra Co-operative Societies Act,Maharashtra Co-operative Societies
Rules or the bye-laws of the Society it is written that the Society must insist for a Copy of the Agreement.
In our opinion the Society cannot compel the Member to give a Copy of the Agreement.

159. TRANSFER OF FLAT BY A FATHER TO HIS SON

Ques : What is the procedure with regards to transfer of Flat by a father to his son? Is it necessary to show
monetary consideration? Can the father gift the Flat to his son?
Ans : The procedure for transfer of Flats from a father to his son is similar to the procedure with regards to sale
of a Flat by a seller to a buyer. It is not necessary to show monetary consideration. If there is no
monetary consideration then the gift deed has to be executed which Will have to be registered and proper
Stamp Duty on the same Will have to be paid. If it is the desire of the father that the Flat should be
bequeathed to his son after his death, then in my humble opinion, one has to make a Will and preferably
get the same registered. In such case, one does not have to pay Stamp Duty. The benefits under a Will

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Chapter - 3 Question & Answers

passes on to the beneficiary after the demise of the person making the Will. However, one Will have to
keep in mind that the Will is a mere intention and it can be changed at any point of time.

160. TRANSMISSION OF SHARES

Ques : What are Statutory formalities that have to be complied with by the legal heir/s so that the Flat can be
transferred from the name of the deceased Member to the name of the legal heir?
Ans : After the demises of the Member the legal heir/s who propose/s to get the Flat/s transferred in his name
has to submit relevant documents to the Society so that Society can transfer the Flat from the name of
the deceased Member to the name of the incoming Member. At the outset the applicant should find out
if the deceased Member had made a nomination or not. If there has been no nomination then public
notice in two local news papers has got to be issued at the applicant‘s expense. The applicant has to
submit the below mentioned documents:-
(a) The application for Membership along with the entrance fee of Rs.100/- in the prescribed from.
(b) Certified true copy of the Death Certificate.
(c) Original Share Certificate.
(d) Undertaking from applicant Will use Flats for the purpose for which has been allotted and no
change
of user Will be made unless without the return commission of the Committee
(e) Declaration as prescribed by the Urban Land Ceiling And Regulation Act,1976.
(f) Indemnity bond on Rs.200/- stamp paper, claiming to indemnifying the Society and its office bearers
against any claim suit or other legal proceeding by any other heir/heirs claiming lawfully and
equitably claiming to the said deceased Member of the Society.
Some Societies insist for list of legal heir/s as well as an affidavit from the legal heir/s stating that legal
heir/s have no objection if the Society transfers the Flat in applicant‘s name. A Letter from the applicant
is also insisted stating that to the best of the knowledge of the applicant the deceased has not made a
Will.After receiving all the above said information the Society normally transfer the Flat. If for any reason
there are disputes amongst the legal heirs and there are more claiments and if the Committee is not able
to decide as to the person who is the legal heir/s representative of the deceased Member or the claims
do not come to an Agreement as to who should become the Member of the Society then the Committee
should call upon them to produce succession Certificate from the Competent Court.

161. TUITION CLASSES IN FLAT

Ques : Can the Member conduct tuition Classes in Flat allotted by the Society for residential purpose? What
action can be taken by the Society if the Member is carrying out commercial activity without Society's
permission? Can the Society levy penalty on the Member?
Ans : Member can conduct tuition Classes in the Flat allotted by the Society for residental purpose. This does
not amounts to change of user. In our opinion if the Member is residing then there is no problem. Such
activity are also permitted in the object clause of the bye-laws of the Society. If the Flat is used for
commercial activity, the Mumbai Municipal Corporation can also levy water charges on commercial rates.
If the Member is utilising the Flat for Commercial Act,,,ivities then the Society can take action against
the Member.

162. TYPES OF SOCIETY

Ques : Please clarify the difference between the different types of Co-operative Society i.e.
(1) Tenant Ownership Type Co-operative Society
(2) Co-partnership tenancy type Co-operative Housing Society which acquire land by sale or lease
and construct building on the land and
(3) Co-partnership tenancy type Co-operative Housing Societ’s which are formed by persons who
have purchased Flats from the builders by an Agreement under Maharashtra Ownership Flats
(Regulation of promotion of Construction, sale, management and transfer, Act,1963)?
Ans : The basic difference between the different types of Housing Societies is with regards to the ownership of
the property. There was also a difference with regards to the number of firms and/or companies which
could be admitted to the Membership of the Society. In Tenant Ownership Co-operative Housing Societies
the Housing Society acquires land by sale or lease, divides the land into plots and leases out the plots
to Members. We would like to emphasize that in this type of Classification, the land belongs to the
Society and the building thereon belongs to the Members. In Co-partnership Tenancy type, Co-operative

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Housing Societies, which acquire land by sale or lease and construct building on the land and the
Society constructs the building. The land and building both belong to the Society. These types of Societies
are called Open plot Societies. In Co-partnership tenancy type Co-operative Housing Societies which are
formed by persons who have purchased Flats from the builders by an Agreement under Section 4 of the
Maharashtra Ownership Flats (Regulation of promotion of Construction, Sale Management and Transfer)
Act,1963 the land and the building belongs to the Society after execution of conveyance by the builder in
favour of the Society. This type of Society is called Flat Owners type Co-operative Housing Society.
Generally most of the Societies in cities are of the third Type.

Ques : What is the definition of Housing Society? Please explain the three different types of Co-operative Housing
Societies.
Ans : Section 2(16) of the Maharashtra Co-operative Housing Societies Act,1960 defines Housing Society as
“Housing Society means a Society, the object of which is to provide its Members with open plots for
housing, dwelling houses or Flats, or if open Flats, the dwelling houses or Flats are already acquired, to
provide its Members common amenities and service”. In tenant ownership type Co-operative housing
Society acquires land by lease or sale and it divides the said land in several plots. The plots are allotted
to Members. In this type of cooperative Society the Members carries out the construction land belongs
to the Society and the building constructed on the plots belongs to the Members. It may be mentioned
that the Society allots such land to the Members and normal restrictions with regards to sub-letting
transfer are put by the Society on the EHMembers. Normally the Members of these type of Society live
in Bunglows or separate buildings. In tenant co-partnership type of Co-operative Society the land is
acquired by sale or lease and the Society themselves construct building on the land. After constructing
the buildings the Flats in the building are allotted to the Members of the Society. It may be emphasized
that in these type of Society the land as well as the building belongs to the Society. These type of
Societies are also called open plot type of Co-operative Society. In co-partnership tenancy type of Co-
operative Societies that are formed by persons purchasing their Flat directly from the builders or developer
vide an Agreement under Maharashtra Ownership Flats (Regulation and permission of construction, sale,
management and transfer) Act,1963. These type of Societies are called Flat owners type Co-operative
Societies. In this type of Society, the title of the land and the building belongs to the Society only after
the conveyance is executed by the builder in favour of the Society.

163. UNSOLD FLATS

Ques : Whom should the Society recognise as the Member of the Society as far as the unsold Flats are concerned?
Can the Society recover the Society dues on the unsold Flat?
Ans : As far as the question of unsold Flats are concerned the Society should recognise the builder/developer
as the Member for the unsold Flats. While purchasing a Flat the printed Agreement of the builder normally
states that the Flat purchaser as well as the Society cannot recover amounts for the unsold Flat. However
I do not agree with this view. The Society has to pay the property tax and other expenses on the Flat. The
Society recovers the amounts when Members are not occupying the Flat. In my humble opinion the
Society can collect the charges for the unsold Flat from the date of registration of the Society.

164. UTILISATION OF SINKING FUND AMOUNT FOR DAY TO DAY EXPENSES

Ques : Can Society utilise the amounts for day to day expenses on the ground that it is facing a deficit and
Members are not paying the dues on time?
Ans : The Society cannot use the Sinking Fund amount for the day to day expenses. It is for the Society to
take the necessary steps against the defaulting Members.

165. VACANT FLAT

Ques : What are the recent changes in the fire brigade rules effecting the construction of Multi-Storeyed buildings?
Ans : As per the recent amendment to the development control rules, of the Mumbai Municipal Corporation one
Flat has normally to be left vacant on the eighth floor. The need behind the same is that in the event of a
fire, the fire brigade Authorities can carry out the fire fighting activities in a better manner. We have been
given to understand that as of date, Multi-Storeyed buildings cannot get much protection against fire
because the ladders of the fire department are not well equipped to fight fire of Multi-Storeyed buildings.
The fire department has strongly suggested for the amendment in the Municipal Corporation Laws
particularly after the fire at Nariman Point.

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166. VARIOUS TYPES OF SOCIETY

Ques : What are the various types of Society that can be formed under the Maharashtra Co-operative Societies
Act,,?
Ans : The various types of Societies that can be formed under the Maharashtra Co-operative Societies Act,are
(a) Agricultural Marketing Society, (b)Consumers Society, (c) Co-operative Bank, (d) Central Co-operative
Bank, (e) Crop Protection Society, (f) Dairy Society, (g) Farm Society, (h) General Society, (i) Housing
Society, (j) Federal Society, (k) Irrigation Society, (l) Process Society & (m) Resource Society.

167. VOTING RIGHTS OF DEFAULTING MEMBER

Ques : Is a defaulting Member entitled to attend the General Body and vote at the AGM? Can the defaulting
Member contest the election?
Ans : A defaulting Member is entitled to attend the AGM and he can also vote at the AGM. The defaulting
Member can propose a Second candidate. However a defaulting Member cannot contest the election.

168. WILL
Ques : Is it compulsory for a person to make a Will? Is it necessary to register a Will?
Ans : No, it is not compulsory that a person should make a Will. Even if a Will is made it is not necessary that
the Will should be registered. However, with a view to have peace on account of the recent amendments
in the Indian Succession Act,we are of the opinion that Members in their own interest should make a Will
and should register the same.

169. WATER CHARGES

Ques : How should Water Charges be recovered from Members?
Ans : The old bye-laws were silent with regards to recovery of Water Charges. Therefore Societies were recovering
Water Charges on the basis of
(a) equally from all the Flat holders.
(b) on square feet basis.
(c) area linked with number of persons residing in the premises.

Recent bye-laws stipulates that water charges should be recovered on the basis of number of inlets.

170. WATER LEAKAGES IN MUMBAI

Ques : What is the quantum of leakage of water in Mumbai?
Ans : We have been given to understand that recently Mumbai Municipal Corporation has estimated that more
then 600 million litres of water per day is wasted by leakage in the cities underground water distribution
network. We have also been given to understand that city's total water supply is 2,980 million litres of
water. Thus, approximately 20% of the total water supply is normally wasted. This is inspite of the fact
that there is severe water shortage in "B" and "C" ward of the Mumbai Municipal Corporation. There also
exists chronic water shortage in areas like Mira Road and Bhayander very near to the Municipal limits of
the Mumbai Municipal Corporation.

171 WITHDRAWAL OF SINKING FUND AMOUNT FOR MAJOR REPAIRS

Ques : Can Sinking Fund amount be withdrawn without the previous permission of the Registrar of Co-operative
Societies for major repairs of the building?
Ans : Sinking Fund amount cannot be withdrawn without the written permission of the Registrar. The permission
is normally not granted. However if the Registrar wishes to permit the funds to be utilised for major
repairs then the same Will be in the nature of a loan against the Sinking Fund contribution. The Members
Will have to repay the Sinking Fund amount at an early date.

The Supreme Court has in the

Judgment of Co-operative Central Bank Ltd. & others v/s Additional Industrial Tribunal
Andhra Pradesh (Hydrabad) & others AIR 1970 SC 245 held that
bye-laws do not have the force of law. Similar view has also been taken by High Court
in the case of Girdharilal s/o Bhaulal Pradeshi v/s State of Maharashtra & others.

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3.2 CO-OPERATIVE COURT

1 ADJOURNMENT
Ques : What are the tactics for getting an Adjournment? for example asking for inspection of the documents?
Ans : There are number of grounds for seeking the Adjournment, but it is to be noted here that your grounds must
be genuine. We would like to mention here that the Advocates should not go for Adjournment on any false
ground even though suggested by their clients. Genuine grounds are to be placed before the Courts. Non-
availability of record, non-supply of documents by the other party, no sufficient time was available, appoint-
ment of Advocate, changing of Advocate, are some of the grounds for Adjournment. Any circumstances
beyond the control of the party concerned can be a good ground for seeking Adjournment. There are
number of instances where anyone can apply for Adjournment. To inspect the records of the Society or
other party, the party concerned can apply for Adjournment.

2 ALTERNATIVES TO PARTIES TO OPPOSE ORDER

Ques : What are the alternatives available to the parties if they want to oppose an order passed by the Court?
Ans : Under the Maharashtra Co-operative Societies Act,Appellate Authority, Revisional Authority and Review
Authority is specifically mentioned u/s.152 to 154. Under Chapter XIII, Appeals, Review and Revision,
revisional powers are mentioned. U/s. 152(2), an Appeal shall lie against the order or decision of the Co-
operative Court to the Co-operative Appellate Court. A period of Limitation for Appeal is two months from
the date of communication or order or decision. Any order, judgment, Award passed by the Co-operative
Court can be challenged before the Co-operative Appellate Court u/s.97A of the Maharashtra Co-operative
Societies Act,1960. It is to be noted here that though 152.A provides for appeal against rejection of
Nomination paper on election, these powers are vested only with the concerned Registrar. Neither the Co-
operative Court nor the Co-operative Appellate Court has power to entertain appeal against rejection of
Nomination. However, we would like to mention here that in case of wrongful acceptance of Nomination,
the aggrieved party can take his ground only in Election Petition before the Co-operative Court after the
election is over of the concerned Society. So Sec.152.A only an appellate power against rejection of
Nomination and not for wrongful acceptance. In case of any aggrieved party by wrongful acceptance of
Nomination by the concerned election Officer, he has to raise this issue of wrongful acceptance before the
Co-operative Court by filing election dispute to that effect.

Any aggrieved party by any order, judgment or Award passed by the Co-operative Court, may approach the
Co-operative Appellate Court to get his grievances resolved either by filing the Appeal, Revision or Review.
At present in the State of Maharashtra, there are benches of Co-operative Appellate Courts. Head Office is
at Mumbai and Co-operative Appellate Court benches at Pune, Aurangabad and Nagpur. Any person
aggrieved by the order of Co-operative Court, may approach the Co-operative Appellate Court having juris-
diction to entertain the said appeal. Therefore, any aggrieved parties have alternative remedy available to
challenge the order passed by the Co-operative Court before the Co-operative Appellate Court.

At times, Writ Petition of High Court can be invoked. In Special circumstances a party can directly move
to the Writ Jurisdiction to the Hon’ble High Court against the order by the Co-operative Court.

3 AMENDMENTS IN CIVIL PROCEDURE CODE

Ques : How does the recent amendment in Civil Procedure Code affect the matters in Co-operative Court?
Ans : It does not adversely affect the amendments in the Co-operative Court. On the contrary with the recent
amendments that the limit of filing Written Statement within 30 days and a maximum of 90 days would go
to show that it is a good step for Co-operative Movement because now the Opponents cannot take number
of years for filing their Written Statement.

The second part which also helps is recording of evidence in the Co-operative Courts. Even though
Co-operative Courts have powers to accept Certified copies of the documents, as a piece of evidence u/s.
40 of the Maharashtra Co-operative Societies Act,1960, certain documents need to be approved and
accepted at the time of trial. An amendment in Civil Procedure Code (CPC) now the parties can file their
Examination in Chief along with all concerned documents. It has resulted in minimizing the wastage of
time in recording of Examination in Chief. Furthermore, the parties have sufficient time to go through the
documents and Examination in Chief. Hence in our opinion this amendment in CPC allowing the parties to
lead their evidence by way of new Examination in Chief is definitely going to help.

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The new amendment helps speedy trial in Co-operative Court tool. Even though in strict sense all the
provisions of CPC are not applicable, but in the light of latest amendment, the parties can avail the facility
of speedy justice. Under the Maharashtra Co-operative Societies Act,procedure has been laid down u/s.
94 for settlement of dispute, but at times the help of CPC is must and therefore, with the help of new
amendment, in our opinion, the trial in Co-operative Court can be a speedy trial henceforth.

4 APPROACH OF PARTIES WHILE PLEADING IN CO-OPERATIVE COURT

Ques : What should be the approach of parties while pleading their case in a Co-operative Court?
Ans : The pleadings in the Co-operative Court must be in brief. Like Civil Courts in the Co-operative Court,
parties need not place everything in detail, because the matter relates to the Members and the Society
intersay. In most of the cases, it is an admitted fact that either of the parties is the Society, but following
procedures need to be taken care of while Drafting the dispute to be presented in the Co-operative Court.

a) If the Society is to be made a party, the name of the Society must be written first and then it is to
be either through the Chairman or the Secretary. The Chairman’s and the Secretary’s name should
not be at the first place because there is a presumption that it is in their personal capacity. So the
Society must be represented either through the Chairman or Secretary or anyBody who is autho-
rized on behalf of the Society by a Special Resolution thereof. Therefore, in the case of Disputant or
Opponent, this precaution needs to be taken.

b) If the Society wishes to file any dispute against its Member or to any person through the Member or
a person having interest in the affairs of the Society, should go for Resolution. This is an important
point to be noted here that in case of a Society wishes to file a dispute, it must resolve to file such
dispute against the person concerned. It is also further to be noted here that there must be an
averment to this effect in the pleading of the dispute that the Society on ____________ vide Reso-
lution No. ______ resolved to file that dispute against the concerned person. It is also to be noted
here that the persons authorized to conduct the matter should also be shown and their names must
be mentioned in the said Resolution. This is important under the provisions of P-Form. Under the
note of P-Form, it is mandatory to file a copy of the Resolution along with the Dispute Application.

c) Every dispute must be in P-Form. Under the Maharashtra Co-operative Societies Act,P-Form is
given which discloses how to name the parties concerned and what are the important things to be
compiled with by the parties concerned. Under the P-Form, note is important criteria for proper
presentation of the dispute itself.

d) Like the plaint, parties must be pleased about cause of action, Limitation, jurisdiction and payment
of necessary Court Fees, etc. In the Co-operative Court prayer clause has got more importance.
Therefore, after the pleading, the party must prayed specifically the relief they need from the Court,
because it is obligatory on the part of the Co-operative Courts to hear and pass orders. The party
concerned must, therefore, mention specific prayer in response to their pleadings in the Dispute
Application.

5 APPROACH OF AGGRIEVED PARTY ON DELIVERY OF VERDICT

Ques : What is the common submission to be made after disposal of the case by the aggrieved case.
Ans : After disposal of the matter by the Court, the party counsel of aggrieved party should submit to the Court
his intention of approaching the higher Court. He should be submissive and he should not use offending
words, though he is a defeated party. It is expected from the counsel/Advocate that his words must be
polite and submissive even if the order goes against him. He can politely pray to the Court about his
intention to prefer an Appeal and further pray for setting aside the order of the Court. Generally, certain
period is given by the Court by setting aside their own order.

6 ARBITRATIONS
Ques : What is the legal position if the Society and its Member agree to resolve their dispute through an Arbitra-
tion and it has been agreed by the parties that they Will not approach the Court. Thereafter Arbitration
Award is in favour of A. B approaches the Court to set aside the Award.
Ans : Yes. By virtue of a clause in the Agreement, the parties can resolve their differences through dispute or
through Arbitration proceedings. In view of the Agreement and condition of appointment of Arbitrator, the

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parties can refer the matter to the Arbitrator and on that Award the Arbitrator is appointed on both the
sides, but the parties have no right to challenge the said Award in the Co-operative Court. Arbitration
Award passed by the Arbitrator cannot be a subject matter of the dispute. Therefore, u/s. 91 Court cannot
entertain any case regarding setting aside the Arbitration Award. There is a different forum provided for
challenging the Arbitration Award but not before the Co-operative Court.

7 ASSOCIATE MEMBER, NOMINAL MEMBER & JOINT MEMBER

Ques : What is the difference between an Associate Member, Nominal Member & Joint Member?
Ans : In the Maharashtra Co-operative Societies Act,1960, Section-2 provides for definition. Sub-section 19-A
provides for definition of Member. Sub-section 19-B provides for Associate Member. Sub-section 19-C
provides for Nominal Member and Sub-section 19-D provides for Sympathizer Member. Definition of 19-A
means a person showing in application for the registration of Co-operative Society, which is subsequently
registered or a person duly admitted in the Membership of the Society after registration and includes
nominal/Associate and sympathizer Member. Therefore, Member includes all the three categories, but for
the sake of convenience, I would like to mention here that the Member, who has got all the rights in the
Society is the person other then Associate Member, Nominal Member or Sympathizer Member.

The Associate Member means a Member who holds jointly a Share of a Society with others, but whose
name does not stand first in the Share Certificate. Nominal Member means a person admitted to Member-
ship as such after registration in accordance with the bye-laws. Sympathizer Member means a person
who sympathizes with the aims and objects of the Society and who is admitted by the Society as such
Member. Now the difference between all these Members can only be seen from the definition itself. The full
fledged Member has got all the right in the Society including voting right, contesting election, etc. The
Associate Member and Joint Member can also exercise the powers of voting in the absence of first name
shown in the Share Certificate or persons whose names stand at first instance can delegate his power of
voting to his Associate Member or Joint Member. Therefore, the Associate Member and the Joint Member
has only right to take part in the election of the Society. They can acquire property in the Society. But this
is not so in respect of Nominal Member or Sympathizer Member. A Nominal Member or a Sympathizer
Member shall not be entitled to any Share in any form whatsoever in the profits or assets of the Society as
such Member. A Nominal Member or a Sympathizer Member shall ordinarily not have any of the privileges
or rights as a Member, but such a Member or a Associate Member may be subject to the provisions of
Sub-Section 8 of Section 27 for such privileges and rights and be subject to the liability of a Member as
may be specified in the bye-laws of the said Society. Therefore, the only difference is that the Nominal
Member and the Sympathizer Member has no right to property or any right to the management of the
Society.

8 CALLING CHARTERED ACCOUNTANT TO COURT

Ques : If the Society charges compound interest can the Opponent call the Societies Chartered Accountant as a
witness? Can the Opponent involve Societies Chartered Accountant, Internal Auditor in the Co-operative
Society connected with Accounts related matter?
Ans : It is to be noted here that the Accounts of the Society are Audited and u/s. 34 Certified extract of Accounts
are admissible under law. So there is no necessity of production of Original ledger before the Co-operative
Court. The presumption is that the Accounts are Audited and properly maintained. But in case of serious
allegations such as mis-fesance, mis-application, mis-appropriation, fraud or grabbing of the amount by
manipulating the records, then in that case, the Chartered Accountant or Auditor can be summoned by the
Court as witness on the application of such aggrieved party.

9 COURT RECEIVER
Ques : Under what circumstances the Court can appoint Court Receiver?
Ans : There are a number of contingencies and circumstances in which the Court can use their discretionary
power to appoint the Court Receiver:-
a) In case of a party feels that the suit property is likely to be disposed of or any danger to the suit
property by any means, then the party concerned may apply to the Co-operative Court to appoint
the Court Receiver to manage the suit property.
b) The Court Receiver can be appointed to avoid the further damages to the property and to avoid any
lacuna in the process of execution of the order of the Court.
c) If the party concerned feels that the property is not in safe hand and any such doubt or fear in the

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minds of the party exists then party may apply to the Co-operative Court to appoint the Court
Receiver.
d) In case of two Managing Committees are claiming to be the holder of the Society, in such circum-
stances either of the parties may apply for appointment of Court Receiver. Of course the concerned
Registrar has also jurisdiction to appoint the Administrator in case two bodies are claiming to be
the validly elected Managing Committee of the Society, but in case of election dispute, if there is
any evidence to be put forth before the Court, then the Court can appoint the Court Receiver to
Managing the affairs of the Society.
e) There are certain instances is as many cases of Dairy Societies, supply of milk, collection of
amount, etc., the Court Receiver can be appointed to manage the affairs of the Society.
f) In case of Housing Society, if there is dispute regarding possession of the suit property or title of the
suit property or in case of leakage, seepage, trespass, damage to the property, then in those
circumstances, Court Receiver can be appointed.
g) To avoid multiplicity of the proceedings and any further unwanted happenings, Court can appoint the
Court Receiver to manage the property or on affairs.
h) As said earlier, even without the application of either of the parties, the Court can Suo Moto or its
own can appoint a Court Receiver.

The appointment of Court Receiver is the discretionary power of the Court and the Court can Suo
Moto exercise their power to appoint a Court Receiver to avoid further complications in the matter.

The Court has also got the power to appoint the Court Commissioner in the same way as Court
Receiver is being appointed. At time the Court Commissioner can be appointed for some specific
purpose such as
a) Effecting of panchanama,
c) Seeing the leakage and seepage in the suit property,
d) Counting of ballot in the election dispute,
e) Recording of evidence on oath by the Court Commissioner or
f) for any reason which the Court deemed fit, the Court Commissioner can be appointed by
the Court.
This is also the discretionary power of the Court and the Court can Suo Moto appoint the Court
Commissioner to avoid multiplicity of the proceedings or to avoid further delay or damage to the
property.

10 CAR PARKING AND DEFAULTERS

Ques : Can the Society allot parking space of a Defaulter Member to the next Member in the waiting list after
passing necessary Resolution in the Managing Committee Meeting?
Ans : No, car parking facility is an essential facility given to the Member. Defaulted amount can be recovered by
other means by attaching the property, etc., but taking away of parking space and allot it to the other
Member means to taking away the property right of the Member and giving it to the other. There is a
difference between the property right and other right. Parking spaces are allotted along with the Flat
facility in the vicinity of the Society. Only for the purpose of the Defaulter Member, the Society cannot
forfeit the parking facility of the concerned Member because other remedies are available to the Society to
recover the amount of Defaulter Member. There are different views on these points too. One view is that it
relates to property right because parking space has got property right. Parking space can be sold out by
concerned Member with the permission of the Society. Therefore, taking away the parking space for
Defaulter may not be justifiable on the part of the Society. Allotting to the next Member can be an illegality
likely to be committed by the Society. Even if there are number of Members on waiting list, the Society
cannot by any Resolution forfeit the parking space of a Defaulter Member and allot it to the next waiting
Member.

11 DEFAULTERS VISITORS
Ques : Can the Society pass a Resolution to the effect that all the visitors coming to meet a Defaulter Member
should sign muster book before entering into the Society premises. What would be the implications if the
Resolution passed by the Society to have some more information from the visitors, Associate Member
who comes to meet the Defaulter Member. Can the Society insist upon the visitor for signing the Register book.
Ans : The Society can keep book for visitors, but it cannot make it compulsory only to the visitors, who wish to

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meet or see the Defaulter Member. There cannot be any discrimination on the ground of regular Member or
Defaulter Member. The Society has the right to keep visitors book in the vicinity of the building for the
purpose of security, but it cannot pass any Resolution specifically to the effect that the persons/visitors
wish to meet or see the Defaulter Member to sign the visitors book. This discrimination is not permissible
in law at all. It should be a general one. You can make it compulsory to all, but you cannot be selective in
this regard. Therefore, in our opinion, the Society is not justified in putting certain restrictions on visitors.

12 EX-PARTE ORDER
Ques : If an Ex-parte order has been passed what should the parties do against such ex parte order?
Ans : In this question two things need to be clarified. At first instance whether it is an order wherein the Court
decided to proceed further Ex-Parte, that means in case summons are served on the Opponent, if he
remains absent or if he feels to file his Written Statement. Ex-Parte, no Written Statement, order can be
passed against the Opponent. This is one stage and the second stage is the Ex-parte decision and Award
means the Court conducting the matter Ex-parte before him and then passing judgment and Award Ex-
parte in the absence of Opponent.

In case of first instance wherein the Court passed an order to proceed Ex-parte in the matter for recording
of evidence, the aggrieved Opponent may apply to the same Court for setting aside the Ex-Parte, no
Written Statement, order. He has to give the reason and proper justification for not filing the Written State-
ment or for not attending the Court during the pendency of the litigation. Therefore, at first instance the
party has every right to approach the same Court by specific application to set aside, no Written State-
ment, order and also for permission to file his Written Statement. Unless the Ex-Parte, no Written State-
ment, order is set aside, Written Statement cannot be taken on record. Generally, the Courts can pass
order of setting aside Ex-parte order subject to payment of certain cost to be paid to the Disputant.

In the later stage, the Court records the evidence of Disputant and after considering the pleadings and
evidence, the Court passes an order i.e. Judgment and Award u/s. 96 of MCS Act,1960. This Ex-parte
Award can be set aside by aggrieved Opponent within a month from the date of the said Ex-parte decision.
In case of an Ex-parte decision passed by the Co-operative Court, the aggrieved Opponent can apply to the
same Court u/s. 94 Sub-section 3A of MCS Act,1960. The Section reads as under:

“In any case in which the dispute is decided by Co-operative Court Ex-parte against any person, he may
apply to the Court within 30 days from the date of decision to set it aside. If he satisfies the Court that there
was sufficient cause for his failure to appear when the dispute is called and heard, the Court shall make the
order set aside the decision as against him upon such terms as to the costs, payment in the Court or
otherwise as it thinks fit, and appoint a day for hearing and deciding the dispute as far as it relates to him”.

Therefore, it is crystal clear that these powers are vested only with the Co-operative Court, who passed the
Ex-parte order. Furthermore, the period of Limitation is only one month to invoke the jurisdiction of Co-
operative Court. Therefore, under this section only within the span of one month alone, the aggrieved
Opponent can approach the Co-operative Court u/s. 91. However, in case the period expires of 30 days,
then aggrieved Opponent has no other way then to approach the Co-operative Appellate Court under his
appeal powers. Therefore, utmost precaution is to be taken by aggreieved party to see as to which is the
proper forum. Before expiry of 30 days, Co-operative Court is the forum and after expiry, Co-operative
Appellate Court is the forum for setting aside the Ex-parte judgment and Award.

13 EXPEDITIOUS HEARING
Ques : There have been many Adjournments in Co-operative Courts. Parties are desirous of getting the matter
expedited. What should the parties do if one wants to make an appeal in a High Court to expedite the case.
Ans : The answer to the above question depends on the stage of the case pending before the said Court. It is the
exclusive jurisdiction of the preceding Officer and as per the laws provided by the Hon’ble High Court to
expedite the proceedings, but we would like to mention here that in case the parties feel then they can
approach the Appellate Court or High Court against the order of the Co-operative Court with specific prayer
of speedy disposal or expediting the matter. Generally, Appellate Court and High Court are giving direction
in sensitive matters to expedite the same by the Trial Court. Now a days, the Trial Courts are heavily
burdened with such direction of either High Court or Appellate Court. Some times the parties take disadvan-
tage of the powers of the Co-operative Appellate Court and High Court by seeking and expediting order. At

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times needy persons are the sufferers, who cannot afford to go to the High Court or the Appellate Court, but
in genuine cases and sensitive cases, the party can approach the Appellate Court and High Court to get the
matter expedited. I would like to mention here that unless there is an Appeal or Writ before the High Court
arising out of the dispute pending before the Co-operative Court, no such directions are issued to the lower
Courts. So only for the purpose of getting the order of expedite proceedings, noBody have any right either
to approach the Appellate Court or the High Court under the Writ jurisdiction unless there is order of Trial
Court whereby someBody feels aggrieved.

14 FACTS AND LAW POINTS

Ques : When should one emphasize the facts and when should emphasize law points?
Ans : It is to be noted here that facts must come on record by way of pleadings. Therefore, due precaution is to
be taken while putting the facts in the pleadings. It is suggested that the facts must be narrated clearly so
as to avoid any ambiguity or mis-representation at further stages. Facts constituted in the dispute must
be pleased at the relevant places. In the case of a dispute relating to election, the facts that the parties are
covered u/s. 91 must be mentioned in the dispute. In case of any dispute regarding personal rights in the
Co-operative Society, the facts constituted the cause of action for the person of dispute must be inserted
in detail. Facts are the essence of the dispute itself and not the law because every party has a right to
argue on the law point. I would like to give one example here that if a case is decided Ex-parte for want of
pleadings that Writing Statement of the Opponent is not filed till then, the Opponent has the right to argue
the matter on law point such as Limitation, jurisdiction, etc. The Opponent can get the dispute dismissed
on law point even though it is not pleaded. Therefore, even if the party fails to plead regarding law, no harm
is likely to be caused to the party. If the party is aware, he should take benefit of it and may plead on law
point in his pleadings.

15 INTERCOM FACILITY
Ques : Can the Society restrain inter com facility of a Defaulter Member?
Ans : Yes, in our opinion this not being an essential amenity, the Intercom facility can be disconnected by the
Society in the same manner as discussed earlier in the case of disconnecting of cable TV of Defaulter
Member.

16 INVOLVING AN ARCHITECT
Ques : How can the Society involve an Architect in a dispute with regards to leakage?
Ans : In case if an exorbitant amount is spent by the Society or proportionate maintenance is claimed or its
proportionate construction cost of repairs is claimed, then in that case, the aggrieved party may call for the
Architect, who has given the proposal/estimate for repairs of such leakage and seepage because he is the
only person to justify the reason of huge expenses on leakage and seepage. The Society can involve the
Architect u/s. 94(3)( c) of MCS Act,1960 as necessary party to the dispute. The dispute can be filed
against the said Architect too.

17 JOINT MEMBER & ELECTION

Ques : Flat is standing in the name of A & B. If B wants to contest the election in a Co-operative Society, is it
necessary that he should obtain consent of A when the elections are being held?
Ans : Yes. If the Flat stands in the joint names of A & B, then the person whose name is shown at first instance
is having right to vote in the election or he can contest election, but the person whose name stands second,
cannot exercise his right as a voter unless the person whose name stands first consent for the same.
Therefore, in this case unless “A” permits or consent, “B” has no right to take part in the election process.

18 LEAKAGE
Ques : What is the position with regards to the leakage? Who have to bear expenses incurred for Internal leakage
and who have to bear the expenses incurred for external leakage?
Ans : Generally it is the look out of the Society to see that the Society building is free from leakage/seepage. It
is the responsibility of the Society to get rid of the leakage/seepage either Internal or external. The Society
must bear all the expenses incurred for Internal leakage as well as external leakage. The Society manage-
ment is bound for stopping all leakage/seepage in the Flat or tenement of any aggrieved Member. But in
case the Society fails to do so and if a Member feels urgency in stopping the same, then in that case the
Member can get the leakage and seepage cured by spending his amount and can after recover the same
from the Society, but utmost precaution is to be taken for preserving the bills of Architect, Engineers,

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 Chapter - 3 Question & Answers

Contractors, labourers, etc. Furthermore notice must have been given to the Society about his intention of
getting the work done by himself as the Society failed to do so. Unless it is proved that despite several
chances, Society failed to cure the defects, there cannot be any right of a Member to recover the said
amount of expenses. For Internal leakage and external leakage, the Society is duty bound to get rid of.

19 MATTERS WHICH NORMALLY GO TO CO-OPERATIVE COURT

Ques : What are the matters that normally go to Co-operative Courts in city like Mumbai?
Ans : Mumbai is a big city and there is an acute problem of housing accommodation and therefore in Mumbai
dispute regarding housing problem are filed all the while. The dispute may be for possession, mainte-
nance, transfer, leakage, seepage, unauthorized construction, conveyance, specific purpose of contract
and Membership rights.

The Co-operative Bank is also flourished in Mumbai. Therefore, dispute regarding loan recovery are filed in
the Co-operative Court.

Dispute regarding election of the Society is also filed in the Co-operative Court.

Ques : Is it necessary for the parties to remain present on each and every date in the Court?
Ans : It is not necessary, but on the effective date of hearing the parties may remain present. In absence of
parties Advocate can take care of the matter.

20 MEMBERSHIP OF HUF
Ques : Can HUF become a Member in a Co-operative Society? What happens if the Karta of HUF expires, who
can apply for Membership?
Ans : Due to open Membership, anyBody can become the Member. In case of a Karta expires from the family,
any Member, who is succeeding to Karta, can apply for the Membership of the Society. HUF institutions
cannot become the Member, but the Karta or any family Member can become the Member.

21 MISCELLANEOUS APPLICATIONS
Ques : What are the different types of Miscellaneous Applications that have to be presented in a Co-operative
Court?
Ans : Excluding the Dispute Application, the parties are required to file number of applications as Misc.
Application:-
a) Application for appointing Court Receiver.
b) Application for compliance of certain orders.
c) Application for setting aside Ex-parte order.
d) Application for Execution Certificate filed u/s. 98, because the judgment is to be pronounced u/s.
96 of the Maharahtra Co-operative Societies Act,1960, but execution Certificate is to be obtained by
the parties concerned by placing the Misc. Application before the Co-operative Court. In this Misc.
Application, the party concerned has to mention the option by which he/she wishes to execute the
judgment, Award or any order of the Co-operative Court.
e) Application for impounding the documents.
f) Application for preliminary issues.
g) Application for spot inspection.
h) Application for calling the ballet boxes in Election Petition.
These are the few examples the parties concerned are expected to file by way of Misc. Application
in the Co-operative Court.

22 NOMENCLATURE OF PARTIES
Ques : When the words – Respondent, Disputant, Plaintiff, Appellant, Opponent are used by the parties?
Ans : In the Co-operative Court, the Complaint is called “Dispute Application”. Therefore, the Plaintiff is to be
shown as “Disputant”. In the Co-operative Court in the, Dispute, the Defendant is to be shown “Opponent”.

In any Civil Suit, he who files the same is called the “Plaintiff” and the person against whom the suit is filed
is called and is to be named as the “Defendant”. In civil Court the matter is called as “Suit”. In case of any
Misc. Application the person against whom it is filed, they are called Non-Applicant. In case of any other
petition, the person who files the same is called the “Petitioner” and against whom it is filed is called the

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 135
Chapter - 3 Question & Answers

“Respondent”, particularly in case of writ to be filed before the High Court and Supreme Court, the person
who files the same is called as “Petitioner” and against whom it is filed is called as “Respondent”. Gener-
ally, in Election Petition before the Co-operative Court, this worked can also be used. For Election Petition
in the Co-operative Court, it can be mentioned that Disputant-Petitioner and Opponent-Respondent. In
case of any Appeal or Revision or Review Petition, the person who files the same is called “Appellant” and
the person against whom it is filed is to be called “Respondent”. So these are the words to be used at
different places considering the Nomenclature of the parties concerned.

23 NEGATIVES OF PHOTOGRAPHS
Ques : At what stage and why should the parties annex negatives of the photographs along with their application
in Co-operative Court?
Ans : The Co-operative Court being a Civil Court, Evidence Act,is made applicable. Evidence is to be recorded in
all the Civil Courts. So, therefore, the burden lies upon the person, who agitated and alleged certain things
in the Co-operative Court. If any person relies upon the photographs of certain things, such as spot,
staircase, lifts, encroachment, hoarding, nameplate, etc. then mere filing of the photographs is not suffi-
cient to treat the photographs as a piece of evidence. In the Evidence Act,the photographs cannot be
exhibited and cannot be treated as a proof of evidence unless they are exhibited in a proper way. Exhibit-
ing the photographs i.e. proving the photographs is only after showing the witness at the Court all the
negatives of the said photographs. So unless the negative is produced, filed or shown, no photographs can
be exhibited in evidence before any Court. So in the Co-operative Court, due permission is also be taken
to exhibit the photographs by filing its negative. It is also to be noted here that for the persons, who
photographed the same, can also be examined as witness for exhibiting or proving the said photographs.
Professional Photographers are supposed to give receipts of payment. They are supposed to mention the
date on the reverse of the photographs and in the evidence of the professional photographer and by
showing the negative, the photographs can be exhibited. It is a wrong information amongst number of
persons that by mere showing the photographs purpose would be served, but for correctness of the
document before the Co-operative Court, unless the negatives are produced, the photographs are not a
valid evidence. Therefore, utmost care is to be taken in filing the negatives along with the documents.

24 OWNERSHIP & MEMBERSHIP

Ques : Flat is acquired jointly by A & B. Now A has expired. During the lifetime A has Nominated B. What are the
legal position for Membership of B. Is he continues to be a Member of the Society? Does he cease to be a
Member of the Society on the expiry date?
Ans : In this case A and B seems to be joint owner of Flat or property acquired. Now A has expired by giving
Nomination in favour of B in his lifetime. So after the death of A by virtue of Nomination the entire Flat/
property can be in the name of B. But I would like to mention here that there is a specific law, which is a law
of succession, because the law of succession can supercede the provisions of Nomination. Nomination
cannot give any property right, but Nomination is nothing but a sort of care taking of the property. In this
case heirs of deceased A can claim their right to the extent of Share of A in the said acquired joint property.
So only because A has given Nomination to B that does not mean the Nomination has preceding right of
succession. Heirs have every right to claim their proportionate percentage in the property of the deceased
A. Even if A is dead, the second joint person can be treated as Member of the Society. However, it is made
clear that the Society resolve accordingly to give Membership to B. It cannot be said that after cessation or
expiry of A, B has to resign from his capacity.

25 PARTNER & ELECTION

Ques : Flat is standing in the name of a Partnership Firm. One of the Partners want to contest the election. What are
the formalities that is to be complied with by each partner for contesting election in a Co-operative Society?
Ans : A Partnership Firm can become the Member of the Society under the principle of open Membership, but to
have right of vote, there must be specific authorization by remaining Partners in favour of one Partner to
take part in the election of the said Society. Only because the Partnership Firm as a Member does not
mean that Partners have the right to take part in the election or contest the election. The Partners interse
must decide as to who should be their representative at the election of the said Society. The Partnership
Firm has to resolve and it is bound to give copy of the Resolution authorizing a particular Partner to
franchise on their behalf. It is the responsibility of the Society to allow the representative Partner of the said
Firm after seeing the Resolution thereof. Therefore, their own representative authorized by the Firm can
take part in the election.

136 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 3 Question & Answers

26 PRECAUTIONS BY PARTIES
Ques : What precautions should be taken by the parties during the pendency of dispute in a Co-operative Court?
Ans : One important precaution is to be taken by the Society while conducting before the Co-operative Court is
to oblige its representative to remain present on each date of hearing before the Co-operative Court. Even
if the Advocate is appointed by the Society, the Society should see someone on its behalf attends the
matter, but it is not so if the individual party is before the Co-operative Court. There is no hard and fast
rules to remain present by the parties concerned or on the scheduled date, but on dates of hearing, the
concerned parties must remain present along with Advocate. It is to be noted here that taking submis-
sions of Advocate is at the sole discretion of the Co-operative Court. The Co-operative Courts are empow-
ered to refuse the appearance of Advocate in the case for the reasons given, but the party concerned must
remain present in the Court. The interested party may appear through his Constituted Attorney or by any
means of authorization of such person concerned. As stated earlier, the Opponent must file his Written
Statement within 30 days or as early as possible, but in any case before expiry of 90 days.

The parties must not make an issue of controversies finalized by the Co-operative Court, because the
evidence is to be laid on the basis of issues. The parties may pray for recasting of issues in case the
burden is wrongly placed. The parties should have copies of evidence including Cross Examination re-
corded on the scheduled date. The important points to be noted here is that the party, who feels some
correction in the deposition of witness, must pray before the Court then and there only because applica-
tion for correction on deposition after a lapse of time may not be entertained by the Court. It is also to be
borne in mind that that staff in the Co-operative Court, as on today, are not the trained staff as that of the
Civil Courts. Therefore, there is likelihood of certain mistakes in recording the proceedings and recording
of deposition too. Therefore, the parties must be careful in reading the proceedings before the Court and
correct it then and there. At times small mistakes in cross Examination may affect the finality of the
judgment in the concerned dispute. Therefore, the parties are informed and suggested to read carefully the
depositors sworn statement of the parties concerned.

The parties are also advised to note down all the orders passed by the Court during the pendency of the
litigation. The parties have also advised to note down the daily Roznama recorded by concerned person
and signed by the concerned presiding judge. Instead of asking for Certified copies of the proceedings, if
the party records the proceedings i.e. Roznama daily in their brief, it helps the party at the time of final
argument of the matter.

The parties must remain present on the date of judgment or order because at times the aggrieved party
may not be able to go to the Appellate Court because during the period of presentation of Appeal variable
rights may be taken away. Therefore, the party may place an application before the same judge for staying
execution of judgment or Award. Generally if the parties are present, the judges can exercise their discre-
tionary powers in writing such orders. The parties are also advised to take care in case of sending all
matters to higher Courts and vise versa. Some times the record is misplaced in the transit due to non-
trained staff in the Co-operative Court and Appellate Court. Therefore, the parties concerned must also
keep proceedings and brief ready in case the proceeding is lost. The Co-operative Courts have power to
redirect the dispute and therefore due precaution is necessary in this regard.

27 RESPONSE TO ADJOURNMENT APPLICATION

Ques : What should be the stand of other party if a date has been asked for by the Applicant?
Ans : Generally, in the Co-operative Court, parties pray for number of Adjournment on number of grounds. It is a
general practice that he who is likely to loose, may go for number of Adjournment to delay the matter, but
this does not mean that at every time such application is to be filed by the likely looser, but in case an
application is filed for Adjournment, it is the responsibility of other party or his Advocate/counsel to object
the same. Since the Court passes an order of “other side to say”, then the other side is expected to
mention his ground for opposing the said Adjournment application. We would like to mention here that as
far as possible the parties should not object the application for Adjournment if it is based on the ground of
“ill health” or “personal difficulty of Advocate of the other party”. However, in case of election dispute, if any
party is taking undue advantage of the changing of Advocate to delay the election proceedings, then the
aggrieved party can object even if there is a ground of illegal health or personal ground of Advocate
concerned. Generally, parties should not object Adjournment for personal grounds of the counsel con-
cerned.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 137
Chapter - 3 Question & Answers

The parties who wish to oppose the application must put in writing as to why he wishes to object the
application. He can point out to the Court as to how the number of applications are filed earlier of the same
nature by the parties concerned. He can point out the urgency in the matter to the Court. He can further
point out to the Court the attitude of the party concerned and their habits in filing such application.

At times the party concerned can oppose the application and can pray for cost of Adjournment. It is
pertinent to note here that when the parties pray for cost of Adjournment, he should request the Court that
the cost of Adjournment be paid to him personally because the Co-operative Courts have power to settle
the cost of Court too. Therefore, in such cases the Courts can specify that the cost is to be paid to the
person concerned, the said person has no Authority to collect the costs. Therefore, at the time of oppos-
ing the application for Adjournment, costs be prayed specifically.

28 RESTRICTING FACILITIES OF DEFAULTERS

Ques : Can the Society restrain facilities like lift, health club etc. of a Defaulter Member?
Ans : In respect of Lift, the answer is No. Lift being a necessary facility, the Society cannot restrain or prohibit
the Defaulter Member from using the same. In case of Health Club, definitely the Society has got right to
prohibit a Defaulter Member from entering the same. Health Club is not an essential amenity or facility
provided by the Society. This being an helping in subsidiary way one, health club facility can be stopped by
the Society.

29 SUBMISSIONS DURING PLEADING

Ques : What are the common submissions made by the Opponent’s Advocate to the Court while pleading his
case?
Ans : It depends upon the circumstances of the matter and the nature of the case as to what should be the
submissions of the Advocate of Opponent.

30 SUBMISSIONS TO COURT
Ques : Which type of submissions are normally taken seriously by the Court?
Ans : It depends upon the circumstances of the matter and the nature of the case as to what should be the
submissions of the Advocate of Opponent.

31 USE OF LIFT BY DEFAULTER

Ques : Can the Society pass Resolution that lift facility Will not be available to the Defaulter Member?
Ans : In our opinion the Society should not pass such Resolution and its is contrary to its own bye-laws. It is
true that bye-laws provide for certain duties cast upon the Members to pay regular maintenance charges
and other dues of the Society, but that does not entitle to take law in their own hand. Denying lift facility
means denying essential facility to the Members. Like electricity, water, etc., lift facility is also an
essential facility and, therefore, the Society is not at all empowered to stop the said facility by any
Resolution of the Managing Committee or General Body. Alternative remedies are available to take action
for recovery of dues from Defaulter Member, but laws not at all provide action by a Resolution to stop the
lift facility to any Defaulter Member. In other words this is a harsh punishment not only to the Defaulter
Member but also to his family Members too. There are remedies such as recovery proceedings u/s. 101 of
the MCS Act,1960, dispute can be filed u/s. 91 of the MCS Act,1960, and expulsion proceedings can be
taken u/s. 35 of the said Act, When all the above three remedies are available, the Society is not
expected to take harsh action as stopping of lift facility. I would like to mention here that some times the
Society may come into trouble if anything happens to the said Defaulter Member or his family. The
Defaulter Member may have some old persons or disabled persons in his family. They are not advised by
Doctors to climb the staircase. In such circumstances it is inhuman on the part of the Society to pass a
Resolution against the concerned Defaulter Member. So in our opinion, the Society is not at all justified in
passing such Resolution.

However, it is further made clear that the facility such as health club, playground and other facilities, which
may not be termed as essential facilities, may be curtailed or stopped for ever in case of a Defaulter
Member.

138 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 3 Question & Answers

3.3 PROPERTY ON COLLECTOR LAND

3.A) APPLICATION TO COLLECTOR UNDER RIGHT OF INFORMATION ACT SEEKING CLARIFICATION TO

VARIOUS QUESTIONS

To,

The Collector of Mumbai City,

Old Custom House, 1st Floor,
Mumbai - 400 023.

1) Full name of the Applicant ADVOCATE VINOD C. SAMPAT

2) Address 201, Shrimad Darshan, Plot No. 92, Off. Shrimad Rajchandra Lane,
Opp. Tilak Road Lion’s Garden, Ghatkopar (E), Mumbai – 400 077.

3) * Particulars of information required.

i) Subject matter of information. Q.1 What is the procedure with regards to transfer of Flat on
Collector’s plot of land?

Q.2 How much time does it take to complete the transfer formali-
ties on Collector’s plot of land?

Q.3 What are the Official amounts involved with regards to trans-
fer of Flat situated on Collector’s plot of land?

Q.4 Where should one apply for the same for city area?

Q.5 Where should one apply for transfer of Flat which is situated
on Collector’s plot of land if the Flat is situated in suburban
areas?

Q.6 How much time does the Collector take to give permission?

Q.7 Does the Collector give individual permission or does he in-

sist for the earlier transactions Fees to be paid that is Flat
No. 101 was transferred first in 1987. Again, it has been
transferred in 1992, and now it is transferred in 2006. Would
the transfer fee be applicable once or would the same be
applicable thrice?

Q.8 What is the position of the Flat purchaser if the earlier person
has not paid the Collector’s charges?

Q.9 How does one come to know if the property is situated on

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 139
Chapter - 3 Question & Answers

Collector’s land?

Q.10 What are the common problems that are faced when one
applies to the Collector with regards to payment of money?

Q.11 What is the remedy available to the party if the party is not
satisfied with the assessment that is done by the Collector?

Q. 12 Which is the Government Circular with regards to amount

payable on sale as well as on sub- letting of premises situ-
ated on collector land?

Q.13. Will there be any difference in changes if the premises are

sub-letted by the owner but are held by him for a period of 7
years and 15 years respectively. The premises are sub-letted
for say 3 years and the monthly amount is as under:

Place Built up Period License Licence

area fee @ per fee paid
sq.ft per per year
month

Nariman 2025 Sq.Ft 10th May Rs. 120/- Rs.

point 06 to 9th 2,43,000/-
May 06

Nariman 2025 Sq.Ft 10th May Rs. 130/- Rs.

point 07 to 9th 2,63,250/-
May 07

Nariman 2025 Sq.Ft 10th May Rs. 140/- Rs.

point 08 to 9th 2,83,500/-
May 08

Q. 14 What should be done if the Society dose not issue the

Letter as insisted by Collectors office?

ii) The period to which the Current

information relates.

iii) Description of the information To decide about giving premises on leave and license basis by
required. client and the information for sub-letting sale of premises for obtain-
ing the permission.

iv) Whether information is required by BY POST

post or in person.

v) In case by Post (Ordinary, Regis- REGISTERED

tered or Speed)

vi) Purpose for which the information is To know the amount payable to collector as mentioned in Q. 13.
required.

140 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 3 Question & Answers

3.B REPLY RECEIVED FROM COLLECTOR OFFICE

REVENUE DEPARTMENT

OLD CUSTOM HOUSE, SHAHID BHAGAT SINGH ROAD, FORT, MUMBAI – 1

No. : CLLR/MSH-2/M.A.2005/Mumbai City/06/3939

Date : /06/2006

To,

Shri. Vinod C Sampat, Advocate

201, Shrimad Darshan
Plot No. 92, Shrimad Ramchandra Lane
Tilak Road, Across Lions Garden
Ghatkopar (East), Mumbai – 400 077

Sub : Land : Mumbai City

Permission for Transfer of Tenement/Rental allotment in Govt Building.

Ref. : Application Under Right to Information Ordinance 2005 dated 9/5/2006.

Dear Sir,

You may send your application on the aforesaid subject to the Mumbai City District’s District Magistrate,
Mumbai City and to the Office of the Suburban District Officer. Further, you Will receive a copy of the government
decision demanded by you on payment of an additional fee of Rs.26/- to this office. Further, as requested vide your
Letter, issue based information is attached to this Letter and you may take note of it.

Yours truly,

Sd/-
Information Officer and Senior Clerk
Revenue Department

POINTWISE INFORMATION.

1. No Objection Certificate must be obtained from the District Magistrate while transferring/selling of tenements in
buildings built on government lands.

2. As stated above, Certificate must be obtained every time a sale transaction is entered into.

3. While transferring tenement in a building built on government land, payment of transfer fee must be made
according to the attached government decision.

4. The applications for Mumbai city must be addressed to the Office of the District Magistrate, Mumbai City, Fort,
Old Customs House, Mumbai – 1.

5. The applications for Suburban Mumbai District must be addressed to the Office of the District Magistrate,
Suburban New Administrative Building, Bandra (East), Mumbai – 400 051.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 141
Chapter - 3 Question & Answers

6. Permission must be obtained on each occasion when buying or selling takes place.

7. Permission is given only when the applicant applies personally. Further, if Flat is sold three times, transfer fee
Will have to be paid three times and the transfer fee Will be charged on the basis of the time period during which
the title of the Flat is in the name of the seller. Please see the attached government decision.

8. Now the seller must make the payment.

9. In relation to this, contact the Office of the District Magistrate.

10. These difficulties are absent. EveryBody is ready to make the payment once the rules are told.

11. You may seek explanation from the Honorable High Court.

12. In relation to this, if you pay an additional fee of Rs.26/- to this office, the relevant copy Will be immediately
made available to you.

13. According to the Government decision dated 23/11/2001, if a Member of the Society rents out his Flat, then the
payment to be made to the government Will be equal to 12.5% of the sum of Carpet Area + Car Parking Area
Rs.1500. This payment is to be made on yearly basis and payment must be continued till the period the Flat
is rented out.

14. You may state in the application form that the Society is not giving ‘No Objection Certificate’ and then forward
the application.

Note:- The answers are a liberal translation of the reply received in Marathi.

Ha Ha Ha.
Do You Agree

k In some cases of repairs of the building the leakage increases

after repairs.

k Amongst the 26 alphabets (a to z) their is one alphabet “ I ” which

results in ego clashes. Obviously Co-operative Societies are no
exception to it.

k The class teacher may make one of the naughty student as the
monitor of the class. Similarly the members may include some
naughty persons as Managing Committee members.

k In life one should always be afraid of retired persons as retired

persons have a wealth of time which in a scarce commodity.

142 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 3 Question & Answers

3.C) CIRCULAR DATED 23TH NOVEMBER 2001 REGARDING LEVY OF TRANSFER FEE FOR INDUSTRIAL
AND COMMERCIAL PURPOSE

No. LBR 252000/175756/P.K. 963/G-2

REVENUE AND FOREST DEPARTMENT

Mantralaya, Mumbai – 400 032

Date : 23.11.2001

Sub : On the subject of Sale/Transfer of Space in Buildings

Located on lands approved for Industrial and Commercial
purpose by the Government and those lands/tenements used
for Industrial and Commercial Purpose.

Refer : 1) Govt Decision No. LND 4857/169146/A-1 dated 21.11.1957.

2) Govt Decision No. LBL 1086/2644/P.K. 196/G-8 dt 14 June 1988.

INTRODUCTION.
According to the provisions of law and the current policy, the government distributes government owned land through
the right of possession, tenancy right and through controlled prices for various purposes. After a period of time, the
beneficiaries do request the government to permit sale or sub-let such lands approved by the government. While
dispensing such a permission, according to the current policy, the price paid by the beneficiary to the government and
the development expenditure incurred on the development of the land is subtracted from the sale price determined
according to the current market price of the land and after recovering 50 to 75% of the profit made by the beneficiary
through such a transaction, permission to sell the land is given by the government.

Not withstanding the fact that permission to sell land according to the aforesaid policy is given to the concerned
parties, the Government is given to know that often the seller as well as the buyer do not disclose the true price to the
government. The usual tendency is to understate the sale price/amount. Hence the government does not get the true
and correct amount from the unearned income. With a view to avoid the losses to the government from such deals, the
government was considering the issues of clarity and transparency and the transfer fee to be charged to be based on
the square feet area in the building while dispensing permission for the sale/transfer/tenancy of the space in buildings
constructed on government land distributed through the right of possession and tenancy. The Government has now
decided the following on the subject.

DECISION.

There should not be any objection to the sale/transfer of space in the buildings constructed on government lands
approved for industrial and commercial use by private individuals, Societ’s/developers after having received completion
Certificate from them.

1. While giving permission to the sale/transfer of space in the building, the following transfer fee/permission fee
may be charged :

1. The land under consideration while being sub-let/let for industrial purposes, a permission fee to the extent of
10% of the transfer fee should be charged and 12.5% of the transfer fee should be charged for commercial
purposes every year.

2. The area in the buildings constructed on lands approved for Co-operative House Society building Societ’s
permitted for commercial use may be allowed to be let on rental basis only after receiving the completion
Certificate and the permission fee as stated above.

3. In the event of unauthorized change in the use or unauthorized sale and if the concerned person/Society comes
forward on his/its own to regularize transfer/flouting of condition within six months from the date of this order,

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Chapter - 3 Question & Answers

Fees should be recovered from them as per rates mentioned in (1) and (2) above. But if the parties approach
after the expiry of six months, a fine twice the rate should be recovered from them.

4. This policy decision regarding allotment of land to Co-operative House Society building Societ’s should be
implemented with retrospective effect from 09.7.1999. This order should also be made applicable to space
earmarked for commercial use in buildings/tenements belonging to Co-operative House Society building Societ’s.

5. The aforesaid policy Will also be applicable to those government lands already transferred to Municipal Corpo-
rations, Municipalities and Municipal/Town Councils. The Municipal Corporations, Municipalities and Municipal/
Town Councils should deposit 50% of the income received through such transactions to the government.

6. The aforesaid transfer fee Will not be applicable to free (open/empty) government lands. In case of free lands,
the present policy on unearned income Will be applicable.

7. The District Magistrate has been given the rights to take further steps according to the decisions stated above.

8. Such cases pending from 09.7.1999 should be disposed off by the District Magistrate according to this policy.

9. This order should be widely publicized through news papers and other media by the District Magistrate. These
orders are being put into effect with concurrence from the finance department vide their informal reference No.
1444/2001/Expenditure-9 dated 23.11.2001.

By the order of and in the name of the Governor of Maharashtra,

Sd/-
(JK Gharat)
Secretary
Revenue & Forest Dept

To,

All Departmental Commissioners

All District Magistrates

Copy to :-

1. Zamabandi Commissioner and Director, Land Records, Maharashtra State, Pune.

2. All Resident Deputy District Magistrates.

3. All Assistant Directors, Town Structure.

4. Controller & Auditor General, Maharashtra State, 1/2, Mumbai/Nagpur.

5. Finance Department (Expenditure-9) Mantralaya, Mumbai – 32.

6. Town Development Department, Mantralaya, Mumbai – 32.

7. All Desk (Section) Officers of G-group, Mantralaya, Mumbai- 32.

8. Private Secretary to Hon. Chief Minister, Mantralaya, Mumbai – 32.

9. Private Secretary to Hon. Minister (Revenue), Mantralaya, Mumbai – 32.

10. Private Secretary to Hon. Minister of State (Revenue), Mantralaya, Mumbai – 32.

11. Private Secretary to Chief Secretary (Revenue), Mantralaya, Mumbai – 32.

12. G-2 Desk (Selection file) Revenue and Forest Department, Mantralaya, Mumbai – 32.

144 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 3 Question & Answers

3.4 SERVICE TAX

1. ABATEMENTS/REBATES TO CHS
Ques : What are the rebates that are available to a Co-operative Housing Society for the payment of Service Tax?
Ans : The amounts payable by the Co-operative Housing Society towards Government levies and taxes on behalf
of the members need not be subjected to the levy of service tax and this is the only abatement available to
a Co-operative Housing Society Co-operative Housing Society
2. ADJUSTMENT OF TAX LIABILITY
Ques : Can any adjustment of tax liability be made by an assessee on his own in cases where Service Tax has
been paid in excess?
Ans : Only under specific circumstances, adjustment of tax liability can be made by an assessee on his own. As
per the provisions of Rule 6 (3) of Central Excise Act, 1944 as made applicable to Service Tax “where an
assessee has paid to the Credit of Central Government Service Tax in respect of a taxable service, which
is not so provided by him either wholly or partially for any reason, the assessee may adjust the excess
service tax so paid by him (calculated on a pro-rata basis) against his Service Tax liability for the subsequent
period, if the assessee has refunded the value of taxable service and the Service Tax thereon to the person
from whom it was received”. In all other cases of excess payment, the refund claims have to be filed with the
department as per Rule 11 B of Central Excise.
3. ALLOTMENT OF PARKING SPACE
Ques : What happens if the builder allots open car parking space for monetary consideration? Would the same
attract Service Tax?
Ans : Allotment of open car parking for monetary consideration amounts to sale of space. It does not attract
Service Tax. Legally speaking car parking space cannot be sold by the developer for the simple reason that
it is not included in FSI Calculation. It belongs to all. Service Tax is applicable only for service rendered,
amounts collected for residential Flats or also for commercial Flats, offices, shops. Service Tax is not levied
on sale of residential or commercial properties. If developer gets the building constructed through a contractor
then contractor is liable for Service Tax. Developer’s liability comes only if he is collecting maintenance
charge and otherwise he is not liable for Service Tax.
4. APPROACH OF THE DEPARTMENT
Ques : Is the Service Tax Department having a friendly approach towards Co-operative Societies?
Ans : The approach of Service Tax Department as of date is to guide the Members of the public and are trying their
level best to educate the Members of the public with regards to Service Tax liability. They even welcome
inquiries from members of the public.
5. APPLICATION FOR REGISTRATION
Ques : Who should apply for registration under the Service Tax law? Is there any provision for Centralised Registration?
Ans : All persons providing taxable services are required to apply for registration with the Service Tax Authorities
immediately before crossing the exemption limit. They can apply for single registration even if they operate
from more than one premises but have centralised billing or centralised accounting system at one place.
However, if such persons do not have centralised billing, then they will have to apply for registration for each
such place from where services are being rendered separately. Besides, only one registration is required to
be taken even if an individual provides more than one service but from the same premises.
6. ACCUMULATION OF INPUT CREDIT
Ques : Whether Input Credit can be accumulated and adjusted at the time of payment of Service Tax?
Ans : Service tax Credit availed on input service may be utilized for payment of Service Tax on output service.
Since no refund of any excess Credit available is admissible, the assessee has to utilize the same in
respect of his Service Tax liability. While paying Service Tax on the output service, the Service Tax Credit can
be utilized only to the extent such Credit is available on the last date of the month.
7. AVAILING CREDIT
Ques : How to avail Service Tax Credit?
Ans : The output service provider to avail Service Tax Credit shall submit to the Superintendent of Central Excise,
a Specified form along with the Service Tax return.
8. ANNEXURES
Ques : Whether any Annexure is to be enclosed along with ST-3?

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Ans : The only Annexure that is required to be enclosed is the particulars of the Service Tax credit availed and
utilized and copies of GAR-7 challans.
9. APPEAL TIME LIMIT
Ques : Can the time limit of three months for filing the appeal to the Commissioner (Appeal) be extended, if yes,
under what circumstances?
Ans : Yes, if the Commissioner of Central Excise (Appeals) is satisfied that the appellant was prevented by
sufficient cause, from presenting the appeal within the Statutory period of three months, he may allow the
appeal to be presented within a reasonable period.
10. APPEAL AGAINST ORDER OF COMMISSIONER
Ques : Can an appeal be filed against the order of Commissioner of Central Excise (Appeals)?
Ans : Yes, the law provides for filing an appeal against the order of Commissioner of Excise or Central Commissioner
(Appeals). Such appeals can be filed with the CESTAT within three months of the date of receipt of the order
sought to be appealed against.
11. AVAILABILITY OF FORMS
Ques : From where can the Service Tax assessee get the forms viz. ST-1, ST-2 etc.?
Ans : The Forms are available on the above mentioned websites from where they can be downloaded free of cost.
They can also be purchased from leading stationary shops like ‘Taxprint’ at Fort, ‘Anupam’ at Goregaon and
Andheri, ‘Bapuji Stationary Mart’ at Elphinstone Road at a nominal charge.
12. BILL OR RECEIPT AMOUNT
Ques : Service Tax has to be paid on the bill amount or the receipt amount?
Ans : Service Tax is payable on the amount received.
13. CHEQUE IN WHOSE NAME
Ques : In whose name the Cheque should be issued by the Society for payment of Service Tax?
Ans : The Cheque should be issued by the Society in favour of Name of concerned Bank- Account Service Tax”,
e.g. say the Cheque is issued in favour of Dena Bank, then the same should be issued as “Dena Bank
Account Service Tax.”
14. CRIMINAL ACTION AGAINST EVADER
Ques : Does the Service Tax department have powers to take criminal action against the evador?
Ans : Service Tax Act,as on date does not provide for any criminal action or criminal prosecution against evaders.
Only penal action like penalty and interest can be initiated. However department is authorized to conduct
searches to recover documents and records and other evidences to make the cases and searches are
governed under I.P.C. (Indian Penal Code) But the department as such has no power to prosecute criminally
under Finance Act to recover the Service Tax.
15. COPIES
Ques : How many copies of the return are required to be filed?
Ans : Service Tax is required to be filed in triplicate.
16. CENTRAL ACT OR STATE ACT
Ques : Whether Service Tax is leviable under a Central Act or State Act?
Ans : Service Tax is leviable under a Central Act.
17. DATE OF PAYMENT
Ques : What is the date of payment of Service Tax? Is it the date on which the cheque for the same is deposited /
tendered in the designated Bank or the date on which the amount is credited?
Ans : The date of deposit of Cheque is the date of payment of Service Tax. The Service Tax Rules, as amended provide that
it would suffice if the Cheque is presented to the bank by the 5th of subsequent month. However, if the Cheque
bounces, it would mean as if the tax has not been paid and the necessary penal consequences would follow.
18. EXEMPTION
Ques : Is there any exemption for payment of Service Tax if the receiver / provider of the service is the Central Govt.
/ State Govt. organization and /or Public Sector undertaking? Can any one of the above claim immunity from
the liability to pay or make provision for paying the Service Tax?

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 Chapter - 3 Question & Answers

Ans : No, there is no such general provision exempting the services received/provided by the Central Government
/ State Government organization or Public Sector Undertakings. No one can claim immunity from payment
of Service Tax unless specifically provided by way of exemption notification issued by the Central Government.
19. E-FILING
Ques : What is e-filing of Service Tax returns?
Ans : E-filing is a facility for the electronic filing of Service Tax returns by assesee from his office, residence or any
other place of choice, through the Internet, by using a computer.The assessee can go to the e-filing site
“Home page” by typing the address http:// servicetaxefiling.nic.in in the address bar of the browser.
20. EXEMPTION TO CHS LTD
Ques : What are the exemptions available to Co-operative Societies as regards payment of Service Tax?
Ans : As per the provisions of Service Tax, there are no exemptions except non-applicability of Service Tax in
relation to gross receipt towards taxable services of Rs. 4,00,000/- as per notification No. 6 / 2005 dated 1st
March, 2005. Now with effect from 1stJanuary 2005 if the Society is collecting a sum of more than Rs. 3,000/
- per month and its gross collection is above Rs.7,00,000/- then Service Tax return has to be filed. However
as regards payment of service tax the same becomes payable only if gross collection is more than Rs.8,00,000/
- per annum.
21. FILING RETURN BEFORE GRANT OF REGISTRATION
Ques : Whether a service provider can make payment of Service Tax and file returns before the grant of registration
by the proper officer?
Ans : Yes. A service provider can pay Service Tax and file returns immediately after applying for registration.
22. FIRST APPEAL
Ques : a) Before whom is the first Appeal filed?
b) In case the Assessee is still aggrieved with the decision of Commissioner of Central Excise, before
whom should he file further appeal?
Ans : a) The first Appeal is filed before the Commissioner of Central Excise, Appeals.
b) In case the Assessee is still aggrieved with the decision of Commissioner of Central Excise, Appeals,
he is required to file a further Appeal with the CESTAT.
23. FILING OF SERVICE TAX RETURNS
Ques : What is Service Tax Return (ST3)?
Ans : Service Tax Return (ST3) is the periodical return to be filed by a Service Tax Assessee giving month-wise
details as to the value of service provided, the value of service realized, the amount of Service Tax payable,
the amount of Service Tax paid, the amount of Service Tax adjusted, exemptions availed and their notification
no., amount of interest for delayed payment of Service Tax and the no. and date of GAR-7 challans.
24. GOVERNMENT WEBSITES
Ques : Which are the Government Websites through which one can obtain information pertaining to Service Tax?
Ans : The web sites through which one can obtain information pertaining to Service Tax are (i) www.cbec.gov.in
(ii) www.finmin.gov.in, (iii) www.servicetax.gov.in
25. HOW AND WHERE
Ques : How and where to pay Service Tax?
Ans : The Service Tax amount is required to be deposited in Form GAR-7 Challan (white in colour) in the specified
branches of designated banks. The list of such Banks and Branches is available in every Commissionerate.
Different heads of Accounts have been specified for different taxable services by the Govt. under which
payment has to be made. While making the payment of Service Tax to the Credit of Central Govt., head of
account should be correctly and properly indicated under major and minor heads and sub-heads to avoid
misclassification.
26. INTEREST FROM BANKS
Ques : Amounts are collected from the Members. They are invested in banks. Interest is received from bank. Would
Service Tax have to be paid on the said amount?
Ans : Service Tax is not payable in respect of interest accrued on the funds received from the members by the
Society and deposited in bank.

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Chapter - 3 Question & Answers

27. INDIRECT TAX

Ques : Is it an indirect tax?
Ans : Yes, Service Tax is an indirect tax imposed under Chapter V of the Finance Act, 1994 (No.2) as amended
from time to time. It is normally payable by the service provider who provides the specified service
28. INTEREST ON LATE PAYMENT
Ques : There is a delay of say 15 days with regards to payment of Service Tax. How would interest be levied
thereon? Would it be levied on daily basis or would it be levied on monthly basis?
Ans : If the Service Tax payment is delayed beyond the stipulated time limit of 5 days of the following month then
interest @ 13% per annum is payable u/s 75 of the Finance Act. It is applicable in respect of the number of
days from which the Service Tax payment is delayed.
29. INFORMATION BY DEPARTMENT
Ques : Can the Department ask for more information than what assessee is submitting to it in the Form ST-1?
Ans : Yes, if required the Department can always ask for documentary evidence along with the Form
30. IMPORTANT PROVISIONS
Ques : What are the important provisions for the purpose of Service Tax?
Ans : S. 65—— definitions of various terms (words and explanations) used for the purpose of Service tax.
S. 66——Charge of Service Tax,
S. 67——Valuation of taxable services,
S. 68——Persons liable to pay service tax,
S. 69——Registration under Service Tax,
S. 70——Periodical returns to be filed for the purpose of Service Tax,
S. 75——-Interest payable in case of late payment of service tax,
S. 76, S. 77, S. 78 and S. 79— Penal provisions prescribed for various contraventions.
31. JURISDICTION OF CO-OPERATIVE SOCIETIES
Ques : What is the Jurisdiction of Co-operative Societies?
Ans : There is one Commissionerate Commissioner of Mumbai. The said Commissionerate is
divided in six divisions. The divisions are formed on the basis of the Jurisdictional limit of the
existing Central Excise Commissionerate I to VI. Broadly it can be classified as follows:
• The area comprising with jurisdictional limits of Central Excise Commissionerate I consist of Service
Tax division I & II.
• The area comprising with jurisdictional limits of Central Excise Commissionerate IV consist of Service
Tax division III.
• The area comprising with jurisdictional limits of Central Excise Commissionerate V consist of Service
Tax division IV.
• The area comprising with jurisdictional limits of Central Excise Commissionerate II consist of Service
Tax division V.
• The area comprising with jurisdictional limits of Central Excise Commissionerate III & VI consist of
Service Tax division VI.
32. LAW OF LIMITATION
Ques : What are the provisions of law with regards to Law of Limitation as regards non-payment of Service Tax as
well as for not filing the Service Tax return?
Ans : Section 78 of the Finance Act prescribes Law of Limitation, if there is willful concealment the same is five
years from the date of cause of action. If there is no willful concealment, then Law of Limitation is one year
from the date of cause of action
33. LIABILITY OF MANAGING COMMITTEE
Ques : If the Co-operative Society has not paid the Service Tax what will be the liability of the Managing Committee
Members of the Co-operative Societies? Will the property of the Co-operative Society be seized or the
property of the Managing Committee Members also be seized? Whether the Managing Committee Members
will be responsible for this lapse or only the Society will be held responsible?
Ans : Society will be responsible for any tax payment. The Managing Committee Member Will not be liable for the
same in his personal capacity.

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 Chapter - 3 Question & Answers

34. LIABILITY OF CONSULTANT

Ques : A consultant is rendering services to the Society, e.g. say for the purpose of Accounts writing, for maintaining
the records of the Society. Would he have to pay Service Tax?
Ans : Such charges so far are not covered under Service Tax. However, if a Chartered Accountant is engaged for
rendering any taxable services, he would in his capacity of a Chartered Accountant be required to charge
Service Tax in his bills to the Society. Similarly Service Tax is also applicable on Audit Fees for Statutory
Audit by a CA firm.
35. LIABILITY TO PAY SERVICE TAX
Ques : Who is liable to pay Service Tax to the Govt.?
Ans : The person who provides the taxable service on receipt of charges is responsible for paying the Service tax
to the Government. As per the provisions of Section 68 of the Finance Act, the liability with regards to
payment of Service Tax is on the person who is a provider of service. However in certain situations, Service
Tax is payable by the receiver of service.
36. LIABILITY
Ques : A Co-operative Society has collected a sum of Rs. 10, 00,000/- (Rupees Ten Lakhs Only) from its Members
during the period 1st May, 2009 to 10th June, 2010. It has paid Rs. 14,000/- (Rupees Fourteen Thousand
Only) as Service Tax in respect of security services payment. A sum of Rs. 15,000/- (Rupees Fifteen Thousand
Only) has been paid as Service Tax for pest control services. A sum of Rs. 3,500/- (Rupees Three Thousand
Five Hundred Only) has been paid towards Service Tax for telephone services. What will be the Service Tax
liability of the Society?
Ans : The Society in such case will have to pay Service Tax of Rs. 1, 23, 600/- (i.e. 12.36% on Rs. 10, 00, 000/-)
37. LIABILITY OF PAYMENT OF SERVICE TAX
Ques : Who is liable to pay Service Tax that is Co-operative Society or the Member?
Ans : Co-operative Society is liable to pay Service Tax because it issues bills for services rendered. However, the
same can be collected from members.
38. LIABILITY ARISES ON DATE OF BILLING OR RECEIPT OF PAYMENT
Ques : When is service tax to be paid whether at the time of billing to the Member or at the time of receipt of amount
by the Co-operative Society? On what amounts, Service Tax has to be paid by the Co-operative Society?
Ans : Service Tax is payable on receipt of payment from members and not on mere issue of bills. In other words,
if payment of contribution is not received from any member, Service Tax is not payable on such amount.
Service Tax is payable on taxable services. When a Co-operative Society collects payments for the purpose
of reimbursement to Authorities like Municipal tax, water charges and electricity charges etc. then Service
Tax is not payable on the same. The items on which Service Tax is payable include Sinking Fund, repair
fund, transfer charges Service Tax, maintenance charges and lift repair charges etc. Except the amount
payable towards municipal tax as property tax collected from the members by the Society, on all the
remaining amounts service tax is payable by the Co-operative Society.
39. LIMIT ABOVE WHICH SERVICE TAX IS APPLICABLE
Ques : If the Co-operative Society is collecting money from Members, what amount of Service Tax should be levied
by the Society on its Members?
Ans : If the gross collection of the Co-operative Society exceeds Rs. 8,00,000/- p.a. and the members contribution
exceeds Rs.3,000/- per month then service tax should be levied @ 12.36%.
40. MUTUALITY
Ques : What is Mutuality? Can Service tax be levied on the person on the legal entity which is associated with the person?
Ans : The legal entity of an individual is different from that of a Private Limited Company and/or a Public
Limited Company. If a person is collecting or is spending money for his own benefit then that cannot be
called a Service this is a view of many professionals. However, as per the Service Tax Authorities the
abovesaid view is not correct. It is their contention that in pursuance of the amendment made in Service Tax
with effect from 16th of June, 2005. Clubs and Associations having a gross turn over in excess of
Rs. 4,00,000/- (Rupees Four Lakhs Only) are liable to pay Service Tax. As far as Co-operative Societies
are concerned the same is also rated on par with Clubs or Association under the head of Association of
Persons. In view of Service Tax Authorities, they are liable to pay Service Tax.

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41. NIL RETURN

Ques : What is to be done when no services are provided in a half-year?
Ans : If no service has been provided during a half year no Service Tax is payable. In such a case, the assessee
may file a Nil Return within the prescribed time limit.
42. NON DESIGNATED BANKS
Ques : Whether Service tax deposited by the assesses in non designated bank will amount to non-payment of
Service Tax?
Ans : Yes. For the purpose of payment of Service Tax, a specific Bank has been designated for every Central
Excise Commissionerate.
43. NON PAYMENT OF SERVICE TAX IN RESPECT OF EARLIER PERIOD
Ques : What should be done if the Service Tax has not been paid for the earlier period? What is the penalty that is
leviable?
Ans : The Co-operative Society should make payment of Service Tax with interest in case of late payment of
Service Tax. The department may issue show cause notice for imposition of penalty. In case of willful default
the penalty would be 100% to 300% of tax amount. In other cases it is Rs. 100/- per day to Rs. 200/- per day
not exceeding the Service Tax liability in all u/s. 76.
44. NECESSITY OF OBTAINING PAN
Ques : Is it necessary to file Income Tax returns for having a Service Tax Number?
Ans : A service provider need not have a PAN No. while applying for Service Tax registration but PAN No. is
essential for the purpose of issuing a Service Tax Registration No. Therefore immediately after filing application
for Service Tax Registration, the applicant must undertake to apply for issue of PAN No. by the Income Tax
Department. Till such time it is not issued by the Income Tax Department, services authorities will grant him
a provisional Service Tax Registration No.
45. PAN NO.
Ques : Is obtaining a PAN No. from Income Tax Department a must for obtaining Service Tax Registration?
Ans : It is mandatory to have a PAN No. for registration in Service Tax. The main objective of allocating a number
is to identify the concerned person where he is located and registered.
46. PENALTY PROVISIONS FOR FAILURE TO APPLY FOR REGISTRATION
Ques : What is the penalty that is leviable as per the provisions of the Finance Act, if registration is not done?
Ans : For contravention of any provision of Service Tax, a penalty of Rs. 1,000/- is leviable under Section 77 of the
Finance Act. Not applying for registration is one such default and for that a penalty of Rs. 1,000/- is leviable.
47. PAYMENT TO BE SHOWN SEPARATELY IN BILLS
Ques : Is the amount for Service Tax charged from the client compulsorily to be indicated separately in the Bills /
Invoices raised on him?
Ans : Yes, it is compulsory to separately indicate the amount of Service Tax charged in the Bills / Invoices raised on
clients in terms of Section 83 of Finance Act, 1994 read with Sec.12A of Central Excise Act,1944. It is also
advisable for the service providers to separately charge the amount of Service Tax in the invoice / bill on the
basis of taxable value of service rendered, especially so if he requires to avail the input Credit scheme.
48. PENALTY PROVISIONS FOR FAILURE TO PAY SERVICE TAX
Ques : What is the penalty if Service Tax has not been paid?
Ans : As per the provisions of Section 76, non-payment or short payment of Service Tax renders the service
provider liable to pay penalty of Rs. 100/- (Rupees One Hundred)to Rs. 200/-(Rupees Two Hundred) per
day subject to a maximum amount of Service Tax not paid or short paid.
49. PROCEDURE FOR REGISTRATION
Ques : What is the procedure for registration?
Ans : Taxable service provider seeking registration should file an application in Form ST-1(in Duplicate) before the
jurisdictional Superintendent, within thirty days from the date of commencement of business or notification
making the Service Tax taxable, whichever is earlier. The Department is required to issue the registration
Certificate within 7 days ffrom the receipt of the application. In case of failure to issue r egistration Certificate
within 7 days, the registration applied for is deemed to have been granted.

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50. PROCEDURE FOR PAYMENT OF SERVICE TAX

Ques : What is the procedure for payment of Service Tax?
Ans : 1. A Co-operative Society registered with Service Tax Department is authorized to levy and collect
Service Tax @ 12.36% on the amounts that are recoverable from the members except the Government
levies like Municipal Tax.
2. It needs to be emphasized that the amount collected by the Society including amount of transfer
Fees, donations, transfer charges, repairs and maintenance contributions are required to be subjected
to the levy of service tax @ 12.36% after collection of the amounts realized from the members. The
amounts towards Service Tax will have to be deposited in the specified branches of designated banks
as approved by the Service Tax department.

51. PAYMENT MADE BY A CLIENT

Ques : When payment is made by a client or customer to an assessee after deducting his Income tax liability under
“Tax Deducted at source” provision, whether the Service Tax liability of the assessees is only towards the
amount actually received from his client or customer or tax is to be paid on the amount of Income Tax
deducted at source also?
Ans : The Service tax is to be paid on the value of taxable services which is charged by an assessee. Any Income
Tax deduced at source is included in the charged amount. Therefore, Service Tax is to be paid on the amount
of Income Tax deducted at source also.
52. PROCEDURE OF REBATE
Ques : Please explain the procedure of granting rebate with regards to Service Tax?
Ans : Co-operative Housing Society may receive certain taxable service such as security, telephone, maintenance
or repair etc. If such person has charged Service Tax and Society has paid Service Tax to such person,
Cenvat Credit of Service Tax paid on such input services can be availed by the service receiver i.e. the
society making payment of Service Tax to the service provider against Service Tax payable by the Society.
Relevant provisions of such Credit of Service Tax are enumerated under Cenvat Credit Rules, 2004.
53. PRESCRIBED DOCUMENT/REGISTER
Ques : Is there any prescribed document/register for availing Input Service Credit?
Ans : The output service provider availing Service Tax Credit shall maintain proper records in which the relevant
information regarding the Sr.No. and date of document on which Service Tax Credit is availed, Service Tax
registration no. and name of the input service provider, description and value of input service, Service Tax
Credit availed, Service Tax Credit utilised for payment of Service Tax on output service shall be recorded. The
burden of proof regarding the admissibility of Service Tax Credit shall lie upon the person taking such Credit.
54. POWERS OF OFFICERS
Ques : What are the powers of the Service Tax Authorities if the parties have not discharged their Service Tax
liabilities correctly ?
Ans : As per the provisions of Section 76 of the Finance Act, 1994, the Authorities can impose penalty of
Rs.100/- to Rs.200/- per day not exceeding the amount of Service tax that has been paid late. In addition
to this for non-payment of Service Tax, penalty can be imposed under the provisions of section 78 of the
Finance Act, 1994 from 100% to 300% of tax liability, if only malafide intention is proved.
55. PROCEDURE FOR REFUND
Ques : What is the procedure for claiming refund?
Ans : The procedure for claiming refund for the amount due from the Department is as mentioned below:-i) Submission
of application for refund in prescribed Form-R in the office of jurisdictional Assistant Commissioner in triplicate
ii) Application should be filed within the prescribed period, i.e. before the expiry of Twelve months from the
relevant date as defined in Section 11B of the Central Excise Act, 1944 which has been made applicable to
Service Tax refund matters also. Application should be accompanied by documentary evidence to establish
that the amount claimed as refund is amount paid by the assessee in excess of the Service Tax due and the
incidence of such tax has not been passed on to any other person.
56. PAYMENT BY ASSESSEE
Ques : Note: Both the above said appendix find a place in the bye-law book but are not worth the paper on which it
is presented as the provisions of the Income Tax Act are not applicable since a number of years. May we
request the Co-operative Officers to use their good office and suggest amendment in the bye-laws as well
corrections in some of the Forms

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Chapter - 3 Question & Answers

Ans : Service rendered or paid only a part of the bill raised in this regard? The Service Tax is required to be paid
only on the value of taxable service received in a particular month or quarter as the case may be and not on
the gross amount billed to the client. However, in all such cases where the amount received is less than the
gross amount charged / billed to the client, then he is required to pay Service Tax on amounts received
considering that such amount is inclusive of Service Tax on basic amount received (e.g. Rs. 40/- is received
against Rs. 110/- the calculation would be 40 x 10.2/ 110.2)
57. PERSON
Ques : How do you describe the expression “person” appearing in the definition of taxable service?
Ans : The expression refers to a “legal person” and would include any individual, proprietary or partnership firm,
company, trust, institution and Society etc.

58. PROVISION OF SERVICE TAX APPLICABLE TO A CO-OPERATIVE HOUSING SOCIETY

Ques : There is no specific inclusion of Co-operative Housing Society as tax payable under Service Tax. Under what
provisions is the Service Tax payable by Co-operative Housing Societies?
Ans : As per the provisions of Finance Act, tax on Co-operative Housing Societies can be levied under the category
of Club or Association Services as contained u/s. 65 (105) (zzze) of The Finance Act, 1994 effective form
16th June, 2005. “Club” or “Association” is defined u/s. 65 (25a) of The Finance Act (No. 2), 1994 as
amended by the Finance Act, 2005. This definition is very wide and covers any person or Body of persons
providing service, facilities or advantages for a subscription or any other amount to its Members. Though
controversial, the department tries to levy tax on Co-operative Housing Societies under these provisions.
59. REGISTRATION
Ques : When does an assessee who is a Co-operative society have to register under the Service Tax Act? In which
form should the registration application to be submitted?
Ans : When the assessee receives amount of taxable service of Rs. 7, 00, 000/- (Rupees Seven Lakhs Only)
during a financial year, he should get himself registered with the Central Excise or Service Tax Authorities
and start paying Service Tax after receipt of taxable service amount of Rs. 8,00,000/- (Rupees Eight Lakhs
Only) Form No.ST-1 is to be used for the purpose of application for registration.
60. RETURNS OF SERVICE TAX
Ques : When should the ST3 return of service tax be filed?
Ans : ST3 return with regards to Service Tax, has to be filed twice in a year, i.e., for the period from 1st of April to
the 30th September, the return will have to be filed on or before 25th October. For the period from 1st of
October to the 31st March, the return will have to be filed on or before the 25th of April.
61. RELEVANT DATE
Ques : What is the “Relevant Date” for calculation of limitation period of Twelve months in respect of filing refund
claims related to Service Tax?
Ans : The “Relevant Date” for the purpose of refund (under section 11B of CEA,1944) is date of payment of Service
Tax. Thus, the limitation period of twelve months is to be calculated from the said date.
62. RIGHT TO INFORMATION
Ques : Are the provisions of Right To Information Act, applicable to Service Tax?
Ans : The provisions of Right To Information Act are applicable to most of the Government Department except in
those cases where confidentiality is required. Members of the public are entitled to obtain Information under
the Right To Information Act, from the Service Tax Department.
63. REGISTRATION
Ques : Whom & where should one approach for registration?
Ans : A service provider providing taxable services is required to approach the office of jurisdictional Assistant/
Deputy Commissioner of Central Excise or Service Tax and file his application for registration with the
Superintendent in-charge who is the registration issuing authority.
64. RESOLUTION WITH REGARDS TO PAYMENT OF SERVICE TAX
Ques : What are the Resolutions that are required to be passed by the Society for complying with the formalities for
taking the Service Tax number?
Ans : No Resolutions have to be submitted to the Service Tax Authorities. However, the Society may discuss the
issue in their Managing Committee Meetings and minute the same.

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65. RATE
Ques : What is the rate of Service Tax?
Ans : At present the rate of Service Tax is 12% + 2% Education Cess on Service tax payable + 1% Higher
Secondary Cess on the amount of Service Tax payable which makes an effective rate of 12.36% on the
“value of taxable service”. Generally speaking “value of taxable service” means the gross amount received by
the service provider for the taxable service rendered by him146.
66. SERVICE TAX
Ques : What is Service Tax?
Ans : Service Tax is a tax levied by the Central Government on certain specified services which are defined in
various clauses of sub-section 105 of Section 65 of Finance Act, 1994.
67. SINGLE RETURN FOR MULTIPLE SERVICES
Ques : Whether a single return is sufficient when an assessee provides more than one service or separate return is
to be filed for each service?
Ans : A single return would suffice. However, details in each of the column in Service Tax, the Forms ST-3 has to
be furnished separately for each of the taxable service rendered by the assessee.
68. SERVICE PROVIDED BY PERSON OTHER THAN INDIAN ORIGIN
Ques : Who is liable to pay Service Tax in case service is provided by a person other than Indian resident or who
does not have any establishment in India?
Ans : In this case the service receiver in India is liable to pay Service Tax.
69. SPECIFIC RECORDS
Ques : Is there any Statutory documents prescribed by the Govt. such as specified invoice proforma, specified
registers etc. for use by the Service Providers?
Ans : No specific records have been prescribed to be maintained by a Service Tax assessee. The records including
computerised data if any being maintained by an assessee as required under any other law in force. (e.g.
Income Tax, Sales Tax) is acceptable to the Central Excise Department for the purpose of Service Tax. Such
records should give required details for the purpose of Service Tax.
70. TIME LIMIT FOR REGISTRATION
Ques : What is the time limit within which the Service provider should register with the Central Excise department
for the purpose of Service Tax?
Ans : Every person liable to pay the Service Tax should make an application to the Superintendent of Central
Excise for registration within a period of 30 days of the particular service becoming taxable. In cases where
a person commences the business of providing a taxable service after such service has been notified, he is
required to make an application for registration within a period of 30 days from the date of commencement of
his activities.
71. TRANSFER OF BUSINESS/CESSATION OF BUSINESS
Ques : What is to be done with the registration when:
a) A registered assessee transfers his business to another person, or
b) A registered assessee ceases to carry on the activity for which he is registered?
Ans : a) When a registered assessee transfers his business to another person the transferee should obtain
a fresh Certificate of registration.
b) When a registered assessee ceases to carry on the activity of providing taxable service for which he
is registered,he should surrender his registration Certificate to the Service Tax Authorities.
72. WHEN SERVICE TAX HAS TO BE PAID
Ques : What is the due date for payment of Service Tax in respect of a Co-operative Society?
Ans : In respect of a Co-operative Society, Service Tax payable for past month is required to be deposited on or
before the 5th of the month. However, in case of the month of March, such payment will have to be made on
the 31th of March only.
73. ZONES IN MUMBAI
Ques : How many zones is the city of Mumbai divided for the purpose of collection of Service Tax?
Ans : Presently, the city of Mumbai is divided in six zones and the Service Tax has to be paid having regards to the
place where the Company / Co-operative Society is located.

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3.5 BOMBAY MUNICIPAL CORPORATION

Ques : How to proceed if the BMC Authorities are not responding to the Complaint lodged with them ?
Ans : Many times it so happens that an individual is writing various Letters to the Municipal Offices but for certain
reasons replies are not forthcoming from the BMC Authorities. In such circumstances what should be the
stand of an individual to get justice for his Complaint is to lodge with Sr. Municipal Corporation Officers
including the Assistant Municipal Commissioner, Dy. Municipal Commissioner. The Complainant may also
lodge has Complaint with the Vigilence Department. If inspite of the same cases are not moved to the
satisfaction of the Complainant, then in that circumstances it would be in the interest of the Complainant to
lodge a Complaint with the Public Information Officer and get the necessary information from the concerned
Public Information Officer under the provisions of Right to Information Act, The reasons for the same is
factual position as regards progress of the matter can be easily available. Thereafter armed with the reply
(if received) from the Public Information Officer the relevant information an appeal should be lodged with the
Urban Development Department address of which is for the City of Mumbai is at Sachivalaya in Mantralaya
Bldg., 3rd floor, Nariman Point, Mumbai – 400 021. When an appeal is lodged with the Urban Development
Department, a hearing Will be fixed. At the said hearing a copy of the Complaint lodged by the Complainant
sent to the concerned Municipal Corporation Officer, an explanation from the same Municipal Authorities is
taken into consideration. Thereafter Urban Development Department passes the Order which order shall be
binding on both the parties. The above said order is passed by the competent Authorities as per the
provisions of section 53(1) of MRTP (Maharashtra Regional Town Planning) Act, 1966. Experience shows,
when a Complaint is lodged with the Urban Development Department, there is a scope for individual to get
justice, as the approach of the Government Officer is based on fairplay, equity and natural justice. The
approx time frame for the above said matter taken by the Department is 3 months. A simple claim for the
same has to be filed.

It needs to be emphasized that the Officers employed by the Urban Development Department include Town
Planners, who are having vide experience with the provisions of the BMC (Bombay Municipal Corporation)
Act,as well as MRTP (Maharashtra Regional Town Planning) Act,

It needs to be emphasized that the common errors done by the Builder with regard to construction activities
are as under :

(a) Converting Garages for commercial use since the garages used for car parking are exempt from FSI.
(b) Terrace Flats are sold by the Builder
(c) The Societies office space is sold by the Builder
(d) Refuge Flats are sold by the Builder
(e) Nitche spaces are broken and used as a regular Flat
(f) Change of user permission are granted without complying with Statutory formalities.
(g) Amalgamation of Flats is done without complying with Statutory formalities. Basically bigger Flat as
per Table 15 of the BMC Act,stipulates number of parking space that has to be mandatory kept upon
which in many cases are not complied with.
(h) The Statutory obligation as regards open space on the ground floor is not left open particularly with fire
extinguisher to take a U turn.
(i) Basements are converted into shopping space.
(j) Permission for temporary weather sheds on the terrace under the guise of leakage are misused.

Ques : How are the open stilt area and garages converted into shops ?
Ans : First and foremost condition that requires to be ensured is that there should be balance FSI with the Society
/ Builder. Presuming that balance FSI is having, then also Statutory compliance with regard to open space
requirement have to be adhered to. It Will not be out of place to mention that if the space in the Society
should be sufficient to ensure that there is no deficit place for open car parking space as has been stipulated
in Table 15 of the BMC Act,

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Inhabitable residence where it is used for residential or office should be atleast 2 feet above ground level. In
the event compliance of 2 feet height above ground level is adhered to then there is a possibility that
sufficient height Will not be available for the shops to carry out day to day activities. This has been stipu-
lated in section ______ of the BMC Act, The minimum height of 9 feet is stipulated for passing premises as
a shop.

One of the reason for insisting for 2 feet height above the normal level is to ensure that rain water does not
come into the premises. There are instances where height of the road have been increased by one foot as
and when roads are made.

In the earlier years height of the basement are used to be upto 11 to 12 feet. However with the passage of
time in many places the height of the Flat have been decreased. In the event 2 feet height is increased on
the ground floor then subsequently for the specific purpose of compliance with section _______, there is a
possibility that the condition as regards 9 feet cannot be complied with by the Flat owners/occupant.

Misuse of temporary weather sheds. The provisions with regards to affixing temporary weather sheds are
mentioned in section _____ of the BMC Act, The above said section is reproduced hereunder:

Table 19 stipulates the height that has to be complied with for converting a parking space into a habitable
room.

Ha Ha Ha.
Do You Agree?

• There are some shops which are open after the stipulated
hours.
• BMC authorities at times have a soft corner for
(a) Encroachers of open space.
(b) Persons having offices in Industrial Estates.
(c) Complainant who approaches the officers through
Corporators.
(d) Permission being granted as weather shed.
(e) Garages being utilized as shops, offices inspite of the
fact that garage is allotted for car parking.

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Chapter - 3 Question & Answers

3.6 CRIMINAL LAW

1. ADVANTAGE OF RIGHT OF INFORMATION ACT

Ques : How can one take advantage of the Right of information act with regards to criminal law matters?
Ans : One should make an Application with the Police station as provided under the said act to get desired informa-
tion. The Police Officer, may refuse to give the information stating that it will hamper the ongoing investigations.

2. APPREHENSION OF TROUBLE FORM NEIGHBOURS

Ques : What are the precautions that should be taken by an individual, if he’s apprehending trouble from his
neighbour with whom he is not on good terms?
Ans : Act,,,ually there is no relief available in respect of apprehension. However, a person can file a Complaint with
the Police officer and keep the information on the records of the Police station. If the apprehension is in
respect of very serious offences, in that case, police officer may call other person at the police station and
warn him.

3. ACTION NOT TAKEN BY POLICE AUTHORITY

Ques : What should an individual do if the police Authorities are not taking action against the Complaint lodged by
an individual?
Ans : The Aggrieved person can file application before the Superintendent of Police and if he also refuses to accept
in that case , aggrieved person can file private Complaint u/s. 200 of criminal procedure Code, 1973 before
the Magistrate.

4. APPROACHING NIGHT MAGISTRATE

Ques : In what circumstances can an individual approach a night magistrate?
Ans : One can approach night magistrates to obtain urgent orders. Normally urgent orders are obtained from night
magistrate in connection with bail matters.

5. ARREST WARRANT
Ques : When is an arrest warrant issued by a criminal court? What is the procedure of cancelling an arrest warrant?
Ans : When any person is directed to remain present in any Magistrate court on any particular date and if that
person fails to remain present in that case magistrate can issue arrest warrant. When arrest warrant is
issued against any person, in that case, by remaining present on any other day and making application for
the cancellation of warrant, person can get his warrant cancelled.

6. ANTICIPATORY BAIL
Ques : When should one go for anticipatory bail?
Ans : Section 438 of Criminal Procedure Code deals with the Anticipatory Bail. Accordingly, When any person
apprehending his arrest in respect of Non- Bailable Offence, in that case, he can apply for anticipatory bail
either to Session Court or to High Court.

7. ARRESTING LADIES AFTER SUNSET

Ques : Do the police officers have power to arrest ladies after sunset? Are there any restrictions as regards arresting
ladies against whom some charges have been framed by the police Authorities? What are the restrictions
placed on police officers, if the alleged offence is committed by minors?
Ans : The Police officers generally do not have power to arrest Women after sunset.

8. ACCUSED NOT AVAILABLE

Ques : What should be done if the accused is not available at his residential address?
Ans : Summons Will be pasted at the residence of the accused. And thereafter, accused can be declared as
absconding, order for the proclamation may be obtained from the Magistrate court.

9. APPEAL AGAINST DECISION OF MAGISTRATES COURT

Ques : If a person is aggrieved by the decision given by the magistrate’s court. To whom should he file the appeal?
What is the period within which an appeal is to be filed?
Ans : Appeal Will lie with the Sessions court and it need to be made within 30 days.

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10. APPEAL AGAINST DECISION OF MAGISTRATES COURT

Ques : What are the grounds of condonation of delay in criminal courts?
Ans : Provision for the condonation of delay in criminal courts are discussed in section 473 of criminal Procedure
Code, 1973. According to this section, Magistrate can take cognizance of any offence beyond the limitation
period if it is necessary in the interest of justice.

11. BAIL
Ques : Who can take the bail? In what circumstances does a police officer take a bail? What is the procedure with
regards to taking a bail?
Ans : a) In case of Bailable offences, if accused person is prepared to give bail, in that case, releasing him on
bail is mandatory. This bail can be given either by the Police officer or by the Magistrate before whom
the accused is presented. A Person can be released by Bail by executing personel Bail Bond or by
depositing cash amount or offering sureties.
b) However in case of Non Bailable offences, the Magistrate has only right to release on bail on certain
terms and conditions which he deems fit and proper. Police officer has no right to release accused on
bail in case of Non – Bailable offences.

12. CROSS EXAMINATION BY OPPOSITE PARTY

Ques : In what circumstances can the opposite party cross-examine the witness and/or the person who has given
document like to say for example Doctor’s Certificate?
Ans : No cross- Examination can be made of the person who is appearing only to produce documents.

13. COGNIZABLE OFFENCES

Ques : What types of offences are considered as cognisable offences? What types of offences are considered as
non-cognisable offence? Do the police Authorities have an option to grant bail if the alleged offense commit-
ted is of a noncomparable type? Please give examples of cognisable offences as well as non cognisable
offences?
Ans : Under Indian Penal Code, in first schedule of the act, Classification is made of Cognisable, Non-Cognisable
Bailable and Non- Bailable Offences. Genarally the offences which are of more serious nature are consid-
ered as congnisable offences and others are considered as Non-cognisable offences. Few Examples of
Cognisable/ non congnisable offences are as follows:

Offences Types

Rape Cognisable

Murder Cognisable

Causing grevious hurt Cognisable

Theft Cognisable

Criminal Tresspass Cognisable

Cheating/criminal breach of trust Cognisable

Misappropriation of funds Non-Cognisable

Bribery Non-cognisable

Giving false evidence Non-cognisable

Assault or use of criminal use. Non- congnisable

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14. COGNIZABLE OFFENCES

Ques : How many metropolitan magistrates’ courts are there in Mumbai? Please give that jurisdiction of each of the
courts?
Ans : There are 46 Metropolitan courts in Mumbai.

15. CROSS EXAMINATION

Ques : What are the points that have to be taken into consideration by the Advocate of the accused during cross-
Examination?
Ans : a) He succeeds in bringing correct facts on records.
b) He succeeds in impeaching his Credit by injuring his character and testing his veracity.

16. COMMON TACTICS OF ACCUSED

Ques : What are the points that should be taken into consideration by an individual, while Drafting a Complaint?
What facts should be emphasized? Should legal points be emphasized in the Complaint?
Ans : In the Complaint, one should put all the facts by which alleged offence can be established. These is no need
to put any legal points while Drafting a Complaint.

17. CERTIFIED TRUE COPY OF NORMAL COMPLAINT

Ques : How does one get the Certified true copy of the normal Complaint lodged by the individual with the police
Authorities?
Ans : By making an application to the concerned Police station, a person can obtain copy of the Complaint filed.
However, if Police officer is refusing to give a copy of the Complaint, in that case, application can be made to
higher officer and in turn to the Magistrate. A person can also make an application under Right to Information,
Act,in prescribed form.

18. CRIMINAL ACTION AGAINST ADMINISTRATOR

Ques : Can Criminal action be initiated against the Administrator of a Co-operative Society if he has misused the funds?
Ans : Yes, If any public servant is appointed as an administrator, in that case, he can be prosecuted for the offence
as defined u/s. 166 of Indian Penal Code.

19. DISCONNECTION OF ESSENTIAL SERVICES

Ques : Can the office bearers of a Co-operative Society disconnect essential services, if a Member of Society does
not pay the Society dues?
Ans : In normal course, they cannot do so. However, if there is wrongful use of the said facility or in the larger and
bonafide interest of the Society, in our opinion they can do so. The said fact is also provided in section12 A
(1) of MOFA. However it is in the interest of the office bearers not to disconnect essential services. The
abvesaid act can amount to taking the law in ones own hand.

20. DRAFTING OF COMPLAINTS

Ques : What are the common tactics employed to delay a court case by the accused?
Ans : The common tactics employed by accused to delay a court case are.
1) To avoid receiving of summons.
2) To avoid execution of warrants.
3) To delay in getting witness.
4) To make an application for the Adjournment of case on various grounds.

21. EXTORTION
Ques : The Society is collecting exorbitant amount from Members under the head non-occupancy charges. The office
of the Commissioner for Co-operation has issued a circular dated first day of August 2001 with states that non-
occupancy charges should not be in excess of 10 per cent of service charges. If the Society is collecting non-
occupancy charges in excess of 10 per cent of service charges, would the same amount to extortion?
Ans : Yes, if after giving due notice, Society still continues to charge in that case, if said charge is coupled with
any kind of threat by the Committee Members, in that case they Will fall within the net of extortion (section
389 of I.P.C). and can be held liable for the same.

22. FILING OF PRIVATE COMPLAINT

Ques : If one does not wish to delay court cases what steps should be taken by the accused?

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Ans : If court cases are unreasonably delayed in that case an application can be made with the High court or Chief
Metropolitan Magistrate.

23. FILING OF PRIVATE COMPLAINT

Ques : When should one file a private Complaint?
Ans : When any offence is committed by any person in that case one can file a Complaint.This is normally done if
police is not taking action or is not registering a Complaint

24. GRIEVANCE OF ACCUSED

Ques : If one is not satisfied with the station duty officer, what steps should the accused person take?
Ans : Accused person can make an application before the Magistrate showing his grievances.

25. HIERARCHY OF CRIMINAL COURT

Ques : What is the hierarchy of criminal courts in India?
Ans : Besides High Court , in every state, there shall be following Classes of criminal courts namely
a) Court of Sessions
b) Judicial Magistrate of first Class and in any metropolitan area, Metropolitan Magistrate.
c) Judicial Magistrate of second Class
d) Executive Magistrate.

26. INFORMATION ABOUT ARREST

Ques : How Will family Members of the accused know if the police Authorities have arrested the accused?
Ans : According the Supreme court guidelines, it is mandatory requirement of the concerned police station to
inform to the nearest relative of the accused when he is arrested and allow him to make a call to engage
Advocate and inform his relative.

27. LODGING OF COMPLAINT

Ques : If an individual is going to lodge a Complaint at the police station and the police officer is not Co-operating.
What steps should be taken by the individual to ensure that the Complaint is taken by the police Authorities?
Ans : If police officer refuses or not co-operating in accepting the Complaint for cognisable offences, in that case,
Complaint can be filed with the supreintendent of Police. And if he also refuses to accept, in that case,
Complaint can be filed with the Magistrate. Otherwise aggrieved person can directly file a Complaint before
a magistrate.

28. NORMAL TYPE OF APPLICATIONS

Ques : Which are the normal types of applications that have to be presented in a criminal court?
Ans : Normally following applications are presented in criminal courts.
a) Application to issue summons to examine witness.
b) Application for the Adjournment of cases.
c) Application for the issue of warrant.
d) Application for the cancellation of warrant.
e) Application to declare accused as absconding and issue order for the proclamation.
f) Application to grant Bail.

29. PRIVATE COMPLAINT

Ques : Who can lodge a private Complaint?
Ans : Any aggrieved person can file a private Complaint.

30. POLICE ACTING IN A PARTIAL MANNER

Ques : What should an individual do if the police officer is acting in a partial manner?
Ans : Lodge Complaint with the senior Police officer or Assistant Police Commissioner or Deputy Police
Commissioner if the police officer is acting in a partial manner.

31. POINTS TO BE HIGHLIGHTED FOR GETTING BAIL

Ques : What points should be highlighted for getting a bail?
Ans : If custody of any person is not necessary for investigation and person agrees to make himself available to
the Investigating officer as and when required and also there is no apprehension against him that he Will

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influence the witness in that case he is entitle for the bail and these are points which require to be highlighted
in bail application.

32. PERMISSION OF REGISTRAR

Ques : Is permission of the Registrar necessary for taking action against administrator working in Co-operative
Department or can an individual file a private Complaint for the same and make the Administrator a party for
misuse of funds?
Ans : To Prosecute any Public Servant employed by the state government, prior permission of state Government
is necessary.

33. PUBLICATION IN NEWSPAPER

Ques : What is the procedure of issuing public advertisement as a mode of summons by substituted service?
Ans : In Cr.P.C., there is no provision for the issuing of Public advertisement as a mode of summons. The Order
declaring the accused as an absconding can be published in newspaper.

34. QUESTIONS ASKED BY POLICE TO ACCUSED

Ques : What types of questions can be asked by the police Authorities to an accused?
Ans : Any kind of questions that can help the police officer to get the information in connection with the alleged
offence.

35. RESTRAINING MEMBER FROM PARKING CAR

Ques : What should a Member of a Co-operative Society do if the office bearers of the Society are restraining the
Member from parking his car inside the Society premises? Would parking of vehicles inside the Society
premises amount to an essential service?
Ans : As per provisions of D.C. Rules, the Builder needs to make provision for car parking space in respect of
dwelling units of the Building and as such, if the car parking space is open space, the Society is liable to
demarcate parking place and allot it to the Members on pro-rata basis. Parking of vehicles inside the Society
premises does not amount to essential service.

36. RIGHT OF INFORMATION & COMPLAINT

Ques : The right of information act stipulates that the public servant has to take the necessary decision within seven
days. If the police officer is sitting over the Complaint for a long time, what an individual can do?
Ans : The Right to Information Act,cannot be made applicable in respect of Complaint. As discussed earlier, if
Police officer refuses to take the Complaint or sitting over the Complaint, then Complaint can be made with
the higher officer or with the Magistrate. It is the mandatory duty of the Police officer to take immediate
action in relation to the Complaint filed.

37. TIME TAKEN BY CRIMINAL COURTS

Ques : What is the approximate time that is taken at each of the stages? Please clarify the approximate time limit
that is taken by the magistrates Court to give its verdict with regards to the below mentioned offences?
Ans : (a) cheating, (b) wrongful restraint, (c) hurt, (d) criminal breach of trust, (e) Cheque bouncing cases.
No time limit is fixed up for the deciding of the Complaint. But genrally it can take about 2 to 3 years in
deciding of the Complaints related to above offences. However, there are chances that during the course of
trial, matter can be settled with mutual consent.

Ha Ha Ha.
Do You Agree?
When you go to lodge complaint you are made to sit for some time. In
matters connected with redevelopment of building Police Officers suggest
the members of Co-operative Society that they should sort out the issues
with the builders.

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3.7 DOCTORS AND NURSING HOME

1. APPROACH OF A HARASSED DOCTOR

Ques : A Doctor is being harassed by the Office Bearers of the Society. What should be the approach of the Doctor?
Ans : As far as possible the issue should be settled amicably. The Doctor may politely inform the Society with
regards to the on going irregularities in the Society. The irregularities/illegalities that may be going on in the
Society may include:

a) Non-submission of Indemnity Bond by the Managing Committee Members;

b) Not paying Income Tax;
c) Not taking steps against the unauthorised construction;
d) Not issuing passbook to the Members;
e) No presenting receipts and payment Accounts;
f) Not circulating Audit Report along with comments of the Auditors;
g) Not submitting Audit Rectification Report to the Members;
h) Not deducting tax at source of payment made to contractors;
i) Not obtaining permission from the BMC for all major repairs and not paying dues towards water and
debris charges for the major repairs;
j) Not collecting simple interest from the defaulting Members;
k) Not maintaining cash as mentioned in the bye-laws;
l) Not taking out insurance of the persons, who are handling the finance of the Society;
m) Not taking steps to ensure that unauthorised construction is removed;
n) Not keeping the funds of the Society in Co-operative Bank as per the provisions of Section 70 of the
Maharashtra Co-operative Societ’s Act.
o) Not displaying important Circulars on the Notice Board of the Society;
p) Collecting huge amounts at the time of transfer of premises. Basically the transfer is a contract
between the Transferor and the Transferee. The transfer fee in the earlier years was Re. 1/, which with
the passage of time increased to Rs. 50/- and now it is Rs. 500/-. The maximum amount that can be
collected at the time of transfer is Rs. 25,000/-;
q) Not repairing the terrace of the Societies building;
r) Not making huge amounts by Account Payee Cheques;
s) Not investing the amounts collected towards the repair fund and Sinking Fund in long term investment;
t) Not conducting Managing Committee Meeting every month;
u) Not taking steps to obtain conveyance of the Society;
v) Waiving of certain amount of defaulting Members;
w) Collecting Non Occupancy Charges in excess of the Circular dated 01.08.2001 issued by the
Co-operative Department, which stipulates that the Non Occupancy Charges cannot exceed 10% of
the Service Charges, etc.
Note: The views mentioned hereinabove are our personal views.

Ques : A Doctor is getting a fee of say Rs. 1,00,000/- (Rupees One lakh Only) from five hospitals. All the five
hospitals are not registered with the Charity Commissioner. What is the position with regards to hospitals
which are registered with the Charity Commissioner? Will he have to pay Service Tax?
Ans : Service Tax has to be collected by the service provider. In the given case the Service Tax Authorities Will
recover Service Tax from the Doctor. In the interest of the Doctor, he has to bill the hospitals Service Tax
@12.24% to his fee. Service Tax is applicable under the category Business Support Services, which is
mentioned in Sec. 65(104c) of the Service Tax Act.

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It needs to be emphasized that if the hospitals are registered with the Charity Commissioner, in such a
situation Service Tax need not be collected by the Doctor from such hospitals, if his gross receipts are less
then Rs. 4,00,000/- u/s. 65(104c).

2. BUSINESS SUPPORT SERVICE

Ques : Please explain what all items are included in Business Support Service?
Ans : The term Business Support Service (Se. 65[104c]) has been included with effect from 01.05.2006. The
definition of the same is as under:-

Sec. 65(104c) – “Support services of business or commerce” means services provided in relation to busi-
ness or commerce and includes evaluation of prospective customers, telemarketing, processing of pur-
chase orders and fulfillment services, information and tracking of delivery schedules, Managing distribution
and logistics, customer relationship Managing services, accounting and processing of transactions, opera-
tional assistance for marketing, formulation of customer service and pricing policies, infrastructural support
services and other transaction processing.
Explanation – For the purposes of this clause, the expression “infrastructural support services” includes
providing office along with office utilities, lounge, reception with competent personnel to handle messages,
secretarial services, internet and telecom facilities, pantry and security.

The implication of the same is that if any services are rendered with regards to business activity, then
Service Tax has to be paid thereon. The implication of the definition of Business Support Services is
not understood by many persons and a lot of litigation is likely to come up in the days to come as
regards interpretation of Business Support Service related issues.

3. COMMERCIAL PREMISES SUB-LETTED WITH FURNITURE

Ques : An individual Member is having commercial premises with furniture and fixtures. He gives the same on Leave
and License. Is Service Tax applicable?
Ans : Even if commercial premises with furniture and fixtures are given on Leave & License, in my opinion Service
Tax is not applicable. However, if secretarial services like providing staff, upkeep of premises, security
services. The same would become under Business Support Services.

4. DOCTOR SUB-LETTING HIS RESIDENTIAL PREMISES

Ques : A doctor having a residential Flat. He gives the same on Leave and License. Is Service Tax applicable?
Ans : In our opinion Service Tax Will not have to be paid by the doctor if his Flat is given on Leave & License and
the license fee exceeds the taxable limit.

5. DOCTOR SUB-LETTING HIS COMMERCIAL PREMISES

Ques : An individual Member is having commercial premises. He gives the same on Leave and license to an indi-
vidual. Is Service Tax applicable?
Ans : In our opinion Service Tax Will not have to be paid by the Member if the premises are given on Leave &
Licence to an individual and the same exceeds the taxable limit.

6. DEVELOPMENT CONTROL RULES RELATING TO NURSING HOMES

Ques : What are the DCR pertaining to Nursing Home in Co-op. Societ’s?
Ans : The provisions of Development Control Rules 51 & 52 have to be considered which are reproduced hereunder
51. Purely Residential Zone (R-I Zone) – Ancillary uses permitted:

The provisions of Development Control Rule No. 51 clearly stipulates that apart from residential use medical
dispensary or Dental clinic and ancillary uses to the extent of 50% floor space shall be permitted in buildings
situated in purely residential zones and such types of activities are permitted with restrictions on Ground
floor, or just above stilt or 1st floor.
(i) Medical and Dental Practitioner’s dispensaries or clinics, including pathological or diagnostic clinics
with a restriction of one dispensary or clinic per building to be permitted on the ground floor, on the
floor just above the stilts or on the first floor.

(ii) Nursing Homes, polyclinics maternity homes and medical practitioners / consultants in different
disciplines of medical sciences in independent buildings or independent parts of buildings on the

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ground floor, first floor and second floor with separate means of access / staircase from within the
building or outside, but not within the prescribed margin open spaces in any case, and with the
Special permission of the Commissioner.

52. Residential Zone with Shop Line (R-2 Zone):

The residential zone with shop line (R-2 Zone) in which shopping Will be permissible as indicated
herein Will comprise: -

(a) Plots in a residential zone along roads on which the shop line is marked on the development plan.

(b) Plots in a residential zone along roads having existing or prescribed width of and between 18.3 m and
31 m. in the suburbs and extended suburbs.

(c) Plots in a residential zone along roads having existing or prescribed width of and between 24 m. and
31 m. in the Island City.

No new shops Will, however, be permitted on plots in the residential zone with a shop line (R-2 Zone)
which about and are along the following roads, even if a shop line is marked on such roads in the
development plan except what is permitted by way of convenience shopping.

7. ENTRY OF PATIENTS & VISITORS

Ques : Is your patient allowed to enter the Society with emergency problem in odd hours? Can the Society restrain
patients coming to clinics at odd hours ?
Ans : In our opinion the Society has got no right to restrain any patient coming to clinic at odd hours as necessity
gives no option. Similarly in emergency one can be forced to approach the clinic. This is a matter related to
health, therefore such type of restriction cannot be placed even it is not in the interest of persons residing in
the Society itself.

8. ENCROACHMENT OF OPEN SPACE

Ques : A Doctor has purchased two premises facing each other which are last two shops in the building. There is an
open space between the two shops which can be utilized by anyone. Does this give shop permission to
encroach the open space ?
Ans : In our opinion open space belongs to the Society. The Doctor has no right to encroach the open space.

9. FEE RECEIVED FROM DIFFERENT NURSING HOMES

Ques : A Doctor is rendering services to six Nursing Homes and he is getting a yearly income of Rs. 1,00,000/-
(Rupees One lakh Only) from each of the Nursing Homes. Will he have to pay Service Tax?
Ans : If a Doctor is rendering services to six Nursing Homes, he has to bill each of the Nursing Homes for Service
Tax. The Doctor is duty bound to pay the Service Tax. In my opinion, if the Doctor does not collect
Service Tax, then also he is liable to pay the same.

10. FORMALITIES PERTAINING TO CHANGE OF USER

Ques : What are the formalities pertaining to change of user?
Ans : Change of User : For any Internal change in the premises of a clinic, nursing home the Doctor is required to seek
permission of BMC as well as the Society. In a number of cases even the report of Structural Engineer / Architect
is also essential for change in the premises of the Society. If any Doctor wish to convert his clinic by using the
adjacent room by pulling down bricks wall for that purpose also above referred premises are essential.

Sub Section 3 of the DCR 48 stipulates that advertisement board put up on the door or in front of shop shall
be permitted. Shop keepers have the right to use the open space in front of shop premises.

11. HARASSMENT OF DOCTORS

Ques : What should be done if the office bearers of the Society harass a Doctor ?
Ans : First and foremost a polite reminder should be sent to the Managing Committee Members regarding the
harassment or nuisance at the hands of any of the Managing Committee Members. Thereafter a legal notice
should be served on each of the Managing Committee Members. The said legal notice must also stipulate
that the present Managing Committee Members have not submitted Indemnity Bond in form M-20 as per

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directive of the Co-operative Department. Practically very rarely Managing Committee Members of the
Co-operative Societies submit Indemnity Bond in form M-20. Doctor can also pin point various irregularities
of the Managing Committee Members or office bearers to get rid of harassment meted out to him. In case no
proper response is received then he can approach the Court of Law. If the Doctor is a Member of the Society
then in our opinion the Jurisdiction lies with the Co-operative Court. The Doctor should claim for damages
from the Society and/or from the Managing Committee Members for their various acts of omission and
commission.

12. ITEMS NOT INCLUDED IN FSI

Ques : Which are the items that are not included in FSI ?
Ans : Niche, drying space or flower bed area utilized for the business activities is not include in FSI calculation. In
our opinion the above said area cannot be utilized by Doctor business activities by converting the Niche/
flower bed area for business related activities.

13. LEGAL POSITION OF CLINIC IN A BUILDING

Ques : What are the legal position of a Clinic in a residential building?
Ans : Answer to this question Will depend upon the Development Control Rule 51 and bye-laws of the Society. As
per Development Control Rules (DCR) of The Mumbai Municipal Corporation Act,1888 Rule No. 51 Purely
Residential Zone (R-I Zone)- Ancillary uses permitted. Relevant clauses of DCR 51 are reproduced as under

51. Purely Residential Zone (R-I Zone) – Ancillary uses permitted :

The provisions of Development Control Rule No. 51 clearly stipulates that apart from residential use medical
dispensary or Dental clinic and ancillary uses to the extent of 50% floor space shall be permitted in buildings
situated in purely residential zones and such types of activities are permitted with restrictions on Ground
floor, or just above stilt or 1st floor.

(ii) Medical and Dental Practitioner’s dispensaries or clinics, including pathological or diagnostic clinics
with a restriction of one dispensary or clinic per building to be permitted on the ground floor, on the
floor just above the stilts or on the first floor.

(iii) Nursing Homes, polyclinic’s maternity homes and medical practitioners / consultants in different
disciplines of medical sciences in independent buildings or independent parts of buildings on the
ground floor, first floor and second floor with separate means of access / staircase from within the
building or outside, but not within the prescribed margin open spaces in any case, and with the
Special permission of the Commissioner.

As per the provisions of bye-laws in Housing Societ’s it is the discretion of the Managing Committee
and/or General Body, if anyone wish to convert a shop or residence into a Clinic or Nursing Home. It
is necessary to apply to the Society for granting permission and after the approval of the Managing
Committee and/or General Body the said person can run a clinic in the vicinity of the building.
But as of right, he cannot claim so because in the Co-operative Housing Societ’s an important issue
has to be considered with regards to Pollution, Nuisance if it is in a purely residential Zone. If the
clinics of such nature creates pollution and nuisance then in that case the Society is justified in
objecting starting of such clinic or Nursing Home.

Further more, Housing Societ’s can get their bye-laws amended to this effect if such things are
required in the interest of the Society at large. There is a recent trend in the judiciary to permit change
of user in circumstances but in the Housing Societ’s discretion lies with the General Body to allow a
person to run a clinic in the vicinity of the said Housing Society.

The Development Control Rules only provides for permission to run a clinic in a residential zone. But
the provisions of DCR cannot over ride the provisions of Maharashtra Co-operative Societ’s Act,1960
being a Special enactment. However, with the consent of the Society through its Managing Commit-
tee or General Body such problems can be looked into in the interest of the person concerned. This
is the legal position of a clinic in a residential building.

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14. OPEN SPACE IN FRONT OF DISPENSARY

Ques : Can the Doctor use open space in front of his dispensary?
Ans : Open space in front of the shop belongs to the Society. In our opinion it is the Society who has a right to put
restriction with regards to utilization of open space in front of the premises.

15. PRECAUTIONS TO BE TAKEN BY DOCTOR BEFORE PURCHASE OF PREMISES FROM BUILDER

Ques : What precautions one should taken by doctor when purchasing premises from a builder?
Ans : Elementary Precaution that requires to be taken by a Doctor while purchasing the premises is same
as that by any other purchaser. The Purchaser has to ensure that the builder has got necessary permission
from BMC Authorities and also obtained Occupation Certificate from BMC Authorities. Only thereafter he
should start the clinic.

The purchaser should get a Certificate from the builder that the builder is authorized by the person in whose
name the piece of land belongs. It Will be in the interest of purchaser to ensure that title of the property with
the seller is clear and marketable and the builder has Authority to sell the premises. The relevant IOD copy
should be checked before purchasing the premises.

It Will be also in the interest of the Purchaser to take help of Professionals like Lawyer, or The purchaser
should also proceed with the transaction after obtaining written advise of the professionals specialized in the
property related matter. The purchaser should also insist for a Certificate from the builder as regards carpet
area of the premises. There have been many instances where higher amount has been collected from the
purchasers but less area has been allotted that what has been booked. It needs to be emphasized that type
of property should also require investigation if the property is situated in Collector’s land i.e. B-I category
then permission from Collector is required absence of which can result substantial financial loss to the
purchaser at a later date. It would be in the interest of the purchaser to give public notice in two local
newspapers before acquiring the premises. The purchaser should also take search of the property. Stakes
in property is always high. It is advisable to take Title Clearance Certificate from an Advocate before pro-
ceeding with the transaction. If the Doctor is purchasing the premises for Nursing Home, then requirement
as regards change of user should be complied with by the parties. The Doctor should make it a point to insist
upon the Builder to inset a clause that the Builder Will at his cost obtain the change of user of the premises.
If the Builder is not Willing to insert such a clause in the Agreement, then it would be in the interest of the
Doctor to take an Undertaking from the Builder that he Will ensure that the formalities pertaining to change
of user Will be complied with by the Architect within a span of ___ months, failing which the Flat purchaser
has a right to cancel the Agreement and the Builder Will refund the entire amount collected from the Flat
purchaser. It needs to be emphasized that if the transaction is cancelled, then the parties have a right to
claim back the Stamp Duty paid by them within a period of 6 months from the date of payment of Stamp
Duty.

16. PAYMENT OF ADDITIONAL MAINTENANCE BY DOCTOR

Ques : Does a Doctor or person carrying out professional activities have to pay higher maintenance?
Ans : bye-laws of the Society stipulate that Maintenance Charges should be recovered from the allottee of the
Flat. The definition of Flat is reproduced hereunder:

Definition: - In this Act,unless the context otherwise requires,—

(a) “Flat” means a separate and self-constrained set of premises used or intended to be used for resi-
dence, or office, or show-room or shop or godown [or for carrying on any industry or business] (and
includes a garage), the premises forming part of a building [ and includes an apartment ].

Explanation:- Notwithstanding that provision is made for sanitary, washing bathing or other conve-
niences as common two or more sets of premises, the premises shall be deemed to be separate and
self contained.

There is no difference between a residential Flat or shop or the premises utilized for activities of
medical profession. In view of the same the Society is not within its right to recover additional amount
from the Members, higher maintenance charges. Of course the Society has every right to differentiate

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Chapter - 3 Question & Answers

between residential use and commercial use as are charged by the Municipal Authorities like Prop-
erty Tax and Water Charges.

Attention is drawn to the judgment delivered by the Bombay High Court in the case of Sunanda
Janardan Rangekar V/s. Rahul Apartment No. 11 Co-operative Housing Society Limited, wherein
it has been stated that irrespective of the use of the premises, the Society has no right to
charge additional amount towards maintenance. In view of the above, the Society has got no
right of whatsoever nature to charge additional amount from the Doctors towards maintenance charges.
The Society was not entitled to levy maintenance charges twice the rate of the residential premises.

17. PARKING OF VEHICLES BY VISITING DOCTORS

Ques : What should be done if the Society is not allowing Visiting Doctors to park their vehicles in the Societies
premises?
Ans : It needs to be emphasized as per Table-15 of Development Control Rules 10% of the parking space has to
be compulsorily left for visitors visiting the building.

18. SIGN BOARD OF DOCTOR

Ques : Can a Doctor affix sign board in the Society Compound ?
Ans : Yes doctor can affix the sigh board with the written consent of the Society.

Provisions of Development Control Rules are reproduced hereunder :

48. Signs and Outdoor display Structures -

(i) Residential Zone (R-I) The following non flashing and neon signs with illumination not exceeding 40
Watt light

(a) One Name plate with an area not exceeding 0.1 Sq. m. for each dwelling unit.

(b) For other users permissible in the Zone, one identification sign or bulletin board with an area not
exceeding 10 Sq. m. provided the height of the sign does not exceed 1.5 m.

(c) “For Sale” or “For Rent” signs for real estate, not exceeding 2 Sq. m. in area provided they are located
on the premises offered for sale or rent.

(ii) Residential Zones with shop lines (R-II) : Non flashing business signs placed parallel to the wall and
not exceeding 1m. in height per establishment.

(iii) Commercial zones (C-1) and (C-2) : Flashing or non flashing business signs placed parallel to the wall
not exceeding 1m. in height provided such signs do not face residential buildings.

Prohibition of advertising signs and outdoor display structures in certain cases – Notwithstanding the
provisions of sub-regulations (1) and (2), no advertising sign or outdoor display structures shall be
permitted on buildings of architectural, aesthetical, historical or heritage importance as may be
decided by the Commissioner, or on Government buildings, save that in the case of Government
buildings only advertising signs or outdoor display structures may be permitted if they relate to the
activities for the said buildings’ own purposes or related programmes.

The Commissioner may, with the approval of the Corporation, add, alter or amend the provisions in
sub-regulation (2) above.

In our opinion the Doctor cannot as a matter of right of necessity of affixing sign board in the Society
compound. However, the Doctor, while purchasing the premises from builder should take precaution
from the builder that he has every right to put up sign board in the compound of the Society. Permis-
sion of the builder should be obtained in writing because open space belongs to the Society and for
displaying such type of sign board written consent of the Society is also essential if the Society is
also registered. As on today there are number of Doctors who have displayed their sign boards in the

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vicinity of Housing Societ’s without permission of the concerned Societ’s but it is presumed that every
Managing Committee Member is aware that Doctor has displayed such board in the vicinity of the
Society. In case Doctor feels that display of sign board is essential for his profession, he should make
a request in writing to the concerned Society to get permission from the Managing Committee.
Maharashtra Co-operative Societies Act,has cast burden on Managing Committee Members to look
into the welfare of the Society and if the Society feels to point out advise of Advocate at initial stage
then it cannot set to have a right to the Society objection of the Member that he violates aims and
objects of the Society. It is an implied consent of the Society if the Society allowed the Doctor to
display signboard for a number of years.

19. UNAUTHORIZED CONSTRUCTION

Ques : There has been some unauthorized construction done in the building. What is the best way to regularize the
same ?
Ans : It needs to be emphasized that if the premises are Society then the best alternative for the Society and/or its
Members is to purchase of TDR. If the Society and builder consent for regularizing, then revised plan should
be submitted to BMC. By this way occupant Will have mental peace and can find a lasting solution to the
problems of unauthorized construction.

Ha Ha Ha.
Do You Agree.
Injections given by a doctor are effective yet at
times the activities given by retired persons who
may be office-bearers can be a cause for
concern to the doctor.

Nursing homes are utilized by one and all but as

regards nuisance the general dialogue is not in
my backyard.
Members of the Society are at times jealous of
the doctors. The reason could be that they
cannot match the expenses being incurred by
the doctor.

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3.8 QUESTION & ANSWERS RELATED TO CONSUMER COURT

1. ACTION AGAINST BUILDER

Ques : The Flat has been sold by the Builder in the year 2001. By what time he is supposed to form a Society?
Within how much time can action be initiated against the Builder for not forming of Co-operative Society, as
well as for not giving Statement of Accounts?
Ans : The Circular issued by the Co-operative Societies, dated _____ stipulates that as soon as 60% of the flat
purchasers have purchased the Flat it become the obligation of the Builder to form a Co-operative Society. In
the event the Builder does not form a Society immediately as soon as 60% of the flat purchasers have
purchased the Flat then the Builder would be liable for his various acts of omission and commission. The
term “Deficiency of Service” would include negligence as regards formation of Society. As far as the time
limit within which flat purchasers can take action against the Builder the same would be normally two years
from the date of cause of action but when a Builder is supposed to perform the statutory obligations like
formation of the Society or obtaining the Occupation Certificate or giving a conveyance in favour of the
Society these being the statutory obligations the cause continues resulting from the time and hence the
limitation will not _______ continuing cause of action as there is no time limit for statutory obligations.

2. ACTION AGAINST MANAGING COMMITTEE MEMBERS & THE CHARTERED ACCOUNTANT

Ques : If the Office bearers of the Society are not showing their documents to the member can action be initiated
against the Society and its Managing Committee members? Can action be taken against Societies
Chartered Accountant for negligence?
Ans : Yes, action can be initiated against the Society, its Managing Committee members, its professionals like
Chartered Accountant, manager for not complying with the laws of the land by approaching the Consumer
Courts.

3. APPROACHING CONSUMER COURTS

Ques : Is it advisable for the Society and its members to file case in Consumer Courts?
Ans : It is an admitted fact that the procedure in Consumer Courts is for speedy disposal of cases. Depending on
the type of matters the Society and its members should decide as to where a suit has to be filed. If the suit
pertains to matters like transfer charges, repairs, inflated billings then definitely it is in the interest of the
parties to approach the Consumer Courts. This will result not only in justice to the Complainant, but will also
ensure more sense of responsibility on the opposite party.

4. APPROACH OF CONSUMER COURTS WITH REGARDS TO CROSS EXAMINATION

Ques : What is the approach of the Consumer Courts as regards cross-examination?
Ans : Consumer Courts normally do not allow cross examination in each and every case. Many a time it is a
strategy of the opposite parties with a view to harass the Complainants or to delay the proceedings they
insist on cross examining the Witnesses of those who have filed the Affidavits. So Consumer Courts
normally allow cross examination of Witnesses only in cases of medical negligence or exceptional cases
where the cases cannot be decided on the basis of the Affidavits.

5. ARREST OF OPPOSITE PARTY

Ques : Please explain when can one insist for arrest of the opposite party if he has not complied with the order of
the Consumer Court?
Ans : Once an order is passed by the Consumer Court then one has to ensure that the said order is not challenged
in the Higher Courts. In the event the order is not challenged then the same becomes final and binding on the
parties. First and foremost polite letter should be written to the opposite party to comply with the said
order. In the event the said order is not complied with by the parties then in such situation the party may
approach the concerned Consumer Court after serving notice to the opposite party u/s. 27. Thereafter the
Court issues a notice to the opposite party as to show cause why action should not be initiated against the
opposite party for not complying with the order of the Court. Sec. 27 does provide for imprisonment for a term
up to three years and also a fine upto Rs. 10,000/- (Rupees Ten Thousand Only) for not complying with the
order of the Consumer Court.

6. AWARDING CRIMINAL SENTENCE

Ques : Can Criminal sentence be awarded by Consumer Courts?
Ans : Basically Consumer Court is a Civil Court. However, it has been observed by the Consumer Court that the act

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of the opposite party is such as to have no respect for the laws of the land and after giving reasonable
opportunity to the opposite party to ensure that the order passed by the Consumer Court is followed. Still if
the opposite party does not take any action then Consumer Courts do have right to award criminal sen-
tences to the opposite parties. It needs to be emphasized that such powers have been excised by Con-
sumer Courts. However, this is done in rare cases. The power is vested in Consumer Courts u/s. 27 of the
Consumer Protection Act.

7. BUILDER NOT FORMING A CO-OPERATIVE SOCIETY

Ques : If a Builder has not formed a Co-operative Society can action be initiated against the Builder under the
Consumer Protection Act?
Ans : Yes, Builder would be liable for action under the Consumer Protection Act, for not forming a Co-operative
Society as he has collected money for the same.

8. BUILDERS NEGLIGENCE AS REGARDS STAMP DUTY LIABILITY

Ques : The Society was formed in the year 2001. Flats were purchased in the year 1995. There has been substan-
tial increase in Stamp Duty liability on account of not executing the conveyance. In such scenario as regards
monetary jurisdiction would the Stamp Duty liability be added to the claim being put up by the Co-operative
Society?
Ans : In our opinion the same would be at the discretion of the Court.

9. CIVIL PROCEDURE CODE & CONSUMER PROTECTION ACT

Ques : Are the provisions of the Civil Procedure Code applicable to Consumer Protection Act?
Ans : Sec. 13 of the Consumer Protection Act, specifies which all provisions of the Civil Procedure Act, are
applicable. It needs to be emphasized that all the provisions of Civil Procedure Code are not applicable to
Consumer Protection Act.

10. CASE IN CONSUMER COURT

Ques : Please explain in detail how a case commences in Consumer Court?
Ans : Although there is no specific formed prescribed for the complaint it is advisable that the Complainant files a
complaint in a proper form in order to facilitate the easy adjudication of his complaint. First and foremost the
Complainant must put in his complaint (a) his full name and address, (b) the name of address of the opposite
party, (c) then the subject matter, (d) then the nature of the complaint and (e) what are the efforts that he has
taken to redress his complaint, (f) the grievance with the opposite party in which he has to narrate what is the
correspondence that has taken place and then after that the relief that he is seeking from the Consumer
Court. In this case the consumer must note that it should not be a general or a sort of a very vague prayer that
justice should be done like this. It should be a specific relief that the prayer should be very specific and it
should not be vague. Now also along with the complaint the Complainant must enclose necessary supporting
documentary evidence such as the correspondence or the bills, receipts, guarantee or warranty or the Agree-
ment whatever be the case. On the receipt of the complaint now under the Consumer Protection Act, a
nominal fee is required to be paid. On receipt of the application or rather the complaint from the Complainant
the complaint is liable to be admitted if it is fit for admission it will be admitted within 21 days after the date of
filing and then a notice will be issued to the opposite side who will be asked to file his written version within 30
days period. This 30 days period can at the most be extended by additional 15 days and no more. So
Complainant must take care and ensure that if the opposite party fails to file his written version in response to
his Complaint within 30 days plus maximum extendable period of 15 days that is 45 days then he must
approach the Consumer Court for deciding the case expert. This is the provision which is for the benefit of the
Consumers. If the opposite party files the written version then it is optional for the Complainant if in case if he
wants to file any rejoinder to that and after that the complaint is normally posted for the hearing. The hearings
in the Consumer Court are rather informal. It is open for the Complainant to appear either in person or through
his advocate or even through any authorized agent who may not necessarily be the advocate. After hearing
that both the sides the Consumer Court gives a decision which is naturally binding on both the parties. Of
course there can be an appeal against the order of the district forum or the state commission or the national
commission and any aggrieved party can file appeal against the order of the district forum or the state
commission or the national commission. In state commission, national commission or the Supreme Court
respectively within a period of 30 days from the date of receipt of the order.

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11. COMMON MISTAKES COMMITTEE BY PARTIES

Ques : What are the common mistakes committed by parties?
Ans : The common mistakes committed by the Complainant are as follows:
(i) Vague submissions are made.
(ii) The pleadings are not specific.
(iii) Pleadings are not supported with documentary evidence like cash memo, specific notices to parties,
photographs being submitted along with negatives.

The common mistakes committed by opposite parties are:

(i) Reply is not filed within 30 days.

(ii) There is general denial not specific denial.
(iii) Steps are not elaborately explained as to what action has been taken after receipt of any notice from
the Complainant.
(iv) The bona fides of the Complainants to solve the grievances of the opposite party are not properly
highlighted.

12. DIFFERENT STAGES OF A CASE

Ques : Please explain the different stages through which a case proceeds in a Consumer Court as well as the time
limit for the same.
Ans : The time limit for the different stages as to how a case commences in Consumer Court is as follows:
(a) Taking up the matter on board from the date of filing of the suit - 21 days. The case is either admitted
or rejected.
(b) Filing of the written statement by the opposite party - 30 days from the date of receipt of the notice.
Extension of 15 days may be granted at the discretion of the Court.
(c) For rejoinder of the Complainant. This is optional. Receipt at the discretion of the Court. Arguments.
Normally the same is within the back lock of the Court. It varies from Court to Court.

13. ENCASHMENT OF DECREE

Ques : Once a decree is received how the same should be encashed ?
Ans : Once a decree has been received thereafter the Attachment Certificate has to be obtained from the Collector.
If the order is not implemented the Complainant has to first ensure that the Opposite Party has not filed any
appeal so that order becomes final. It is only after the said order having acquired the finality Complainant can
initiate the proceedings for execution u/s. 35 and also against concerned parties u/s. 27 under the said
Consumer Protection Act.

14. INTERIM APPLICATION

Ques : When can interim application be made? Can interim application be made for depositing amount at the time
of submitting the petition in Consumer Courts? Can this result in levying pressure on the opposite party?
Ans : As per section _______ of the Consumer Protection Act, as and when a suit is filed interim application can
also be filed. Interim application should be made for depositing certain amounts in the Courts with liberty to
the party to withdraw the said amount.

15. IMPLICATIONS OF MAKING INTERIM APPLICATION

Ques : What are the implications of making an interim application for depositing amounts be made in Consumer
Courts?
Ans : The Complainant can while making a complaint in the Consumer Court make an application for interim
applications. The reasons for making an interim application is to put pressure on the opposite party. It is an
admitted fact that if ad interim amounts have been paid by the opposite party then the intensity to fight of the
opposite party diminishes substantially. There is a tendency in such a situation to compromise the matter
between the parties once interim amounts have been paid.

16. INTERIM APPLICATION FOR DEFECTIVE WORK

Ques : The Co-operative Society has availed the services of a Contractor. The work done by the Contractor is of
substandard quality. Can the Co-operative Society insist for interim application for depositing amounts in
Consumer Courts?
Ans : Any party while filing a suit in Consumer Courts can make an application for depositing certain amounts at

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the interim stage itself. It is at the discretion of the Court to admit the interim application or not. This would
depend on the facts and circumstances of each case.

17. INTERIM APPLICATION AND MONEY CLAIM

Ques : What is the approach of the Consumer Courts as far as interim applications are concerned in case the
application is for depositing say Rs. 50,000/- (Rupees Fifty Thousand Only)? Is money claim treated as a
claim of urgency?
Ans : Normally as regards matters connected with money claims, the approach of the Court is that there is no
urgency in the matter. However, if the balance of convenience is in favour of the Complainant then the Courts
may grant interim applications.

Ques : If a member of a Co-operative Society has been harassed by the Society say by demanding donation of
Rs. 3,00,000/- (Rupees Three Lakhs Only) can he claim back the amount by approaching the Consumer
Court?
Ans : Yes the flat purchaser who has applied for membership of the Society is a consumer and has every right to
approach the Consumer Court for refund of the abovesaid amount. The Society is supposed to collect
amount as per the provisions of the bye-laws the complaint can not only claim the excess amount collected
by the Society, but the Complainant can also claim damages for the mental agony, torture and for legal
expenses.

18. IMPLICATIONS OF ORDER PASSED BY CONSUMER COURTS

Ques : What are the implications of the orders passed by Consumer Court, What happens if the said order is not
complied with by the party?
Ans : Consumer Court is like any other Court and its orders are binding on the parties. In the event the said order
is not followed then recovery can be initiated as per sec. 25 of the Consumer Protection Act. It needs to be
emphasized just like any other Courts hereto the matter would be referred to the bailiff. It needs to be
emphasized that thereafter, the Consumer Court would issue Attachment Certificate. On the basis of the
Attachment Certificate the Collector has power to seize the assets of the party against whom the said
certificate is issued. However, experience shows that once a decree is passed there is hardly any need to
go for implementation of the Execution Certificate if the party has got founds.

19. JURISDICTION OF CONSUMER COURTS

Ques : What is the jurisdiction of the various Consumer Courts?
Ans : The limit of the district forum is Rs. 20,00,000/- (Rupees Twenty Lakhs Only) the limit of the state commis-
sion is between Rs. 20,00,000/- (Rupees Twenty Lakhs Only) to Rs. 1,00,00,000/- (Rupees One Crore
Only). The limit of national commission is Rs. 1,00,00,000/- (Rupees One Crore Only) and above.

20. JURISDICTION RELATED ISSUE

Ques : What would be the jurisdiction of the Consumer Courts when say the cause of action has arisen at X Place,
the opposite party is having its address at Y place and the Complainant is staying at Z Place?
Ans : In such a circumstances, it is at the discretion of the Complainant where he can approach. He can approach
at the place where the opposite party is residing or where the cause of action has arisen. However, he
cannot insist a suit at the place where he is residing. It would be the place where cause of action has arisen
or the residence of the opposite place. In the event there are more than one opposite party then the Courts
has the power and prerogative to decide at which place the suit can be commenced.

21. LANDMARK COURT JUDGMENTS

Ques : Please give some landmark Court Judgments pertaining to Co-operative Society related matters?
Ans : The landmark judgments pertaining to Co-operative Society matters are as under:
(a) Prerna Co-operative Housing Society Ltd. V/s. M/s. Sharma Properties Pvt. Ltd. This is regards to
Occupation Certificate.
(b) Torana Co-operative Housing Society Ltd. V/s. Shri Hiraji Dinanath Jamsandekar. The same is with
regards to criminal action against the Builder for not taking steps to form the Society and to solve the
grievances of the flat purchaser. This sentence has been awarded by the Metropolitan Magistrate
Courts. In fact in this judgment the Ld. Metropolitan Magistrate has made specific remarks that this
judgment should act as an eye-opener for persons who are having intentions of similar kind. In this
case Builder of the age more than 70 years was awarded six months imprisonment.

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(c) Lata Construction Co. & Ors. V/s. Dr. Rameshchandra Ramniklal Shah & Ors. In this case the juris-
diction of the Co-operative Societies to take up issues with regards to conveyance related matters
has been confirmed by the Consumer Courts. The same is a continuous cause of action.
(d) Jurisdiction of Corporate Court in the case of Tiruvendrum V/s. ________________, Tamil Nadu. It
has been held that Co-operative Societies are covered under the Consumer Protection Act.

22. LIABILITY ON EMPLOYEES

Ques : Can employees of a Co-operative Housing Society be made parties in Consumer Courts?
Ans : Employees of a Co-operative Society or of any other employer are not liable for the acts as the relation
between them is of a principle and an agent. The definition of Consumer as on section is as under:
“If one pursues the above said definition it is crystal clear that services provided by the Co-operative
Society, if one pursues the above said definition it is crystal clear that service of personal contract is
not included. Therefore, employees of a Co-operative Society would not be answerable. But Office
bearers of a Co-operative Society, Managing Committee members of a Society as well as profession-
als like Chartered Accounts, Architects would be liable for action under the provisions of the Con-
sumer Protection Act.”

23. LIABILITY ON OFFICE BEARERS

Ques : Can the Office bearers of a Society be made parties in Consumer Court cases for not providing services?
Ans : Co-operative Society is bound to provide services to its members. In the event the services are not provided
by the Co-operative Societies then definitely the Managing Committee members can be made parties and
would be liable.

24. LIMITATION
Ques : What is the limitation applicable to Co-operative Societies under the Consumer Protection Act?
Ans : Sec. 24 of the Consumer Protection Act, specifies the period of limitation. The same is two years from the
cause of action. So from the date of formation of Society, the limitation would be for a period of two years.

25. MISUSE OF POWER

Ques : If a Society’s Managing Committee is misusing its power can suit be filed against the Society only or against
all the members of the Managing Committee?
Ans : No doubt Society is a party to the suit, but in the interest of justice the member of the Society is well within
its rights to make the Managing Committee members also as party to the suit. The approach of the Courts
in such matters is to allow the Complainant to make the Managing Committee members as parties. It will
not be out of place to mention that the bye-laws cast a responsibility on the Managing Committee members
that they are jointly and severally liable for their various acts of omission and commission.

26. POINTS TO BE CONSIDERED WHILE LEADING EVIDENCE

Ques : What all points should be taken into consideration while leading evidence?
Ans : Normally, in the Consumer Courts leading of evidence is on the basis of the Affidavits. Only in cases like
medical negligence cases, oral evidence is allowed to be recorded and in that case the Examination In Chief
under cross-examination is allowed. Otherwise, in normal circumstances the cases are adjudicated. Evi-
dence is received only on Affidavits and the cases are decided on the basis of Affidavits by both the parties.

27. RIGHT OF INDIVIDUAL FLAT PURCHASERS

Ques : If a Co-operative Society is not formed then can individual members approach the Consumer Court or they
should form an Association and approach the Courts? Should the limit be taken on an individual basis or the
limit would be taken as on a collective basis?
Ans : If all the members are filing a representative suit then the aggregate limit would depend on the value of the
claim for all the members. It is definitely in the interest of the flat purchasers to take action against the
Builder by filing suits in the Consumer Courts.

28. STAMP DUTY LIABILITY IMPLICATIONS

Ques : Please explain the Stamp Duty implications in case of Tripartite Agreements where the first party that is the
investor has not paid the Stamp Duty. The Builder acts as a Confirming Party and the Agreement is executed
between Investor, Builder and the new flat purchaser. Who would be liable to pay the Stamp Duty?

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Ans : Basically, the Builders take an Indemnity Bond from the flat purchasers that in the event some Stamp Duty
liability occurs at any point of time, even for the transaction executed by the Builder with the investor then
the flat purchaser would be liable. However, as far as Co-operative Society is concerned, they can definitely
take up the issue against the Builder in Consumer Courts as it is a case of negligence of the Builders.

29. TACTICS TO BE EMPLOYED TO HARASS ERRING BUILDERS

Ques : What tactics should be adopted against the Erring Builders who are harassing the Societies? Can one
approach Consumer Courts?
Ans : If the Builder is harassing the Co-operative Society by not giving Statement of Accounts, not executing the
Conveyance, not forming the Society, not getting the Occupation Certificate then in such circumstances the
Co-operative Society and/or the flat purchasers are well within their rights to approach the Consumer Courts.

30. WRONGFUL ACT BY MANAGING COMMITTEE MEMBERS

Ques : What is the remedy against Managing Committee members for wrongful acts by the Managing Committee
members of harassing the members of the Society?
Ans : The members of the Managing Committee are jointly and severally liable for their various acts of omission
and commission. If they harass the members of the Society then the harassed member has a right to
approach the Consumer Courts not only against the Society but also against the Managing Committee
members of the Society.

Ha Ha Ha.
Do You Agree
Like many other courts Consumer Court is facing problems
related to manpower shortage, infrastructure related
problem.

NAUGHTY
Office bearers of a society can be given good activity by
approaching Consumer Courts for charging exorbitant
amount as Transfer Charges, Non-Occupancy Charges.

Filing interim application can result in some pressure on

the Opposite party.

Builders settle the matter faster if the purchaser approaches

Consumer Courts.

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CHAPTER 4

SECTIONS & RULES OF MAHARASHTRA CO-OPERATIVE

SOCIETIES ACT & BOMBAY STAMP ACT
4.1 VARIOUS SECTIONS OF MAHARASHTRA CO-OPERATIVE SOCIETIES ACT, 1960
I PRELIMINARY
1. Short title, extent and commencement.
2. Definitions.

II REGISTRATION
3. Registrar and his subordinates.
3A. Temporary vacancies.
4. Societies which may be registered.
5. Registration with limited or unlimited liability.
6. Conditions of registration.
7. Power to exempt Societies or class conditions as to registration.
8. Application for registration.
9. Registration.
10. Evidence of registration.
11. Power of Registrar to decide certain questions.
12. Classification of Societies.
13. Amendment of bye-laws of Society.
14. Power to direct amendment of bye-laws.
15. Change of name.
16. Change of liability.
17. Amalgamation, transfer, division or conversion of Societies.
18. Power to direct amalgamation, division and reorganisation in public interest, etc.
18A. Amalgamation of Co-operative Banks.
18B. Amalgamation of primary agriculture credit Societies.
18C. Reorganisation of Societies on account of alteration of limits of local areas in which they operate.
19. Reconstruction of Societies.
20. Partnership of Societies.
20A Collaboration by Societies.
21. Cancellation of Registration.
21A. De-registration of Societies.
III MEMBERS AND THEIR RIGHTS AND LIABILITIES
22. Persons who may become member.
23. Open membership.
24. Nominal, associate and sympathiser member.
25. Cessation of membership.
25A. Removal of name of members from membership register.
26. No rights of membership to be exercised till due payments are made.
27. Voting powers of members.
28. Restrictions on holding of Shares.
29. Restrictions on transfer or charge on Share or interest.
30. Transfer of interest on death of member.
31. Share or interest not liable to attachment.
32. Rights of members to see books, etc.
32A. Certain Societies to give pass books to members and entries in such book evidence of amount due.
33. Liability of past member and estate of deceased member.
34. Insolvency of members.
35. Expulsion of members.
IV INCORPORATION, DUTIES AND PRIVILEGES OF SOCIETIES
36. Societies to be bodies corporate.
37. Address of Societies.

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38. Register of members.

39. Copy of Act, etc to be open to inspection.
40. Admissibility of copy of entry as evidence.
41. Exemption from compulsory registration of instrument relating to Shares and debentures of Society.
42. Power to exempt from taxation, power to refund.
43. Restrictions on borrowings.
44. Regulation of loan making policy.
44A. Limit on interest in certain cases.
45. Restrictions on other transactions with non-members.
46. Charge and set-off in respect of Share or interest of members.
47. Prior claim of Society.
48. Charge and immovable property of member borrowing from certain Societies.
48A. Deductions from sale price of certain agricultural produce to meet Society’s dues.
49. Deductions from salary to meet Society’s claim in certain cases.
V STATE AIDS TO SOCIETIES
50. Direct partnership of State Government in Societies.
51. Indirect partnership of State Government in Societies.
52. Principal State Partnership Fund.
53. Subsidiary State Partnership Fund.
54. Approval of State Government for purchase of Shares.
55. Liability to be limited in respect of certain Shares.
56. Restriction on amount of dividend.
57. Indemnity of Apex and Central Societies.
58. Disposal of Share Capital and Dividend, etc.
59. Disposal of Principal or Subsidiary State Partnership Fund on winding up of Apex or Central Society.
60. Principal or Subsidiary State Partnership Fund not to form part of assets.
61. Agreement by State Government and Apex Societies.
62. Other forms of State aid to Societies.
63. Provisions of this chapter to override other laws.
VI PROPERTY AND FUND OF SOCIETIES
64. Funds not to be divided.
65. Ascertainment and appropriation of profits.
66. Reserve Fund.
67. Restrictions on dividend.
68. Contribution to education fund of the State Federal Society.
69. Contribution to public purpose.
69A Contribution of Co-operative State Cadre of Secretaries of certain Societies and establishment of
Employment Fund for such Cadre.
70. Investment of Funds.
71. Employees’ Provident Fund.
71A. Funds not to be utilized for certain proceedings filed or taken by or against officers in personal
capacities.

VII MANAGEMENT OF SOCIETIES

72. Final authority of Society.
73. Committee, its powers and functions.
73-IA Election to more than one seat on committee of Society including specified Society.
73-IB Powers of State Government to postpone election.
73-IC Election to notified Societies.
73-ID Motion of no-confidence against officers of Societies.
73A Disqualification for being designated officer simultaneously of certain categories of Societies or for
being designated officer of the Society for more than ten years.
73AA Designated officer who is associate Councillor to cease to be designated officer on ceasing to be such
Councillor.
73-AB Cessation of membership of committee held by viture of office under Government, etc.
73-B Reservation of seats on committees of certain Societies for Schedule Castes, Schedule Tribes Other

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Back ward Classes, De-notified Tribes (vimukta Jatis), Nomadic Tribes, Special Backward Classes
and for members of weaker section and election thereto.
73-BB Reservation of seats for employees on committees of certain Societies.
73-BBB Reservation of seats on committees of Societies for women members and election there to.
73-C Reservation on representation of certain class of members on committee of certain Societies and
for being designated officers.
73-D Society’s nominee on other Society not eligible to be designated officer except in a federal Society.
73E In specified Societies, members not having minimum number of transactions of certain monetary
limits not entitled to be designated officers.
73F Member who or whose near relation is dealing in goods for purchase of which loans are given by a
Society not eligible to be on its committee.
73-FF Disqualification for membership of committee.
73-FFF Eligibility for re-appointment or re-election as member of committee.
73-G Provision for conduct of election to committees and of officers of certain Societies and term of office
of member of such committees.
73-H Responsibility of committee to hold election before expiry of term.
74 Appointment of Manager, Secretary and other officers.
75 Annual General Meeting.
76 Special General Meeting.
77 Acts of Societies etc. not to be invalidated by certain defects.
77A Appointment of member of committee, new committee or administrator where there is failure to
elect member, to constitute committee or where committee does not enter upon office.
78 Power of removal of committee or member thereof.
79 Registrar’s power to enforce performance of obligations.
79A Government’s power to give directions in the public interest, etc.
79AA. Registrar’s power to give directions to frame regulations.
79B. Registrar’s power to remove member for failure to supply his agricultural produce to processing Society.
80 Registrar’s power to seize records, etc.

VIII AUDIT, INQUIRY, INSPECTION AND SUPERVISION

81. Audit.
82. Rectification of defects in Accounts.
83. Inquiry by Registrar.
84. Inspection of books of indebted Society.
85. Cost of inquiry and inspection.
86. Recovery of costs.
87. Registrar to bring defects disclosed in inquiry or inspection to notice of Society.
88. Power of Registrar to assess damages against delinquent promoters, etc.
88A. Deposits towards fees of enquiry.
89. Power to enforce attendance, etc.
89A. Power to respect working of Society.
90. Constitution or recognition of federal authority to supervise working of Society.

IX SETTLEMENT OF DISPUTES
91. Disputes.
91-A. Constitution of Co-operative Courts.
92. Limitation
93. Transfer of disputes from one Co-operative Court to another and suspension of proceedings in
certain cases.
94. Procedure for settlement of disputes and power of Co-operative Court.
95. Attachment before award or order and interlocutory orders.
96. Decision of Co-operative Court.
97. Appeal against decision under Section 96 and Order under Section 95.
98. Money how recovered.
99. Private transfer of property made after issue of certificate void against Society.
100. Transfer of property which cannot be sold.
101. Recovery of arrears due to certain societies as arrears of land revenue.

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LIQUIDATION -X
102. Winding up.
103. Appointment of Liquidator.
104. Appeal against order of winding up.
105. Power of Liquidator.
106. Effect of order of winding up.
107. Bar or suit in winding up and dissolution matters.
108. Audit of Liquidator’s accounts.
109. Termination of Liquidation proceedings.
110. Disposal of surplus assets.
X – A INSURED CO-OPERATIVE BANK
110-A. Order for winding up, reconstruction, suppression of committee, etc. of Insured Co-operative Bank
not to be made without sanction or requisition of the Reserve Bank of India.
XI AGRICULTURAL AND RURAL DEVELOPMENT BANK
111. Application of Chapter XI to Agricultural and Rural Development Bank.
112. State and other Agricultural and Rural Development Bank.
112A. District Loan Committee, its constitution, term of office of delegates, casual vacancies, power of such
committee
112AA. Election of delegate as member of Agricultural and Rural Development Bank from City of Bombay
District and Bombay Suburban District.
112B. General Body and committee of Agricultural and Rural Development Bank.
112C. Deleted.
113. Appointment, powers and functions of Trustees.
114. Issue of Debentures.
115. Guarantee by State Government.
116. Vesting of property in Trustee and Debenture holders’ charge on assets.
117. Power of Agricultural and Rural Development Banks to advance loans and to hold lands.
118. Deleted.
119. Order granting loan conclusive of certain matters.
120. Priority of Mortgage.
121. Mortgages executed in favour of Agricultural Land Rural Development Banks to stand vested in
State Agricultural and Rural Development Bank.
122. Registration of mortgage or lease executed in favour of Agricultural and Rural Development Banks.
123. Mortgages not to be questioned on insolvency of mortgagors.
124. Deleted.
125. Mortgages executed by managers of Joint Hindu Families.
126. Section 8 of XXXII of 1956 to apply to mortgages to Agricultural and Rural Development Banks,
subject to certain modifications.
127. Restrictions on lease.
128. Agricultural and Rural Development Bank to receive money and give discharge.
129. Power of Agricultural and Rural Development Bank where mortgaged property is destroyed or
security becomes insufficient.
130. Rights of Development Bank to buy mortgaged property.
131. Recovery of loans by Development Banks.
132. Power of distrain.
133. Sale of mortgaged or encumbered property.
133A. Mortgaged or encumbered property of Tribal not to be sold to non-tribal at public auction under
section 133.
134. Confirmation of sale.
135. Disposal of sale-proceeds.
136. Certificate of purchase, delivery of property and title of purchase.
137. Recovery of loans on certificate by Registrar.
138. Mode of recovery by Collector.
139. Offices or members of family not to bid at auction sales.

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140. Section 40 of the Bom. XXVIII of 1947 not to apply to alienation in favour of Agricultural and Rural
Development Banks.
141. Provision for Guarantee Funds to meet certain losses.
142. Registrar’s power to permit, any Society to function as an Agricultural and Rural Development Bank.
143. Service of notice.
143A. Transfer of rights and liabilities of Government in respect of schemes sanctioned under Bom. 38 of
1942.
144. Power of Committee to State Agricultural and Rural Development Bank to supervise State Agricultural
and Rural Development Bank and make regulation.
144-1A. Reorganisation, amalgamation or division of Agricultural and Rural Development Banks in public
interest, etc.

XI-A ELECTIONS OF COMMITTEES & OFFICERS OF CERTAIN SOCIETIES

144-IB Deleted. Chapter XI - A Elections of Committes & Officers of certain Societies.
144-A Application of this Chapter and definitions.
144-B. When elections to be held.
144-C Conduct of elections.
144-D Cost of conducting elections.
144-E Disqualification for membership.
144-F Account of election expenses, maximum thereof and lodging of account.
144-G Disqualification for failure to lodge account of election expenses.
144-H Removal or reduction of period of disqualification.
144-I Corrupt practices.
144-J Maintenance of secrecy of voting.
144-K Officers, etc., at elections not to act for candidates or to influence voting.
144-L Prohibition of canvassing in or near polling station.
144-M Penalty for disorderly conducting or near polling stations.
144-N Penalty for misconduct at the polling station.
144-O Penalty for illegal hiring or procuring of conveyances at elections.
144-P Breaches of official duty in connection with election.
144-Q Removal of ballot paper from polling station to be an offence.
144-R Other offences and penalties therefore.
144-S Application of Section 148 to offences under this Chapter subject to certain modifications.
144-T Disputes relating to elections to be submitted to the Commissioner of other specified officer.
144-U Deposit towards costs for hearing and power to awards costs.
144-V Contents of petition.
144-W Relief that may be claimed by the petitioner.
144-X Power to make rules for purposes of this Chapter.
144-Y Special provision for election of officers of specified Societies.
XII OFFENCES AND PENALTIES
145 Prohibition of use of the word “Co-operative”.
146 Offences.
147 Punishments for offence under section 146.
148 Cognizance of offences.
148A. Contempt of Co-operative Courts and of Co-operative Appellate Court.
XIII APPEALS, REVIEW AND REVISION
149. Maharashtra State Co-operative Appellate Court.
150. Review of orders of Co-operative Appellate Court.
151. Co-operative Appellate Court to have power of Civil Court.
152. Appeals.
152A. Appeal against rejection of nomination paper at election.
153. Extension of period of limitation by appellate authority in certain cases.
154. Revisionary powers of State Government and Registrar.
CHAPTER XIII-A
MAHARASHTRA STATE CO-OPERATIVE COUNCIL
154A Constitution of State Co-operative Council, its functions, etc.

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XIV MISCELLANEOUS
155. Recovery of sums due to Government.
156. Registrar’s powers to recover certain sums by attachment and sale of property.
157. Power to exempt Societies from provisions of Act.
158. Delegation of power of Registrar to certain authorities and officers.
159. Branches, etc. of Societies outside the State.
160. Handing over records and property to new Chairman on election.
160A. Members of State Legislature and certain local authorities not to be remunerated while holding certain
offices in Societies.
160B. Members of committees not entitled to traveling allowance, daily allowance, etc., at a rate higher than
the maximum prescribed.
161. Registrar and other officers to be public servants.
162. Indemnity far acts done in good faith.
163. Bar of jurisdiction of Courts.
164. Notice necessary in suits.
165. Rules.
166. Repeal, saving and construction.
167. Companies Act not to apply.
4.2 VARIOUS RULES OF MAHARASHTRA CO-OPERATIVE SOCIETIES RULES, 1961
THE MAHARASHTRA CO-OPERATIVE SOCIETIES RULES, 1961
I PRELIMINARY
1. Short title and extent.
2. Definitions.
II REGISTRATION
3. Deleted.
4. Application for Registration and Registration Fees.
5. Registration.
6. Form of report under section 9(2).
7. Refusal of Registration.
8. Matters in respect of which Registrar may direct Society to make bye-laws or Society may make
bye-laws.
9. First bye-laws of a Society.
10. Classification and sub-classification of Societies.
11. Maintenance or register.
12. Amendment of bye-laws.
13. Manner of calling upon Society to make amendment to bye-laws.
14. Change in name of Society.
15. Change of liability.
16. Amalgamation, transfer of assets and liabilities, division or conversion of Societies.
17. Direction by Registrar for amalgamation, division and reorganisation of Societies.
18. Reconstruction of a Society.
18A. Conditions for realising the assets and liquidating the liabilities of the de-registered Society by the
Official Assignee.
18B. Purposes for investment of surplus by the Registrar.
18C. Manner of issue of public notice of the proceedings of de-registration of Society.

III MEMBERS AND THEIR RIGHTS AND LIABILITIES

19. Conditions to be complied with for admission for memberships, etc.
19A. Procedure for tendering application to the Registrar for membership under section 23 (1A).
20. Procedure for admission of joint members and minors and persons of unsound mind inheriting the
Share or interest of deceased member.
21. Withdrawal of Membership.
22. Voting rights of individual member in a Federal Society.

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23. Valuation of Shares.
24. Procedure for transfer of Shares.
25. Nomination of persons.
26. Registration of nominations.
27. Supply of copies of documents by Societies and fees therefore.
28. Expulsion of Members.
29. Procedure or expulsion of Members.
30. Inspection of documents in the Registrar’s officer by members of Societies and the scale of fees for
supply of copies of documents.
IV INCORPORATION, DUTIES AND PRIVILEGE OF SOCIETIES
31. Procedure for change of address of Societies.
32. Registrar of Members.
33. List of Members.
34. Certified Copies of entries in books of Societies.
35. Conditions for borrowings by Societies with limited liability.
36. Conditions for borrowings of Maharashtra State Co-operative Bank.
37. Conditions for borrowings of Land Development Banks.
38. Loans and deposits from non-members in unlimited liability Societies.
39. Raising of funds by Societies.
40. Additional conditions for raising funds by Societies.
41. Maintenance of liquid resources and distribution of assets.
42. Regulation of loans to be granted by Societies.
43. Conditions to be complied with by members applying for loans.
44. Credit limit by non-credit Societies.
45. Restrictions on borrowing from more than one credit Society.
45A. Limits on loans against fixed deposits.
46. Manner on recalling Loan.
46.A Restrictions on borrowing from non-members.
46B Restrictions on credit sales to non-members.
47. Restrictions on transactions with non-members.
48. Form of declarations can be made by members borrowing loans from certain Societies and conditions
on which any charge in favour of a Society shall be satisfied.
V PROPERTIES AND FUNDS OF SOCIETIES
49. Writing off of bad debts and losses.
49A. Calculations of net profits.
50. Appropriation of profits.
51. Amounts to be deducted by a Society from its profit before arriving at its net profits.
52. Bonus and Dividend Equalization Fund.
53. Rates of annual contribution to education fund of State Federal Society.
53A. Rates of annual contribution of Co-operative State Cadre Employment Fund.
53B Manner of contributions to be made under the rule 53 A.
54. Utilisation and investment of reserve fund.
55. Investment of other funds.
56. Maintenance and administration of provident Fund.

CHAPTER VI
ELECTION TO NOTIFIED SOCIETIES, ETC.
56A. Manner of election to notified Societies.
56B. Provisional list of voters.
56C. Particulars to be included in the provisional list of voters.
56D Claims and objections to the provisional list of votes, and the final list of voters.
56E. Appointment of Returning Officers, Assistant Returning Officers and such other Officers required to
conduct the elections.
56F. General duty of Returning Officer.
56G. Polling Stations.
56H. Appointment of Presiding Officer and Polling Officer.

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56I. General duty of Presiding Officer and Polling Officer.
56J. Appointment of dates etc. for various stages of an election.
56K. Manner of publication of election programme under rule 56J.
56L Manner of publication of election programme under rule 56 K.
56M. Nomination of candidates.
56N. Presentation of nomination paper and requirement for valid nominations.
56O. Symbols for elections.
56P. Deposits.
56Q. Notice of nomination and time and place for the scrutiny.
56R. Scrutiny of nomination papers.
56S. Publication of list of valid nominations.
56T. Withdrawal of candidature.
56U. Preparation of list of contesting candidates.
56V. Appointment of polling Agents and counting Agents.
56W. Death of candidate before poll.
56X. Uncontested elections.
56Y. Manner of voting at elections.
56Z. Ballot Box.
56A1. Form of ballot paper.
56A2 Arrangement at polling stations.
56A3. Admission to polling station.
56A4. The preparation of ballot boxes for poll.
56A5. Identification of voters.
56A6. Challenging of identity.
56A7. Safeguard against personation.
56A8. Issue of ballot paper.
56A9. Voting Procedure.
56A10. Procedure for voting where there are no separate constituencies or more than one seat to be filled in
one Constituency.
56A11. Recording of vote of blind or infirm voter.
56A12. Spoilt and Returned ballot papers.
56A13. Tendered votes.
56A14. Closing of poll.
56A15. Sealing of ballot boxes after poll.
56A16. Account of ballot papers.
56A17. Sealing of other packets.
56A18. Transmission of ballot boxes, packets etc., to the Returning Officer.
56A19. Fresh poll in case of destruction etc. of ballot boxes.
56A20. Counting of votes.
56A21. Admission for the place fixed counting.
56A22. Scrutiny and opening of ballot papers.
56A23. Scrutiny and rejection of ballot papers.
56A24. Procedure for counting of votes where there are no separate constituencies or more than one seat to
be filled in one constituency.
56A25. Counting to be continuous.
56A26. Procedure for counting of votes where there are no separate constituencies or more than one seat to
be filled in one constituency.
56A27. Recommencing of counting after fresh poll.
56A28. Recount of votes.
56A29. Declaration of result and publication of names of the members of the committee.
56A30. Return or forteiture of candidate’s deposit.
56A31. Custody of papers relating to elections.
56A32. Production and inspection of election papers.
56A33. Disposal of election papers.
56A34. Casual vacancies how to be filled in.
56A35. Election of office bearers.

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VII MANAGEMENT OF SOCIETIES
57. Prohibition against being interested in contracts, etc.
57A. Motion of no confidence against the officers of the Society.
58. Disqualification for membership of committee.
59. First General Meeting.
60. General Meeting.
61. Annual statement of accounts including balance sheet ,etc.
62. Form for the balance sheet and the profits and loss accounts.
63. Power to call annual and special general meeting .
64. Procedure for appointment, suspension and removal of members of the committee and other officers, etc.
65. Accounts and books to be kept .
66. Copies of monthly returns to be furnished to Registrar.
67. Registrar’s power to enforce performance of obligations.
67A. Direction of Registrar to the Society to make regulation on certain matters.
68. Procedure to be adopted for taking possession of books, documents, securities, cash and other
properties of the Society.
VIII AUDIT, INQUIRY, INSPECTION AND SUPERVISION
69. Procedure for appointment of auditors and for conducting audit.
70. Requisition of the federal Society for inquiry.
71. Procedure and principles for the conduct of inquiry & inspection.
72. Procedure for accessing damages against deliquent promoters, etc., under section 88.
73. Form of Rectification Report.
74. Levy of audit charges and supervision charges.
IX DISPUTES AND ARBITRATION
75. References of Disputes.
76. Registrar’s satisfaction regarding existence of a dispute.
77. Disposal of a dispute or reference to Co-operative Court.
77A. Qualification of Judges of Co-operative Courts and their appointments.
77B. Age Limit for Judges.
77C. Conditions of Services of Judges.
77D. Holidays and vacations.
77E. Procedure for hearing and decisions of disputes.
77F. Summary procedure for deciding disputes.
78. Summonses, notices and fixing of dates, place, etc., in connection with the disputes.
79. Investigation of claims and objection against any attachment.
80. Procedure for the custody of property attached under section 95.
81. Procedure for attachment and sale of property for realization of any security given by person in
course of execution proceedings.
82. Issue of proclamation prohibiting private transfer of property .
83. Procedure for execution of awards.
84. Execution of awards or order in special cases.
85. Transfer of property which cannot be sold.
86. Payment of fees for decisions of disputes.
X LIQUIDATION
87. Mode of communication of an interim order under section 102.
88. Cost of hearing appeal.
89. Appointment of Liquidator and the procedure to be followed and powers to be exercised by him.
90. Disposal of surplus assets.
91. Interest of amounts due from a Society under liquidation.
92. Disposal of records of Society whose registration is cancelled.

XI LAND DEVELOPMENT BANKS

93. Procedure for submission and consideration of applications for loans from Land Development Banks.
94. Registration of copies of instruments under Section 122.

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95. Authority of Land Development Bank to exercise powers under Section 133.
96. Appointment of Receiver and his powers under Section 133.
97. Appointment, qualification and powers and functions of a sale Officer under Section 133.
98. Procedure for distraint and sale of the procedure of the mortgaged land and sale of mortgaged property.
99. Circumstances under which the State Land Development Bank or the Trustee may take action under
section 133(2).
100. Submission of report for confirmation of sale under section 134.
101. Certificate of Purchase.
102. Sale of immovable property purchased by a Land Development Bank.
103. Certain provision of rule 107 to apply to sale of immovable property under Chapter XI of the Act.

XII APPEAL, REVIEW AND REVISION

104. Qualification of President and other members of the Maharashtra State Co-operative Appellate
Court and their appointment.
105. Constitution of authority by State Government to hear appeals which lie to that Government.
106. Procedure for presentation to an disposal of appeals by state Govt. Registras under Section 152.
XII MISCELLANEOUS
107. Procedure for attachment and sale of property under section 156.
107A. Maximum rates or traveling allowance and daily allowance and sitting fees etc., for members of
committees.
107B. Security to be furnished by officers and employees of Societies handling cash etc.
107C. Maximum amount of cash which may be handled at a time and who may be authorized.
107D. Certain payments to be made by a cheque.
107. Contributions, fees and charges to be credited to Government.
108. Communication of decision, award etc.
109. Repeal of Bombay Co-operative Societies Rules.
_______________________________________________________________________________________________
CHAPTER I
4.3 VARIOUS RULES OF BOMBAY STAMP ACT, 1958.
Preliminary Section
1. Short title, extent and commencement
2. Definitions
II STAMP DUTIES
(A)- Of the Liability of instruments to duty
3. Instrument chargeable with duty.
4. Several Instrument used in single transaction of sale, mortgage or settlement.
5. Instruments relating to several distinct matters.
6. Instrument coming within several descriptions in Schedule I.
7. Payment of higher duty in respect of certain instruments.
8. Bonds of securities other than debentures issued on loans under Act IX of 1914 or other law.
9. Power to reduce, remit or compound duties.
(B)-Of Stamps and the mode of using them
10. Duties how to be paid.
11. Use of adhesive Stamps.
12. Cancellation of adhesive Stamps.
13. Instruments stamped with impressed stamps how to be written.
14. Only one instrument to be on same stamp.
14A Alterations in instrument how to be charged.
15 Instrument written contrary to section 13,14 or 14A deemed not duly stamped.
15. Denoting Duty.
(C)-Of the Time Stamping Instruments
16. Instrument executed in the State.

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17. Instrument executed out of State.
18. Payment of duty on certain instruments or copies thereof liable to increased duty in Maharashtra State.
(D)-Of Valuations for duty
19. Conversion of amount expressed in foreign currencies.
20. Stock and marketable securities how to be valued.
21. Effect of statement of rate of exchange or average price.
22. Instruments reserving interest.
23. Certain Instruments connected with mortgages of marketable securities to be chargeable as agreements.
24. How transfers in consideration debt or subject to future payments etc. to be charged.
25. Valuation in case of annuity, etc.
26. Stamp where value of subject- matter is indeterminate.
27. Facts affecting duty to be set forth in instrument.
28. Direction as to duty in case of certain conveyances.
(E)-Duty by whom payable
29. Duties by whom payable
III Adjudication as to Stamps
30. Adjudication as to proper stamps.
31. Certificate by Collector.
32A. Instrument of conveyance, etc. undervalued how to be dealt with.
32B. Appeal.
32C. Revision.
IV Instruments not duly stamped
32. Examination and impounding of instruments.
33A. Impounding of instruments after registration.
33. Instruments not duly stamped in admissible in evidences, etc.
34. Admission of instrument where not to be questioned.
35. Admission of improperly stamped instruments.
36. Instruments impounded how to dealt with.
37. Collector’s power to refund penalty paid under section 37-sub section (1).
38. Collector’s power to stamp instruments impounded.
39. Instrument unduly stamped by accident.
40. Endorsement of instruments on which duty has been paid under section 34,39 or 40.
41. Prosecution for offense against stamp law.
42. Persons paying duty or penalty may recover same in certain cases.
43. Power of Revenue Authority to refund penalty or excess duty in certain cases.
44. Non-liability for loss of instruments sent under section 37.
45. Recovery of duties and penalties.
V Allowances for Stamps in certain cases
46. Allowances for spoiled stamps.
47. Application for relief under section 47 when to be made.
48. Allowance in case of printed forms no longer required by corporation.
49. Allowance for misused stamps.
50. Allowance for spoiled or misused stamps how to be made.
51. Allowance for stamps not required for use.
52A. Allowance for duty.
52B Invalidation of stamps and saving.

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VI Reference, Revision and Appeal
52. Control of and statement of case to Chief Controlling Revenue Authority.
53A. Revision of Collector ‘s decision under sections 32, 39 and 41.
53. Statement of case by Chief Controlling Revenue Authority to High Court.
54. Power of High Court to call for further particulars as to case stated.
55. Procedure in disposing of case stated.
56. Statement of case by other Courts to High Court.
57. Revision of certain decisions of Courts regarding the sufficiency of stamps.
VII Offence and Procedure
58. Penalty for executing etc. instrument not duly stamped.
59A. No Prosecution under section 59, if instrument admitted by Court.
59. Penalty for making false declaration on clearance list.
60. Penalty for failure to cancel adhesive stamp.
61. Penalty for omission to comply with provision of section 28.
62. Penalty for breach of rule relating to sale stamps and for unauthorized sale.
63A. Non-remittance of stamp duty within prescribed time to be offence.
63. Institution and conduct of prosecution
64. [Deleted]
65. Place of trial.
VIII Supplement Provisions
66. Books etc. to be open to inspection
67. Collector’s power to authorise officer to enter premises and inspect certain documents.
68. Power to make rules.
69. Rounding off of fraction in duty payable or allowances to be made.
70. [Deleted]
71. Delegation of certain powers.
72. Saving as court-fees.
73A. [Deleted]
73B. [Deleted]
73. Act not applicable to rates of stamp duty on bills of exchange etc.
74. Act to be translated and sold cheaply.
75. Repeal of enactments.
4.4 VARIOUS INSTRUMENTS UNDER THE BOMBAY STAMP ACT 1958
SCHEDULE I
Stamp Duty on Instruments Article
1. Acknowledgement
2. Administration Bond
3. Adoption Deed
4. Affidavit
5. Agreement or its Records or Memorandum of an Agreement
Agreement to Lease
6. Agreement relating to Deposits of Title Deeds, Pawn, Pledge or Hypothecation.
7. Appointment in execution of a Power.
8. Appraisement or Valuation
9. Apprenticeship Deed
10. Articles of Association of a company

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11. Articles of Clerkship
Assignment
Attorney
Authority to Adopt
12. Award
13. Bond
14. Attorney Bond
15. Cancellation
16. Certificate of Sale
17. Certificate or Other Document
18. Charter-Party

Ha Ha Ha
19. Clearance List
20. Clearance List
21. Clearance List
22.
23.
Clearance List
Clearance List
Do You Agree.
24. Composition Deed
25. Conveyance
26.
27.
Copy of Extract
Counterpart or Duplicate Of late film stars,
28. Customs Bonds or Excise Bonds
Declaration of any Trust
advertisement on
29. Delivery order in Respect of Goods
Deposits of Title Deeds
mass media, exclusive
30.
Dissolution of Partnership
Divorce
rights of telecasting
Dower broadcasting as well as
Duplicate
31. Entry of Memorandum of Marriage persons associated
32. Exchange of Property
Excise bond with film industry have
started receiving
33. Further Charge
34. Gift

35.
Hiring Agreement
Indemnity Bond
notices for violation of
36.
36A.
Lease
Leave and Licence Agreement
the provisions of Article
37. Letter of Allotment of Shares
Letter of Guarantee
5 (h) of the Bombay
38. Letter of Licence Stamp Act, 1958 and
39. Memorandum of Association of a Company
40. Mortgage Deed the filmy dialogues are
41. Mortgage of a Crop
42. Notarial Act not able to cut ice with
Stamp authorities.
43. Note or Memorandum
44. Notes of Protest by the Master of a Ship

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45. Order for the Payment of Money

46. Partition
Bombay Court Fees Act
47. Partnership
48. Power of Attorney
49. Protest of Bill or Note
50. Protest by the Master of a Ship
51. Reconveyance of Mortgaged Property
52. Release
53. Respondent Bond
Revocation of any Trust of Settlement
54. Security Bond or Mortgage Deed
55. Settlement
56. Share Warrant
Scrip
57. Shipping Order
58. Surrender of Lease
59. Transfer
60. Transfer of Lease
61. Trust
Valuation
62. Warrant for Goods

4.5) PRINCIPLES OF CO-OPERATIVE SOCIETIES

1. Enjoys Legal Status

PRINCIPLES OF CO-OPERATIVE SECTOR

2. Voluntary Association
3. Self help and Mutual Help
4. Democratic Controls
5. Equality : One Man One Vote
6. Open Membership
7. Social Approach/no profit Motive
8. Profits and returns to members
9. Limited interest in shares 1/5 not exceeding Rs.20000/- As per
section 28 of M.C.S act
10.Personal paricipation
11. Education and Co-operation

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™ Agricultural Marketing Society.

™ Consumer Society.
™ Co-operative Bank.
™ Central Bank.
TYEPS OF SOCIETIES

™ Corp Protection Society.

™ Farming Society.
™ General Society.
™ Housing Society.
™ Federal Society.
™ Lift Irrigation Society.
™ Processing Society.
™ Producers Society.
™ Resource Society.
™ Apex Society.
ACT & RULES APPLICABLE

™ Co-op. Societies Act under which regd.

™ Rules framed under the Act.
™ Bye-Laws approved by the registrar.
™ Notifications & Orders issued under the Power of Act,
Rules
PROVISION FOR REGISTRATION

™ Jurisdiction.
™ Societies which may be Registered.
™ Registration with limited or unlimited liability.
OF SOCIETY

™ Conditions of Registration.
™ Power to exempt societies or class of societies from con-
ditions as to Registration.
™ Application for Registration.
™ Registration.
™ Evidence of Registration.

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4.6 ) REGISTRATION OF CO-OPERATIVE SOCIETIES

STEPS FOR REGISTRATION OF

™ Appointment of Chief Promoter.

™ Name Reservation.
™ Bank Account & Deposits.
SOCIETY

™ Registration Fee.
™ Registration Proposal.
™ Registration Procedure.
™ Refusal of Registration.
™ Appeals.

Ha Ha Ha.
 Co-operative Department should have a helpline number
whereby queries of the members should be solved on
telephone as well as by one giving replies via email.
In fact this system should be introduced in all
government offices.

 There are about 36,000 laws prevailing in India. The concept of accountability on
the persons implementing the above said law’s is hardly present.

 We Fight on petty issues & Ignore Major Issues

 Today’s Law are meant to meet the social, needs of yesterday

 Managing Committee Members must make it a point to read the Bye-Laws.

 There are about 65 amendments to the Maharashtra Co-operative Society Act 1960.

 In the Maharashtra Co-operative Societies Act 1960 vast power are given to the
Registrar.

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Chapter - 5 Account of Co-operative Housing Societies
CHAPTER 5
ACCOUNTS OF CO-OPERATIVE HOUSING SOCIETIES
5.1 GENERAL
INTRODUCTION
A Co-operative Society is a Body Corporate with perpetual succession. It can acquire, hold and dispose off
properties, enter into contracts and it can sue and it can be used. In the state of Maharashtra a Society is
formed, regulated and governed and controlled by the Maharashtra Co-operative Societies Act, 1960. (Section
36 of M.C.S. Act,s 1960). All the Co-operative Societies have to maintain the records as per the Maharashtra
Co-operative Societies Act, 1960, M.C.S. Rules, 1961 and the Bye-laws of the Society.
NON-PROFIT ORGANISATIONS
There are certain institutions whose main aim is not to earn profit. They are established to provide services
and their sole motto is to render services, e.g., schools, libraries, sports clubs, hospitals and professionals
like, doctors, lawyers, Chartered Accountants, Company Secretaries and Co-operative Housing Societies,
etc. Though the main aim of these bodies is not to earn profit, but still they are interested in knowing whether
their current income is more than the current expenses or not. They are also keen in knowing the financial
position of their concern.
CO-OPERATIVE YEAR
Earlier the accounting year for Societies was a year ending on the 30th of June or other day fixed by a particular
Society with the Approval of the Registrar. However, with the amendment made in 1993, the Co-operative year
has been compulsorily made to end on 31st day of March or the Registrar from time to time for a particular
Society or a class of Societies may fix such other day as.

5.2 BOOKS OF ACCOUNTS TO BE MAINTAINED

ACCOUNT
An account is formal presentation of the Transactions pertaining to an item or person or an income or
expense an account is Generally prepared in ‘T’ form wherein the left hand side is called the debit side and
the right hand side the credit side. All accounts (except the Cash or bank), which are maintained in Cashbook,
are maintained in Ledger.
ACCOUNTING YEAR
Theoretically speaking a business may adopt any period of 12 months as its accounting year except for first
accounting year which may be less or more than a period of 12 months under Income Tax act however every
person is required (w.e.f. 1.4.1989) to adopt a uniform accounting year i.e. financial year, commencing on 1st
April and ending on 31st March next year. A person may follow a different accounting year but for the purpose
of assessing his tax liability etc he shall be required to draw up the financial statements as on 31st March and
also for each year. Thus practically financial year is the accounting year for all entries.
It is permitted to change accounting year at any time but it can be done only with approval of concerned
Income Tax officer if the business enterprise is an Income Tax payer other wise accounting year can be
changed at one’s own convenience.
1. Provisions under Section 79 of M.C.S. Act, 1960:
There are no specific provisions relating to maintenance of books of accounts and records by a Co-operative
Housing Society under the Central Act. However, the provisions of Section 79 of the M.C.S Act and Rule 65
and the Bye-laws of the Society should be considered in this regard.
According to Section 79 of the Act, the Registrar may direct any Society or class of Society to keep proper
books of accounts in relation to —-
(i) All sum of money received and expended by the Society, and the matters in respect of which receipts
and expenditure take place.
(ii) All Sales and purchases of goods by the Society
(iii) The assets and liabilities belonging to Society
(iv) He may also call for the Society to furnish such statements and returns and to produce such records as
he may require from time to time.
2. Provisions under Rule 65 of M.C.S. Rules 1961:
In accordance with Rule 65 of the M.C.S. Rules, 1961 following books relating to accounts of the Society are
prescribed in General:
a) Cash Book

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b) General Ledger and personal Ledger
c) Stock Register
d) Property Register
e) Register of Audit objections and rectifications, and
f) Such other books of account as may be prescribed from time to time by the Government. Books
of Accounts maintained should be proper and systematic and depict clear and true affairs of the Society.
In General, and without reference to any specialised business, the Society shall also maintain the
following records:
i) Investment Register
ii) Fixed Deposits Register (In case of Urban Banks and Credit Societies)
iii) Daily Cash Register, and a Register of collection from debtors in the case of Co-operative consumers
stores (Credit sales can be affected in Co-operative consumer stores against deposits from Members
and as per provisions of bye-laws)
iv) Stock Registers
Provisions under Bye-laws of Co-operative Housing Societies
As per Bye-law No. 142 and as per standard accounting principles following accounts books need to be
maintained in respect of the financial transaction of the Society.
a) The Cash and the bank book
b) The General Ledger
c) The personal Ledger (member wise monthly collection Register)
d) Bill Register (month wise charges Register)
e) Expense vouchers with receive signature authority to pass vouchers and corresponding bill and receipt
f) Monthly /quarterly bills raised on the Members for outgoing of the Society.
g) Receipts of the collection of charges transfer fees and other funds of the Society.
h) Bank passbook, check issued counters pay in slips book of the bank.
i) Issues of individual pass books to the Members in respect of their transaction with the Society.
5.3 STATUTORY REGISTERS TO BE MAINTAINED PROVISIONS UNDER M.C.S. ACT, 1960
As per Section 38 of the M.C.S. Act, 1960 Register of Members shall be maintained. It further states
as under
(1) Every Society shall keep a Register of its Members and enter therein the following particulars, that is to
say,
(a) The name, address and occupation of each member;
(b) In the case of a Society having share capital, the share held by each Members;
(c) The date on which each person was admitted a member
(d) The date on which any person ceased to be a member; and
(e) Such other particulars as may be prescribed;
Provided that, where a Society has by or under this Act, permitted a member to transfer his share or
interest on death to any person, the Register shall also show against the member concerned the name
of the member concerned the name of the person entitled to the share of the interest of the member,
and the date on which the nomination was recorded.
(2) The Register shall be prima facie evidence of the date on which any person was admitted to
Membership, and of the date on which he ceased to be a member.
Section 39 of the M.C.S. Act. 1960 states as under :
“ Every Society shall keep at the Registered address of the Society, a copy of this Act, and the rules and
of its bye-laws, and a list of Members, open to inspection to the public, free of charge during office hours
or any hours fixed by the Society therefore.
PROVISIONS UNDER M.C.S. RULES 1961
Rule 32 of the M.C.S. Rules, 1961 specifies that the Register of member shall be in form “ I “ as specified
under 38(1) of M.C.S. Act, 1960 and the same is incorporated in the Rules.
Rule 33 specifies that the list of Members to be kept by every Society under Section 39 shall be in Form ‘J’.
And the specimen of Form J is attached in the M.C.S. Rules, 1961.
PROVISIONS UNDER THE BYE-LAWS OF THE SOCIETY
As per the Bye-law No. 142 the Society is required to maintain following Registers and records.
1) Register of member in ‘I’ form.
2) The list Members in ‘J’ form.

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3) The Property Register.
4) The Share Register.
5) Sinking fund Register.
6) The audit rectification Register in ‘O’ form.
7) The Investment Register.
8) The Nomination Register.
9) The Loan Register (if loan is raised).
10) The Mortgage Register (if the property is mortgaged).
11) The Minutes book for the Managing Committee Meetings.
12) The Minutes book for the General Body Meetings.
13) The Register of deposits made with the local authority Electric Supply Company and other authorities.
14) The Register of furniture, fixture and offices equipments.
15) The Register of library books.
16) The Register of allotment of flats.
RESPONSIBILITY FOR MAINTAINING THE RECORDS
It is the responsibility of the Committee to decide the person who should maintain the above records in the
absence of any specific decision of the Committee. It will be the responsibility of the Secretary of the Society
to maintain and keep up to date the account books Registers and other records files mentioned above.
GUIDELINES ABOUT MAINTAINING THE STATUTORY REGISTERS
It is considered necessary to give in brief guidelines for maintenance of the important books and Registers.
The Guidelines are as under:
Register of Members:
(a) A Co-operative Society is constituted of persons who are Members of the Society. It, therefore, follows
that the Society should have the record to show as to who are its Members. The Society has to enter into
correspondence with its Members during the course of its business. It is therefore, necessary to have
the full address of every member. In case of a Co-operative Housing Society, Members stay in the
building of the Society. There is, therefore, no difficulty of recording the address of all the Members.
However, cases are not wanting, where some member of Co-operative Housing Societies transfer their
flats without informing the Societies and without leaving their new addresses with the Societies. In such
circumstances, the Societies find it very difficult to make any communications with such Members. The
form of application for Membership also contains the business address of the member. However, it was
noticed that Members who unauthorisedly transferred their flats, changed their business addresses
also, without informing the Societies. It should, therefore, be the practice of Societies to get the business
addresses of their confirmed as frequently as possible any at least once in a year. There are changes in
the Membership.
Some of the existing Members of the Society either as a result of transfer of shares, resignations, death
or expulsion and new Members come in their places. It is, therefore, necessary to maintain a complete
record of such changes in Membership and the addresses. It has therefore, been made obligatory
in Section 38 of the M.C.S. Act, 1960.
(b) The form ‘I’ has been prescribed under Rule 32 of the M.C.S. Rules, 1961, in which every Co-operative
Society has to maintain a Register of Members. This Member Register is available with the Federation
on payment.
c) It is noticed by the Federation that some of the Co-operative Housing Societies did not maintain the
Register or did not record the changes in Membership. It may be pointed out here that the entry in the
Members Register is the prima facie evidence of the date on which a person was admitted to the
Membership of the Society and the date on which he ceased to be the member of the Society (vide
section 38(2) of the M.C.S. Act, 1960). Non-maintenance of the Members’ Register correctly and
up-to-date may present several legal problems apart from confusion about Membership. All
Co-operative Housing Societies should, therefore, make it a point to maintain this important Register
and keep it quite upto-date for all the time.
(d) It was further noticed that some Co-operative Housing Societies did not know how to begin with
maintenance of this Register. It is, therefore, necessary to explain the procedure of maintenance of this
Register. The following paragraphs will enable the Secretary to know the procedure.

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(i) The section 2(19) (a) of the M.C.S. Act, 1960 defines a member as a person joining in the application
for registration of a Co-operative Society which is subsequently Registered or a person duly admitted to
Membership of a Co-operative Society after it is Registered. According to this definition of a member, the
persons who have signed the application for registration are the original Members of the Society after its
registration. The work of maintaining the requisite records of the Society actually starts after the
provisional Managing Committee is elected as per the bye-law No. 33A.
(ii) The Hon. Secretary of the Society should, therefore enter the names of the persons from the application
for registration, a copy of which is supplied to the Society along with a copy of the bye-laws by the
Registering Authority. All other details as required by the ‘I’ Form are available in the application for
registration and the application for Membership, Similar entries of persons admitted to Membership
after the registration of the Society should be made in the Members Register.
(iii) Some Societies had enquired of the Federation as to what date be entered in the column for date of
admission to Membership in case of a newly Registered Society. It is clarified here that the persons who
had signed the application for registration become Members, of the Society on its registration and the
date of registration of the Society should, therefore, be entered in the said column of date of admission to
Membership of the Society.
(iv) In certain cases, there is Joint or Associate Membership. The names of persons who become joint or
Associated Members on registration of the Society or who are admitted as such Members after
registration of the Society should also be entered in the Members Register below the name of the
member whose name stands first in application for registration .It may not be necessary to enter other
details in the Members Register in respect of a Joint Associate Members.
(v) There is another class of Members called Nominal Members. Such Members are not required to hold
any shares and there cannot be any transfers of shares in their cases. The question of making entries
regarding the Shares held and the shares transferred, therefore, does not arise in their cases.
List of Members (‘J’ Form) :
The Form of this Register is prescribed under Rule 33 of the M.C.S.Rules, 1961. The purpose of prescribing
this Register is clear from the columns of the Register that it should be possible for any person to see the
names of the Members, their addresses, at a glance. Although the columns of the Register are very simple,
the Federation notices that the Societies were not clear regarding the 3rd column of the Register regarding class of a
Members. It is clarified here that in a Co-operative Housing Society three types of Membership is recognised
(i) member (ii) associate/joint member (iii) nominal member. The column 3 should therefore indicate the
class to which the member belongs. The changes in Membership should be recorded in the Register as soon
changes take place.
Register of Shares:
The form of the Shares Register has not been prescribed under the M.C.S.Rules, 1961. The Federation,
has, therefore, prepared a form and kept the Register for sale. The names of the Members who are allotted
shares should appear in the Register in the same order in which they appear in the Members Register.
Minute Book for recording proceedings of the General Body Meetings and Managing Committee
Meetings:
No special form of book has been prescribed under the M.C.S.Rules, 1961. The usual practice is to use a
fullscape exercise book and to record proceedings in the same. In some Societies, the proceedings are
typed or cyclostyled and the typed or cyclostyled proceedings are pasted in the Book. The Federation has
introduced proceeding books both for the General Body Meeting and the Managing Committee Meetings.
Property Register:
No Form of this Register has been prescribed under the M.C.S. Rules, 1961. The Federation has devised a
form of this Register. However, as no entries are required to be made in this Register, frequently, no separate
Property Register is prepared. The Society may therefore, keep the required information in this form.
Register of Audit Objection and their Rectification:
(a) Every Society is required to submit Audit Rectification Report on the audit objections within a period of
three months from the date of receipt of the Audit Memo (vide Rule 73 of the M.C.S. Rules, 1961). The Form
of Audit Rectification Report has been prescribed under the Rule referred to above. It is as ‘O’ Form. A
Register of Audit Rectification Reports is also required to be maintained in the same Form. The Secretary of
a Co-operative Housing Society has to prepare an Audit Rectification Report ‘O’ Form immediately on receipt
of the Audit Memo, place it before the Meeting of the Managing Committee held next after the receipt of the

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Audit Memo and get the Rectification Report approved by the Managing Committee and arrange to send it in
triplicate to the Auditor who audited the accounts of the Society within three months of the date of receipt
of the Audit Memo. The ‘O’ Forms are available with the Federation for sale. The Secretary has also to
write the Audit Rectification Register. The Audit Rectification Register is also kept by Federation for sale.
In additional to the Books and Registers mentioned in Rule 65 of the M.C.S.Rules, 1961,
Co-operative Housing Societies are required to maintain the following Books and Registers:
(1) Investment Register:
Co-operative Societies are permitted under Section 70 of the M.C.S.Act, 1960 to invest their funds
securities specified under Section 20 of the Indian Trusts Acts, in the shares or security bonds or
debentures issued by any other Society with limited liability, in a Central Co-operative Bank or a State
Co-operative Bank, in any other Banking Company or a Co-operative Bank, approved by the Registrar.
The Co-operative Societies doing business or undertaking production activities invest their funds in one
or other modes of investment. When funds are invested, the Society investing the funds has to see
whether the investment has yielded due return, whether the return on investment is actually collected
and on maturity of investment, whether the steps have been taken to collect the amount or to reinvest
the same. It would not be possible to keep a proper watch on the investment from the above point of
view, unless a proper record of all investments in form of Register is maintained. Co-operative Housing
Societies are required to invest in Housing Finance Societies. They have also to invest their Sinking
Fund collection on long-term basis. It is therefore, necessary for them to keep this Register. The
columns of the Register are very simple and no comments are necessary on how to fill in the forms. The
Federation has kept this Register for Sale.
(2) Nomination Register:
A member is allowed to nominate a person to whom his shares and interest could be transferred after
the death of the member (Vide Section 30 of the M.C.S.Rules, 1960 and Rule 25 of the M.C.S.Rules of
1961) A member desiring to make nomination makes an application in the prescribed form. He can
revoke his nomination made earlier and file a fresh nomination. It is, therefore, necessary to keep proper
records of all such nominations and their revocations if any, so that there may be no ground for any
dispute whether nomination was made or whether earlier nomination was revoked. Rule 26 of the
M.C.S.Rules, 1961 requires a Co-operative Society to maintain a record of names and addresses of
nominees and revocations or variations in nominations the ‘I’ Form Register. However, from the ‘I’ form,
it is seen that the other details such as the date of the Managing Committee Meeting in which nomination
or revocation was recorded, the share of each nominee, where there are more than one nominee etc.,
are not provided. The Federation has, therefore, prescribed a separate Nomination Register. All
Co-operative Housing Societies are, therefore, advised to maintain this Register up-to-date. The
columns of this Register are very simple. The Federation for sale keeps it. Conclusion: Adequate
guidelines are provided above to the Managing Committee, to enable them to start working for the
Societies on right lines. The Provisional Managing Committees particularly the office-bearers should
carefully and minutely study the guidelines and the provisions in the bye-laws and administer the
working of their Societies efficiently.
5.4 PRIMARY ACCOUNTING RECORDS
RAISING OF BILLS:
The Managing Committee as per the decision of the General Body has to recover various charges towards
the outgoing of the Society from the Members. The contribution towards various funds also is fixed in the
General Body as provided in the bye - laws of the Society.
The Managing Committee has to accordingly raise the bill on every member on monthly or quarterly basis
and recover the contribution from the Members.
RECEIPTS
On making the payment by the Members towards outgoing of the Society receipt should be issued by the
member authorised by the Committee. When the Society receives any payment from the Members or from
outsiders on sale of any material or services, receipt has to be issued by the Society for having received the
money with the details.
Receipts could be for monthly/quarterly
Maintenance Charges,
Property Tax
Sinking Fund

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Repair Fund
Entrance Fees
Transfer Fees
Transfer Premium
Donations etc
Sale of scrap
Refund of deposits etc.
PAYMENT VOUCHER
This voucher is used to record all payment and other expenses paid in Cash while making payment in Cash
restrictions under the Income Tax act should be kept in mind. In case of expenses the relevant support of
expenses such as Cash memo or bill etc should be attached so far as possible in case of Cash payment
exceeding rupees Five Hundred it is necessary to affix revenue stamp on the voucher to make it legally
enforceable. The signatures of recipient should be obtained on voucher across the revenue stamp.
APPROVAL OF VOUCHERS
All the Expense & vouchers should be approved in the Managing Committee Meeting and as the token of
approval the Chairman/ Secretary or Treasurer of the Society should put their signature on the voucher along
with the Society stamp.
BOOKS OF ACCOUNTS
As provided under the double entry system the financial transaction of the Society should be recorded.
Accordingly as per the system of accounting following day books/ Ledgers are required to be maintained.
a) Monthly/quarterly collection Register,
b) Members Ledger,
c) Cash book,
d) General Ledger,
e) Journal book etc.
Cash Book:
No specific form for Cash Book is prescribed under the M.C.S.Act, 1960. A Cash Book is one of the various
important books and Registers required to be maintained by every organisation handling Cash and bank
Transactions. It is the base for all other Registers like General Ledger, personal Ledger from which final
statements of accounts i.e., Receipts & Payments Statements, Profit & Loss Account and Balance Sheet are Prepared.
General Ledger:
No form of this Ledger has been prescribed under the M.C.S.Rules, 1961. The Federation has
prepared a form of this Ledger and kept the bound Ledger books for sale. A receipt and payment statement for
any given period and trial balances on any given date could be prepared from the General Ledger. This book
is as important as a Cash Book.
Personal Ledger:
No Form of this Ledger has been prescribed under the M.C.S.Rules, 1960. The Federation has
however prepared the form and kept the bound Registers for sale. This Register differs from the General
Ledger in that the General Ledger indicates the position of any head of account while the personal Ledger
gives the Position of an account of any individual member or non-member with whom the Society has trans
actions. Entries in the Cashbook are posted in the General Ledger according to the heads of accounts, under
which sums are credited or debited in the Cashbook. In the same way entries in the Cashbook pertaining to
receipts from individual Members or other persons and payment made to individual Members or other per
sons are posted to respective accounts of the individual Members or other persons in the Personal Ledger.
5.5 ASSETS, LIABILITIES EXPLAINED
BALANCE SHEET
Balance sheet is prepared to ascertain the true financial position of a Housing Society at the end of the year.
It is a statement showing the state of affairs of a Housing Society as on a specified date. The state of affairs
includes what the Society owns and what the Society owes. It displays the properties, assets and other rights
owned by the Society on the right hand side, the liabilities to outsiders and amount invested by the Members
as capital on the left hand side.
ASSETS
Assets means right of ownership over anything valuable. Anything, which will enable the Society to get Cash
or a benefit in future, is an asset. This refers to properties that can be expressed in terms of money, e.g. plant

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& machinery, vehicles, stock, Cash etc. It also includes money due to the Housing Society from debtors for
goods and services or for money lent. Rights available to a Society such as patent or copyrights, goodwill etc.
are also included in assets.
LIABILITIES
This represents financial obligations of a Housing Society other than Members Funds. It is the amount owing
to the creditors for goods or services received or for moneys borrowed. Liabilities = Assets - Capital.
Liabilities can be divided into two categories:
(a) Current Liabilities: These are usually paid within a period of one year and are paid out of current assets.
e.g. Creditors, Bills payable, bank overdraft etc.
(b) Long term Liabilities or Fixed Liabilities:
These do not become due for payment in one year and do not require current assets for their payment
e.g. long-term loans, issue of debentures etc.,
CAPITAL
This is the amount invested by the Members in the Co-operative Housing Society. It also includes the
Surplus/ Profit of the business also, to the extent they are not withdrawn by the Members for their personal
purposes.
However, any losses/ Deficit/ deferred revenue expenditures, which may have been shown on asset side of
balance sheet, will have to be deducted from capital of the Society to ascertain true amount of the Capital.
DEBTORS (ACCOUNTS RECEIVABLE)
It represents the indebtedness of Members, customers for merchandise or services supplied to them. It is
the right of the Society to receive the money against supplies of goods or services.
CREDITORS (ACCOUNTS PAYABLE)
It represents indebtedness of business to its suppliers for merchandise or services supplied by them to the
Society. It is the obligation of Society to pay for any goods or services received by it.
5.6 FINAL ACCOUNTS OF NON-PROFIT ORGANISATION - HOUSING SOCIETY
RECEIPTS AND PAYMENTS ACCOUNTS
A Receipts and Payments Account is the summary of all Cash Transactions. It starts with the opening balance
of Cash in hand and/or at bank, which is obviously put on its debit side. All receipts in Cash (or by cheque) are
recorded on the debit side under appropriate headings. Similarly, all payments are recorded on the credit
side. All Cash Transactions are thus recorded in this account, irrespective of whether it be of capital or
revenue nature or it pertains to the current year, the previous year or the next year. The difference between
the two sides represents the Cash in hand or balances at bank, at the close of the accounting period. If,
however, the credit side exceeds the debit side, it represents the bank overdraft.
INCOME & EXPENDITURE ACCOUNT
A Receipts and Payments Account does not reveal the net income earned or loss suffered during the year.
An Income and Expenditure Account is, thus, prepared to ascertain the net surplus or deficit. It is prepared
from the Receipts and Payments Account.
The Receipts of revenue nature (pertaining to the profession) appear on the credit side of the Income and
Expenditure Account. Professional fees outstanding should be ignored, and no adjustment is required
therefore. Payments of revenue nature pertaining to the current year are taken on the debit side of the
Income and Expenditure Account. Any outstanding expense should be added and expenses paid in advance
should be deducted. Both these amounts shall also figure in the Balance Sheet. Besides, receipts and
payments of capital nature shall appear in the Balance Sheet.
5.7 GUIDELINES FOR PRESERVATION OF RECORDS
Co-operative Housing Societies are required to maintain various types of records under the provisions of
Rule 65 of the Maharastra Co-operative Societies’ Rules 1961 and as per the Bye-laws of the Society. Except
a few Co-operative Housing Societies involving large Membership, others have no separate office premises.
Normally, honorary secretaries of these Societies have to keep the records in their premises. As the Societies
advances in age, records go on piling up and it becomes a problem for them how and where to keep such
huge records. The federation realised this difficulty and decided to request the Commissioner for
Co-operation and Registrar of co-op.Societies Pune to prescribe the preservation period for all the types of
records maintained by Co-operative Housing Societies so that the Societies could destroy the records after
the prescribed periods. Accordingly, a very exhaustive list of records and the various documents maintained
by the Co-op.Housing Societies indicating different periods of preservation for different records and

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documents was prepared by the Federation and it was referred to the Commissioner for Co-operation and
the Registrar of Co-operative Societies, Pune after examination of the list accorded his approval to the
periods of preservation of the records and documents as suggested by the Federation with slight
modifications here and there. Printed list is attached herewith.
Several Co-operative Housing Societies will now have to take steps to destroy the records, which have
crossed the preservation periods. The work of destruction of the records is very important and involves a lot
of risk. The office Bearers of Societies will have to first weed out the entire records and documents so as to
avoid possibilities of destruction of any important records and documents, which have not completed the
preservation periods. After the work of weeding out of the records and documents proposed to be destroyed
complete, a detailed list of the records and documents proposed to be destroyed will have to be prepared
and circulated amongst all the Members of the Managing Committees, so that they will have sufficient time to
go through the list and ensures that no records and document which ought to be preserved is proposed to be
destroyed .The actual destruction of the records and documents should be undertaken only after the list of
records and documents proposed to be destroyed is approved by the Managing Committees.

SR.NO. DESCRIPTION PERIOD OF RETAINED

A. Audit and Inspection Notes.
1) Statutory Audit Notes of Departmental Auditors Permanent
(Including certified auditors)
2) Audit Notes of Professional Auditors Ten years
3) Inspection Notes Ten years
B. Books (Miscellaneous)
1) Bills for collection Register Five years
2) Bills Receivable Register Five years
3) Branch Ledgers Ten years
4) Cash Book Permanent
5) Draft Register Five years
6) Dead Stock Register Permanent
7) General Ledger Ten years
8) Library Register Permanent
9) Investment Register Permanent
10) Pass Books of Accounts with other Banks Ten years
11) Pay -in- slips Counterfoils Ten years
12) Power of Attorney Register Permanent
13) Receipt book counterfoils Ten years
14) Staff Salary Books Ten years
15) Standing Instruction Register Permanent
16) Stock Register (Including books) Five years
C. Capital
1) Declaration forms and Nomination forms file Permanent
2) Dividend Register and Dividend Warrant Counterfoils Seven years
3) Indemnity Bonds held in lieu of lost share Certificates Permanent
4) Member Register Permanent
5) Share Register and Share Ledger Permanent
6) Membership applications and share applications Permanent
7) Share certificate books with Counterfoils Permanent
8) Share Transfer Applications and (Share Transfer Register)
columns to be included in Share Register Permanent
D. Correspondence, Bye-law etc.
1) Branch Returns Ten years
2) File containing Act, Rules and Bye-laws and amendments to
bye-laws, Register Certificate, leaflets, Circulars, etc. Permanent
3) Correspondence file with Registrar, Assistant Register, Auditor etc. Permanent
E. Deposits Fixed Current and Savings

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1) Account Opening Forms Five years
2) Authorities to operate Five years
3) Cheque book Register of issue Five years
4) Confirmation letters Five years
5) Current account personal Ledger Ten years
6) Saving account personal Ledger Ten years
7) Resolution Certified Copies to operate Three years
8) Specimen Signature Forms Three years
9) Counterfoils of Fixed Deposit Ledger Five years
10) Fixed Deposit Ledger Permanent
11) Indemnity Bonds in the case of lost receipts of deceased depositors Permanent
F. Loans
1) Confirmation Letter Five years
2) Loan (Advance) Register and Loan Ledger Ten years
3) Normal or Maximum Credit Limit Register Five years
4) Pronotes, Letter of lien and Mortgage Bonds To be returned
from individual borrowers when a/c is closed.
G. Proceedings
1) Proceeding Books of Managing Committee and General Meeting Permanent
H. Vouchers and other Books not included above
1) Voucher including fixed deposit paid and cheques
paid when filed with the Society Fifteen years
2) Property Register ( Housing Societies ) and Banks Permanent
3) Register of Credit worthiness including property Register of Credit Six years
4) Purchase and Sales Book Permanent
5) Correspondence file regarding purchase and Sales Permanent
6) Arbitration Register Twelve years
BOOKS REQUIRED TO BE MAINTAINED UNDER RULE 32, 33, 65 OF THE MCS RULES
1) Cash Book Permanent
2) A Register of Members in form ‘I’ Permanent
3) A Register of Shares and Ledger Permanent
4) List of Members in form”J” Permanent
5) Minutes Books-General Body Meetings Permanent
6) Minutes Books-M.C.Meetings Permanent
7) Register of Debentures and Bonds Permanent
8) General Ledger and Personal Ledger Permanent
9) Property Register Permanent
10) Stock Register Ten years
11) Register of Audit Objections and their rectification in “O” Form Ten years
OTHER BOOKS MAINTAINED BY SOCIETIES
12) Pass Books and Accounts with other Banks and Cheque Counterfoils Ten years
13) Pay - in - Slip Counterfoils Five years
14) Receipts Books Counterfoils Five years
15) Staff Salary Books Ten years
16) Investment Register Ten years
17) Separate file for each Member Ten years
18) Dead Stock Register Permanent
19) Audit Notes by Government Auditor by C.A. Internal Auditor Permanent
20) Inspection Notes by R.C.S. Ten years
21) Members applications and Share Applications Permanent
22) File containing copies of Act, Rules, ByeLaws, Registration Certificates Permanent
23) Circulars, Standing Instructions issued by the Society Permanent
24) Bill Books Ten years
25) Declaration Forms and Nomination Forms file Permanent
26) Share Certificate Books with Counterfoils Permanent

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27) Share Transfer applications and Share Transfer Register Permanent
28) Correspondence file with R.C.S., B.M.C (Taxes)
(Water Charges),Finance Society Permanent
29) Vouchers Payment Ten years
30) Arbitration Register Ten years
31) Document of Title Deeds, Conveyance Deed and Deed of
Mortgage, file of Application for loan Permanent
32) Contracts and Agreements file Permanent
33) Insurance Policies Permanent
34) Plans and Estimates Permanent
35) File Containing A/C (N.Form) Receipts Permanent
36) File Relating to Allotment of Flats/Plots/Shops Permanent
37) Staff Records Permanent
38) Loan Stock Bond Certificates Permanent
39) Pass Books (Personal) to be issued to Members Permanent
40) Tenancy Agreement/Agreements of lease Permanent
41) Form of Transfer Permanent
42) Particulars regarding possession Of residential buildings by
Members in Form “E” Permanent
43) Sinking Fund Certificates Permanent
5.8 AFFILATION AND STATUTORY CONTRIBUTIONS
AFFILATION TO CO-OPERATIVE INSTITUTION
The Society, immediately after it’s registration shall become a member of the Housing Federation of the
District Central Co-operative Bank of the district, the District Co-operative Board and the Maharashtra
Co-operative Housing Finance Society Ltd, Bombay and shall pay sums, from time to time payable by it
under the bye-laws of the respective organisations referred to above.
CONTRIBUTION TO EDUCATION FUND
In pursuance of section 68 of the Maharashtra Act every Society shall contribute annually towards the
Education Fund of the State Govt. Rule 53 of the Maharashtra Rules prescribes the rates of contribution to
education fund by the various type of Societies engaged in different activities.
In accordance with Sec.68 (2), every Society shall pay its contribution to the said fund, within three months
after the close of accounting year. Any officer willfully failing to comply with the requirement of this Section
shall be personally liable for making good the amount to the notified Federal Society. This payment of
contribution being at statutorily rate, it is charge against profit.
CONTRIBUTION TO PUBLIC PURPOSES
Section 69 of the Act provides that after providing for Reserve Fund as per Section 66 and Education Fund
as per Sec.68, the Society may transfer a sum not exceeding 20% of it profit for utilisation towards charitable
purpose or Co-operative purpose. Utilization should be made with due approval of the State Federal Society.
DIVIDEND EQUALIZATION FUND
In accordance with Rule 52, the Society may create Dividend Equalization Fund out of its profit not exceeding
2% of the paid up Share Capital in any year. In the year of inadequacy of profits to maintain a uniform rate of
dividend, the Society may draw upon this fund.
5.9 FINALISATION OF ACCOUNTS
CHECK LIST FOR OFFICE BEARERS WITH REGARDS TO FINALISATION OF ACCOUNTS
Q To verify the actual Cash on hand as on 31st March along with the Cash balance as appearing in the
Cashbook.
Q To physically verify the fixed deposits receipts as on 31st March along with the amount appearing under
the investments in Fixed deposits.
Q Dues of Members as on 31st March as per bills Register should tally with actual bills issued to Members.
Q The break up of the dues from defaulting member should specify the principal amount as well as the
amount of Interest. You are aware that Co-operative Societies cannot charge Compound Interest.
Q Even if your Societies has invested in banks towards Sinking Fund you should not tell your bankers that
the same amount has for Sinking Fund. It is observed that bankers at times insist that before they part
with the Sinking Fund amount specifically in case of premature withdrawal they insist for registrar’s

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permission which is a time consuming as well as tedious process.
Q The receipts and payment account has also to be sent to Members along with the income and expenditure
account. The annual report has also to be sent to the Members which is normally not sent by the office
bearers.
Q Ensure that all the vouchers are approved regularly.
Q With a view to maintain regularity insist on quarterly trial balance.
Q At times, the Society is having some bank accounts wherein no additions to the amount except bank
interest accrues. Before finalising the accounts, entries for interest should be incorporated.
Q Ensure that bank balance confirmation for bank accounts as well as confirmation for the interest accrued
on fixed deposit receipts are obtained from banks.
Q Ensure that entrance fees and transfer fees are collected at the time of transfer of flats.
Q Ensure that the Minutes books are updated regularly.
5.10 AUDIT OF ACCOUNTS OF THE SOCIETY
INTRODUCTION
Auditing is a verification and examination of books of accounts and submits a report thereon by the auditor
AUDIT IN A CO-OPERATIVE HOUSING SOCIETIES
Societies are supposed to get their account regularly audited from the Statutory Auditor. The appointment of
Statutory Auditor should be done in the General Body Meeting of the Society. All the records of the Society
particularly those related to accounts should be placed before the Auditor. The auditor is the friend, philosopher
and guide of the Society and the observations made by the Auditor should be taken in the right spirit by the
Society. Appointment of an Internal Auditor is an option for the Society. The advantage of Internal Audit is to
ensure that the accounts, staff as well as the persons handling the finance of the Society remain more
vigilant. Office bearers of the Society should ensure that the Society maintains the statutory Registers and
the audit are completed by the Society regularly. It may be emphasised that the time limit for calling the
General Body Meeting of the Society is on or before 14th August of every year. If for any reason the audit of
the Society is not completed then also the Society should proceed to call the Annual General Body Meeting
of the Society. The audit report as well as the audit rectification report has to be approved by the Managing
Committee. Bye Law No. 152 to 154 of the Model Bye-laws prescribe the procedure with regards to the audit
procedure. The Rectification report has to be in Form ‘O’as per Rule 73 of the Maharashtra Co-operative
Societies Rules 1961. Audit Fees have to be paid @ Rs. 36/- per member per annum for audit as per Bye-law
No. 140. Societies are supposed to maintain 19 Books/Statutory Registers. Please ensure that the Statutory
Registers are duly filed before the audit commences. The Books/Registers that have to be maintained by the
Society are as under.
TYPE OF AUDIT
There are mainly two types of audit carried out by Co-operative Societies.
1) Internal audit
2) Statutory audit
INTERNAL AUDIT
This type of audit is optional and Society appoints internal auditor if considered necessary his
remuneration and appointment has to be fixed at the General Body Meeting.
STATUTORY AUDIT
This type of audit is compulsory. All Societies should get their account audited by Statutory Auditor. The
account statements should be submitted for audit to the statutory auditor by 30th May.

APPOINTMENT OF STATUTORY AUDITOR

A Non aided Society is free to appoint their own Auditor from the panel maintained by the District Deputy
Registrar by passing a resolution. however the name of the Auditor so appointed should be intimated to the
Asst. Registrar Deputy Registrar by 15th May. The Society should however ensure that the same Auditor is
not appointed for more than two years. In other words a new Auditor should be appointed at least for every
3rd year. This is to ensure objectively fresh outlook and safe guarded in the audit work stating the fact that
Society in non aided 2. Aided Society : a Society, which has taken financial assistance or guarantee from the
government undertakings or financial institutions, can be Audited only by an auditor appointed by Asst.
Registrar Deputy Registrar and not by anyBody else on getting the Audit Report the Secretary of the Society
should prepare draft Audit Rectification Report (in form ‘O’) on the objections raised suggestions made and
place the same before the next held committee Meeting for approval and after the audit rectification report is

200 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 5 Account of Co-operative Housing Societies
approved in the committee or General Body Meeting the same should be forwarded to the following places.
1. Deputy/Asst. Registrar of the Ward.
2. Auditor of the Society.
3. District Federation of the Society.
4. Notice board of the Society.
AUDIT FEES
As per Circular No. cc/ad/a the Commissioner for Co-operation and Registrar fees of Co-operative Housing
Society for its audit is for Societies located at corporation area and cantonment area is Rs. 36 per member
the municipal towns Rs per member and village level Rs. 12 per member.
The Society shall pay 80 % of the amount to the auditor directly by cheque the Society should simultaneously
credit directly in to Government treasury under the budget head 0425 co-operation 101 audit (042500).
However, presently a stay has been granted by the Hon High Court, Mumbai on payment of 20 % audit fees
to the Govt. Treasury.
REGISTRAR’S POWER REGARDING AUDIT
1. The Registrar has power to conduct test audit and re audit of Societies at any time but the reason for this
however has to be recorded by him in writing.
2. The District Special Auditor on behalf of the Deputy Registrar is the main authority that will closely
monitor the audit work and reports submitted and ensure that all non-aided Societies get audited
properly every year.
SUGGESTIONS RECOMMENDATIONS FOR THE AUDIT
1. Appointment of Auditor should be kept as agenda of every Annual General Body Meeting in which the
Statutory Auditor for the next Co-operative year should be appointed.
2. Auditor should be appointed from the panel of Auditors maintained by the Registrar.
3. At the time of appointment of Auditors in the General Body Meeting a care should be taken to see that no
Auditors are appointed continuously for three years in other words every third year the Auditors should
be changed and should be from the panel of Auditors.
4. The appointment of Auditors in the General Body Meeting should be informed to the Registrar and also
to the Housing Federation of the District.
APPOINTMENT OF STATUTORY AUDITOR
The Registrar of Co-operative Societies is vested with the power to conduct audit or appoint any other person
in this behalf at least once in a year in respect of the Societies that have been provided the financial
assistance of the Govenment and other Apex Societies as defined under sec.2 (2) of the Maharashtra State
Co-operative Societies Act. In respect of other Societies namely credit Societies, consumer stores and
housing Societies is empowered to appoint an Auditor from the panel of Certified Auditors maintained by the
Registrar’s office. As per the latest developments u/s 81(6) it has been made known that Chartered
Accountants can be appointed as Auditors irrespective of them not being empanelled in the list of Certified
Auditors. Apart from Chartered Accountants the following persons are also qualified to act as Auditors as per
rule 69 of Maharashtra Co-operative Societies Rules, 1961.
i) Person who has served as an Auditor in the Co-operative Department of the State Government.
ii) Person holding a Government Diploma in Co-operative Accounts or Diploma in Co-operation &
Accountancy. 3.1 Over and above, the Registrar is also vested with the powers to depute flying squad as
per his discretion without assigning any reasons for the examination of accounts, books and verification
of Cash balance etc.
DUTIES OF AN AUDITOR
Apart from the several duties that an Auditor is required to perform, he is also required to answer two sets of
questionnaires referred to as Audit memos. The Audit memo in Form No.1 is of a General nature and
applicable to all the Societies. In addition to this the other questionnaire is required to be answered in
different Societies.
For instance Form No.28 needs to be answered in respect of Co-operative Housing Society.
AUDIT CLASSIFICATION
Every Statutory Auditor is required to classify the Society on the completion of Audit. The classification letters
could be ‘A’ or ‘B’ or ‘C’ or ‘D’. Several factors need to be taken into consideration before awarding the
classification letter to the Society.
Some of the factors that require attentions are as under:
a) Overdue dept. position.

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Chapter - 5 Account of Co-operative Housing Societies
b) Comparison of the profits of the last three years and the return on capital employed.
c) The manner of maintaining accounting records and systems. The office of the Commissioner of
Co-operation and Registrar of Co-op. Societies, Maharashtra State has also laid down criteria for the
audit classification for Urban Co-op. Banks such parameters have been laid vide notification
No.CC/ADT/A/UGB/A.B/ of 1992. (Enclosed find a copy see annexure). It further appears that the
classification is a requirement for all the Societies since one of the questions in the form relate to the
classification.
5.11 STATUTORY OBLIGATIONS AT THE CLOSE OF CO-OPERATIVE YEAR
THE OFFICE BEARERS OF CO-OPERATIVE HOUSING SOCIETIES HAVE TO COMPLY WITH THE
BELOW MENTIONED FORMALITIES
Q Close accounts of your Society as on 31st March.
Q Prepare Receipt & Payments Statements and Profit and Loss Account for the preceding Co-operative
year of your Society as at 31st March on or before 31st May.
Q Submit copies of Statements of Account to the Deputy Registrar/Asst. Registrar C.S. of your ward and
the Auditor of your Society on or before 31st May.
Q If you have to apply for extension for any reason of time for finalisation of accounts before May 15, with
a copy of the Managing Committee Resolution, justifying extension of time, to the Deputy Registrar,
Asst. Registrar of the Ward.
Q Hold Annual General Meeting of your Society on or before 14th August.
Q If holding of the Annual General Meeting within the stipulated period is not possible; apply for extension
of time to the Deputy Registrar/Asst.Registrar of your ward before 14th August along with a copy of
Managing Committee resolution explaining reasons for not being able to hold the Meeting in time. Note
that the maximum extension of time granted by them is up to 14th November. Also note that your Society
has no right to convene Annual General Meeting after 14 August, if no extension is sought for, but no
authority is granted or Meeting is not held within the extended time.
Q Each member of your Society should have notice of the Meeting to be held at such period as is mentioned
in the bye laws.
Q Start business of the Meeting, if there is quorum as prescribed under Bye-laws.
Q Do not postpone Annual General Meeting for want of Statutory audit. Place before Annual General
Meeting Statements of Accounts as finalised by your Managing Committee. The Annual General Meeting
of your Society can accept them subject to audit.
5.12 MAINTENANCE OF ACCOUNTS BOOKS AND REGISTERS
INTRODUCTION
The Society is governed by rules and regulations laid down under M.C.S Act 1960 rules made thereunder
and the bye laws of the Society. Under the above provision every Society has to maintain proper accounts of
the money received and spent and also requires to maintain other records /documents for smooth functioning
of the Society.
ACCOUNTS BOOKS AND DOCUMENTS
As per bye law no 140 and as per standard accounting principles following accounts books need to be
maintained in respect of the financial transaction of the Society.
a) The Cash and the bank book
b) The General Ledger
c) The personal Ledger (memberwise monthly collection Register)
d) Bill Register (month wise charges Register)
e) Expense vouchers with receive signature authority to pass vouchers and corresponding bill and receipt
f) Monthly /quarterly bills raised on the Members for outgoing of the Society.
g) Receipts of the collection of charges transfer fees and other funds of the Society.
h) Bank passbook, check issued counters pay in slips book of the bank.
i) Issues of individual pass books to the Members in respect of their transaction with the Society.
REGISTERS AND OTHER RECORDS
As per the bye law no 140 the Society is required to maintain following Registers and records.
1) Register of member in “I” form
2) The list Members in “J” form
3) The Property Register
4) The Share Register
5) Sinking Fund Register

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 Chapter - 5 Account of Co-operative Housing Societies
6) The Audit rectification Register in “O” form
7) The Investment Register
8) The Nomination Register
9) The Loan Register (if loan is raised)
10) The Mortgage Register (if the property is mortgaged)
11) The Minutes book for the Managing Committee Meetings
12) The Minutes book for the General Body Meetings.
13) The Register of deposits made with the local authority electric Supply Company and other authorities.
14) The Register of furniture, fixture and offices equipments.
15) The Register of library books
16) The Register of allotment of flats
FILING
As per the bye law no 141 the Society shall maintain the following files separately:
1) Application for Membership
2) Application for associate Membership
3) Application for nominal Membership
4) Letters of resignations of Membership including associate and nominal Membership
5) Application for transfer of shares and /or interest in the capital /property of the Society
6) Cases of expulsion of Members
7) Nominations made by member including revocations thereof.
8) Separate files for correspondence entered into with each member.
9) Correspondence with the Registering authority
10) Correspondence on property taxes including non-agricultural taxes.
11) Correspondence on water charges
12) Correspondence on electric supply
13) Correspondence about conveyance of the property
14) Agreements contract deeds with papers connected thereto
15) Approved plans of construction and correspondence thereon
16) Application for exchange of flats.
17) Correspondence about allotment of flats
18) Application for allotment of parking spaces and slilts
19) Vouchers along with the bills relating thereto arranged in order of entries in the Cashbook and the journal.
20) Counterfoils of challans for credits of amounts into the bank arranged in order of dates of credits.
21) Counterfoils of cheques issued
22) Counterfoils of Shares Certificates
23) Application for duplicate Shares Certificate
24) Application for registration of the Society the copy of the bye-laws and amendments thereto
25) A Certificate of registration duly framed
26) Counterfoils of receipts or carbon copies of receipts issued by the Society
27) Counterfoils of bills or carbon copies of bills for the Society charge
28) Correspondence about loan received and property of the Society mortgaged.
29) Notices and agenda of the Meetings of the General Body of the Society.
30) Periodical statements of accounts prepared by the Society.
31) Committee annual reports on the working of the Society.
32) Audit memos received from the statutory auditors with rectification reports thereon
33) Audit reports received from internal auditors with rectification reports thereon
34) Notices and agenda of the Meetings of the Committee
35) Papers pertaining to the election to the Committee
RESPONSIBILITY OF MAINTAINING RECORDS
It is the responsibility of the committee to decide the person who should maintain the above records in the
absence of any specific decision of the committee it will be the responsibility of the Secretary of the Society
to maintain and keep upto date the account books Registers and other records files mentioned above

ANNUAL ACCOUNTS STATEMENTS

The Maharashtra Co-operative Societies Rules 1961 requires the accounts of every Society to complete
within 45 days of close of Co-operative year 15 May the annual following Statements of Account
1. Receipts and payments during that Co-operative year 1st April to 31st March
2. Profit and loss account for the year and

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Chapter - 5 Account of Co-operative Housing Societies
3. Balance sheet as at the close of the year as on 31st march
INSPECTION OF ACCOUNTS BOOK RECORDS BY MEMBERS
The above statements are open for inspection by any member during office hours at the office of the Society
and a copy of the statements should be submitted to the auditor of the Society within 15 days from the date
of preparation
As per model bye-laws no 25 a member has right to inspect free of cost of books Registers documents as
provided in section 32 (1) of the act and get the copies of the documents thereof on payment of prescribed fees.
According to section 32 (1) of M.C.S act 1960 the following documents, books during the office hours or any
time fixed for the purpose by the Society.
1. A copy of the M.C.S Act 1960
2. A copy M.C.S act 1961
3. A copy of the Registered bye laws of the Society
4. Copy of the last audited annual balance sheet
5. Copy of profit and loss A/c, income and expenditure account
6. A list of the Members of the committee
7. A Register of Members
8. The Minutes of the General Meeting
9. Minutes of the committee Meetings and
10. Those portion of the books and records in which his transaction with the Society have been recorded in
other words a member of the Society cannot insist on inspection of vouchers Cash Book Ledgers and
other Members account statement etc
CIRCULATION OF ANNUAL ACCOUNTS
A copy of these together with a report of the committee should be fixed on the notice board at least 14 days
before the annual General Body Meeting many Societies send the Statements of Accounts audited or subject
of audit to the Members along with the report by the Committee on the working of the Society.
A specimen of a rough Cash Book to be maintained by the treasurer to record the day to day transaction of the
Society is given below with the above format of the rough Cash Book the treasurer can easily know at any
point of time the Cash balance on hand and this will reduce confusions and difference.

Ensuring attendance at A. G. M.

SECRETARY : I can lay a bet that in the General Body

Meeting a majority of the Members will
be present.
COMMITTEE
MEMBER : How come?
SECRETARY : Like the earlier petroleum minister. I
too shall propose hefty increases. Their
will be an item on the agenda to
increase the charges by 50% and .......

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 Chapter - 5 Account of Co-operative Housing Societies
5.13 SPECIMEN OF ITEM RELATED TO ACCOUNTS

A) PAYMENT VOUCHER

_______________ Co-operative Housing Society Ltd. Reg. No. ______ Date: ________

Address : _________________________________________________________________

Debit A/c. ___________________________________________ Date: ________________

Paid To _______________________ By Cash/Cheque _________ Amount Rs. _______

For ______________________________________________________________________

Rupees __________________________________________________________________

________________________________________________________________________

___________ _______ _______ _______ _____________

Authorised by: Chairman Secretary Treasurer Payment Received

B) RECEIPT VOUCHER

____________________ Co-operative Housing Society Ltd. Reg. No. ______ Date: _______

Address: _______________________________________ No. _____________________

Date ____________________

Received with thanks from Shri/Smt ____________________________ Flat No. __________

a sum of Rs. ______________ (Rupees ___________________________________________)

By Cash/ Cheque No. _____________ Dt. ______________ drawn on ____________________

Bank. Against Bill No. __________

For ___________________ Co-op. Housing Society Ltd.

______________ ___________________
Authorised By : Chairman / Secretary Received By Treasurer Sign.

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Chapter - 5 Account of Co-operative Housing Societies

C) MONTHLY MEMBER’S BILL

(Housing Societies Name, Address, Reg. No. & Date)

Bill No.__________

Date: __________

For ___________________ Month

M/s. Mr./ Mrs.______________________________________________________ Flat No. __________

The following are the contribution charges which is payable by you. You are requested to make payment
before the due date.

Sr. No. Particulars Amount Rs.

1 Sinking Fund ------------------------------------------------------------------

2 Repairs & Maintainenace Fund ------------------------------------------
3 Municipal Tax -----------------------------------------------------------------
4 Water charges ---------------------------------------------------------------
5 Electricity charges ----------------------------------------------------------
6 Parking charges -------------------------------------------------------------
7 Repair & Service charges ------------------------------------------------
8 NOC. Charges ---------------------------------------------------------------
9 Cable charges, --------------------------------------------------------------
10 Interest on Arrears (Last Bills Total O/S) @ 21%

Total Bill Due for this _______________ month Rs.

1). Last date for Payment is 20th Add: Arrears Outstanding as per Last month
2). Interest on Arrears @ 21% charged
3). Late Payment Fine Rs. Total O/S Standing Due

E & O.E. For ________ Co-op. Hsg. Soc. Ltd

Secretary / Accountant

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 Chapter - 5 Account of Co-operative Housing Societies

D) MONTHLY MEMBER’S COLLECTION REGISTER

Built Up Area
_________________ Co-op. Hsg. Soc. Ltd Carpet area
Cost of the Flat

Name of the member ____________________________________ Flat No. ____________

Month Bill No. Bill Date Loan Interest Sinking Repair &
Interest on Loan Fund Main. Fund
(1) (2) (3) (4) (5) (6) (7)

Municipal Water Electricity Parking Insurance

Tax Charges Charges Charges Charges
(8) (9) (10) (11) (12) (13) (14)

Interest Total Recovery Recovery Recovered Balance

on Arrears Dues Receipt No. Date Amount due
(15) (16) (17) (18) (19) (20)

E) PERSONAL LEDGER
NAME ____________________________________________________________________
ADDRESS ________________________________________________________________
DATE PARTICULARS FOLIO DEBIT CREDIT BALANCE REMARKS

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Chapter - 5 Account of Co-operative Housing Societies

F) GENERAL LEDGER

A/C OF

MONTH C/B DEBIT CREDIT CR / BALANCE

& PARTICULARS F. DR
DATE NO. Rs. P. Rs. P. Rs. P.

TOTAL

Ha Ha Ha.
Do you agree?
1. Builders do not commit small mistakes.

2. Lakhs of Ruppees are collected by big builders giving names like infrastructure
development and maintenance. The reality is income from shootings, income from laying of
cable TV, is pocketed in another company being run by the builder.

3. One of the ways for the flat purchaser to fight against the builder is to approach the Police
Authorities. In the event Police is not taking action file a complaint with the magistrate
directing the Police Officer to take up the matter.

208 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 5 Account of Co-operative Housing Societies
5.14 GUIDE LINES ON AUDIT AND AUDIT RECTIFICATION OF THE HOUSING SOCIETY.
INTRODUCTION
Auditing is a verification and examination of books of accounts and a Report thereon submitted by the Auditor
TYPE OF AUDIT
There are mainly two types of Audit carried out by Co-operative Societies.
1) Internal Audit 2) Statutory Audit
INTERNAL AUDIT
This type of Audit is Optional and Society Member appoints internal Auditor. If consider necessary his
remuneration and appointment has to be fixed at the General Body Meeting.
STATUTORY AUDIT
This type of Audit is compulsory the account statements should be submitted for Audit to Statutory Auditor
by 30th May It may be ought to Audit all Societies once in each Co-operative year.
APPOINTMENT OF STATUTORY AUDITOR
An Non Aided Society is free to appoint their own Auditor from the panel maintained by the District Deputy
Registrar by passing a resolution. However the name of the Auditor so appointed should be intimated to the
Asst. Registrar Deputy Registrar by 15th May. The Society should however ensure that the same Auditor is not
appointed for more than two years. In other words a new Auditor should be appointed at least for every 3rd Year
This is to ensure objectively fresh outlook and safe guarded in the Audit work stating the fact that Society in non
aided to aided Society A Society which has taken financial assistance or guarantee from the government
undertakings or financial institutions can be Audited only by an Auditor appointed by Asst. Registrar Deputy
Registrar and not by anybody else.
On getting the Audit Report the Secretary of the Society should prepare draft Audit Rectification Report (in form
‘O’) on the objections raised suggestions made and place the same before the next held Committee Meeting for
approval and after the Audit Rectification Report is approved in the Committee or General Body Meeting the same
should be forwarded to the following places.
1 Deputy Asst. Registrar of the Ward
2 Auditor of the Society
3 District Federation of the Society
4 Notice Board of the Society
AUDIT FEES
As per Circular No cc/ad/a the Commissioner for Co-operation and Registrar, fees of Co-operative Housing
Society for its Audit is for Societies located at corporation area and cantonment area is Rs.36/- per Member the
Municipal Towns Rs.24/- per Member and village level Rs.12/- per Member.
The Society had to pay 80 % of the amount to the Auditor directly by cheque. Now full fees have to be paid to the
Aouditor

REGISTRARS POWER REGARDING AUDIT

1. The Registrar has power to conduct Test Audit and re-Audit of Societies at any time the reason for this
however has to be recorded by him in writing
2. The District Special Auditor on behalf of the Deputy Registrar is the main authority who will closely monitor
the Audit work and Reports submitted and ensure that all non aided Societies get Audited properly every year.

SUGGESTIONS RECOMMENDATIONS FOR THE AUDIT

1. Appointment of Auditor should be kept as agenda of every annual General Body Meeting in which the
Statutory Auditor for the next Co-operative year should be appointed.
2. Auditor should be appointed from the panel of Auditors maintained by the Registrar.
3. At the time of appointment of Auditors in the General Body Meeting a care should be taken to see that no
Auditors are appointed continuously for three years in other words every third year the Auditors should be
changed and should be from the panel of Auditors.
4. The appointment of Auditors in the General Meeting should be informed to the Registrar and also to the
Housing Federation of the District

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Chapter - 5 Account of Co-operative Housing Societies

CHAPTER AUDIT OF CO-OPERATIVE SOCIEITES

Office bearers of Housing Socieites have to get their Accounts every year. The information that the Auditors
are supposed to fill up is in Form No. 1 and 28. For the benefit of readers, form No. 1 and 28 is enclosed herewith.

AUDIT FOR THE CO-OPERATIVE YEAR

01/04/200_ TO 31/03/200_

FORM NO. 1
Audit Memo (For all types of Co-op. Societies)
Part I
Name of the Society: ______________________ Co-operative Housing Society Ltd.,
Sr. No. of the Audit memo as per Audit register:
Full registered address: ___________________________________________________________________________
Taluka or Block : ____________________________
District : ____________________________
Registration No. ___________________ (i) Audit classification
200___ - 200___
“A”
(ii) Audit classification
given during the last
three Audits.

Date of registration: __/__/20__ 2000-2001 2001-2002 2002-2003

“ ” “ ” “ ”
Area of operation: GREATER MUMBAI

No. of branches, depots and shops: NIL

(give separate figures)

1. AUDIT INFORMATION:

(1) Full name, designation and head Quarters

Of Auditing officer.
(2) Period covered during the present Audit : 01/04/200___ TO 31/03/200___
(3) Dates on which: (1) Audit was commenced
and continued. 31/03/200__.
(2) Audit was completed: 31/03/200__.
(3) Audit memo was submitted: 31/03/200__.

2. MEMBERSHIP :
(i) No. of Members: (a) Individuals:
(i) Ordinary
(ii) Nominal

210 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 5 Account of Co-operative Housing Societies
(iii) Sympathiser
(b) Societies.
(c) Others.
(Give details of the other Members if any )
TOTAL

(ii) Have new Members been duly admitted?

Have they paid entrance fees? YES/NO

(iii) Are their written applications?

order and are they filed properly? YES/NO

(iv) Is the Members register kept in

Form “I” prescribed under Rules
32 and 65(i) of the M.C.S. Rules 1961? YES/NO

(v) Is a list of Members kept in form

“J” under Rules 33 of the M.C.S. Rules 1961? YES/NO

(vi) Have due remarks been passed against

names of the deceased, dismissed, or YES/NO
resigned Members in the Member’s register?

(vii) Are resignation in order and are

they duly accepted? YES/NO

(viii) Have nominations made under Rule

25 of the M.C.S. Rules 1961 been YES/NO
duly entered in the Members
register under Rule 26?

3. SHARES:
(i) Are applications for shares in order? YES/NO

(ii) Share register written up-to-date? YES/NO

(iii) Do the entries in share register tally with the

entries in the Cashbook? YES/NO

(iv) Is share ledger written up-to-date? YES/NO

(v) Do the total of share ledger Balances tally with YES/NO

the figures of share capital in the balance sheet?

(vi) Have share Certificates been issued to the shareholders for

the entire share subscribed? YES/NO

(vii) Are share transfers and refunds in

accordance with provisions of the YES/NO
Byelaws, Act and Rules?
4. OUTSIDE BORROWINGS: NIL
(i) What is the limit fixed in the
Bye-Laws for borrowings of the Society?
(ii) Has to been exceeded? YES/NO
(iii) If so, state whether necessary permission has been APPL./ NOT APPLICABLE
obtained from the component authority?

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 211
Chapter - 5 Account of Co-operative Housing Societies
5. MEETINGS:
(i) Give dates of: -
(a) Annual General Meeting.
(b) Special General Meeting.

(ii) State the No. of Meetings held during the period as follows:-
(a) Board or Managing Committee Meetings. 200__-200__
(b) Executive or Sub-Committee Meetings.
(c) Other Meetings.

6. RECTIFICATION REPORTS: YES/NO,

(i) Has the Society submitted Audit Rectification Reports of the

previous Audit memos? If so, give dates of submission. SUBMITTED /NOT SUBMITTED
If not, state the reason for non-submission.
(ii) Have any important points mentioned in the
previous Audit memos been neglected by the APPL. / NOT APPLICABLE
Society? If so, state them in general remarks.

7. AUDIT FEES:
(i) Give amount of Audit fees last assessed - Rs._________/- CHQ.NO. _______ DATED : _________
State period for which assessed
State the date of recovery of Audit fees, name of treasury
and amount credited (Give No. and date of Treasury Challan).
(ii) If Audit fees have not been paid by the
Society, give details about outstanding
Audit fees and reasons for non-payment. APPL. /NOT APPLICABLE
8. INTERNAL OR LOCAL AUDIT:
(i) If there is internal or local Audit, state by YES/NO
period covered and whether memos
is on the record of the Society.
(ii) State whether there is a proper co-ordination APPL. / NOT APPLICALBE
between Statutory Auditor and Internal Auditor-

9. (A) MANAGING DIRECTOR / MANAGER / SECRETARY:

(i) Name of the officer

(ii) Pay drawn :
Grade :
(iii) State other allowances, if any, APPL. / NOT APPLICALBE
any facilities given such as
rent free quarters etc.

(iv) State whether he is a Member. APPL. /NOT APPLICALBE

(v) If so, whether he has borrowed or has APPL. / NOT APPLICALBE

been given any credit facilities? State
the amount borrowed and the amounts of overdue, if any.

(B) Obtain a list of staff showing names,

destinations, qualifications, scales,
present pay and allowances given, dates
from which employed , security furnished etc.

212 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 5 Account of Co-operative Housing Societies
10. BREACHES :
(i) Does the Society posses a copy of the Act, YES/NO
Rules and its registered Bye-laws?

(ii) Give only numbers of breaches of the Act,

Rules and Bye-Laws?

1. Rules Nos. 53, 73, 107(c)

(iii) Have any rules been framed under the Bye-Laws?
Are they approved by appropriate authority? Are
they properly followed? (These breaches should
be discussed in brief in general remarks).

11. PROFIT AND LOSS:

200__ - 200__

SURPLUS : __________
1. What is the amount of profit earned or loss
incurred during the last Co-operative year?

2. State how the net profits are distributed?

(In case of non business Societies, figures
of surplus or deficit may be given against
query No. 11 (1) above).

12. CASH, BANK BALANCES AND SECURITIES:

(a) Cash:
1. Count Cash and sign the Cash Book stating
the amount to counted and date on which
counted.

2. Who produced the Cash for counting?

Give his name or designation. Is he
authorized to keep Cash?

3. Is it correct according to Cash book?

4. Are arrangement for safety of Cash in safe and Cash in transit adequate?

(b) Bank Balance :

Do the Bank Balances shown in Bank pass books or Bank YES/NO
Statements and Bank balance Certificates tally with such balance
shown in books of accounts? If not, check Reconciliation statements.

(c) Securities :
1. Verify securities physically and see whether they are in the name of Society.
2. Are dividends and interest being duly collected? NOT VERIFIED / VERIFIED
3. If securities are lodged with the Bank,
are relevant Certificates obtained? N.A / APP.
4. Is Investment Register kept and written up-to-date? YES/NO
13. MOVABLE AND IMMOVABLE PROPERTY:
1. Are relevant registers maintained and written up-to-date? YES/NO
2. Verify property physically and obtain its list. VERIFIED/NOT VERIFIED
Do the balance tally with balance sheet figures?
3. In case of immovable property including lands, verify title VERIFIED/NOT VERIFIED
deeds and see whether they are in the name of the Society.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 213
Chapter - 5 Account of Co-operative Housing Societies
4. Is the property duly insured where necessary? YES/NO
If so, give details in general remarks.
5. Depreciation:
(i) Is due depreciation charged? YES/NO
(ii) State the rates of depreciation charged
On various assets.

14. Have you discussed the draft Audit memo in the

Board or Managing Committee Meeting? If not, DRAFT SHOWN
State reasons for the same. TO THE OFFICE BEARERS

Signature and designation of Auditing Officer

For _______________ & Co.

Place :

Date :

Ha Ha Ha.
Do You Agree?
ROLE OF ESTATE AGENT

Question : What is the role of an Estate Agent ?

Answer : The role of an estate agent is to telephone,
get the parties , show the place, count, visit,
run, and demand.
Question : What do you mean by count, visit, run and
demand ?
Answer : The estate agent will help in counting no. 2
Cash, visit the lawyers office. In case their is
a dispute he could be the first person who
will run away and after the dispute is solved
he can be the first person who will come to
you to collect his brokerage as soon as the
transcation is completed.

214 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 5 Account of Co-operative Housing Societies
FORM NO. 28

______________________CO-OPERATIVE HOUSING SOCIETY LTD.

AUDIT FOR THE PERIOD
01/04/200___ TO 31/3/200___
AUDIT MEMO (CO-OPERATIVE HOUSING SOCIETIES)
PART-II

1. BORROWINGS:
(i) State the loans obtained by the Society for various purposes from the government and other agencies.

Agency Purpose for Amount Maximum Repayments out Amount Remarks

Sanctioning which the of loan amount made standings overdues
loan loan is sanctioned drawn if any
sanctioned

1 2 3 4 5 6 7 8
NOT APPLICABLE / APPL.

(ii) Are repayments of loans punctual? }

(iii) Are all conditions laid down for grant }

of various loans and credits observed? }
Note breaches, if any. }

(iv) Are necessary documents executed in } APPL. /NOT APPLICABLE

favour of the authority sanctioning }
the loan? }

2. GOVERNMENT FINANCIAL ASSISTANCE:-

(i) What is the amount of Government }
subsidy sanctioned and received by }
the Society? }

(ii) Has Government sanctioned any amount }

for land development ? If so, state the } APPL. /NOT APPLICABLE
amount. Have development expenses }
exceeded the said amount? }

3. MEMBERSHIP:-
(i) State whether in case of background }
class Co-operative Housing Societies, }
Certificates from the social welfare }
officers are obtained for backward }
class Members for their eligibility to }
Membership and obtaining of financial }
assistance? }

(ii) State whether Certificates are obtained }

from officers of the concerned industry }
in case of the subsidized industrial } APPL. / NOT APPLICABLE
housing scheme? }

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 215
Chapter - 5 Account of Co-operative Housing Societies
(iii) Have declarations been obtained from }
Members that they and their family } APPL. / NOT APPLICABLE
Members do not own lands or houses in the }
area of operation of the Society as per }
provisions in the Bye-laws? }

4. LAND AND THEIR DEVELOPMENTS:-

(i) State whether lands for constructions of }
houses have been secured , purchased or }
obtained no lease. Give details of the }
lands, stating total area survey Nos. }
and C.R.S. Nos. if any, price for which }
purchased lease rent etc. }
a). Construction of houses. }
b) Construction of roads. }
c). Open spaces. }
d). Other purposes. (give details) }
(ii) Have the layouts and plans of development }
been approved by the Municipal authorities }
for drainage, water supply, roads, etc. before }
construction work of buildings is commenced. }
(iii) Have completion Certificates been }
obtained from appropriate authorities }
for drainage, water supply , roads, etc. }
before construction work of buildings }
is commenced. }

5. CONSTRUCTION OF BUILDINGS :-
(i) a) Have building constructions commenced ? }
b) State the No. of houses or flats constructed }
and under construction. }
c) Have the completed houses and flats }
allotted to Members ? }
(ii) Are building constructed on contract basis? }
See the terms and condition of contract and }
state whether they have been properly observed. }
Note breaches, if any. }

(iii) Are these contracts properly sanctioned by }

the competent authority as per bye-laws of }
the Society. }

(iv) Have tenders or quotations been called }

after giving due advertisements in local }
newspapers? If the work are not given to }
the contractors quoting the lowest figures, }
see whether reasons for the same are recorded. }

(v) Are contractors paid after necessary work }

progress Certificates are obtained from the }
Architects? Are running and final bills obtained }
before payment are made to the contractors? }

(vi) See the terms on which the architects }

are employed. Are there any breaches? }

(vii) See whether completion Certificates have }

been obtained by the qualified engineers and }

216 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 5 Account of Co-operative Housing Societies

architects, stating that the constructions have } THIS IS AN OLD SOCIETY

been completed according to approved plans, }
specifications and other terms of contracts? }

(viii) Is a properly register kept in proper }

forms? Is it written up-to-date? }

(ix) When buildings are built departmentally, }

state whether the following books are kept and }
written up-to-date? }
(a) Job registers and measurement books }
(b) Stock registers. }
(c) Are valuation Certificates from qualified }
engineers and/or architects obtained? }

(d) Is expenditure allocated properly between }

items of capital and revenue nature? }

(x) State whether building have constructed }

according to the original plans and estimates }
submitted with the loan applications and which }
are approved by the competent authority. Are }
there any deviations? If so, are they got }
approved from the competent authority? }

(xi) In case of flat-owners Societies, see whether }

titles to the land have been transferred in the }
name of the Society? }

(xii) Are buildings and other constructions got }

insured? }

(xiii) In case of Flat-owner Societies, have the }

promoters fulfilled their obligations as per }
agreements entered with them by the Members }
prior to the registration of the Society? }

xiv) Examine the agreements entered into with }

the promoters and see whether they are }
in the interest of the Society. }

xv) Has the Society executed lease deeds in }

favours of Members for giving plots and/or }
building on lease to them? }

xvi) Examine the basis on which monthly rents or }

contributions are fixed in case of tenants co- }
partnership Societies or flat owners Societies } EXAMINED / NOT EXAMINED
and see that the following items are adequately }
covered. }

i) Amounts required for re-payment of loan }

installments. }
ii) Municipal and other taxes. }
iii) Lease rent. } EXAMINED / NOT EXAMINED
iv) Service charges and common expenses. }
v) Contribution to the sinking fund. }

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 217
Chapter - 5 Account of Co-operative Housing Societies

6. LOANS TO MEMBERS:-
i) Are recoveries of loans punctual? }
ii) State the amount of overdues? }
iii) State what steps are being taken to recover }
overdues. }

7. EXPENDITURE :-
Has the expenditure been approved by the }
Managing Committee from time to time? } YES / NO.

FOR ________________ & Co.

______________________
Signature & Designation of
Auditing Officer

Place : Mumbai
Date :

Our Comment to Form No. 28.

Form No. 28 in our opinion cannot be filled by
Chartered Accountants because the information
asked in Clause Nos. 4 and 5 can be filled with the
help of Advocate and Architect. But evasive replies
like building constructed long ago. This is a flat
owner Society are normally given.
5.15 AUDIT OBSERVATIONS

ISSUE OF PASS BOOKS

Usually no society issues pass books to its Members Pass book should be issued without fail as it helps in
updating the Members of their dues

REPAIR CHARGES IN EXCESS OF RS 25,000/-

Repairs charges exceeding Rs. 25,000/- should be expended only after sanctioning only through Special
General Body Meeting as per the Bye-law No 157 a and b

CASH ON HAND
The Cash on hand should not exceed limits prescribed in the Bye-law no 143. It is necessary for the society to
maintain the minimum Cash balance. The Treasurer, Secretary should always deposit the Cash into bank.

MAINTENANCE OF STATUTORY RECORDS

For any society, maintenance of statutory books such as “I” Form or “J” Form Share Register Nomination
Register, Investment Register etc are basic legal necessity. To Maintainance of these books, gives the details of

218 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 5 Account of Co-operative Housing Societies
all and to whom the transfers has to be made in case of death of a Member apart from the personal benefits to
the Society. It is a legal obligation on the part of the Society to maintain it

CONFIRMATION OF AMOUNT DUES FROM THE MEMBERS

The Society should take necessary confirmation from those Members where the amounts are due from the
Members When the confirmations are taken then the Members are bonded in to a legal racket to pay the due
amount towards the Society. Recovery of dues is the most important step which the Committee of any
Co-operative Hosing Society should always look forward. The procedure and ways to recover the dues have
been already been explained to in the first note.

CONVEYANCE
The conveyance as is found is in ever lasting problem for the Society & in most of the Society the conveyance
is not in the name of the Society. The Managing Committee of the Society should take necessary steps to
transfer the conveyance in the name of the Society. To have a full legal standing the procedure for conveyance
has already been explained.

PAYMENTS TO BE MADE BY CHEQUE

The Society should take necessary precautions to make all the possible payments only through cheques. All
the payments above Rs.1000/- should always be made by crossed account payee cheque .

EXPENSE VOUCHERS
The expense voucher should be duly approved and authorised by the Committee. The receivers signature should
be taken on the voucher. On the debit voucher amount of Rs. 500/- Revenue Stamp should be affixed to prove its
originality.

INSURANCE OF THE BUILDING

Most of the Society does not insure their building. The Society should insure only for the betterment of its
Members staying in it as per Bye-Law No. 160, every Society is urged to insure its building premises.

INVESTMENTS OF SHARE MONEY

The Managing Committee should take proper care to deposit the share money collected from the various
Members in the specified securities or long term deposits as specified in the Bye-Laws.

AUDIT RECTIFICATION
Most of the Managing Committee of the Society are not aware that they should send the Audit Rectification
Report in "O" form prescribed under the rule 73 of the rule within 3 months from the date of completion of the
Audit to the Deputy Registrar and Audit.
ANNUAL GENERAL MEETING
Even though the Society can extend the date of the annual General Body Meeting with the permission of the
Registrar it will be a healthy practice on the part of the Society to conduct their annual General Body Meeting
of la Test by 14th of August every year as specified in the bye law no. 95.
SINKING FUND
The Sinking Fund of the Society must be invested in long term basis along with the interest earned thereon
every Society should have a sinking fund for its better position and status.

MANAGING COMMITTEE MEETING

The Managing Committee of every Society should meet at least once in every month and quorum must be
presented at the time of discussion of every item of agenda of the Meeting.

STATIONERY OF THE SOCIETY

The seal of the Society should be affixed on all the stationery purchased and owned by the Society. This is to be
done so as to avoid confusions and wrong claim of ownership over the stationery of the Society.

EXPENSES TO BE APPROVED IN THE MANAGING COMMITTEE MEETING

All day to day expenses incurred between the period from the previous Managing Committee Meeting should be
approved in the forthcoming Managing Committee Meeting.

ISSUE OF SHARE CERTIFICATE

The Society should take care to issue the share Certificates to all the Members.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 219
Chapter - 5 Account of Co-operative Housing Societies
NOMINATION FROM THE MEMBERS
All the Members of the Society must make nominations as required under rule 25 of the MSC Rules, 1961. Any
Member who has not made the nomination should be informed to do the earliest.

AFFILIATION
Every Society after its registration must apply for the Membership of the Housing Federation of the District, The
District Central Co-operative Bank of the District.

EDUCATION FUND
The Education Fund must be paid within 3 months after the close of the Co-operative year of the Society. If the
education fund is not paid by any Managing Committee Member, they will be held liable personally for their default.

SINKING FUND CERTIFICATES

Every Society should issue Sinking Fund Certificates to their Members once in five years.

STATEMENTS OF ACCOUNTS OF THE SOCIETY

It is the responsibility of the Managing Committee to present the statement of accounts " N" form prescribed
under rule 62 (1) at the time of General Body Meeting.

MINUTES BOOK
Separate Minutes book for the Managing Committee Meeting and the annual General Body Meeting should be
maintained and every page of the Minutes books should be serially numbered.

OPENING OF BANK ACCOUNT

All the Co-operative Housing Societies should open their bank accounts only in their District bank for e.g. for the
Societies in the Thane District will open their bank accounts in the Thane District Central Co-operative Bank Ltd.

REPAIRS AND MAINTENENCE FUND

The Society should create the repairs and maintenance fund by collecting contributions from its Member at the
fixed rate at the Meeting of the General Body from time to time subject to the minimum of 3/4 per cent per annum
of the value of each flat for Meeting expenses of normal recurring repairs.

STRICTLY SPEAKING

Member to the
Secretary : Look I have recently spend about five lakhs on repairs
and renovation. I was in so much hurry to complete the
renovation that I forgot to inform you about the
proposed rennovation and seek your permission. The
member residing above me has not taken your permission
and as a result of his negligence the water is falling from
his toilet into my expensive bathroom. You should do
something about it.
Secretary : Yes I can share my sympathies with you.

220 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 5 Account of Co-operative Housing Societies
5.16 Specien of Statutory Registers

A) REGISTER OF NOMINATION
Name of Date of Mng. Date of
Sr. member Date of Name of Nominee Re-
Committee subsequent
No. making Nomination marks
Meeting Revocation
Nomination
(1) (2) (3) (4) (5) (6) (7)

On revocation, entry of fresh nomination should be taken after the last entry in the Register.

B) SINKING FUND LEDGER

Member’s Name ________________________________________ M. Reg.No._____________ Flat
No.____________
L.F.No._______________________ Cost of the Flat Rs. _____________ Constructional Cost of Flat Rs.
_____________

Sinking Fund Sinking Fund Certificate Initial of

B.No.
Date Contribution Total Date of Serial For Amount Secretary Remarks
R.No.
Rs. P. Rs. P. Issue No. Rs. P.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 221
 C) SHARE REGISTER

222
Chapter - 5

Share No
Serial Numbers of Date of Amount Trans- Total Serial No. Register
Serial Date of Name: Father’s name & Surname Share held Paym- Paid ferred Nominal in Share Number Remarks
No. Issue of Share Holders ent on on or of
Value of Transfer
allot- allotment Returned Member
or Shares
ment
From To Forfeited
Account of Co-operative Housing Societies

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 5 Account of Co-operative Housing Societies

D) INVESTMENT REGISTER

(1) (2) (3) (4) (5) (6) (7)

DATE OF PARTICULARS DATE

NO. OF SHARES / PRICE TOTAL WHEN NO. OF
PURCHASE /
SHARES FIXED DEPOSIT / SOLD / SHARES
DEPOSIT RS. P. RS. P. RETURNED
STOCK

(8) (9) (10) (11)

DIVIDEND / INTEREST
PRICE TOTAL GROSS INCOME TAX NET
PARTICULARS DATE
AMOUNT 11 B 11 C AMOUNT
11 A
RS. P. RS. P. RS. P. RS. P. RS. P.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 223
Chapter - 5 Account of Co-operative Housing Societies

E) PROPERTY REGISTER

Name of the Society ______________________________________________________________

Address ________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
Municipal House No. ______________________________________________________________
Survey No./Sub.Div.No. ____________________________________________________________
Free Hold Land:- YES/NO Lease Hold Land:- YES/NO
Year From which Assessment/Rent __________________________________________________
Paid by Society is liable to __________________________________________________________
revision or lease expires ___________________________________________________________
Annual Ground Rent Rs. ___________________________________________________________
Name of the Member ______________________________________________________________
Area of the Flat: sq. ______________ meter/feet

Flat No. Floor Wing

Description of the Flat: Rooms ______________ Sq.Feet ___________________

Kitchen ______________ Sq.Feet ___________________
W.C. ________________ Sq. Feet ___________________
Bath Room ___________ Sq. Feet ___________________
Balcony ______________ Sq. Feet ___________________

Co-partner Tenant Member :- YES/NO

Total Cost of individual flat:- Total Rs.
Land Cost Rs. Construction Cost Rs. ___________________
Date of Possession of flat _________________
Date of Cessation of Membership __________________
Remarks

Date: Secretary : Chairman:

224 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 5 Account of Co-operative Housing Societies

F) ANNUAL/SPECIAL GENERAL MEETING MINUTE BOOK

RESOLUTION NO. PRESENT MEMBERS AND RESOLUTIONS REMARKS

G) REGISTER OF MEMBERS FORM J”

See Rule (33)

SR. NO. FULL NAME OF THE MEMBERS ADDRESS CLASS OF THE MEMBER

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 225
Chapter - 5 Account of Co-operative Housing Societies

H) FORM“O”

(See Rule 73 of the M. C. S. Rules, 1961)

Rectification : Report under Section 82/87 of the M. C. S. Act, 1960

Name and Address of the Society Date of Audit : ______________________________

____________________________ Period Covered : ____________________________

____________________________ Number & Date of order ______________________

____________________________ under section 83/84 : ________________________

____________________________ Name & Designation of person ________________

____________________________ carrying out audit inquiry or inspection : _______

Serial No. of the Explanation of the Society and

Number & Date
objection in the Audit remarks regarding action taken by
Observation made by of the resolu-
Memo or Report of it to rectify the irregularities and
the Auditor or officer tion of commit- Remarks
the officer carrying implement the suggestions made
carrying Out inquiry or tee approving
out inquiry or by the Auditor or Officer carrying
inspection the report
inspection out inquiry of inspection

1 2 3 4 5

226 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 5 Account of Co-operative Housing Societies

I) LOAN REGISTER

Name of the Borrower : ____________________________ Loan Account

Office Address : _________________________________
________________________________ Residence Address : _________________
________________________________ _________________________________
Amount of Loan Rs. _____________________________ Date of Advance paid : _______________
Object of Loan _______________________________________________________
1) ____________________ 2) ______________________3) ________________

Paticulars Fixed
PAYMENT ACTUALLY MADE
for repayment Balance
Due
Cash Principal Remarks
Date Princi- Penalty
Book
Principal Interest Date Debit pal Interest Interest
Folio
Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P.

Accountants Interpretation
Que : Why in a couples photo male is on the side and female is on the
left side?
Ans : Because as per the balance Sheet, liabilities are on left side
and assets are on right side

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 227
Chapter - 6 Car Parking in Co-operative Housing Societies
CHAPTER 6
CAR PARKING IN CO-OPERATIVE HOUSING SOCIETIES
6.1 CAR PARKING SLOTS
As regards Parking of vehicles the Managing Committee shall allot Parking Spaces on the principle of first
come first served basis. No Member of the Society is entitled to utilise more Parking Spaces/Stilts than what
is allotted to him by the committee. It is the duty of the Society to number the Stilts and/or the Open Space in
such a way that no inconvenience would be caused to the Members of the Society. The committee should
ensure that the Space is utilised by the Members for the purpose for which it is allotted. A Member who is
having vehicle is entitled to have Stilts or Parking Space. Normally a Member will not be eligible for more than
one stilt or Parking Space. If all the Members having vehicles are allotted a Parking Space and thereafter if there
are some Parking Space which have remained unallotted for want of applicants, then the second or third stilt
may be allotted to the Member on year to year basis provided the same is not required by another Member who
is not allotted even a single stilt/Parking Space. It is the duty of the Member desirous of having a stilt or a
Parking Space to make an application to the Society giving necessary details. The detailed procedure for
disposal of application for allottment of Parking Space/stilt is laid down in Bye-Law Nos. 78 to 85 of the 2001
Bye-Laws which has to be followed by the Secretary and the committee of the Society. Parking charges shall be
decided by the general body of the Society and the same is to be paid by the Member irrespective of the fact
whether the Member parks his motor vehicle or not. Differential rates of Parking charges for first car, second
car, third Car can be collected by the Society. In our opinion a number of disputes in Society arise on account
of matters related to Parking of vehicles.
Sale of Car Parking slots is a controversial matter. It would be of interest to note that the definition of flat in
the model Bye-Laws includes a godown but does not include an Open Car Parking Space. It is an Open secret
that Builders sell Open Car parking. Conflicting judgments have been given by Courts on matters related to Car
parking. In the landmark judgment delivered by the Maharashtra State Co-operative Appellate Court Mumbai
in the case of Mrs. Prakash Auto v/s. Arenja Arcade Premises Co-operative Society Ltd., and others
(A. O. No. 86 of 2001) has held that the provisions of Maharashtra Ownership Flats (Regulation of the Promotion
of Construction, Sale, Management and Transfer) Act 1963 as well as General Development control Regulations
applicable to Navi Mumbai prevented the Respondent No. 2 (i.e. the Builders) from allotting/selling or otherwise
disposing of the disputed Car Parking Spaces. The implications of the above said judgment is that even
if the Builder sells Car Parking Space in a basement, Co-operative Society is entitled to allot the Car
Parking Space in the basement to their Members on the basis of the resolution passed by the Society
at its General Body Meeting. The brief facts of the case are as under. Builder allotted 14 Car Parking Spaces
to one of the Purchasers in the basement of the building Arenja Arcade in the year 1995. A Co-operative Society
was formed in the year 1999. The Society in October 2000 to corporation to the use of Car Parking Spaces by
the Purchaser. The Society wrote to the Purchaser that they would be allotting the Car Parking Spaces to the
Members. The Society refused to recognise the transaction between the Purchaser and the Builder. On the
basis of the objection taken by the Society the Purchaser moved the Co-operative Court praying for temporary
injunction. It was the submission of the Purchaser that he was the bonafide Purchaser and there was no
express provision in the MOFA Act as well as the DC rules to prevent the Builder from dealing with the
disputed Car Parking Spaces. The Co-operative Society stated that the Builder was not entitled to allot/sell/
dispose of the disputed Car Parking Spaces to the Purchaser and so the Purchaser could not get any title to the
Car Parking Spaces. The Learned Judge rejected the application for temporary injunction of the Purchaser and
came to the conclusion that the Builder was not entitled to allot/sell/dispose of to the Purchasers and so
rejected the application for temporary injunction.
Now the matter is in Bombay High Court and the persons connected with Real Estate industry are anxiously
waiting for the judgement.

Ques. : How does one give activity to the Open Car Parking Space Purchasers?
Ans. : Pass a resolution that the Car Parking Space sold by the Builder is
illegal and the society will allot Parking Spaces on a yearly basis.

228 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 7 Leakage in Co-operative Housing Societies
CHAPTER 7
LEAKAGE IN CO-OPERATIVE HOUSING SOCIETIES.
7.1 LEAKAGE PROBLEM
Model bye-laws prescibes following provision for leakage problems :
1. It shall be the responsibility of the Committee to maintain the property of the Society in good condition at all
time.
2. The Secretary of the Society on receipt of any complaint about the maintenance of the property of the Society
from any member of the Society or on his own motion shall inspect the property of the Society from time to
time and make report to the Committee bringing out the Repairs, if any, considers necessary. The Committee
shall consider the report made by the Secretary of the Society and decide as to which Repairs to be carried
out.
3. (a) The Committee shall be competent to incur expenditure on the Repairs and Maintenance of the Societies
property if the expenditure does not exceed upto Rs.1,00,000/-.this is subject to the Society having
more than 51 members. The limit of expenses on Repairs and Maintenance of the Societies property are
linked to the number of members which is as under.

Serial number. Number of members. Amount

1. Upto 25 members Rs 25,000/-
2. Between 26 to 50 members Rs 50,000/-
3. Above 51 members Upto Rs. 1,00,000/-
(b) If the expenditure on Repairs and Maintenance of the Societies property Exceeds Rs.1,00,000/- prior
sanction of the Meeting of the General Body of the Society shall be necessary.
(c) The Meeting of the General Body of the Society shall decide :
(i) The limit upto which the expenditure on Repairs and Maintenance of the Societies property could not
be incurred by the Committee without calling for tenders for work.in respect of the work the cost of
which Exceeds the limit so fixed the Committee shall follow the procedure of inviting tenders placing
them before the General Body Meeting for approval and entering into contract with the Architect (if
appointed) and the contractor.
(ii) The limit of expenditure on Repairs and Maintenance of the Society to be incurred by the Society in
a Co-operative Year.
4. Subject to the provision of the Bye-Law No. 158 the Committee shall proceed to carry out the Repairs and
maintenance of the Societies property. it shall be the responsibility of the Committee to see that Repairs are
carried out as per the contract.
5. The following Repairs and Maintenance of the property of the Society shall be carried out by the Society at its
cost : a) (i) all internal roads ii) compound wells iii)external water pipes iv) water pumps v) water storage
tanks vi)drainage lines vii) septic tanks viii)stair-cases ix) terrace and parapet walls x) roof of flats
xi) stair-cases lights xii) street lights xiii) outside walls of the building/ buildings xiv) all leakages of water
xv) electric lines upto main switches in the flats and xvi)lifts if any xiii) roofs of the flat and ceiling and the
plaster thereon on the top floor flats on account of the leakages of the rain water through the terrace.
b) all Repairs not covered by Bye-Law No. 160(A), shall be carried out by the members at their cost.

Secretary’s wife. Our secretary solves the problem of

many members of the Society. But he is helpless in
solving the problem of leakage that has arisen from
the flat above our flat from where their is continuous
leakage in our flat.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 229
Chapter - 8 Complaints in Co-operative Housing Societies
CHAPTER 8
COMPLAINTS IN CO-OPERATIVE HOUSING SOCIETIES
8.1 COMPLAINTS BY MEMBERS AND ITS SOLUTION
a) All the applications for admission for Membership of the Society including associate and nominal Membership
approval to the transfer of shares and interest in the capital property of the Society permission for sub letting
or giving Flats or parts thereof on leave and license or care taker basis permission for additions and alterations
in the Flats allotment of parking spaces and stilts permission for exchange of Flats permission for holding
additional Flats permission for assigning mortgaging or creating charge or interesting Flats permission for
use of terrace and for any other purpose provided under the bye-laws but not specifically mentioned above
shall be addressed to the Secretary of the Society.
b) On receipt of the applications, the Secretary of the Society shall scrutinize them and bring any shortcomings
therein to the notice of the Members concerned within 7 days of their receipt for compliance.
c) The Secretary shall place all the applications complete in all respects before the Meeting of the Committee
or the General Body as the case may be, held next after receipt of the applications
d) The Committee or the General Body as the case may be shall consider all such applications at its Meetings
and take decisions thereon.
e) The Committee shall ensure that all the applications received by the Secretary of the Society are disposed
off within the maximum period of three months from the dates of their receipt.
f) If the Committee or the General Body as the case may be rejects any applications it shall record in the
minutes of its Meeting the reasons for rejections of the applications.
g) The Secretary of the Society shall communicate the decisions of the Committee of the General Body as the
case may be to the applicants concerned within 15 days of the decisions of the Committee or the general
body as the case may be with reasons where the applications are rejected by the Committee or the general
body as the case may be if the Society does not communicate the decision to the applicant within three
months from the date of receipt of application for Membership including nominal or associate Membership
the applicant shall be deemed to have been admitted as Member as provided under section 22 (2) of the act.
2. Wherever the question of payment of the value of the shares and the interest of any Member of the Society in its
capital property the result of acquisition of the same by the Society arises the following procedure shall be
followed.
a. The value of the shares shall be decided in accordance with the provisions of Rule 23 of the rules.
b. Within one month of the date of demand for payment of the value of the shares and interest in the capital
property of the Society or acquisition of the same by the Society, the Committee shall publication of the
notice in atleast two widely circulated newspapers and exhibition thereof on the notice board of the Society
invite offers for price proposed to be paid for acquiring interest in the Flat within such period as is mentioned
in the notice.
c On receipt of the offers the Committee in its Meeting shall scrutinize the same and decide to accept the offer
which is the highest.
d. The Committee shall then advice the person offering the highest price to make an application for Membership
of the Society in the prescribed form along with a demand draft for the price offered value of 5 shares of the
Society and the entrance fee of Rs. 10/-.
e. On realization of the demand draft and within one month of the admission of the said person to Membership
of the Society the Committee shall arrange to pay the value of the interest in the Flat realized by the Society
to the Member whose resignation has been accepted or the nominees heir and interest in the capital
property of the Society or the expelled Member together with the value of the shares as determined under
above after deducting the outstanding amount if any due from such Member and the entire expenses of the
publication of the notice, the payment shall be made in the manner provided under the bye-laws No. 38
39, and 57 to the nominees or heir/heirs respectively.
8.2 RIGHT OF MEMBERS TO INSPECT THE RECORDS OF THE SOCIETY
As per Section 32(1) of the Act Members have a right to inspect free of cost books, registered documents
as mentioned in the above said section and are also eligible to get certified true copies of the documents on
payment of the prescribed fees which is 40 paise for every 200 words. A circular u/s 79(A) of the Maharashtra
Co-operative Societies Act 1960 dated 10/03/1995 has been issued by the Under Secretary authorising the

230 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 8 Complaints in Co-operative Housing Societies

Member of the Society to take inspection and certified true copies of any inspection of the records of the
Society at fixed rate @ Rs.10/- per hour. This circular has caused confusion to the office bearers of the
Society.
8.3 RIGHT TO VOTE
It may be interesting to note that the right of a Member as regards attending the General Body Meeting is
a personal right. This is the possible reason why a proxy or a holder of Power of Attorney or a person holding
Letter of Authority cannot attend the General Body Meeting of the Society. Defaulters in Society have a right to
vote and participate in the discussions but they cannot be elected as Committee Member. Even if a Member
has five Flat he has only one vote. This is one of the major points of difference between Company Law and Co-
operative Law. The principle in Co-operative Law is involvement in the co-operative field (i.e. participation).
Member of a Co-operative Society has only one vote irrespective of the capital contributed by him unlike that of
the Company Law.
8.4 TRANSFER OF FLAT
When a Member wants to transfer his Flat, then it is his duty to give 15 days notice of his intention to
transfer the Flat. Form No. 20A and 20B should be submitted to the Society which should specify the intention
of the Member to sell his Flat. It should also specify the name and address of the intending purchaser. The
consideration should also be specified in the above said form. The price is normally not written by Estate
Agents when they submit the form into Co-operative Societies on behalf of their parties. After receipt of the
notice of intention form, from the Transferor and letter of consent from the proposed Transferor, the Secretary of
the Society should place Form No. 20A & 20B in the Managing Committee Meeting and the decision as
regards the eligibility of the Member to transfer his shares and interest in the capital/property of the Society has
to be taken by the Managing Committee. The provisions of Section 29(2) of the Maharashtra Co-operative
Societies Act should be taken into consideration which specifies the restrictions on the Member with regards
to transfer of shares. If the Committee is satisfied that the Member is prima facie eligible to transfer his shares
and interest in the capital/property of the Society, then the Committee should direct the Secretary of the
Society to intimate to the Member the decision of the Committee within three days and should tell the parties
to comply with the statutory formalities as regards transfer of Flat. After receipt of the transfer application
along with the relevant transfer papers the procedure as laid down in Bye Law No.67 has to be followed by the
Secretary and the Committee of the Society. At the time of transfer of Flat apart from other statutory formalities
it is the duty of the Society to ensure that the parties have paid stamp duty and have registered the agreement
with the Sub Registrar of Assurances. The Managing Committee as per circular dated 18th February, 1994
should not effect the transfer if the agreement is not registered with the Government. There is a controversy with
regards to registration of Flat.

8.5 REDRESSAL OF COMPLAINTS (SLIDES)

REDRESSAL OF COMPLAINT WITH THE CIVIL COURT

1. Non compliance of the terms and condition of the agreement by and

between the builder.
2. Substandard consructions.
3. Conveyance.
4. Escalation of construction cost.
5. Any other like disputes which fall with in jurisdiction of the Civil Court.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 231
Chapter - 8 Complaints in Co-operative Housing Societies

REDRESSAL OF COMPLAINT WITH THE CORPORATION LOCAL

AUTHORITY.
A) Unautorized Constructions.
B) Inadequate Water Supply to the Society.
C) Change of use by the Members.
D) Building’s structural problems any other like matters which fall with in
Jurisdiction of the Corporation.

REDRESSAL OF COMPLAINTS WITH THE POLICE

A) Nuisance carried by the unauthorized use of the Flat/shop/open space in

the Society by the Members builders or any other persons.
B) Threatening by the Member of the Society.
C) Any other matters which fall with in Jurisdiction of the Police.

REDRESSAL OF COMPLAINTS WITH THE GENERAL BODY

a) Non Maintenance of the property of the Society by the Managing
Committee.
b) Non display of board of the name of the Society.
c) Levy of excess fine by the Managing Committee for act of the
Member which is in violation of the bye-laws.
d) Not allowing the authenticated use of the available open space of
the Society by the Managing Committee.
e) Non insuring the property of the Society by the Managing
Committee.
f) Appointment of Architect.
g) All other like matters which fall with in jurisdiction of the General
Body.

232 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 8 Complaints in Co-operative Housing Societies

REDRESSAL OF COMPLAINTS WITH THE FEDERATION

a) Non allowing of the entry to the Secretary of the Sciety by the Member.
b) Non acceptance of any Communication by the Member/Managing
Committee.
c) Convening special General Meeting provided under the bye-law no. 97
and managing Committee Meeting provided under Bye-Law no. 133.
d) All other like matters.

Ha Ha Ha.
Do You Agree?
The word d y in Hindi Means yesterday as well as
tomorrow. The Complainants visited to government office
yesterday and at times have been told to visit the government
office tomorrow.

COMMENT V/S INTERPRET

INTERPRETAA TION

Builders Comment : 24 hours Water facility.

Members Presumption : 24 hours Water facility from tap.

Ground Reality/
Probability : 24 hours leakage from
terrace and side walls.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 233
Chapter - 9 Election Procedure in Co-operative Housing Societies

CHAPTER 9
ELECTION PROCEDURE IN CO-OPERATIVE HOUSING SOCIETIES
9.1 INTRODUCTION
The returning officer has to conduct the elections. A detailed election programme has to be drawn up. The
said programme shall include the notice inviting Nominations for the elections of the Managing Committee,
provisional list of voters, final list of voters, dates on which the scrutiny of the election Papers shall be done,
results of the election. Normally the election programme takes about forty five days to sixty days. It may be
mentioned that the defaulter cannot contest the election but he can vote at such elections. One additional seat
in addition to the strength of the Managing Committee has to be kept for a lady member as per Section 73B.
The election of the Managing Committee are normally held once in three year in accordance with the election
rules and regulations. The retiring Members of the Committee are also eligible for re-election. If no Members
have filed their form then the General Body can elect the candidates who are willing to act as Committee
Members. If the General Body fails to elect the required number of Committee Members then the elected
Members of the Committee are competent to fill the vacancy by co-opting Committee Members.
1. These Rules shall be called the Rules of Election of a member of the Managing Committee of the
Co-operative Housing Society Ltd. They shall be deemed to have come into force from the date of their
approval by the Registering Authority.
2. Every Managing Committee shall hold elections before expiry of its term.
3. The Members of the Society on the Register of Members as on 31st December, if the election is due during
subsequent period between 1st January to 30th June, and as on 30th June if election is due during subsequent
period between 1st July to 31st December, and who has completed two years from the date of enrollment as
a member should only be eligible to vote in the election to the Managing Committee of the Society.
4. The provisional list shall be prepared by the Managing Committee as per (3) above and shall be notified on
the Notice Board of the Society, 60 (sixty) days before the date of election, inviting suggestions and objections
in respect of the names of the Members, within a period of 8 (eight) days, from the publication of such list.
5. After considering the suggestions and objections, if any, received, the Managing Committee shall publish a
final list of Members eligible to vote, within two days of the last date as mentioned at 4 above.
6. The provisional and final list of Members referred to above shall be in the Appendix “A” appended to these
Rules.
7. After the final list, the Managing Committee shall appoint from amongst the Members who are not candidates
for election or who have neither proposed nor seconded candidature of any member, or any other person, as
Returning Officer. However, in case of member being appointed as Returning Officer, the Managing Committee
shall obtain an undertaking from such member that he will not contest the election nor propose or second
any candidate. The Returning Officer shall have authority to appoint such polling staff as he deems necessary.
8. Where the Managing Committee has failed to appoint a Returning Officer, the Registering Authority shall
appoint a Returning Officer and polling staff. The cost of the Returning Officer and Polling Staff shall be borne
by the Society.
9. The Returning Officer shall draw and declare a Programme of various stages of election, on the Notice Board
of the Society, as indicated herein below, not later than seven days of the date of publication of final list of
voters of the Society.
The Returning Officer shall submit copy of such Programme to the Registrar and the concerned Housing
Federation.
(i) Last date for making nomiations -------- 7 days from the date of declaration of election
-------- programme.
(ii) The date of publication of list of -------- On the last date and after the expiry of the time
Nominations received. -------- for Nomination.
(iii) Date of scrutiny of Nominations -------- Next day of the last date for making Nomination.
(iv) Date of publication of list of -------- Next day after the date of completion of scrutiny.

234 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 9 Election Procedure in Co-operative Housing Societies

valid Nominations.
(v) Date by which candidature may be -------- After clear 15 days from the date of scrutiny.
withdrawn.
(vi) Date of publication of final list -------- The date next succeeding the last day of
contesting candidates -------- fixed for Withdrawal of candidature.
(vii)Date and time during which and -------- Minimum 5 days after the date of withdrawal
the place at which the poll shall be taken. (time & place to be fixed by Returning Officer).
(viii) Date, time and place for counting votes -------- Immediately after polling is over.
(ix) Date of declaration of results of Votes -------- Immediately after counting of votes.
Explanation:- If the last date in reckoning dates as specified in the above cases is a public holiday, the
next succeeding working day shall be fixed for the respective events.
10. The functions of the Returning Officer shall be as under:
i) To draw up a detailed programme of election to the Managing Committee of the Society, after taking into
consideration the various stages of election process, as enumerated in 9 above.
ii) To invite Nominations to receive and scrutinise them to exhibit list of valid Nominations and list of final
Nominations remaining after withdrawal of Nominations, if any.
iii) To arrange for election by ballot in accordance with the provisions of the Election Rules.
iv) To furnish the result of election to the Chairman of the Society for being declared at the General Body
Meeting/Special General Body Meeting of the Society.
v) To take such other actions as are necessary for end incidental to the election to the managing
committee of the Society.
11. The Nominations from the Members shall be in “Appendix (B)” appended to the Rules.
12. No Members of the Society shall be eligible to participate in the election of the Managing Committee of the
Society, if
i) he is in arrears in respect of any charges and any other amounts due to the Society as on the date of
scrutiny of Nomination Papers.
(ii) he has incurred any of the disqualifications as mentioned in the Maharashtra Co-op. Societies Rules,
1961 and the Bye-Laws of the Society.
(iii) He has not completed two years of his enrollment as member of the Society as on date of Nomination.
13. The Nominations received till the last date and hour fixed for receiving Nominations shall be scrutinized by
the Returning Officer on the date fixed for scrutiny of nomiations, in the presence of the candidates or their
duly authorised representatives and the list of the valid Nominations shall be published on the Notice Board
of the Society as per election programme.
The candidates whose Nominations are rejected shall be informed by the Returning Officer, in writing, of the
reasons for rejection of their Nominations on the same day, in form at Appendix “B-2”.
14. The candidates, whose Nominations have been declared valid shall be allowed a time of 15 days (as required
u/s. 152A of M.C.S. Act 1960) from the date of publication of the list of valid Nominations, to withdraw their
candidature by means of a letter handed over to the Returning Officer.
15. Immediately after the expiry of period allowed for withdrawal of candidature, a final list of the candidates
contesting the election shall be notified on the notice board of the Society.
16. The Voting at the election shall be Secret Ballot.
17. The ballot Paper shall be in the form of Appendix ‘C’ appended to these Rules. It shall bear the seal of the
Society and the counterfoil thereof shall bear the initials of the Returning Officer.
18. The names of the candidates in the ballot Paper shall be arranged in alphabetical order with surname
appearing first.
19. The date, time and place of voting shall be declared in the election programme.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 235
Chapter - 9 Election Procedure in Co-operative Housing Societies

20. The ballot box shall be so constructed that ballot Papers could be conveniently put into it but could not taken
out, without the box being unlocked.
21. On the date of the polling, the empty ballot box shall be shown to the candidates or their authorised agents,
if any and present 15 minutes before the time fixed for commencement of the poll and shall be locked and
sealed in their presence.
22. Each member-voter shall be supplied with an authenticated ballot Paper, after satisfying his identity and after
obtaining his signature on the counterfoil of the ballot Paper.
23. Member-Voter coming to the polling station after expiry of the time allowed for voting shall not be allowed to
vote.
24. Immediately after the completion of voting, the ballot box shall be sealed on the presence of the candidates
or their authorised representatives, if present.
25. The counting of votes shall be done immediately after the polling is over.
26. The Returning Officer shall submit to the Chairman of the Society a report indicating the number of votes,
who voted, number of valid and invalid votes, and the votes polled by each candidate along with his certificate
that the polling was peaceful and accordance with the Election Rules.
27. The names of the candidates with votes polled by each of them shall be put on the Notice Board of the
Society at the conclusion of the counting of votes.
28. The final result of election shall be declared in the ensuing Annual General Body Meeting or Special General
Meeting as the case may be.
29. All the records pertaining to the election shall be carefully preserved in a box duly locked and sealed by the
Secretary of the Society for a period of 3 months and destroyed thereafter. However, if the result of the
election is disputed, the records pertaining to election shall be preserved until the final decision of the
dispute.
30. The Committee shall be constituted as enumerated under Section 73 (3) of the M.C.S. Act, 1960.
31. If for any reasons beyond the control of the Society, it is not possible to observe the time schedule prescribed
under these Rules, the Returning Officer of the Society may revise the same with due notice to Members
and with due consent of the concerned Housing Federation. The Returning Officer shall inform such revision
of schedule to the Registrar.
9.2 APPENDIX
APPENDIX ‘A’

Provisional/final list of Members of the ..................................................................................... Co-operative Housing

Society Ltd. ..................................................................................... as on 31st March ..........................................

——————————————————————————————————————————
Sr. No. Name of the Permanant Relationship Share of each Date of birth
Nominees Addresses with the Nominee of the
of the Nominator (Percentage) if
Nominees the Nominee is a minor
——————————————————————————————————————————
1. 2. 3. 4. 5. 6.
——————————————————————————————————————————

(SEAL) HON.SECRETARY/CHAIRMAN

PLACE :
DATED :

236 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 9 Election Procedure in Co-operative Housing Societies
APPENDIX ‘B’

Notice inviting Nominations to the post of the Managing Commitee Member of the...............................
...........................................................................................Co-operative Housing Society Ltd.,
....................................................................................................................................................................................................................
It is here by notified for the information of the Members of the Society that the term of office of the Managing
Committee Members of the Society for the years................................... has expired on................ ........................
The names of the Managing Committee Members retiring as a result of expiry of the term of their office are given below.
1) SHRI/SMT .................................................................. CHAIRMAN
2) SHRI/SMT ................................................................. SECRETARY
3) SHRI/SMT .................................................................. MANAGING COMMITTEE MEMBER
4) SHRI/SMT .................................................................. MANAGING COMMITTEE MEMBER
5) SHRI/SMT .................................................................. MANAGING COMMITTEE MEMBER
6) SHRI/SMT .................................................................. MANAGING COMMITTEE MEMBER
7) SHRI/SMT .................................................................. MANAGING COMMITTEE MEMBER
8) SHRI/SMT .................................................................. MANAGING COMMITTEE MEMBER
9) SHRI/SMT .................................................................. MANAGING COMMITTEE MEMBER
It has been decided to hold election to the posts of the Members of the Managing Committee in the places of those
retiring as mentioned above.
All the Memberss of the Society (including those retiring) if they desire to contest election are hereby requested to
send the forms of Nomination duly filled in to the Returning officer within 10 days of the date of publication of this notice. The
Nomination should be made in the prescribed form ‘C’

Seal of the Society (Returning officer)

Place :
Date :

APPENDIX ‘C’

Form of Nomination Paper for election to the post of the Members of the Managing Committee of
the.............................................Co-operative Housing Society Ltd,......................................................
for the period form..............................................................to.......................................................
Name of the candidate ............................................................
Addresss of the candidate .......................................................
Name of the proposer ..............................................................
Address of the proposer ..........................................................
Name of the seconder .............................................................
Address of the seconder .........................................................
Signature of the Signature of the
Seconder. Proposer.

PLACE :

DATED :

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 237
Chapter - 9 Election Procedure in Co-operative Housing Societies
DECLARATION BY THE CANDIDATE

Shri/Smt. ........................................................................................................ hereby signify my willingess to

serve as member of the Managing Committee of the .............................................................................................
.........................................................................Co-operative Housing Society Ltd., if I am elected to the said post.

Place :
Date :

APPENDIX ‘C-1’

RECEIVED the Nomination Paper proposing and seconding Shri/Shrimati..................................

.................................................... as a candidate for election to the post of the Member of the Managing Committee
of the ........................................................................................................ Co-operative Housing Society
Ltd,.................................................... for the period form ............................. to.............................................. .

Place :

Date: Signature of the returning officer

APPENDIX ‘D’

FORM OF BALLOT PAPER

Election to the Members of the Managing Committe of the.......................................................................

.......................Co-operative Housing Society Ltd;..................................................................for the period
from....................................................to......................................................

Full Name of the candidate Mark of vote

1) Shri/Smt ....................................................... ..............................................
2) Shri/Smt ....................................................... ..............................................
3) Shri/Smt ....................................................... ..............................................
4) Shri/Smt ....................................................... ..............................................
5) Shri/Smt ....................................................... ..............................................
6) Shri/Smt ....................................................... ..............................................
7) Shri/Smt ....................................................... ..............................................
8) Shri/Smt ....................................................... ..............................................
9) Shri/Smt ....................................................... ..............................................
10) Shri/Smt ....................................................... ..............................................

BELIEVE IT OR NOT
Maharashtra Co-operative Societies Rule No 107 B states that. The
person handling cash has to give security to the Society. (That too
for doing Society work.)

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CHAPTER 10
MEETINGS & MINUTES WRITING OF CO-OPERATIVE HOUSING SOCIETIES
10.1 TYPES OF GENERAL MEETINGS AND MINUTES WRITING
A) FIRST GENERAL MEETING
1. The first General Meeting of the Promoters who have signed the applications for registration of the Society
shall be held within the period of three months of the date of the registration of the Society as provided under
rule 59 of the rules it shall be the responsibility of the Chief Promoter of the Society to convene the said
Meeting within the stipulated Period.
2. On failure of the Chief Promoter of the Society to hold the first Meeting of the General Body within the period
mentioned in bye-law no 86 the registering authority shall cause it to be called.
3. Fourteen clear days notice of the first General Body Meeting of the Society or as the case may be by the
officer authorised by the registering authority to all the Promoters who have signed the application for the
registration of the Society.
4a. The functions of the first General Meeting of the Society shall be as under:
i. to elect a president for the Meeting.
ii. to admit persons to membership who have applied for membership of the Society.
iii. to elect a Provisional Committee.
iv. to receive and approve the statement of account as prepared by the Chief Promoter of the Society upto 14
days prior to the date of the first General Meeting of the Society.
v. to authorise the Committee to secure conveyance of the right title and interest in the property in the name
of the Society from the promoter builder.
vi. to fix the limit upto, which funds may be borrowed.
vii. to appoint internal auditor of the Society for the year if necessary and to fix his remuneration.
viii. to authorise one of the member of the Provisional Committee to call the first Meeting of the Provisional
Committee.
ix. to consider affiliation of the Society as member of the housing federation of the district and other institutions
mentioned in the bye-law no. 6.
x. to consider any other matter to be brought before the Meeting and with the permission of the chair
excepting that requiring proper notice.
4b. Where the first General Meeting fails to elect a Provisional Committee the registering authority shall be compe
tent to nominate such a Committee including the Chairman and the Secretary of the Society for a period of three
years.
5. The person who presides over the first General Meeting shall record the minutes of the Meeting sign them and
hand them over to the Secretary of the Society elected at the first Meeting of the Provisional Committee or
nominated by the registering authority under the bye law no 89 (b).
6. The Chief Promoter of the Society shall immediately after election or office bearers of the Society at the first
Meeting of the Provisional Committee or its nomination by the registering authority under the bye-law no 89(b)
hand over to the Chairman of the Society or any members of the Provisional Committee authorised by it in that
behalf all records of the Society particularly the copy of the application for registration of the Society received
back from the registering authority the copy of the bye-law of the Society registered by the registering
authority the certificate of registration of the Society the challans for credit of amounts into the bank the
counterfoils of the used cheques and the unused forms of the cheques the bank pass books copies of all the
agreements entered into by him with the different parties the statement of accounts as prepared by him the
application for membership the statement of information of the Promoters the vouchers for amount spent the
cash balance if any the site plan , the minutes of the first General Body Meeting of the Society the files of the
correspondence with the registering authority the local authority and all such other records and assets of the
Society as are in the his possession leaving nothing with him.
7. The Provisional Committee or the nominated Committee shall have the same powers and functions as the
Committee duly elected in accordance with the bye-law of the Society.
8. The Provisional Committee or the nominated Committee shall be in office for a period of one year.
9. The chairman of the Provisional Committee or the nominated Committee shall handover charge of all the

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assets and papers of the Society to the chairman of the newly elected Committee at the time of its first
Meeting leaving nothing with him.
B) ANNUAL GENERAL MEETINGS
1. The annual General Meeting of the Society shall be held on or before 14 August each year or within the
extended period as provided under section 75 (1) of the act.
2. The annual General Meeting of the Society shall transact the following business.
a. to read the minutes of the last annual General Meeting of the Society and the special General Body
Meeting of the Society if any and not to the action taken thereon.
b. to receive from the Committee the report on the proceeding Co-operative Years working together with the
statements of accounts in the form and prescribed under rule 62 of the rules showing the income and
expenditure during the proceeding co-operative year an the balance sheet as at the close of the proceed
ing co-operative year.
c. to consider audit memorandum if received from the Statutory Auditor for the previous Co-operative Years
or year along with the audit rectification report of the Committee thereon.
d. to declare the result of election of the Committee if election to the Committee has taken place during the
year in which the annual General Meeting of the Society is held.
e. to appoint an Internal Auditor if considered necessary and to fix his remuneration.
f. to consider any other matters specifically requiring decisions concurrence or sanction of the General
Meeting of the Society by virtue of the provisions in act rules and bye-laws of the Society.
g. to consider any important communications received from the registering authority, the Statutory Auditor,
Government, Collector, Local authority or any other officer of the government.
h. to consider any other matter excepting those requiring proper notice with the permission of the chair after
the regular agenda is over.
C) SPECIAL GENERAL BODY MEETING
1. A special General Meeting of the Society may be called at any time at the instance of the chairman or
by the decision of the majority of the Committee and shall be called within month of date of the receipt
of requisition in writing signed by at least 1/5 of the members of the Society or from the registering
authority or from the housing federation to which the Society is affiliated the Meeting so convened
shall not transact any business other than that mentioned in the notice of the Meeting.

2. The requisition for the special General Meeting of the Society under the bye-law no. 97 shall be placed
within the 7 days of its receipt before the Meeting of the Committee by the Secretary of the Society for
fixing the date time and place of the special General Meeting if the Society.
3. The Committee shall decide the date, time and place of every General Meeting of them Society and the
business to be transacted at the requisitioned special General Meeting shall be only that mentioned in
the requisition. The notice convening the General Meeting shall be issued by the Secretary of the Society
accordingly on his failure to issue the notice the chairman shall, issue it.
4. In case of the annual General Meeting 14 clear days notice and in the case of the special General Body
Meetings 5 clears days notice of the Meeting shall be given to all the members of the Society under
intimation to the registering authority in case of an emergency the special General Body Meeting may be
called even at a shorter notice if the Committee unanimous decides to call the special General Meeting a
shorter notice.
5. The quorum for every General Meeting of the Society shall be 2/3rds of the total numbers of members of
the Society or 20 whichever is less.
6. If within half an hour after the time appointed for the General Meeting of the Society there is no quorum the
Meeting if convened upon the requisition of the members shall be dissolved in any other case it shall be
adjourned to a later hour on the same day and at the same place as may have been specified in the
notice calling the General Meeting of the Society or to a subsequent date not earlier then 7 days and not
later than 30 days and at such adjourned General Meeting the business on the agenda of the original
General Meeting shall be transacted whether there is no quorum or not.
7. If all the business on the agenda of the General Meeting of the Society cannot be transacted on the day

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on which the General Meeting is held the Meeting shall be postponed to any other suitable date not later
than 30 days from the date of the Meeting as may be decided by the members present at the Meeting.
8. The chairman of the Society shall preside over all General Meetings of the Society provided that if the
chairman is absent or is present if unwilling to preside the members present may elect a person from
themselves to preside over it.
9. No proxy or a holder of power of attorney or letter of authority shall be eligible to attend a General Meeting
if the Society on behalf of a member of the Society.
10. Voting right of the member and an associate member of the Society shall be regulated in accordance with
the provisions of section 27 (1) and (2) of the act.
11. At the General Meeting of the Society every member of the Society and in his absence his associate
member shall have only one vote in case of equality of votes the chairman of the Meeting shall have a
casting vote.
12. Unless otherwise specifically provided under the act the rules and the bye-laws of the Society all questions
at a General Meeting of the Society shall be decided by a simple majority of those present and voting at
the Meeting.
13. The Committee shall finalise the draft minutes of every General Meeting of the Society within 3 months of
the date of the Meeting and circulate the draft minutes amongst all the members of the Society within 15
days of the Meeting of the Committee at which the draft minutes were finalised the members of the
Society may communicate to the Secretary of the Society their observations if any of the draft minutes
within 15 days of the date of their circulation. The Committee at its subsequent Meeting shall prepare the
final minutes of the General Meeting after taking into consideration the observations if any made by the
members on the draft minutes and cause them to be recorded in the minutes book by the Secretary of
the Society or any other person authorised in that behalf.
14. No resolution can be brought at a General Meeting of the Society cancelling its previous resolution unless
6 clear months have expired after passing of the previous resolution.
10.2 TYPES OF MANAGING COMMITTEE MEETING
1) No member of the Committee shall be present at the consideration of any matter in which he his directly
or indirectly interested.
2) The period of office of the Committee elected under the Bye-law no. 115 shall be for 3 years from the date
of its first Meeting.
3a) The first Meeting of the newly elected and outgoing Committee shall be held within 30 days from the date
of the General Body Meeting of the Society at which the result of its election was declared.
3b) Subject to the previous of the bye-law no. 121 the Secretary of the out going Committee shall issue notice
of the first Meetings of the newly elected Committee to the members thereof on the failure of the Secretary
of the outgoing Committee to convene the said Meeting the chairman of the outgoing Committee shall call
it on the failure of both the registering authority may call such a Meeting.
4) All records of the Society shall be kept at its registered address till construction of the building is not
complete on completion of construction the building the records of the Society shall be kept at its
premises convenient to the Secretary with the approval of the Chairman of the Society
5) When the new Committee is elected the Secretary of the outgoing Committee shall prepare the list of
papers and property of the Society in his custody and hand over the charge thereof to the outgoing
Chairman the retiring Chairman shall hand over the charge of the office of the Committee and all
papers and property of the Society in his possession to the Chairman of the new Committee as per
provisions contained in Section 160 of the Act.
6a) Every Committee at its first Meeting after its election shall elect a Chairman and Secretary from amongst
the members of the Committee.
6b) The Chairman, Secretary of the Society shall hold office for the period of 3 years from the date on which
he is elected to be the Chairman or as the case may be the Secretary. Provided that he shall cease to be the
Chairman or as the case may be the Secretary of the Society if the motion of no confidence is moved in the
special Meeting of the Committee called upon the notice given by

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1/3rd members of the Committee and the motion of the no confidence is passed by 3/4 the members
present it such Meeting having attendance of at least 2/3rd members of the Committee.
Provided further that another motion of no confidence shall not be brought against the Chairman or as the
case may be the Secretary of the Society unless the period of 6 months has elapsed from the date of the
preceding motion of the no confidence.
7) The quorum for a Committee Meeting shall be members of the Committee it shall not be competent for the
Committee to transact any business there is the quorum at the time of consideration of every item on the
agenda of the Meeting of the Committee.
8) The Committee shall meet as often as necessary but at least once in a month.
9) In the event of vacancies in the Committee caused on account of the death, resignation, disqualification or
removal of any members of the Committee may fill in such vacancies by co-option on the Committee of any
other members eligible to be on the Committee irrespective of the fact whether there is the quorum or not
with standing anything contained in the bye-law no. 125.
10) The period of office of the co-opted member of the Committee shall co-terminus with tenure of office of the
Committee.
11) A member of the Committee may by a letter addressed to the Chairman of the Society resign his membership
of the Committee the resignation shall be effective from the date it is accepted by the Committee or on expiry
of the period of one month from the date of the receipt of the letter of the resignation by the Chairman of the
Secretary of the Society whichever is earlier.
12a) The Chairman of the Society may resign his Office as Chairman by a letter addressed to the Secretary of
the Society.
12b) The Secretary of the Society may resign his office as Secretary by letter addressed to the Chairman of
the Society.
12c) The Committee may accept resignation of the office of the Chairman, Secretary only after it is satisfied
that the Chairman or as the case may be the Secretary of the Society has brought upto date the work
entrusted to him and has produced the entire papers and property of the Society in his possessions
before the Committee.
13) The Secretary of the Society shall give 3 clear days notice of every Meeting of the Committee to all the
members of the Committee which shall state the date, time and place of the Meeting and the business
to be transacted there at in consultation with the Chairman of the Society where the Secretary of the
Society fails to issue such a notice and agenda of any Meeting of the Committee the Chairman of the
Society shall issue it if the Chairman and Secretary of the Society fails to issue a notice and agenda of
any Meeting of the Committee the registering authority may call such things.
14) The Chairman of the Society shall preside over all the Meetings Committee provided that if at any Meeting
of the Committee is absent or if present is not willing to preside those members of the Committee present
shall elect one of them to be the Chairman for the occasion who shall preside over Meeting.
15) Every member of the Committee shall have one vote however in case of equality of votes the Chairman of
the Meeting will have a second or casting vote all decisions shall be taken by majority of votes.
16) On a requisition by 1/3rds of the members of the Committee the Secretary of the Society shall convene
a special Meeting of the Committee within 7 days of this date of receipt of the requisition to discuss the
matters mentioned in the requisition on type failure of the Secretary of the Society to convene such a
Meeting within the terms stipulated the procedure laid down under the bye-law no. 131 shall be followed.
17) The Secretary of the Society shall attend every Meeting of the Committee and record its minutes and
place and the same for confirmation before the next Meeting of the Committee after the minutes are
signed by the Secretary of the Society and the Chairman of the Meeting in the absence of the Secretary
of the Society the Chairman of the Society shall make alternate arrangement for recording minutes of the
Meeting.

Believe it or not. Bye Laws do not have the force of law

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18) The members of the Committee shall be jointly and severally liable for making good any loss which the
Society may suffer on accounts of their negligence or omission to perform any of the duties and
functions cast on them under the act rules and bye laws of the Society.

10.3 SPECIMEN RESOLUTION OF MANAGING COMMITTEE MEETING & GENERAL BODY

1 To increase the contribution towards the service charges by Rs.50/- (Rupees Fifty Only).
2 To collect the proportionate increase of the Property Tax amount.
3 To increase the contribution towards the Common Amenities Fund from Rs.______________/- to
Rs. __________/-.
4 To approve the unaudited Statement of Accounts for the Co-operative Year 1-4-2009 to 31-3-2010.
5 To approve the Statement of Accounts duly audited by the Society’s Statutory Auditor M/s.
______________________________ & Co. for the Co-operative Year 1-4-2006 to 31-3-2007.
6 To appoint Statutory Auditor for the Co-operative Year 1-4-2009 to 31-3-2010. (Specimen resolution whereby the
power is delegated to the Managing Committee to appoint the Statutory Auditor).
7 To appoint an Internal Auditor for the Co-operative Year 1-4-2009 to 31-3-2010.
8 To decide the basis of sharing leakage expenses.
9 To authorize the Managing Committee to incur expenses on major repairs and renovations not exceeding Rs.
__________/- (Rupees ____________________________________ Only).
10 To collect an amount of Rs. __________/- (Rupees ____________________________________ Only) per Sq.
Ft. Carpet Area for major repairs and renovations.
11 To allot parking slots to members.
12 To charge Non Occupancy Charges from members who have sub-letted their flats.

SPECIMEN RESOLUTIONS FOR GENERAL BODY MEETINGS

1. TO INCREASE THE CONTRIBUTION TOWARDS THE SERVICE CHARGES BY RS. 50/- (RUPEES FIFTY
ONLY).
The Hon. Secretary informed the members that having regards to inflation and the increase in the overhead
expenses, it was necessary that the contribution towards the Service Charge being collected from the
members be increase by Rs.50/- (Rupees Fifty Only) per month. The details of the major expenses pertaining
to Service Charges were also informed to the members present in the Meeting. After discussion it was
decided that the Service Charges be increased by Rs.50/- (Rupees Fifty Only) from the month of
_____________________ and the following Resolution was passed.

RESOLUTION NO.:-
RESOLVED THAT the Service Charges be and are increased by Rs.50/- (Rupees Fifty Only) from all the
members of the society.
FURTHER RESOLVED THAT the said increase shall be effective from the month of ___________.

Proposed By
Seconded By
Carried Unanimously/ By Majority.

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2. TO COLLECT THE PROPORTIONATE INCREASE OF THE PROPERTY TAX AMOUNT.

The Hon. Secretary informed the members that the Mumbai Municipal Corporation has increased the Property
Tax vide their Bill dated _________________. The Hon. Secretary further informed the members that as per the
Societies bye-laws No. 71 A, the society is supposed to collect the actual Property Tax from the members.
After the discussion it was decided that the increase in Property Tax be recovered from the members as per the
Statement of Property Tax as is made available on payment of prescribed fees from the Mumbai Municipal
Corporation and the following Resolution was passed.

RESOLUTION NO. :-

RESOLVED THAT the Property Tax increase be recovered from the members on the basis of the Statement of
monthly rent and rateable value of the individual flat as obtained from the Mumbai Municipal Corporation.

Proposed By
Seconded By
Carried Unanimously/ By Majority.

Note: On payment of prescribed fees, the Statement of monthly rent and the rateable value certificate is available from
the Mumbai Municipal Corporation. The societies are advised that they should periodically obtain such certificates
from the Mumbai Municipal Corporation. All such applications should be addressed to the Assessor & Collector
of the particular Ward in which the society is situated. It is advisable to send the Xerox copies of the last
Property Tax bill along with the said application.

3. TO INCREASE THE CONTRIBUTION TOWARDS THE COMMON AMENITIES FUND FROM RS. __________/-TO
RS. __________/.
The Hon. Secretary informed the members that the society had been collecting a sum of Rs. __________
(Rupees __________________________________________ Only) at the time of Transfer of Flat under the
head Common Amenities Fund. The Hon. Secretary further informed the members that the rates fixed towards
the Common Amenities Fund have not been increased for a number of years. The Hon. Secretary informed the
members that it was advisable to increase the amount towards the Common Amenities Fund at the time of
Transfer of Flat from Rs. __________/- to Rs. __________/- After the discussion it was decided that the amount
to be collected by the society at the time of Transfer of Flat under the head Common Amenities Fund be increased
from Rs. __________/- to Rs. __________ /-and the following Resolution was passed.

RESOLUTION NO.:-

RESOLVED THAT at the time of Transfer of Flat the contribution towards the Common Amenities Fund be
increased from Rs. __________/- to Rs. __________/-

Proposed By
Seconded By
Carried Unanimously/ By Majority.

Note: (It may be emphasized that as per the various court judgements, the maximum amount that can be collected by
the society under the head Share Premium Account should not exceed the amount as mentioned in the Bye-
laws or Rs.25,000/- (Rupees Twenty Five Thousand Only) whichever is less. However it is our experience that a
number of societies are collecting amounts far in excess of Rs.25,000/- at the time of Transfer of flat.)

4 TO APPROVE THE UNAUDITED STATEMENT OF ACCOUNTS FOR THE CO-OPERATIVE YEAR 1-4-
2009 TO 31-3-2010.
The Hon. Secretary informed the members that the unaudited Statement of Accounts which included Receipts
& Payments Account, Income & Expenditure Account and Balance Sheet for the Co-operative Year 1-4-2007 to
31-3-2008 were already given to all the members of the society. The Hon. Secretary further informed the members
that he had not received any queries ____________ days prior to the Annual General Body Meeting pertaining
to unaudited Statement of Accounts. The Hon. Secretary further informed the members that they could ask

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questions pertaining to Statement of Accounts. After discussion it was decided that the Statement of Accounts
for the Co-operative Year 1-4-2009 to 31-3-2010 be and are herewith approved subject to audit and the following
Resolution was passed.

RESOLUTION NO.:-

RESOLVED THAT the Statement of Accounts including Receipts & Payments Account, Income & Expenditure
Account and the Balance Sheet for the Co-operative Year 1-4-2009 to 31-3-2010 be and are herewith approved
subject to audit.
Proposed By
Seconded By
Carried Unanimously/ By Majority.

Note: Societies are supposed to circulate the Receipts & Payments Account but in a number of societies the
same is not circulated. Also the annual report is not presented by many Societies.

5. TO APPROVE THE STATEMENT OF ACCOUNTS DULYAUDITED BY THE SOCIETY’S STATUTORYAUDITOR M/S. &
CO. FOR THE CO-OPERATIVE YEAR 1-4-2009 TO 31-3-2010.

The Hon. Secretary informed the members that the Accounts for the Co-operative Year 2009-2010 have been
audited by the Society’s Statutory Auditor M/s. ________________________________ & Co. The Hon. Secretary
further informed the members that the society had received ____________ Grade. The Hon. Secretary read out
the audited report as received from the Statutory Auditor. After discussion the audited Statement of Accounts as
received from the Statutory Auditor M/s. ______________________ & Co. for the Co-operative year 1-4-2009 to
31-3-2010 were approved and the following Resolution was passed.

RESOLUTION NO.-

RESOLVED THAT the audited Statement of Accounts as received from the Statutory Auditor M/s.
_____________________________________ & Co. for the Co-operative Year 1-4-2009 to 31-3-2010 be and are
herewith approved and adopted.
Proposed By
Seconded By
Carried Unanimously/ By Majority.
Note: A member does not have a right to verify each and every transaction pertaining to accounts. The Office Bearers
are only supposed to give a broad outline of the expenses being incurred by them. It is observed that queries
pertaining to accounts are not send in advance. In such circumstances Office Bearers are not supposed to
entertain the queries of the members. The right of members to inspect the record of the society is covered under
Sec. 32 A of the Maharashtra Co-operative Societies Act. Office Bearers are not supposed to give account of the
day to day activities or the day to day expenses that have been incurred by them to the General Body. The idea
behind writing the above said note is that at times some members treat the Office Bearers of the society as their
employee. A circular has been issued by the Co-operative department which gives the members the right to
inspect all the records. The said circular has caused considerable confusion.

6. TO APPOINT STATUTORY AUDITOR FOR THE CO-OPERATIVE YEAR 1-4-2009 TO 31-3-2010.

(a) (Specimen discussion/resolution whereby the power is delegated to the Managing Committee
to appoint the Statutory Auditor).
The Hon. Secretary informed the members that the Accounts of the Society has to be audited by the Statutory
Auditor who is on the panel of Auditors as approved by the Commissioner for Co-operation and the Registrar of
Co-operative Societies. The Hon. Secretary further informed the members that the power to appoint the Statutory
Auditor for the Co-operative Year 1-4-2009 to 31-3-2010 should be delegated to the Managing Committee. The
Managing Committee can appoint the Statutory Auditor at the time when they finalize the Accounts. After
discussion members agreed with the view of the Hon. Secretary and it was decided that the Managing Committee
be and are herewith authorized to appoint the Statutory Auditors for the Co-operative Year 1-4-2009 to 31-3-201
and the following Resolution was passed.

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RESOLUTION NO. :-
RESOLVED THAT the Managing Committee be and is herewith authorized to appoint the Statutory Auditors for
the Co-operative Year 1-4-2009 to 31-3-2010.
RESOLUTION NO. :-
RESOLVED THAT the Managing Committee be and is herewith authorized to appoint an Internal Auditor for the
Co-operative Year 1-4-2009 to 31-3-2010.
Proposed By
Seconded By
Carried Unanimously/ By Majority.

(b) (Specimen discussion/resolution whereby the General Body appoints an Internal Auditor and
fixes the remuneration)

The Hon. Secretary informed the members that it was advisable if the Accounts of the Society were audited by
an Internal Auditor. He further informed the members that one Mr. ________________________ Proprietor of M/
s. _________________________________ & Co. was carrying out Internal Audit work of number of societies.
He further informed the members that M/s.____________________________________ & Co. were willing to
carry out the Internal Audit of the societies for a remuneration of Rs. ____________/- (Rupees
__________________________ Only) for the Co-operative Year 1-4-2009 to 31-3-2010. After discussion it was
decided that Internal Audit of the Statement of Accounts for the Co-operative Year 1-4-2009 to 31-3-2010 be
allotted to M/s. ________________________ & Co. for all inclusive for a fee of Rs. ____________ /-
(Rupees ____________________________________ Only) and the below mentioned Resolution was passed.

RESOLUTION NO. :-
RESOLVED THAT Internal Audit work of the Society for the Co-operative Year 1-4-2009 to 31-3-2010 be allotted
to M/s. ____________________ & Co. for an all inclusive fee of Rs. __________/- (Rupees
_______________________________________ Only).

Proposed By
Seconded By
Carried Unanimously/ By Majority.

7. TO APPOINT INTERNAL AUDITOR FOR THE CO-OPERATIVE YEAR 1-4-2009 TO 31-3-2010.

(a) (Specimen resolution whereby the Managing Committee appoints an Internal Auditor).

The Hon. Secretary informed the members that the Accounts of the Society for the Co-operative Year 1-4-2009
to 31-3-2010 may be audited by an Internal Auditor. The Hon. Secretary informed the members that the power
to appoint an Internal Auditor for the Co-operative Year should be delegated to the Managing Committee. The
Managing Committee may appoint an Internal Auditor at the time they finalize the Accounts for the Co-operative
year 1-4-2009 to 31-3-2010. After discussion members agreed with the view of the Hon. Secretary and it was
herewith authorized to appoint an Internal Auditor for the Co-operative Year 1-4-2009 to 31-3-2010. The Managing
Committee was also authorized to fix the fees payable to the Internal Auditor and the below mentioned Resolution
was passed.

RESOLUTION NO. :-

RESOLVED THAT the Managing Committee be and is herewith authorized to appoint an Internal Auditor for the
Co-operative Year 1-4-2009 to 31-3-2010.
Proposed By
Seconded By
Carried Unanimously/ By Majority.

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(b) (Specimen resolution whereby the General Body appoints an Internal Auditor and fixes the remuneration).
The Hon. Secretary informed the members that it was advisable if the Accounts of the Society were audited by
an Internal Auditor. He further informed the members that one Mr.
________________________ M/s. ____________________________________ & Co. was carrying out Internal
Audit work of number of Societies. He further informed the members that M/s.
___________________________________ & Co. were willing to carry out the Internal Audit of the societies for
a remuneration of Rs. ____________/- (Rupees ____________________________________ Only). After
discussion it was decided that Internal Audit of the Statement of Accounts for the Co-operative Year 1-4-2007 to
31-3-2008 be alloted to M/s. ____________________________________ & Co. for all inclusive for a fee of Rs.
__________/- (Rupees ____________________________________ Only) and the below mentioned resolution
was passed.

RESOLUTION NO. :-

RESOLVED THAT the Internal Audit work of the Society for the Co-operative Year 1-4-2007 to 31-3-2008 be
alloted to M/s. ___________________________________ & Co. for an all inclusive fee of Rs. ____________/-
(Rupees ____________________________________ Only).

Proposed By
Seconded By
Carried Unanimously/ By Majority.

8. TO DECIDE THE BASIS OF SHARING LEAKAGE EXPENSES.

(1/3rd to be borne by the society and 1/3rd each to be borne by both the flat holders where the leakage is
occurring).

The Hon. Secretary informed the members that many societies had adopted the policy that leakage expenses
should be shared in three parts. 1/3rd to be borne by the society, 1/3rd to be borne by the member residing in the
upper floor from where the leakage originates and 1/3rd to be borne by the member who is affected by the said
leakage. The Hon. Secretary informed the members that the idea behind sharing the expenses in the above said
ratio was that members co-operate with one another and the repair work can be taken up expeditiously. After
discussion it was decided that expenses of leakage should be shared by the two parties and the society under
the ratio of 1/3rd each and the below mentioned resolution was passed.

RESOLUTION NO.:-

RESOLVED THAT expenses of leakage should be shared 1/3rd by the society, 1/3rd by the member who
occupies the flat where the leakage originates and 1/3rd by the members in which the leakage is there.

Proposed By
Seconded By
Carried Unanimously/ By Majority.

Note: It has been observed that the person residing in the upper flat is generally reluctant to co-operate as the leakage
might result in breaking the Marble/ Granite item fixed by the member. In such circumstances it is our opinion
such expenses have to be incurred by the member residing on the upper floor only. Office Bearers of the society
are rendering honorary services. In case the parties are not in a position to arrive at an amicable settlement then
we would advise the office bearers of the society to pass a resolution and grant the necessary authority to the
member who is suffering on account of such leakage to take up the matter with the competent authorities. In our
opinion even if the office bearers forcibly enters the flat and get the repair work done after giving sufficient notice
to the member residing on the upper floor, the police and the BMC authorities then also the office bearers may
not be committing an offence of trespass. However the office bearers are advised that they should obtain legal
advise before proceeding in such matters and as far as possible the authority should be delegated to the
member who is suffering on account of such leakage.

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9. TO AUTHORIZE THE MANAGING COMMITTEE TO INCUR EXPENSES ON MAJOR REPAIRS AND RENOVA-
TIONS NOT EXCEEDING RS. ____________/- (RUPEES ____________________________________ ONLY).

The Hon. Secretary informed the members that it was advisable for the society to carry out major repairs and
renovations so that the life of the building could be increased. He further informed the members that approximate
expenses for repairs and renovations would be around Rs.____________/- (Rupees
____________________________________ Only). He further informed the members that negotiation were going
on with two or three Contractors of repute. The Hon. Secretary informed the members that it will be advisable if
the General Body authorizes the Managing Committee to carry out the repairs and renovations work. The Hon.
Secretary further informed the members that the approximate expenses for repairs and renovations would be
around Rs. ____________ /- (Rupees ____________________________________ Lakhs Only). The Hon.
Secretary further informed the members that as per the Societies bye-laws No. 160 Managing Committee was
authorized to spend an amount upto Rs. 25,000/- (Rupees Twenty Five Thousand Only) for repairs and maintenance
of society’s property. The Hon. Secretary further requested the house that it will be advisable if the General
Body authorises the Managing Committee to carry out the repairs and renovations upto an amount of Rs.
____________ /- (Rupees ____________________________________ Only). After discussion it was decided
that the Managing Committee be and is herewith authorized to carry out major repairs and renovations upto an
amount of Rs ____________ /- (Rupees ____________________________________ Only) and the below
mentioned resolution was passed.

RESOLUTION NO. :-

RESOLVED THAT the Managing Committee be and is hereby authorized to incur the expenses upto Rs.
____________/- (Rupees ____________________________________ Only) on major repairs and renovations.

Proposed By
Seconded By
Carried Unanimously/ By Majority.

Note: The above said resolution is to be passed if the society members incur the repairs and renovations expenses
from the fund available with the society. If the society has to collect money for repairs and renovations then in
addition to the above, a resolution for collecting the contribution from members for repairs and renovations
should also be passed. The basis of contribution for repairs and renovations of building should be per Sq. Ft. as
per bye-law No. 71 A.

10. TO COLLECT AN AMOUNT OF RS. ____________ /- (RUPEES ____________________________________

ONLY) PER SQ. FT. CARPET AREA FOR MAJOR REPAIRS AND RENOVATIONS.

The Hon. Secretary informed the members that having regards to the condition of the building it was essential
that major repairs including plumbing, graniting, plastering and painting of the building were essential. He further
informed the members that the Managing Committee had made exhaustive inquiries and in his opinion an amount
of Rs. ____________ per Sq. Ft. Carpet Area would have to be collected from the members. He further informed
the members that many members of the society have requested him that the major repairs and renovations
work should be taken up on top priority basis and the said work should be completed before the monsoons. The
Hon. Secretary inquired with the members as to whether the society should carry out the major repairs and
renovations work or not? All the members present in the Meeting agreed with the views of the Committee Members
that the Society, that they should undertake major repairs and renovations of the building on top priority basis.
Members agreed with the suggestions of the Hon. Secretary that a sum of Rs.__________/- (Rupees
______________________________ Only) per Sq. Ft. Carpet Area should be contributed by the members towards
the major repairs and renovations in three equal monthly installments payable on ________________________
& ________________________ and the below mentioned resolution was passed.
RESOLUTION NO.:

RESOLVED THAT the society should undertake major repairs and renovations work including Plumbering, Graniting,
Plastering and Painting.

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FURTHER RESOLVED THAT members shall contribute a sum of Rs. ____________/- per Sq. Ft. Carpet Area
in three equal monthly installments of Rs. ____________/- . The abovesaid amounts will have to be paid as
under:
Rs. ___________/- (Rupees ____________________________________) on or before _______________
Rs. ___________/- (Rupees ____________________________________) on or before _______________
Rs. ___________/- (Rupees ____________________________________) on or before _______________

FURTHER RESOLVED THAT the major repairs and renovations work should be completed on a priority basis in
any case before the arrival of the monsoons.
Proposed By
Seconded By
Carried Unanimously/ By Majority.

11. TO ALLOT PARKING SLOTS TO MEMBERS.

The Hon. Secretary informed the members that it was observed that members were parking their vehicles in the
society’s premises in a haphazard manner. At time vehicles were parked in such a way that it was difficult to
remove vehicle which were parked earlier. The Hon. Secretary further informed the members that he had been
receiving many complaints with regards to the parking of vehicles. The Hon. Secretary further informed the members
that it was advisable if parking slots were allotted to members and members should be instructed that they
should park their vehicles in a particular parking slot allotted to the member. The Hon. Secretary further informed
the members that as the number of cars exceeded the number of parking slots, society should allot one car
parking slot per member to members who were having one car. The Hon. Secretary further informed the members
that the allotment of parking slots should be done by a lottery system. The Hon.Secretary further informed the
members that the balance car parking slots should be allotted to members having more than one vehicle on the
basis of their date of application for parking slot to the society. The Hon. Secretary also produced the rough
sketch of the parking slot. There was detailed discussion and it was decided that each member shall have one
parking slot. It was also decided that the remaining parking slots shall be allotted to members who are having
more than one vehicle on a yearly basis, on the basis of their date of application for parking slot to the soicety
and the below mentioned resolution were passed.

RESOLUTION NO. :-

RESOLVED THAT the car parking slots as proposed by the Hon. Secretary be and are herewith approved.

FURTHER RESOLVED THAT each member shall be allotted atleast one car parking slot.

FURTHER RESOLVED THAT the allotment of remaining car parking slot shall be done on yearly basis to members
having more than one car on the basis of the members application for additional car parking.

Proposed By
Seconded By
Carried Unanimously/ By Majority.

Note: Society can also pass a resolution that parking slots of defaulters would be forfeited. This can cause mental
torture to the defaulters. In our opinion, parking of vehicle is not an essential service. Many fights occur in societies
because of parking problems. In Municipal records normally parking space is shown as open space. Yet it is an
open secret that many builders are selling the same. Mere payment of money to anyone does not give the
purchaser the ownership rights of the particular space. This is a controversial issue and one should obtain a
legal opinion before purchasing an open space. In any case, if the parking space is purchased from the builder
the same should be specifically mentioned in the agreement and should be registered. One should not pay
money to the builder just on the basis of a letter allotting parking space. It may also be mentioned that the said
instrument should be registered and the proper stamp duty on the same should also be paid.

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12. TO CHARGE NON OCCUPANCY CHARGES FROM MEMBERS WHO HAVE SUB-LETTED THEIR FLATS.

The Hon. Secretary informed the members that he had received complaints from members that some members
are likely to sub-let their flats. Some members had also drawn his attention that there was shortage of space in
the Society’s Compound for car parking. He further informed the members that the Society as such is not bound
to give services to non members but the nature of services are such that the same cannot be disconnected. The
Hon. Secretary suggested that Non Occupancy Charges should be recovered from the members who had sub-
letted their flats. The Hon. Secretary invited the views of the members about the quantum of charges that should
be collected towards Non Occupancy Charges if members had sub-letted/put up a caretaker/given premises to
a Company on Lease/given premises under a Leave & Licence Agreement. There was detailed discussion and
it was decided that a sum of Rs. ____________ /- (Rupees ____________________________________ Only)
per Sq. Ft. Carpet Area be recovered from members who have subletted their premises. It was further decided
that the outsider will not be allowed to park the vehicle in the Society’s premises and the following resolution
was passed.

RESOLUTION NO. :-

RESOLVED THAT a sum of Rs. ____________/- (Rupees ____________________________________ Only)

per Sq. Ft. Carpet Area be collected from members who have sub-letted their flats.

FURTHER RESOLVED THAT by payment of the Non Occupancy Charges the outsider will not get a right to
park his vehicle in the Society’s Premises.

Proposed By
Seconded By
Carried Unanimously/ By Majority.
Note: A number of suits have been filed by societies, members with regards to non - occupancy charges. In some
cases the member gets aggrieved. In some other cases the society gets aggrieved because of the less rate
being received by the society on account of the governments circular on non-occupancy charges.

1.2 MANAGING COMMITTEE MEETING.

1 To read and confirm the minutes of the Managing Committee Meeting held on / / 2007.
2 To approve the expenses from ____________ 2007 to ____________ 2008.
3 To share 1/3rd expenses pertaining to leakage and to carry out repair work with regards to the leakage from Flat
No. 501 to Flat No. 401. (The expenses not to exceed Rs.6,000/- ) (Rupees Six Thousand Only).
4 To submit an application for extension of time to hold the Annual General Body Meeting of the Society for the
year 2007 - 2008.
5 To appoint Statutory Auditor to audit the accounts of the society.
6 To appoint Internal Auditor to audit the accounts of the society.
a)
b)
7 To appoint an Accountant to look after the accounting work of the society.
a)
b)
8 To appoint a Manager to look after the day to day work of the society.
9 To issue notices to defaulters.
10 To initiate legal action against the defaulter Shri X.
11 To approve the Statement of Accounts for the year 2006-2007.
12 To appoint a person to complete the Statutory Registers of the Society.
13 To appoint the Returning Officer to conduct the Elections of the Society for the period ____________.
14 To invest an amount of Rs. ____________/- (Rupees ____________________________________Only) in Fixed
Deposit with X Bank, Y Branch for a period of ____________ years.

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15 To initiate expulsion proceedings against Mr. X.

16 To discuss about adoption of Model bye-laws.
17 To discuss, decide and approve the transfer of flats in the following case
18 To record the nomination of Flat in the following cases:
19 To admit Shri X as a member of the Society in place of Late Shri A who had been the member of the Society.
a)
b)
c)
20 To call a Special General Body Meeting of the society to discuss the below mentioned problems.
a)
b)
c)
21 To record the leave of absence of the Managing Committee from attending the Managing Committee Meeting by
Shri X a member of the Managing Committee.
22 To discuss a proposal received from Estate Agent Shri ________________________ for sale of FSI.
23 To appoint a contractor for carrying out major repairs as has been decided by the General Body Meeting.
24 To withdraw the Fixed Deposits on Maturity.
25 To issue Share Certificate to members.
26 To grant permission for internal major repairs/ renovations.
27 To appoint a Sub-Committee to look after the work of ____________________________________.
SPECIMEN RESOLUTIONS FOR MANAGING COMMITTEE MEETINGS

1. TO READ AND CONFIRM THE MINUTES OF THE MANAGING COMMITTEE MEETING HELD
ON ___/___/2007.

The Hon. Secretary read the minutes of the last Managing Committee held on ___/___/2007. Members present
in the Managing Committee approved the same and the following resolution was passed.

RESOLUTION NO.:-

RESOLVED THAT the Minutes of the Managing Committee Meeting held on ___/___/2007 be and are herewith
approved.
Proposed By
Seconded By
Carried Unanimously/ By Majority.

2. TO APPROVE THE EXPENSES FROM ___/___/2007 TO ___/___/2008.

The Hon. Secretary read out the details of the various expenses incurred from ___/___/ 2006 to ___/___/ 2007.
After discussion the same were approved by the members present in the Meeting and the following resolution
was passed.

RESOLUTION NO. :-

RESOLVED THAT the expenses incurred from ___/___/2007 to ___/___/2008 be and are herewith
approved.

Proposed By
Seconded By
Carried Unanimously/ By Majority.

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3. TO SHARE 1/3RD EXPENSES PERTAINING TO LEAKAGE AND TO CARRY OUT REPAIR WORK WITH
REGARDS TO THE LEAKAGE FROM FLAT NO. 501 TO FLAT NO. 401. [THE EXPENSES NOT TO EXCEED
RS.6,000/- (RUPEES SIX THOUSAND ONLY)].

The Hon. Secretary informed the members that there was a leakage in the bathroom of Flat No. 501. As a result
of the above said leakage, the member occupying Flat No. 401 was being put to lot of inconvenience. The Hon.
Secretary further informed the Committee members that the members occupying Flat No. 501 and Flat No. 401
have agreed to share 1/3rd of the expenses each with regards to the total expenses pertaining to the repairs of
the above said leakage. The Hon. Secretary informed the members present in the Managing Committee that
it was the request of both the members that the society should also share 1/3rd of the expenses pertaining to the
above said repairs. The Hon. Secretary further informed the members that the members occupying Flat No. 501
and Flat No.401 had also assured him that the total expenses on repairs would not exceed Rs.6,000/-
(Rupees Six Thousand Only) and incase the expenses exceeds the said amount of Rs.6,000/-
(Rupees Six Thousand Only) then the excess amount would be shared by them equally. After detailed discussion
it was decided that the society should also incur 1/3rd expenses subject to a limit of Rs.6,000/- ( Rupees Six
Thousand Only) for the total expenses and the following resolution was passed.

RESOLUTION NO. :-

RESOLVED THAT 1/3rd share of the expenses upto Rs.6,000/- pertaining to the leakage from Flat No. 501 to
Flat No.401 should be borne by the society.

FURTHER RESOLVED THAT incase the total expenses exceed Rs.6,000/- then the society shall not be liable
to contribute any additional sums.

FURTHER RESOLVED THAT the above said repair work should be completed as early as possible.

Proposed By
Seconded By
Carried Unanimously/ By Majority.

Note: It is observed that normally the member who is complaining about the leakage is not very serious about the
leakage. With a view to maintain good relations with one and all, the society should call both the members. If an
amicable solution cannot be worked out than the Committee should give the necessary Letter of Authority to
the member who is suffering i.e. the member who is residing below and let the matter be decided by the two of
them.

4. TO SUBMIT AN APPLICATION FOR EXTENSION OF TIME TO HOLD THE ANNUAL GENERAL BODY
MEETING OF THE SOCIETY FOR THE YEAR 2007 - 2008.

The Hon. Secretary informed the members present in the Managing Committee that as the Accountant has not
finalised the accounts, it would not be possible to hold the Annual General Body Meeting on or before the prescribed
due date. i.e. 14/08/2007. Members present in the Meeting agreed with the view of the Hon. Secretary that the
accountant should be requested to finalise the accounts as early as possible. It was also decided that an
application be made to the Deputy Registrar/ Assistant Registrar of Co-operative Societies ____________ Ward
asking for extension of time to hold the Annual General Body Meeting for the year 2006-2007 till 14/11/2007 and
the following resolution was passed.

RESOLUTION NO. :-

RESOLVED THAT an application be made to the Deputy Registrar/ Assistant Registrar of Co-operative Society
____________ Ward to grant extension of time till 14-11-2007 for holding the Annual General Body Meeting of
the society.

FURTHER RESOLVED THAT the above said application for extension of time to hold the Annual General Body
Meeting for the year 2006-2007 has to be made as the accounts have not been finalised.

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FURTHER RESOLVED THAT the Annual General Body Meeting should be called as soon as the accounts are
finalised.

Proposed By
Seconded By
Carried Unanimously/ By Majority.

Note: The Deputy Registrar / Assistant Registrar can grant permission till 14/11/2007 to hold the Annual General Body
Meeting for the Co-operative year 2006-2007. After 14/11/2007 the Meeting can be convened by an Officer appointed
by the Deputy Registrar /Assistant Registrar. If the Meeting is held by the office bearers of the society then that
Meeting will be illegal and the resolutions passed at such Meeting will be null and void. If Meeting is not called
within time for a number of years then the office bearers as well as the Committee Members can also be
disqualified by the Registrar from acting as office bearers not only for the current accounting year but for one full
term. It should be ensured by the office bearers that as far as possible the Meeting should be called within the
stipulated period.

5. TO APPOINT STATUTORY AUDITOR TO AUDIT THE ACCOUNTS OF THE SOCIETY.

The Hon. Secretary informed the members that in the Annual General Body Meeting held on ___/
___/2006, it was decided that the Managing Committee be and is herewith authorised to appoint Statutory
Auditors for the Co-operative year 2006-2007. The Hon. Secretary further informed the members that Shri
________________________ of M/s. ____________________________________ & Co., Chartered Accountants,
have agreed to undertake the Statutory Audit of the society for the year 2006-2007 on a Professional Fees of
Rs.36/- per member. The Hon. Secretary further informed the members that Shri ________________________
of M/s. ____________________________________ & Co. had informed him that he would be able to complete
the Statutory Audit within fifteen days from the day the necessary information was made available to him. After
discussion it was decided that the statutory audit work of the society for the year 2006-2007 should be handed
over to M/s. ____________________________________ & Co. at the prescribed rate of Rs.36/- per member
and the following resolution was passed.

RESOLUTION NO. :-

RESOLVED THAT as per the directive of the General Body Meeting held on ___/___/2007, Managing Committee
has been authorised to appoint the Statutory Auditors for the year 2006-2007.

FURTHER RESOLVED THAT the Managing Committee herewith appoints M/s. ________________
____________ & Co. as the Statutory Auditor of the society for the year 2006-2007.

FURTHER RESOLVED THAT the Professional Fees including all out of pocket expenses shall be @Rs.36/-
(Rupees Thirty Six Only) per member.

FURTHER RESOLVED THAT all the Statutory Registers, Books of Accounts for the year 2006-2007, Vouchers
and other records pertaining to accounts be made available to the Auditor for the purpose of audit.

FURTHER RESOLVED THAT as far as possible the audit work of the society should be completed within fifteen
days.

Proposed By
Seconded By
Carried Unanimously/ By Majority.

Note: As per the directive of the Commissioner for Co-operation & Registrar of Co-operative Society the fees payable for
Audit of Housing Societies are Rs.36/- (Rupees Thirty Six Only) per member. Earlier out of the said amount 20%

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Chapter-10 Meetings and Minutes writing of Co-operative Societies

should be paid to the Co-operative Department for Administration Expenses. Now as per the judgement delivered
by the Bomaby High Court the entire fees of Rs.36/- per member has to be paid to the Auditor.

6. TO APPOINT INTERNAL AUDITOR TO AUDIT THE ACCOUNTS OF THE SOCIETY.

The Hon. Secretary informed the members that in the Annual General Body Meeting held on / /2007 it was
decided that the Managing Committee be and is herewith authorised to appoint Statutory Auditors for the Co-
operative Year 2006-2007. The Hon. Secretary further informed the members that Shri ________________________
of M/s. ____________________________________ & Co., Chartered Accountants, have agreed to undertake
the internal audit of the society for the year 2006-2007 on a Professional Fees including all out of pocket expenses
of Rs. ____________/- ( Rupees ____________________________________ Only). The Hon. Secretary further
informed the members that Shri ________________________ of M/s. ____________________________________
& Co.had informed him that he would be able to complete the Internal Audit within fifteen days from the day the
necessary information was made available to him. After discussion it was decided that the internal audit work of
the society for the year 2006-2007 should be handed over to M/s. ____________________________________
& Co. on a Professional Fee including all out of pocket expenses of Rs. ____________/ - (Rupees
____________________________________ Only) and the following resolution was passed.
RESOLUTION NO. :-

RESOLVED THAT as per the Directive of the General Body Meeting held on / /2006, the Managing Committee
has been authorised to appoint the internal auditors for the year 2006-2007.

FURTHER RESOLVED THAT the Managing Committee herewith appoints M/s.

____________________________________ & Co., Chatered Accountants as internal Auditor of the Society.

FURTHER RESOLVED THAT the Professional Fee including all out of pocket expenses payable to M/s.
____________________________________ & Co. shall be Rs. _____________/- (Rupees
____________________________________ Only).

FURTHER RESOLVED THAT all the Statutory Registers, Books of Accounts for the year 2006-2007, Vouchers
and other records pertaining to accounts be made available to the Auditor for the purpose of audit.

FURTHER RESOLVED THAT as far as possible the audit work of the society should be completed within fifteen
days.
Proposed By
Seconded By
Carried Unanimously/ By Majority.

7. TO APPOINT AN ACCOUNTANT TO LOOK AFTER THE ACCOUNTING WORK OF THE SOCIETY.

The Hon. Secretary informed the members present in the Meeting that the earlier Accountant had informed him
that on account of his pre-occupation he could not devote time for society’s accounting work. He further informed
the members present in the Meeting that some of the members had also been inquiring with him as to why the
accountant was not appointed by the society. He further informed the members that one Mr.
____________________________________ was willing to undertake the society’s accounting work on a monthly
fee of Rs. ____________/- (Rupees ____________________________________ Only) and would be visiting
____________ times a week. The said Shri ________________________ had also assured him that he would
be preparing the Trial Balance, Income & Expenditure Accounts, Receipts & Payments Account & Balance
Sheet every quarter (i.e. 31st March, 30th June, 30th September & 31st December). The said
Shri ________________________ had also been recommended to him by one of the members of the society.
After discussion it was decided that Shri ________________________ be appointed as an Accountant of the
society on a remuneration of Rs.____________/- (Rupees ____________________________________ Only)
per month and the following resolution was passed.

RESOLUTION NO. : -

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 Chapter-10 Meetings and Minutes writing of Co-operative Societies

RESOLVED THAT the said Shri ________________________ be and is appointed as an Accountant of the society
on monthly fees of Rs.__________/-(Rupees ____________________________________ Only).

FURTHER RESOLVED THAT the Accountant shall do all the accounting work of the society and shall visit the
society ____________ times a week.

FURTHER RESOLVED THAT the Accountant must submit the Trial Balance, Income & Expenditure Account,
Receipts & Payments Account & Balance Sheet every quarter.

Proposed By
Seconded By
Carried Unanimously/ By Majority.

Note: While fixing the Contract with the Accountant it is advisable to insist for quarterly Trial Balance, Income &
Expenditure Account, Receipts & Payment Account & Balance Sheet. The idea behind the same is that the
work does not get delayed and the queries are solved immediately. It may be suggested that big Societies
should go for Computerisation as the same is accurate and faster. Now a days ready-made Software Packages
are available for Housing Societies. Even the bills and receipts to be given to the members are computerised.

8. TO APPOINT A MANAGER TO LOOK AFTER THE DAY TO DAY WORK OF THE SOCIETY.

The Hon. Secretary informed the members present in the Meeting that the Manager of the society had requested
him that he could not devote sufficient time for society’s work because of his ill-health. He further informed the
members present in the Meeting that some of the members had also been inquiring with him as to why the
Manager was not regularly visiting the society. He further informed the members that Shri
________________________ was willing to undertake the society’s managerial work on a monthly fee of Rs.
____________/- (Rupees ____________________________________ Only) and will be attending the society’s
office from ____________ a.m. to ____________ p.m. everyday except____________. The said Shri
________________________ had also been recommended to him by one of the members of the society. After
discussion it was decided that Shri ________________________ to be appointed as a Manager of the society
on a remuneration of Rs.____________/- (Rupees ____________________________________ Only) and the
following resolution was passed.

RESOLUTION NO. : -

RESOLVED THAT Shri ______________________ be appointed as the Manager of the Society on a monthly
remuneration of Rs.____________/- (Rupees ____________________________________Only).

FURTHER RESOLVED THAT the Manager shall attend the Society’s Office from ____________ a.m. to
____________ p.m. on all days except ____________.

Proposed By
Seconded By
Carried Unanimously/ By Majority.

Note: Out of experience it is our suggestion that every society must appoint a Manager. In case the workload is less,
then the society should appoint a part time Manager. The idea behind the same is that the valuable time of the
office bearers can be devoted for other constructive work. It is our humble suggestion that the members must be
told to submit their grievances through the Manager. If your society requires a Manager for say, 3 hours a day,
it is our suggestion that the Manager be appointed for four hours a day because some of the managers are
known for promising many things at the time of appointment and the reality is ...... ?.

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9. TO ISSUE NOTICES TO DEFAULTERS.

The Hon. Secretary informed the members present in the Meeting that member Shri X occupying Flat No.
____________ was a habitual defaulter. The Hon. Secretary further informed the members that as per the society’s
statement of accounts, the said Shri X has to pay a sum of Rs.____________ (Rupees
____________________________________ Only) as on ___/___/2006. He further informed the members that
the Society’s Manager had also requested Shri X to clear his dues. He further informed the members that many
members of the society were also inquiring what steps have been taken by the society against Shri X who is a
defaulter. After detailed discussion it was decided that a legal notice to be issued to the defaulter and the charges
for the same should also be recovered from the defaulter and the below mentioned resolution was passed.

RESOLUTION NO. :-

RESOLVED THAT a legal notice be issued to the defaulter for recovery of dues.

FURTHER RESOLVED THAT the legal expenses for issue of legal notice should be recovered from the defaulting
member.

Proposed By
Seconded By
Carried Unanimously/ By Majority.

Note: At times it is observed that members do not accept bills by hand delivery. It is our suggestion that a resolution
should be passed in an Annual General Meeting/ Statutory General Meeting that in such cases the bill should
be send by Registered A.D. and expenses of Registered A.D. should be debited to the members account in the
subsequent bill. You yourself will see the results.

10. TO INITIATE LEGAL ACTION AGAINST THE DEFAULTER SHRI X.

The Hon. Secretary informed the members present in the Meeting that one Shri X a member of the society
occupying Flat No. ____ had been in arrears of society’s dues. The Hon. Secretary further informed the members
that inspite of repeated requests and demand the said Shri X did not clear the dues. The Hon. Secretary further
informed the members that the society had also issued a legal notice from society’s advocate demanding the
arrears of dues. The Hon. Secretary also informed the members that the member Shri X has yet not paid the
dues. Members present in the Meeting agreed with the view of the Hon.Secretary that legal action should be
initiated against the defaulter and the legal expenses should also be recovered from the defaulter and the below
mentioned resolution was passed.

RESOLUTION NO.:-

RESOLVED THAT legal action be initiated against the defaulter Shri X.

FURTHER RESOLVED THAT the expenses incurred/ to be incurred by the society for recovery of dues should
be recovered from Shri X. the defaulting member of the society.

Proposed By
Seconded By
Carried Unanimously/ By Majority.
11. TO APPROVE THE STATEMENT OF ACCOUNTS FOR THE YEAR 2006-2007.

The Hon. Secretary placed before the members the statement of Accounts for the year 2006-2007. He further
informed the members that during the current year there has been income over expenses / deficit of
Rs.____________ (Rupees ____________________________________Only).

After discussion the Statement of Accounts for the year 2006-2007 were accepted and the following resolution
was passed.

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RESOLUTION NO. :-

RESOLVED THAT the Statement of Accounts for the year 2006-2007 be and are herewith approved.

Proposed By
Seconded By
Carried Unanimously/ By Majority.

Note:It is suggested that every year the deficit if any should be collected from the members. The Society will always
have funds at its disposal. It is observed that some members are very reluctant to allow the Office-Bearers to
increase the amounts being collected from members. This backdoor method of collection is to some extent a
sugar coated pill. Members may not immediately realise the impact of deficit recovery.

12. TO APPOINT A PERSON TO COMPLETE THE STATUTORY REGISTERS OF THE SOCIETY.

The Hon. Secretary informed the members that for good cause and diverse reasons the Statutory Registers
could not be updated. He further informed the members that he had discussed with regards to completion of
Statutory Registers with Shri X who has specialised in maintaining the Statutory Registers of Co-operative
Societies. He further informed the members that Shri X was willing to update the Statutory Registers for a one
time fee of Rs. ____________ (Rupees ____________________________________ Only). The said Shri X was
also recommended by one of the members of the society. There was discussion and it was unanimously decided
that Shri X should be allotted the work to complete the Statutory Registers and the below mentioned resolution
was passed.

RESOLUTION NO. :-

RESOLVED THAT Shri X be appointed to complete the Statutory Registers of the Society.

FURTHER RESOLVED THAT the Professional Fees payable to Shri X for completion of the Statutory Registers
shall be Rs. ____________ (Rupees ____________________________________ Only).

Proposed By
Seconded By
Carried Unanimously/ By Majority.

13. TO APPOINT THE RETURNING OFFICER TO CONDUCT THE ELECTIONS OF THE SOCIETY FOR THE
PERIOD ____________.

The Hon. Secretary informed the members that the accounting year of the Society had ended on 31st March. He
further informed the members that the election of the Managing Committee has to be carried out by the Returning
Officer and therefore it has been necessary to appoint a Returning Officer. The Hon. Secretary further informed
the members that as per Society rules the Election Officer could not contest the election. The Hon. Secretary
further informed the house that one Shri X a member of the Society has agreed to act as a Returning Officer.
Members present in the Meeting agreed with the view of the Hon. Secretary that Shri X be appointed as a Returning
Officer to conduct the election. It was further agreed that the Returning Officer is authorised to appoint Staff for
the purpose of holding the election of the Managing Committee and shall have access to the Statutory Registers
and other records of the society. It was further agreed that the decision of the Returning Officer with regards to
election formalities would be final and the below mentioned resolution was passed.

RESOLUTION NO. : -

RESOLVED THAT Shri X be appointed as a Returning Officer of the Society for conducting the elections of the
Managing Committee for the period ____________.

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FURTHER RESOLVED THAT the Returning Officer shall have powers to appoint staff as deemed fit by him.

FURTHER RESOLVED THAT the Returning Officer shall have access to the Statutory Registers and other records
as required by him.

FURTHER RESOLVED THAT all decisions taken by the Returning Officer with regards to election matters shall
be final and shall be binding on all the members of the Society.

Proposed By
Seconded By
Carried Unanimously/ By Majority.

14. TO INVEST AN AMOUNT OF RS ____________ (RUPEES ____________________________________ ONLY)

IN FIXED DEPOSIT WITH X BANK, Y BRANCH FOR A PERIOD OF ____________ YEARS.

The Hon. Secretary informed the members that he was informed by the Society’s Accountant that a sum of
Rs.____________ /- (Rupees____________________________________ Only) was lying in Savings Bank
Account. He further informed the members that it would be advantageous to the Society if a sum of
Rs.____________ /- (Rupees ____________________________________ Only) was invested in Fixed Deposit
Receipts. He further informed the members that he had made inquiries with X Bank, Y Branch and the Branch
Manager had informed him that interest @ ____________ % was being offered on Fixed Deposit Receipts if the
same were invested for ____ years. Members agreed with the view of the Hon. Secretary that a sum of
Rs.____________/- (Rupees ____________________________________Only ) be invested with X Bank, Y Branch
for a period of _________ years. The Hon. Secretary and the Chairman were authorised to complete all Bank
formalities so that the sum of Rs. ____________/-(Rupees ____________________________________Only )
could be invested in Fixed Deposit Receipts for a period of _______ years and the following resolution was
passed.

RESOLUTION NO. :-

RESOLVED THAT a sum of Rs. ____________/- (Rupees ____________________________________ Only)

be invested in X Bank, Y Branch for a period of __________ years.

FURTHER RESOLVED THAT the Hon. Secretary and the Chairman be and are herewith authorised to complete
all Bank formalities with regards investing the amount in Fixed Deposit.

Proposed By
Seconded By
Carried Unanimously/ By Majority.

15. TO INITIATE EXPULSION PROCEEDINGS AGAINST MR. X.

The Hon. Secretary informed the members present in the Managing Committee Meeting that Shri X a member
of the Society residing in Flat No. ____________ of the Society is a defaulter and has committed breach of
various provisions of the Maharashtra Co-operative Societies Act 1960, Maharashtra Co-operative Societies
Rules and the bye-laws of the Society. The Hon. Secretary further informed the members that the member Shri
X has behaved rudely with the employees of the Society.

The Hon. Secretary further informed the members that the above said behaviour were repeatedly brought to the
attention of Shri X orally as well as in writing but the said member has failed to comply with the requisitions
made to him. The Hon. Secretary suggested to the Managing Committee members that they may now consider
the matter of initiating expulsion proceedings against Shri X as per Sec. 35 of the Maharashtra Co-operative

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Societies Act, 1960, Maharashtra Co-operative Societies Rules and the bye-laws of the Society. After discussion
members agreed with the views of the Hon. Secretary and the following resolution was passed.

RESOLUTION NO. :

RESOLVED THAT the Managing Committee is convinced of the various breaches committed by Shri X as informed
and explained by the Hon. Secretary.

FURTHER RESOLVED THAT the member Shri X has failed to comply with the requests made by the Society.

FURTHER RESOLVED THAT Shri X member of the Society should be expelled as per the provision of Sec.35
of the Maharashtra Co-operative Societies Act 1960 read with Rule 28 and 29 of the Maharashtra Co-operative
Societies Act 1961 and the bye-laws No. 12 of the bye-laws of the Society. Proposal for expulsion of the
membership of Shri X be placed before the said General Body Meeting of the Society to be called with 30 days
notice to all the members of the Society.

FURTHER RESOLVED THAT the said Shri X member of the Society should be called upon to explain why shares
of the Society held by him should not be forfeited as per the provision of Rule 28 of the Maharashtra Co-operative
Societies Rules 1961.
Proposed By
Seconded By
Carried Unanimously/ By Majority.

Note: The bye-laws Nos. will vary for Open type & Flat Owners type Society.

16. TO DISCUSS ABOUT ADOPTION OF MODEL BYE-LAWS.

The Hon. Secretary informed the members present in the Meeting that many societies have adopted the new
Model bye-laws. He further informed the members that the Deputy Registrar of Societies had also written letters
to various societies informing the societies that it would be advisable to adopt the New Model bye-laws. He
further informed the members that if the New Model bye-laws are adopted, the society could collect interest
upto 21% from defaulting members. The Hon. Secretary further informed the members that the New Model bye-
laws were self explanatory and many societies had also adopted the same. After discussion it was decided that
the society should comply with the Statutory formalities with regards to adoption of Model bye-laws and the
Hon. Secretary Shri ________________________, Chairman Shri _______________________and Managing
Committee member Shri ________________________ were authorised to complete all formalities with regards
to adoption of Model bye-laws and the following resolution was passed.

RESOLUTION NO. :

RESOLVED THAT the Society should adopt the New Model bye-laws.

FURTHER RESOLVED THAT the Hon. Secretary Shri ________________________,

Chairman Shri ________________________ and the Managing Committee member Shri
________________________ be and are herewith authorised to complete the formalities with regards to adoption
of new Model bye-laws.
Proposed By
Seconded By
Carried Unanimously/ By Majority.

17. TO DISCUSS, DECIDE AND APPROVE THE TRANSFER OF FLATS IN THE FOLLOWING CASE:

i) Flat No.
ii) Name of the Transferor
iii) Name of the Transferee

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The Hon. Secretary informed the members present in the Managing Committee Meeting that the Society had
received Transfer Application from the member occupying Flat No.____________ on the ground floor. The said
member Shri X vide Notice of Intention to Transfer dated ____________ had informed the Society that he proposed
to transfer the Flat to Shri Y for a consideration of Rs.____________/- He further informed the members that the
said Shri X and Shri Y had both met him and had also submitted all the transfer documents. He further informed
the members that the Society had also received donation/ contribution towards the Common Amenities Fund of
Rs ____________/- as was the policy of the Society. The Hon. Secretary further informed the members that no
dues were outstanding against Flat No. ____________. There was detailed discussion and it was decided that
the Society should approve the Transfer Application and should admit Shri Y as a member of the Society in
place of Shri X. It was also decided that the Hon. Secretary is authorised to complete the Statutory formalities
with regards to transfer of Flat and should make the necessary entries in the Statutory Registers and the following
resolution was passed:

RESOLUTION NO.:-

RESOLVED THAT the application for Transfer of Shares and interest in the capital/ property of the Society has
received from Shri X the member of the Society requesting the Society to transfer the shares in favour of Shri Y
alongwith the application for membership be and is herewith approved :

FURTHER RESOLVED THAT the said Shri X shall cease to be a member of the Society and his Flat No
____________ on the ____________ floor in ____________ Building of the Society to be transferred in the
name of Shri Y who is herewith admitted as a member of the Society.

FURTHER RESOLVED THAT the Hon. Secretary be and is herewith authorised to make the necessary entries
in the Statutory Registers admitting the said Shri Y as a member of the Society in place of Shri X.

FURTHER RESOLVED THAT Shri ________________________ Hon. Secretary, Shri _________________

Chairman and Shri ________________________ Managing Committee member be and are herewith authorised
to make the necessary entries in the Share Certificate and other Statutory Registers admitting Shri Y as a
member of the Society.

Proposed By
Seconded By
Carried Unanimously/ By Majority.

18. TO RECORD THE NOMINATION OF FLAT IN THE FOLLOWING CASES:

i) Name of the member

ii) Flat No.____________, and
iii) Nominees Name ________________________

The Hon. Secretary informed the members that he had received the Nomination Form from Shri X, who was
entitled to occupy Flat No. ____________. He further informed the members that the said Shri X, had nominated
Shri Y and Shri Z, as the nominees. The share of nominee Shri Y was 60% and the share of nominee Shri Z was
40%. The Hon. Secretary further informed the members that the Nomination Form was complete in all respects
and the same had also being witnessed by one of the members of the Society. The Hon. Secretary also
informed the members that all the dues of Flat No. ____________ had been cleared. After discussion it was
decided that nomination should be recorded in the Statutory Registers and the following resolution was passed

RESOLUTION NO.:-

RESOLVED THAT the application of Shri X a member of the Society who is entitled to occupy Flat No.
____________ recording his nomination in favour of his nominee Shri Y with a share of 60% and nominees with
a share of 40% be and is herewith approved.

FURTHER RESOLVED THAT the Hon. Secretary be and is authorised to record the nomination in the Statutory
Registers.

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Proposed By
Seconded By
Carried Unanimously/ By Majority.

Note: It is strongly emphasized that the nominee is merely a trustee. He does not become the owner of the property.
Member must in his own interest make a Will. There are two types of nomination forms. One for a single
nominee and the other for more than one nominee. In our opinion filing a nomination form of more than one
nominee will not have much meaning because after the death of the member the society has to transfer the flat
in the name of the first nominee. The societies normally insist for an affidavit from all the heirs that they have no
objection if the society transmit the flat in the name of the nominee. In case of disputes the societies normally
insist for succession certificate. Legally the nominee is a trustee. The nominee does not get the ownership
rights in the property just because the nomination is filled. Members are advised that they should make a will
and should also get the same registrered. We may add that we help the members in drafting the Will and getting
the same registered.

19. TO ADMIT SHRI X AS A MEMBER OF THE SOCIETY IN PLACE OF LATE SHRI A WHO HAS BEEN
THE MEMBER OF THE SOCIETY.

(a) (FORMAT OF RESOLUTION IF SHRI A IS A NOMINEE)

The Hon. Secretary informed the members that Shri X, who is a nominee has submitted the application to the
Society requesting the Society to admit him as a member of the Society. He further informed the members that
Shri X, has complied with all transmission formalities and had also submitted the affidavit of the legal heirs of
Late Shri A stating that they have NO OBJECTION of any nature, whatsoever if the society transfers the flat in
favour of Shri X. The Hon. Secretary further informed the members that the said Shri X, has also given an
Indemnity Bond agreeing to indemnify the society for all costs that the society might have to incur with regards
to the transmission of flat. He further informed the members that the documents had also being scrutinized by
the Society’s Lawyer and the Society’s Lawyer had also given an opinion that the Society could transfer the Flat
in favour of Shri X. After discussion it was decided that the said Flat should be transferred in favour of Shri X. It
was also decided that the Hon. Secretary be and is herewith authorised to complete the Statutory formalities
with regards to the admission of Shri X as a member of the Society and the following resolution was passed:

RESOLUTION NO.:-

RESOLVED THAT Shri X nominee of Late Shri A be admitted as a member of the Society.

FURTHER RESOLVED THAT the Hon. Secretary be and is herewith authorised to complete all the Statutory
formalities of the Society.
Proposed By
Seconded By
Carried Unanimously/ By Majority.

(b) (FORMAT OF RESOLUTION IF SHRI X, GETS THE RIGHT THROUGH WILL OF LATE SHRI A)

The Hon. Secretary informed the members that Shri X had produced a copy of the will of Late Shri A. The Hon.
Secretary further informed the members that he had obtained the legal opinion of the Society’s Lawyer. The
Hon. Secretary further informed the members that the Society’s Lawyer had informed him and opined that as
per the contents of the will it was very clear that the said Flat No. ____________ in ____________ Building of
the Society should be transferred in the name of Shri X. The Hon. Secretary further informed the members that
the said Shri X, has also obtained the affidavit from the legal heirs of Late Shri A stating that the legal heirs have
no objection if the Society transfers the Flat in favour of Shri A. The Hon. Secretary further informed the members
that Shri X who has acquired all the rights in Flat No. ____________ in ____________ Building of the Society
has cleared all the dues of the society requested him to transfer the Flat No.____________ in his name.

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The Hon. Secretary further informed the members that the Society had also invited objections for the transfer of
Flat No. ____________ from the members of the Public Vide the Public Notice published in two local newspapers.
The Hon. Secretary also produced the copies of this Public Notices. The Hon. Secretary further informed the
members that the society had not received any objection from the members of the public. The Hon. Secretary
further informed the members that the notice was also put up on the Notice Board of the Society and objection
was invited from persons having any interest in the said flat within the stipulated period. The Hon. Secretary
further informed the members that he had not received any objection from the members of the public. The Hon.
Secretary further informed the members that the beneficiary Shri X has also given an Indemnity Bond to the
Society agreeing to indemnify the society for all costs, that the society might have to incur with regards to the
transmissions of the flat in favour of Shri X. After discussion it was decided that Flat No. ____________ should
be transferred from the name of Late Shri A, to the name of Shri X. It was also decided that the Hon. Secretary
be and is herewith authorised to complete the Statutory formalities with regards to the admission of Shri X as a
member of the Society and the following resolution was passed :

RESOLUTION NO.:

RESOLVED THAT Shri X who has acquired all the right, title and interest in Flat No. ________ in
________________________ Building of the society .

FURTHER RESOLVED THAT Late Shri A shall cease to be a member of the society.

FURTHER RESOLVED THAT the Hon. Secretary be and is herewith authorised to complete all the Statutory
formalities with regards to admission of Shri X as a member of the Society.

Proposed By
Seconded By
Carried Unanimously/ By Majority.

(C) (FORMAT OF RESOLUTION IF SHRI X THE LEGAL HEIR OF LATE SHRI A GETS THE RIGHT IN THE FLAT
WITH THE CONSENT OF ALL THE REMAINING LEGAL HEIRS.)
The Hon. Secretary informed the members that Shri X has cleared all the dues of the society and also had
submitted an Application for the Membership requesting the society to transfer Flat No. ____________ on
____________ floor in the ________________________ Building of the Society in his name. He further informed
the members that all the legal heirs of Late Shri A had also submitted their affidavit stating that they have no
objection of any nature whatsoever if the society transfers the said flat in the name of Shri X. The Hon. Secretary
further informed the members that the society had also invited objection for the transfer of Flat No. ____________
from the members of the public vide Public Notices published in two local newspapers.
The Hon. Secretary also produced the copies of the public notices as published in two local newspapers. The
Hon. Secretary further informed the members that he had obtained the legal opinion of the society’s Lawyer. The
society’s Lawyer had informed him and had opined that the Society could transfer the flat in the name of Shri
X, the legal heir of Late Shri A.
The Hon. Secretary further informed the members that the Notice was also to be put up on the Notice Board of
the society and objection was invited from persons having any interest in the said flat within the stipulated period.
The Hon. Secretary further informed the members that he had not received any objection from the members of
the public in response to the Public Notice inviting the objections. After discussion it was decided that Flat No.
____________ should be transferred from the name of Shri A to the name of Shri X. It was also decided that the
Hon. Secretary be and is herewith authorised to complete the statutory formalities with regards to the admission
of Shri X as a member of the society and the following resolution was passed.

RESOLUTION NO.:-

RESOLVED THAT Shri X who is entitled to enjoy the rights and interests in Flat No. ____________ of
________________________ Building of the society, the legal heir of Late Shri A be admitted as a member of
the society in place of Late Shri A.

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FURTHER RESOLVED THAT the Hon. Secretary be and is herewith authorised to complete all the statutory
formalities with regards to admission of Shri X as a member of the society.

Proposed By
Seconded By
Carried Unanimously/ By Majority.

20. TO CALL A SPECIAL GENERAL BODY MEETING OF THE SOCIETY TO DISCUSS THE BELOW MENTIONED
PROBLEMS.

a) Unauthorised Construction by one Mr.X

b) Nuisance caused by one Mr.Y
c) Misuse of premises by one Mr. Z
d) Non - Co-operation of Accountant / Security Staff.
The Hon. Secretary informed the members that he had received an application from about 10 members of the
society requesting him to call a Special General Body Meeting to discuss the below mentioned problems.

a)
b)
c)
d)

The Hon. Secretary further informed the members that as per the provisions of bye-laws No. ____________, the
Managing Committee was duty bound to call a Special General Body Meeting when an application for calling
Special General Body Meeting was received by 1/5th of the members of the society. After discussion the Hon.
Secretary was authorised to look into the matter and it was decided that a Special General Body Meeting should
be called on ____________ day ____________ time ____________ place and the below mentioned resolution
was passed.

RESOLUTION NO. : -

RESOLVED THAT a Special General Body Meeting of the society should be called on ____________ day
____________ time at ________________________ place.

FURTHER RESOLVED THAT the Hon. Secretary be and is herewith authorised to look into the matter and to
meet the members who have requested for calling a Special General Body Meeting.

Proposed By
Seconded By
Carried Unanimously/ By Majority.

Note: A Special General Body Meeting must be called within one month if 1/5th of the members of the society
insist for the same. Such Meetings cannot transact any other business except the business as mentioned
in the application for calling the Special General Body Meeting. The intimation for calling the Special General
Body Meeting must be placed before the Managing Committee within seven days from the date of receipt
of the intimation. A Meeting of the Managing Committee must be specifically called to fix the date, time and
place of the Special General Body Meeting.

21. TO RECORD THE LEAVE OF ABSENCE OF THE MANAGING COMMITTEE FROM ATTENDING THE MAN-
AGING COMMITTEE MEETING BY SHRI X A MEMBER OF THE MANAGING COMMITTEE.

The Hon. Secretary informed the members that he had received a letter from Shri X stating that he could not
attend the Managing Committee Meeting because one of his friend had been admitted to the hospital and

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he had to rush to the hospital. The said Shri X had vide his letter requested the Hon. Secretary to record his
leave of absence from attending the Managing Committee Meeting to be held on ____________ day
____________ time. It was also informed to the Secretary that the Managing Committee should record the
leave of absence of Shri X and the following resolution was passed.

RESOLUTION NO. :-

RESOLVED THAT letter dated ____________ of Shri X requesting the Managing Committee to record his
leave of absence from attending the Managing Committee Meeting be and is herewith approved.

Proposed By
Seconded By
Carried Unanimously / By Majority.

22. TO DISCUSS A PROPOSAL RECEIVED FROM ESTATE AGENT SHRI _______________ FOR SALE
OF FSI.

(a) (FORMAT OF RESOLUTION WHEREBY IT IS DECIDED THAT THE NECESSARY INFORMATION SUCH
AS BUILDING PLAN SHOULD BE GIVEN TO THE ESTATE AGENT AND THE PROPOSAL SHOULD BE
PLACED IN THE GENERAL BODY MEETING FOR DISCUSSION).

The Hon. Secretary informed the members that one leading Estate Agent Shri ________________________
has submitted a proposal that one of his client Shri Y was willing to purchase the balance FSI in the society
@ Rs. ____________/- (Rupees ____________________________________ Only) per Sq. Ft. carpet area.
The said Shri Y was willing to construct a flats on the upper floor at his cost and was also willing to obtain
the necessary permission from Mumbai Municipal Corporation and other competent authorities. The said
Shri Y had agreed to indemnify the society for the damages that could be caused while constructing the flat
on the upper floors. The Estate Agent had further submitted in his letter that he was willing to bring his
client any time. The Estate Agent had by his letter requested the society to make available to him a copy
of the building plan so that the party shall at his cost find out the balance FSI from the Mumbai Municipal
Corporation. The Hon. Secretary further informed the members that the above said issue was a delicate
issue and it was necessary for the society to decide such matter by calling a Special General Body Meeting.
The Hon. Secretary further informed the members that it would be advisable to give a copy of the building
plan to their Estate Agent as that would also help the society in finding out the exact balance FSI available
with the society. Members agreed with the view of the Hon. Secretary that it was essential to make it known
to the Estate Agent that the society would consider taking a decision only after calling a General Body
Meeting of the society. It was decided that a Special General Body Meeting should be called to discuss
and decide about the sale of balance FSI. It was decided that a copy of the building plan should be given to
the Estate Agent with clear cut instructions that there was no liability on the society to accept the offer of
the Estate Agent and the below mentioned resolutions were passed.

RESOLUTION NO. :-

RESOLVED THAT a decision to sell the balance FSI or not to sell the balance FSI would be taken in a
Special General Body Meeting.

FURTHER RESOLVED THAT a Special General Body Meeting should be called to discuss and decide
about sale of balance FSI.

FURTHER RESOLVED THAT a copy of the building plan be given to the Estate Agent.

Proposed By
Seconded By
Carried Unanimously / By Majority.

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(b) (FORMAT OF A RESOLUTION REJECTING THE OFFER OF FSI AS THE SOCIETY DOES NOT WANT
TO HAVE ADDITIONAL CONSTRUCTION IN THE SOCIETY’S PREMISES)

The Hon. Secretary informed the members that one leading Estate Agent Shri ________________________
has submitted a proposal that one of his client Shri Y was willing to purchase the balance FSI in the society
@ Rs. ____________/-(Rupees ____________________________________ Only) per Sq. Ft. Built Up Area.
The said Shri Y was willing to construct a flat on the upper floor at his cost and was also willing to obtain
the necessary permission from Mumbai Municipal Corporation and other competent authorities. The said
Shri Y had agreed to indemnify the society for the damages that could be caused while constructing the flat
on the upper floors. The Estate Agent had further submitted in his letter that he was willing to bring his
client any time. The Estate Agent had by his letter requested the society to make available to him a copy
of the building plan so that the party shall at his cost find out the balance FSI from the Mumbai Municipal
Corporation. The Hon. Secretary informed the members that the society had also received such offers in
the past. The Hon. Secretary further informed the members that he had made inquiries with the Mumbai
Municipal Corporation and was informed that FSI of about 200 sq. feet. was available and having regards to
the construction as well as inconvenience that would be caused to the members, it was not advisable to
consider the proposal and sell the FSI. Members present in the Meeting also agreed with the views of the
Hon. Secretary that the society should not have additional construction in the society’s premises and should
reject the proposal for sale of FSI and the below mentioned resolution was passed.

RESOLUTION NO. :-

RESOLVED THAT the proposal for sale of balance FSI as received from agent Shri
________________________ be and is herewith rejected.

Proposed By
Seconded By
Carried Unanimously/ By Majority.

23. TO APPOINT A CONTRACTOR FOR CARRYING OUT MAJOR REPAIRS AS HAS BEEN DECIDED BY
THE GENERAL BODY MEETING.

The Hon.Secretary informed the members that in the last General Body Meeting held on ____________, it
was decided that with a view to increase the life of the building major repairs should be undertaken. The
Hon. Secretary informed the members that a separate Sub-Committee had been formed with regards to the
major repair work. The Hon. Secretary informed the members that members of the Sub-Committee had met
and discussed the aspects of repairs with various Contractors. The Hon. Secretary further informed the
members that the Sub- Committee after scrutinizing various offers had selected four such offers. The Hon.
Secretary informed the members that the Sub-Committee members had visited the buildings which were
repaired by the Four Contractors. The Hon. Secretary further informed the members that it had been suggested
by the Sub-Committee that having regards to the terms and conditions of the revised offer of the four
Contractors the proposal of Shri X should be accepted. The Sub-Committee members A, B and C also
informed the members of the Managing Committee that they unanimously recommended that society should
allot the major repairs contract to Shri X. The Hon. Secretary further informed the members that the society’s
Architect had also informed him that as per the information made available to the Architect the work of Shri
X was of good quality. After discussion it was decided that the major repair contract should be allotted to
Shri X. It was also decided that any additional work with regards to repairs should be undertaken by Shri X
only after obtaining the written permission of the Hon. Secretary. It was also decided that payment should
be made to the Contractor only after the work was certified by the Society’s Architect. The draft of the
Terms and Conditions, Mode of Payment etc. was also read out in the Managing Committee Meeting and
the below mentioned resolution was passed.

RESOLUTION NO. :-

RESOLVED THAT the major repair work should be allotted to Shri X.

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FURTHER RESOLVED THAT any additional work should be undertaken by Shri X. only after obtaining the
written permission of the Hon. Secretary.

FURTHER RESOLVED THAT payment should be made to the Contractor only after the work has been
certified by the Architect.

Proposed By
Seconded By
Carried Unanimously/ By Majority.

Note:While allotting major repairs work utmost care should be taken. In our opinion the cheapest offer is not
always the best offer. Give a reasonable amount of profit to the Contractor willingly. Always insist for quality.
Always insist that the Contractor or his Representative must give in writing the weekly work done by him
and the work he proposes to take up in the next week. Tell the Contractor to make an informal committment
about the number of employees that would be attending the society’s work every day. With a view to get the
work done on schedule time insist for a penalty clause if the work is delayed beyond the stipulated period.
This can eliminate the Contractors who do patch up type of work.

24. TO WITHDRAW THE FIXED DEPOSITS ON MATURITY.

The Hon. Secretary informed the members that a sum of Rs. ____________/- ( Rupees
____________________________________ Only) invested in Fixed Deposit Receipts with
________________________ Bank, ____________ Branch bearing No._______________ had matured on
________________. The Hon. Secretary informed the members that an application for withdrawal of Fixed
Deposits Receipts alongwith a resolution of the Managing Committee has to be submitted to the society’s
bankers so that they could release the said amount. Members agreed with the view of the Hon. Secretary
that the said amount should be transferred to the society’s Savings Account with the same bank and the
following resolution was passed.

RESOLUTION NO. :-

RESOLVED THAT a sum of Rs. ____________/- (Rupees ____________________________________ Only)

invested in Fixed Deposit Receipts with _____________ Bank, _____________ Branch be withdrawn as
the said amount had already matured.

FURTHER RESOLVED THAT necessary instructions be issued to the society’s bankers ________
_________________ that the said amount with interest should be transferred to the society’s Savings
Account with the same Bank.

FURTHER RESOLVED THAT the _______________ Hon. Secretary and _________________ Chairman
be and is herewith authorised to complete the necessary Bank formalities with regards to the withdrawal
of Fixed Deposit amount with interest and for the transfer of the said amount to the society’s Savings Bank
Account No.__________ with _____________________ Bank _____________ Branch.

Proposed By
Seconded By
Carried Unanimously/ By Majority.

Note: It is our experience that many bankers are in the habit of putting a rubber stamp on fixed deposits stating
that the fixed deposit is for sinking fund amount. In fact they ask these questions at the time you go to
invest the amount. You can tell the bank firmly that it is not the business of the bank to ask for such
informations. There have been a number of incidencies when banks have insisted for registrars permission
before parting with funds in case of premature withdrawal of fixed deposits. Societies should also close

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 Chapter-10 Meetings and Minutes writing of Co-operative Societies

there current accounts and operate the savings account. This things are not liked by the bankers but
getting interest could be of interest to your society.

25. TO ISSUE SHARE CERTIFICATE TO MEMBERS.

The Hon. Secretary informed the members that after registration of the society, the society has to issue
Share Certificates to its members. The Hon. Secretary further informed the members that as per the
Society’s Rules and Regulations the said Share Certificates have to be signed by the Hon. Secretary,
Chairman and one member of the Managing Committee. The Hon. Secretary further informed the members
that the Share Certificates have been prepared and kept ready and the same have to be signed. After
discussion it was decided that Shri ________________________ Hon. Secretary, Shri
________________________ Chairman and Shri ________________________ Managing Committee member
be and are hereby authorised to sign the Share Certificate. It was further decided that the Share Certificate
should be issued to the members and the following resolution was passed.

RESOLUTION NO. :-

RESOLVED THAT Shri ________________________ Hon. Secretary, Shri ________________________

Chairman and Shri ___________________________ Managing Committee member be and are hereby
authorised to sign the Share Certificate.

FURTHER RESOLVED THAT the Hon. Secretary be and is herewith authorised to issue the Share Certificate
to the members.

Proposed By
Seconded By
Carried Unanimously/ By Majority.

Note : As per the provisions of bye laws within six months from the date of formation of the society the share
certificate has to be delivered to the original Promoters.

26. TO GRANT PERMISSION FOR INTERNAL MAJOR REPAIRS/ RENOVATIONS.

The Hon. Secretary informed the members that he has received an application from member Shri X occupying
Flat No. 501 that he proposed to carry out internal major repairs and renovations in his flat. The particulars
of the major repairs and renovations have proposed to be carried out by Shri X are as under :

1. Marble flooring.
2. Making a false ceiling.
3. Constructing a kitchen granite platform.
4. Affixing sliding window/ channel in the balconies.

The Hon. Secretary further informed the members that the said member had also assured him that the work
will not cause nuisance and/ or inconvenience to other members of the society. The Hon. Secretary further
informed the members that Shri X had in his application mentioned that the repairs and renovations work
would be completed within a period of fifteen days. The Hon. Secretary further informed the members that
Shri X, had also given a deposit of Rs.____________/- (Rupees
____________________________________Only). The Hon. Secretary further informed the members that
the said Shri X had agreed to get the things repaired at his cost if any damage occurred because of the
repairs and renovation carried out by Shri X. The Hon. Secretary further informed the members that Shri X

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has assured him that there would be no structural alterations in the said flat and the repairs and renovations
would be carried out without violating B.M.C. Laws. The Hon.Secretary further informed the members that
the deposit of Rs. ____________/- would be refunded to Shri X only after the said Shri X obtained the No
Objection Certificate (NOC) from the members occupying the adjoining flats and the member who is residing
below Shri X’s flat. After discussion members agreed to grant permission to Shri X for carrying out repairs
and renovation and the following resolution was passed.

RESOLUTION NO. :-

RESOLVED THAT permission be granted to Shri X to carry out internal major repairs and renovations subject
to Shri X not carrying out any structural alterations and/ or not causing nuisance to other members of the
society.

FURTHER RESOLVED THAT the said repairs and renovations shall be completed within a period of fifteen
days.

FURTHER RESOLVED THAT a deposit of Rs.____________/- Rupees ___________________________

Only) be collected from Shri X.

FURTHER RESOLVED THAT the said deposit of Rs.____________/- (Rupees

___________________________ Only) be refunded to Shri X after the completion of repairs and Shri X
obtaining the No Objection letter from the members occupying adjoining flats and the member occupying
flat below Shri X’s flat.
Proposed By
Seconded By
Carried Unanimously/ By Majority.

Note: If a member wants to carry out repairs and renovations then it is suggested that the society should insist
for a deposit from the concerned member. The idea behind the same is that if there are any problems after
the repairs have been completed then it becomes easier for the society to get the repair work done and the
society can later refund the balance amount of the deposit to Shri X. It is normally observed that once the
permission is obtained the member generally tries to delay Meeting of the members of the Managing
Committee. While granting permission it is advisable to take an undertaking from the member that repair
work would be carried out during the office hours only and not late till night. The idea behind suggesting the
member carrying out repairs and renovations to obtain No Objection Certificate from the member occupying
the adjoining flat and the member occupying the flat below which the member is residing is to put some
amount of pressure on the members who proposes to carry out the repairs and renovations. If the member
does not co-operate and tries to take the society’s office bearers for granted then in such case the office
bearers of the society can approach the Co-operative Court and may even urge the Co-operative Court of
Competent Jurisdictions to grant a stay order restraining the member from carrying out repairs and renovations
in the flat. It may be emphasized that the ownership of the flat belongs to the society of the member merely
gets the right to occupy the flat. As the member is proposing to carry out major repairs, an undertaking
should be taken from him that in the event of their being a leakage from the flat occupied by him than he
shall get the same repaired at his cost and he shall not claim the expenses for the same from the society
and the member residing below.

27. TO APPOINT A SUB-COMMITTEE TO LOOK AFTER THE WORK OF_______________.

The Hon. Secretary informed the members that having regards to the quantum of work and the constructive
suggestion received from some of the members of the society it would be advisable if a separate Sub-
Committee is formed for the purpose of looking after the work of ___________ ___________________. He
further informed the members that by forming a Sub-Committee the valuable time of the Managing Committee
members could also be saved. The Hon. Secretary further informed the members that three members of the

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 Chapter-10 Meetings and Minutes writing of Co-operative Societies

society Shri A, Shri B and Shri C had willingly offered to be members of the Sub-Committee formed for the
purpose of _________________________. Members present in the Meeting agreed with the view of the
Hon.Secretary that the Sub-Committee should be formed for the purpose of looking after the work of
_________________________. It was also decided that the decisions taken by the Sub-Committee with
regards to the matter of _______________________ would be rectified by the Managing Committee and
the below mentioned resolutions was passed.

RESOLUTION NO. :-

RESOLVED THAT a Sub-Committee should be formed to look after the work of _________________.

FURTHER RESOLVED THAT Shri A, Shri B and Shri C shall be the members of the Sub-Committee and
the decisions taken by the majority of the members of the Sub-Committee would be the decisions of the
Sub-Committee.

FURTHER RESOLVED THAT the decisions taken by the Sub-Committee would be rectified by the Managing
Committee.

Tips of Office-bearers
Dealing with Members

a) Only written complaints should be accepted from members.

b) Direct the members to write the complaint in the Complaint book kept at Societies
Office.

c) Call the complaining member at Societies meeting and tell him to explain his
problem.

d) Tell the member politely that a neighbour he is welcome for a cup of tea but as a
member he has to approach the manager with his complaint.

Tips of Office-bearers
Issue of Cheques

a) Pay salary to Staff on 7th of subsequent month.

b) Managers salary Cheque should be signed only after he brings the Printout of
balance sheet, income & expenditure account and trial balance for the last month.

c) Sweepers should be instructed to obtain the signature of building representative

before giving the Cheque.

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Chapter - 11 Membership in Co-operative Housing Societies
CHAPTER 11
MEMBERSHIP IN CO-OPERATIVE HOUSING SOCIETIES
11.1 THE MEMBERS RIGHTS, RESPONSIBILITES AND LIABILITIES
I - MEMBERSHIP
A) Classes of membership
The membership of the Society shall consist of i) members, including associate members and ii) nominal
members.
B) Eligibility for membership
1. a) An individual who is competent to contract under the Indian contract Act.1872 and who resides or
intends to settle down and resides in the area of operation of the Society and who does not own a
house, a plot or a Flat in his name or in the name of any of the members of his family in the area of
operation of the Society or who owns it but gives an undertaking under Buy-laws No.19 [vi] may be
eligible to membership of the Society.
b) A minor a person of unsound mind inheriting shares and interest of the deceased Member in the
capital/property of the Society may be eligible for admission to membership of the Society through his
guardian or legal representative on an application in the prescribed form along with undertaking/
declaration in the prescribed forms mentioned in the application
c) "Not withstanding anything contained in these Bye-laws admission of a person to membership of the
Society directly or as a result of transfer of shares and interest of the existing member, in the capital/
property of the Society shall be subject to the approval of the collector of the district, if the Society has
been given land by government".
Note 1): 'Family' means and includes husband, wife, son having no independent source of income, unmarried
daughters and person/persons dependent on the member.
Note 2): Signatories to the application for registration of the Society shall be deemed to be the members of
Society after its registration.
Note 3): The number of members in the Society shall be limited to the Member of Flats constructed in the
building/buildings.
2. A firm registered under the Indian partnership Act.1932, a Company registered under the Indian compa
nies Act.1949 or a Co-operative Society registered under the Societies Regd. Act, 1860 or a Co-operative
Societies Registered or deemed to be registered under the Maharashtra Co-op Societies Act.1960 a local
authority the State/Central Government a public trust or any other body corporate registered under the
law for the time being in force as provided under section 22(1) (b) (c) (d) (e) and (f) of the Act, may be
eligible for admission to membership of the Society and holding of Flats by them shall be regulated in
accordance with the notifications issued by the state Government from time to time under the second
provisions to section 22 of the Act.
Note: For existing terms and conditions of the government notification referred to above, see annexure to these
Bye-laws.
3. The Committee may admit an individual who is eligible to be a Member and who has applied for membership
of the Society in the prescribed form as Member on complying with the following conditions:
i. he has fully paid the value of at least five shares of the Society along with his application for membership.
ii. he has paid the entrance fee of Rs.10 along with application for membership.
iii. he has given in the application the particulars in regard to any house plot or Flat owned by him or any
of the members of his family anywhere in the area of operation of the Society.
vi. he has given an undertaking in the prescribed form to the effect that he shall use the Flat for the purpose for
which he purchased it.
v. he has furnished an undertaking in the prescribed form if he has no independent source of income.
vi. he has furnished an undertaking in the prescribed form about disposal of the house, the plot or the Flat,
already owned by him or any of the members of his family in the area of operation of the Society.
vii. he has sent, along with the application for membership of the Society a certified copy of the agreement
entered into by him with the promoter (Builder) under Section 4 of Ownership Flats Act.

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viii. he has furnished such other undertaking/declarations, in the prescribed forms as are required under
any law for the time being in force and such other information as required under the Bye-laws of the
Society along with the application for membership.
Note: The condition at (iii) (iv) (v) (vi) and (vii) above shall not be applicable to the promoter (Builder).
applying for membership of the Society, in respect of the unsold Flats.
4. A firm company or any other body corporate, registered under any law for the time being in force, which is
eligible to be a Member of the Society and which has made an application for members of the Society in
prescribed form may be admitted as Member by the General Body Meeting of the Society on complying with
the following conditions:
i. it has sent along with the application for membership of the Society a certified copy of the agreement
entered into by it, with the promoter (builders) under Section 4 of the ownership Flats Act,
ii. it has been paid along with the application for membership full value of at least ten shares and
entrance fee of Rs. 100/-.
iii. the firm or the Company has complied with the conditions mentioned in the notifications issued by
the state government from time to time under the second provision to section 22 of the Act.
iv. the firm or the Company has furnished the undertakings/declarations in the prescribed forms required
under any law for the time being in force along with application for membership.
5. An individual a firm a Company or a Body corporate registered under any law for the time being in force,
who/ which is eligible to be an associate Member and who/which has made an application in the prescribed
form for such membership along with the entrance fee of Rs. 100/- may be admitted as such Member by
the Committee.
6. A sublets licensee or a care taker who/which is eligible to be a Nominal Member and which has made an
applications for such membership in the prescribed form applicable to him\it along with the entrance fee of
Rs. 10 may be admitted as such Member by the Committee.
7. The procedure for disposal of applications for membership of the Society as laid down under the Bye-law no.
67 (a) to (g) shall be followed by the Secretary and the Committee of the Society.
11.2 RIGHTS OF MEMBERS
(A) GETTING COPY OF BYE LAWS
A members shall be entitled to receive a copy of the registered Bye-Laws of the Society on payment of the price
thereof.
(B) INSPECTION OF BOOKS AND RECORDS.
A Member shall have right to inspect free of cost books registers documents etc as provided in section 32 (1) of
the act and get copies of the documents as provided under any section 32 (2) of the act on payment of the fees
prescribed under the Bye-law no. 172.
C) OCCUPATION OF FLATS
The Member who is deemed to have been allotted the Flat under the Bye-law no. 78 (a) of the Bye-Laws of the
Society shall have a right to occupy the Flat subject to the terms and conditions set to the terms and conditions
set out in the letter prescribed forms under the said Bye-Law.
D) RESTRICTIONS ON RIGHT OF ASSOCIATE AND NOMINAL MEMBERS
No associate, members shall have any rights or privilages of a Member except as provided under Section 27 (2)
of the Act.
(a) The associate members may contest the election on the basis of authority given by the original Member
A Nominal Member shall have no rights as such member
E) RESIGNATION OF MEMBERSHIP
1) RESIGNATION BY A MEMBER
a) A Member may resign his membership after giving three months notice in the prescribed form to the
Secretary of the Society as provided under rule 21 of the rules.
b) No resignation of a Member of Society shall be accepted unless such Member has made payment of
the charges payable to the Society in full.
c) Where any charges are found payable by the Member to the Society the Secretary of the Society shall

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Chapter - 11 Membership in Co-operative Housing Societies
intimate the same to the Member within 15 days of the receipt of the notice of resignation advising him
to make payment thereof within 30 days of the date of the intimation.
d) Where there are no charges of the Society outstanding with the Member the Committee shall accept
the resignation of the Member and the Secretary of the Society shall communicate the same to the
Member within a period of 3 months from the date of the receipt of the notice of the resignation.
e) Where any resignation is rejected the Committee shall record the reasons there of and communicate
the same to the Member concerned within 3 months of the date receipt of notice of resignation.
2) RESIGNATION BY AN ASSOCIATE MEMBER
An associate Member may resign his Member ship any time by writing the letter of resignation to the
Secretary of the Society through the Member with whom he held the shares of the Society jointly the Secretary
of the Society shall place the letter of resignation of the associate Member before the Meeting of the commit
tee held next after the receipt of the letter of the resignation duly recommended by the Member for accept
ance by the Committee the decision of the Committee accepting the resignation of the associate Member shall
be communicated by the Secretary of the Society to the Member and his associate Member within 15 days of
the decision by the Committee. If the resignations is rejected the Committee shall required the reasons therefor
in the minutes of its Meeting and Secretary shall communicate the same to the Member and his associate
members within the time specified above.
3) RESIGNATION BY A NOMINAL MEMBER, OCCUPYING THE FLAT ON BEHALF OF THE FIRM, COMPANY
OR ANY OTHER BODY CORPORATE.
If there is a Nominal Member, occupying the Flat on behalf of a firm, company or any body corporate, he/she
may resign his Nominal Membership at any time, by writing letter of the resignation to the Secretary of the
Society through the firm, company or any other body corporate, on whose behalf he is occupying the Flat. The
Secretary of the Society shall place the letter of resignation of Nominal Member, before the Committee duly
recommended by the firm, the company or any other body corporate for acceptance by the Committee. The
decision of the Committee, accepting the resignation shall be communicated by the Secretary of the Society to
the firm, company or the body corporate and the Nominal Member within 15 days of the decision by the Committee
if the resignation is rejected the Committee shall record reasons therefore in the minutes of its Meeting and the
Secretary shall communicate the same to the firm company or the body corporate and the Nominal Member
within the time specified
4) RESIGNATION BY THE NOMINAL MEMBER WHO IS SUB-LETTEE LICENSEE CARE TAKER ETC.
A sub-letter licensee caretaker or possessor of a Flat or part thereof, who has been admitted as a nominal
Member of the Society may resign his Nominal Membership at any time by writing the letter of the resignation
to the Secretary through the Member who has been permitted by the Committee to sublet give on leave or
license or care taker basis the Flat or part with its possession in any other manner the Secretary of the Society
shall place the letter of the resignation before the Meeting of the Committee held next after the receipt of the
letter of the resignation duly recommended by the Member concerned for acceptance by the Committee the
decision of the Committee accepting the resignation shall be communicated by the Secretary of the Society to
the Member concerned and his sub-lettee the licensee the care-taker or the as the case may be the possessor
of the Flat or part thereof within 15 days of their decision by the Committee if the resignation is rejected the
Committee shall record reasons therefore in the minutes of its Meeting and the Secretary shall communicate
the same to the Member concerned and his sub-lettee licensee or care taker act within the time specified
above.
On the acceptance of the resignation of the Member under by law nos. 29 the Society shall require the
shares and interest of the Member capital property of the Society and pay him the value thereof as provided
under the bye-law nos. 68.
A Member of the Society may be writing under his hand in the prescribed form nominate a persons to whom
the whole or part of the Member in the capital property of the Society shall be transferred in the event of his
death no fees shall be charged for recording the first nomination a Member may revoke or vary his nomination at
any time by making an application in writing under his hand to the Secretary of the Society every fresh nomination
shall be charged a fee of Rs. 50/-.
On receipt of the nomination form or the letter of revocation of the earlier nomination the same shall be
placed before the Meeting of the Committee held next after the receipt of the nomination form or the letter of
revocation of the earlier nomination by the Secretary of the Society for recording the same in the minutes or the

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Committee every such nomination or revocation thereof shall be entered in the register of nominations by the
Secretary of the Society within 7 days of the Meeting of the Committee in which it was recorded.
Subject to the provisions of bye-law no. 17 a and 19 on the death of a Member the Society shall transfer the
shares and the interest of the deceased Member in the capital property of the Society to the nominee/nominees
If there are more than one nominee, on the death of a Member such nominees shall make joint application to the
Society and indicate the name of one of the nominees who should be enrolled as Member the other nominees
shall be enrolled as a joint associate members unless the nominees indicate otherwise.
The nominees shall also file an indemnify bond in the prescribed form indemnifying the Society against any
claims made to the shares and interest of the deceased Member in the capital property of the Society by any of
them in case only one nominee is indicated by the nominees for membership of the Society.
Where a Member of the Society dies without making a nomination the Society shall invite within one month
of his death claims or objections to the proposed transfer of shares of deceased members in the capital property
of the Society by a public notice in the prescribed form exhibited on the notice board of the Society. He shall
also publish such notice in atsleast two local news papers having wide circulation. The entire expenses of
publication of the notice shall be recoverable form the value of shares and interest of the deceased Member in
the capital property of the Society after taking into consideration the claim or objections received in responses
of the said notice and after making such enquiries as the Committee shall decide as to the person who in its
opinion is the heir or legal representative of the deceased number such a person is eligible to be a Member of the
Society subject to the provisions of the bye-laws no. 17 or 19 provided that he give along with his application for
membership in the prescribed form the indemnity bond in the prescribed form indemnifying the Societies against
any claims made to the shares and interest of the deceased number in the capital property of the Society at any
time in future if there are more claimants than one they shall be asked to marked the affidavit as to who should
become a Member of the Society and such person named in the affidavit shall furnish the Indemnify Bond as
indicated above along with applications for membership referred to above if however the Committee is not able to
decide as to the person who is the heir/legal representative of the deceased Member or the claimants do not
come to the agreement as to who should become the Member of the Society the Committee shall call upon
them to produce succession certificate from the competent court if however there is no claimant the shares and
interest of the deceased members in the capital property of the Society shall vest in the Society.
If there is single nominee and if he demands payment of the value of shares and interest of the deceased
number in the capital property of the Society shall acquire the same and pay him the value thereof as provided
under the bye law no. 68 if however there are more nominees than one and if they demand payment of the value
of the shares and interest of the deceased Member in the capital property of the Society the Society shall
acquire the same and pay them value thereof as provided under the bye law referred to above in the proportion
mentioned in the nomination form if no proportion is mentioned in the nomination form the payment shall be in
equal proportions .
If in the opinion of the Committee there is only one heir legal representative of the deceased Member and if
he demands payment of the value of the shares and interest of the deceased Member in the capital property of
the Society the Society may acquire the same and pay him the value thereof as provided under bye law no 68
after obtaining the Indemnity Bond referred to in the bye law no. 37 if in the opinion of the Committee there are
more heirs legal representative than one and if they demand payment of the value of shares and interest of the
deceased members in the capital property of the Society may acquire the same and pay them value thereof in
equal proportion as provided under the bye law no. 68 after obtaining the indemnify bond referred to in the bye
law no. 68 after obtaining the Indemnity Bond referred to in the bye law no. 37 from all the heirs /legal representa
tives jointly.

11.3 RESPONSIBILITIES AND LIABILITIES OF MEMBERS

(A) MAINTENENCE OF FLATS BY MEMBERS
1. Every Member shall keep his Flat clean.
2. (a) no Member shall without the previous permission of the Committee in writing make any additions to or
alterations in his Flat
(b) The Member desirous of making any additions to or alterations in his shall make an application to
Secretary of the Society giving all the required particulars further action on such application shall be
taken by the Secretary and the Committee of the Society as provided by under the bye-laws no. 67.
3. (a) for facilitating discharge of functions mentioned under the bye-law no. 155 by Committee every Member
shall allow the Secretary of the Society accompanied by any other Member of the Committee to enter

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upon his Flat to examine its condition for ascertaining the repairs if any necessary the Secretary of the
Society accompanied by any other Member of the Committee indicating therein the particulars of the
repairs to be carried out by the Society at its cost.
(b) On receipt of such report the comitteee shall ascertain the cost involved in the repairs which are
required to be carried out by the Society at its cost as provided under bye-law no. 159 and cause the
notice to be served on the Member of such period as the Committee thinks adequate of its intention to
carry out the repairs and there upon the Member concerned shall allow the workman engaged by the
Society directly or throught its it architect acceses to his Flat without any reasonable and convincing
reasons the Secretary of the Society shall have authority to enter upon the Flat and carry out the work
under the supervison of the Member of the Committee duly authorised by it in that behalf or the
Architect appointed by the Society.
(c) In respect of the repairs to be carried out by the Member at his costs the Committee shall cause the
notice to be served on the Member indicating therein the particulars of repairs necessary to his Flat and
calling upon him to carry out the repairs to his Flat to the satisfaction of the Committee at his cost
within such period as the Committee may allow. On his failure to comply with the notice, the Secretary
of the Society shall have authority to enter upon the Flat and cause the repairs to be carried out after
giving due notice to the Member concerned the amount spent by the Society on such repairs shall be
recoverable form the Member concerned.
4. No Member without the previous permission of the Committee in writing shall stock or store any kind of
goods or materials which are combustible obnoxious or other goods for the storing which requires permit
sanction of the competent authority under any law relating thereto.
5. (a) no Member shall do or suffer anything to be done in his Flat which may cause nuisance annoyance or
inconvenience to any of the members of the Society or carry on practices which may be repugnant to
the general decency or morals of the members of the Society.
(b) it shall be component for the Committee either sou-motto or on receipt of the complaint from any
Member to take steps to stop all such practices referred to in the bye law no 52 forthwith.
B) EXPULSION OF A MEMBER
1. A Member may by expelled from the membership of the Society if such a member.
i. Has persistently dialed to pay the charges to the Society.
ii. Has willfully deceived the Society by giving false information.
iii. Has used his Flat for immoral purposes or misused it for illegal purposes habitually.
iv. Has been in the habit of committing breaches of any of the provisions of the Bye-Laws of the Society
which in the opinion of the Committee are of serious nature.
v. Has furnished false information or omitted to furnish the material information to the registering authority
at the time of registration of the Society.
2. (a) The cases of expulsion form the membership of the Society shall be dealt within the manner provided
under section 35 of the act read with rules 28 and 29 of the rules.
(b) Expulsion form the membership may involve forfeiture of the shares held by the Member where the
Committee decides that expulsion form membership should also involve forfeiture of the shares it shall
make necessary reference to the proposed for forfeiture of the shares in the notice to be issued under
rules 29.
3. The Member duly expelled from membership of the Society shall cease to be a Member of the Society with
effect from the date on which the resolution of expulsion from the membership of the Society is approved by
the registering authority the forfeiture of the shares shall take effect after the Meeting of the general body
has so decided and the resolution of expulsion from the membership of the Society has been approved by
the registering authority.
4. The Member who has been duly expelled from the membership of the Society shall not be entitled to
continue in occupation of his Flat and he shall arrange to handover peaceful and vacant possession of his Flat
to the Secretary of the Society within such period as the Committee may allow on his failure to do so he
shall be liable to be evicted form his Flat.
5. The shares if the Meeting of the general body of the Society has decided not to forfeit and interest of the
expelled Member in the capital property of the Society shall be acquired by the Society and the value thereof
shall be paid to the expelled Member within 3 months of his handing over possession of his Flat or his

274 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 11 Membership in Co-operative Housing Societies

eviction from it after following the procedure as laid down the Bye-law no. 68 in respect of payment of the
value of the share and interest in the capital property of the Society acquired by the Society.
6. No Member of the Society who has been expelled from its membership shall be eligible for readmission to
membership in this Society until expiry of the period of one year from the date of this expulsion provided that
on the recommendations of the Meeting of the general body of this Society the expelled Member may be
readmitted to its membership as special case. Before the expiry of the period of one year with the prior
permission of the registering authority.
C) CESSATION OF MEMBERSHIP
1. The person shall cease to be the Member of the Society.
i. On his resignation from membership of the Society having been accepted by the Committee.
ii. On transfer of all his shares and interest in the capital property of the Society.
iii. On his death.
iv. On his expulsion from the membership of the Society.
v. On being adjudged as an insolvent or legally disabled from continuing as member.
The Committee shall take further action in the matter as indicated in the Bye-law no. 62 a.
2. The person shall cease to be the associate Member of the Society when the original Member cease to be
the Member of the Society or on the death of the associate Member or on the acceptance of the registration
of the associate Member by the Committee.
The Committee shall take further action in the matter as indicated in the bye-law no. 62 a.
3. If there is a Nominal Member occupying the Flat on behalf of the firm company or any other body corporate
he shall cease to be as such Member of the Society.
i. on his death.
ii. on the acceptance of his resignation by the Committee
iii. on cessation of membership of the original Member on whose behalf he occupies the Flat in the
Society.
iv. on cessation of his nomination on account of expulsion of the original member.
v. on intimation from the original Member of termination of the occupants nomination.
The Committee shall take further action in the matter as indicated in the Bye-law no. 62 a.
4. The Nominal Member who is the sub letter licensee or possessor in any other manner of the flare or the part
thereof shall cease to be as such Member of the Society
i. on his death
ii. on his resignation having been accepted by the Committee.
iii. on the cessation of the membership of the original member.
iv. on the expiry of the period for which the Flat or part thereof was permitted to be sub let given on leave
and license or caretaker basis or occupied in any other manner.
The Committee shall take further action in the matter as indicated in the bye-law no 62 a.
5 (A) the Committee shall record the facts of cessation of original members membership of the Society under
the bye-law no. 59 and of the associate and Nominal Member membership respectively under the bye
laws nos. 60, 61 and 62 in the minutes of its Meeting the Secretary of the Society shall send intimations
of cessation of membership to the members the associate members or the Nominal Members within 7
days of the dates of the Meetings of the Committee in case in which.
The facts about cessation of membership were recorded in case of cessation of associate and nominal
members membership similar intimations shall be sent to the original Member also.
D) RESTRICTIONS ON HOLDING MORE THAN ONE FLAT
1. a) No individual Member of the Society shall be eligible to hold more than one Flat in the area of
operation of the Society in his name or in the name of any of the members of his family without the
previous consent in writing of the Committee of the Society.
b) The Member who desires to hold additional Flat in the area of operation of the Society in his name or
in the name of any of the members of his family shall make an application to the Secretary of the
Society in the prescribed down giving full justification for holding the additional Flat.

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Chapter - 11 Membership in Co-operative Housing Societies
2. The procedure for disposal of applications for permission to hold more than one Flat as laid down under
the bye law no 67 shall be followed by the Secretary and the Committee of the Society.
E) LIABILITIES OF A MEMBER AND THE PAST MEMBER
1. The liability of a Member for the debts of the Society shall not exceed the amount unpaid on the share.
2. The liability of the past Member of the Society for the debts of the Society as they stood on the date of
the cessation of his membership and the liability of the estate of the deceased Member of the Society
for the debts of the Society as they stood on the date of his death shall continue for the period of 2
years from the date of his death shall continue for the period of 2 years from the date of his cessation
or death respectively as per the provisions of section 33 (1) of the act.

11.4 Rights & Duties of Committee (Slides)

RIGHTS & DUTIES OF THE COMMITTEE

1. Deposits and Raising of Funds 11
2. Rates of Repairs, Maintenance and Sinking Funds 13a, 13b
3. Investments and utilization 12(i), (ii), 14a, b, c, & 15
4. Resignation of the members 27 to 30
5. Recording nominations and revocations 33
6. Inspecting of the Flats 48(B)
7. Action on cases of membership 61
8. To consider applications 65
9. Refund of shares and interest in the capital/property 66
10. Fixing of insurance premium in respect of commercial use of flats 69(a)(xi)

RIGHTS & DUTIES OF THE COMMITTEE

11. Fixing Charges 69(b)
12. Action against defaulting members 71
13. To verify charging of interest in defaulted charges 72
14. Authorising member of the Committee to sign on behalf of the Society 74
15. Issuing letters of allotment of flats 76(a)
16. Holding of AGM 95
17. Ensure proper agenda for AGM 96
18. Call a Special General Meeting 97
19. Election of a new committee 116(a)
20. Constitute new Committee after election 119

276 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 11 Membership in Co-operative Housing Societies

RIGHTS & DUTIES OF THE COMMITTEE

21. Elect Office-bearers 126(a)
22. Committee meeting every month 128
23. Filing vacancies in Committees 129
24. Resignation of Committee member 131
25. Resignation of an Office Bearer 132(c) (d)
26. Obtain securities from the paid employees of Society 148
27. Approve and submit the Audit Rectification Reports 154
28. Execute Conveyance of the Land and Buildings 155(b)
29. Take steps to maintain the Property of the Society 156 & 159
30. Insure the property of the Society 161

RIGHTS & DUTIES OF THE COMMITTEE

31. Penalties for Breach of Bye-laws and issuing Show Cause Notices 166
32. Operation of the Lift 168
33. Suggestion of Games to be played in the Compound 169
34. Consider any other matters not mentioned above
35. Regulate parking 78 to 85
36. Affiliation with Housing Federation 6
37. Decide on the Complaint 174
38. Entering into Contract with the Architect 158(f)
39. Scrutinizing the Tenders and entering into Contract with the Contractor 158(i)
40. Maintaining proper records 142

RIGHTS & DUTIES OF THE COMMITTEE

41. Maintain proper documents and files 143
42. Maintain and finalise accounts 147
43. Produce books and record for audit 153
44. Supply copies of documents to members 172
45. Permit use of Terrace/open space 171
46. Consider Transfer of Flat/Shares 39
47. Consider sub-letting of flats 43
48. Issue NOC for assign/mortgage of flats 45
49. Consider exchange of Flat 42
50. Transfer of Shares/Flat to the Nominee 34

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Chapter - 11 Membership in Co-operative Housing Societies

RIGHTS & DUTIES OF THE COMMITTEE

51. Transfer of Shares/Flat to the Legal Heir 35
52. Act on the cases of cessation of membership 61
53. Custody of Records 124
54. Handover the charge to the next Committee 125
55. Filling the casual vacancies in the Committee 129
56. Manage the affairs 112
57. Permit change of use of Flat 76
58. Affix the common seal on important documents 74
59. Fix the due date for Society Charges 70
60. Record the minutes of the meeting 142

11.5 Rights & Duties of Member (Slides)

TYPES OF MEMBER

™ Member.
™ Associate Member.
™ Nominal Member.
™ Builder Member.

Ha Ha Ha.
Do You Agree
DEFINITION OF COMMITTEE
A Committee is a group of useless people, discussing useless
issues with an assured return that nothing is going to come out of
the discussion.

278 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 11 Membership in Co-operative Housing Societies

1. A copy of the M.C.S Act 1960

RIGHTS OF MEMBERS

2. A copy M.C.S Rules 1961

3. A copy of the Regd. Bye-laws
4. Copy of the last audited balance sheet
5. Copy of profit and loss a/c (income & expenditure a/c)
6. A list of the members of the committee
7. A register of members
8. The minutes of the general meeting
9. Minutes of the committee meetings
10. Portion of the records having his transaction with the society.
RESTRICTION ON THE MEMBER

™ Holding of Shares Etc

™ Exchange of Flats
™ Sub-letting etc. of Flats
™ Assignment of occupancy Right
™ Change of User
™ Parking Spaces/Stilts
™ Operation of Lifts
™ Playing games in the compound
™ Open spaces/Terrace
™ Transfer of Share/Flat
™ Cutting Trees Etc.
DUTIES OF THE MEMBER

™ Maintenance of flats by a members.

™ Limited liability of a member.
™ Member liable to be expelled.
™ Responsibility of a member to attend the meetings.
™ Responsibility to contribute to the share capital
™ outgoing and Other financial matters.
™ Responsibility to give co-operation to the society.
™ Responsibility of the member not to undertake any acts detrimental to
the interest of the society.

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Chapter - 11 Membership in Co-operative Housing Societies

Appointment of dates etc., for various stages of an election :- (1) The Returning Officer, with
prior approval of the Registrar or the District Election Officer, as the case may be, shall draw and
declare a programme of various stages of election, as indicated hereinbelow, not earlier than
seven days and not later than fifteen days of the date of display of final list of voters of the Society:-

(i) Last date for making nominations. 7 days from the date of declaration of election
programme.

(ii) The date of publication of list of nomina- As and when received till the last date fixed for
tions received. making nominations.

(iii) Date of scrutiny of nominations. Next day of the last date for making nomina-
tions.

(iv) Date of publication of list of valid nomi- Next day after the date of completion of secu-
nations after scrutiny. rity or where there is an appeal, after the ap-
peal is decided.

(v) Date by which candidature may be with- 2 days from the date of publication of list of
drawn. valid nominations after scrutiny.

(vi) Date of publication of final list of contest- The date next succeeding the last day fixed
ing candidates. for withdrawal of candidature.

(vii) Date and time during which and the Not earlier than 10 days but not later than 15
place/places at which the poll shall be days from the date of publication of final list of
taken. contesting candidate (time and place to be
fixed by the Returning Officer)

(viii) Date, time and place for counting of Not later than 3rd day from the date of which
votes. the poll shall be taken (Time and place to be
fixed by the Returning Officer).

(ix) Date of declaration of results of voting. Immediately after the counting of votes

Explanation :-
(a) If the last date in reckoning dates as specified in the above cases is a public holiday, the next
succeeding working day shall be fixed for the respective events:

(b) The proportion of polling stations to number of voters at each polling station and the place of
polling station shall be fixed in consultation with in the notified Society concerned. In case the
polling stations are spread over either the district, town or villages in the District, the Election
Officer shall make arrangement to get all the ballot boxes to the office of the Returning officer
or to the registered office of the Society or to such other safe places as he deems fit.
(Section no. 56J with M.C.S. Act)

280 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 12 Recovery of Dues in Co-operative Housing Societies

CHAPTER 12
RECOVERY OF DUES IN CO-OPERATIVE HOUSING SOCIETIES
RECOVERY OF DUES FROM MEMBERS OF CO-OPERATIVE HOUSING SOCIETIES UNDER
SECTION 101 OF THE MAHARASHTRA CO-OPERATIVE SOCIETIES ACT 1960.
12.1 INTRODUCTION
It has been observed that in many Societies only a few Members look after the management of society &
other do not show any interest in the matter. When a major amount is required for a particular purpose, all the
Members, attending the Special General Meeting called for the said purpose, refuse to pay the additional sum.
Some Members even in writing inform Society Managing Committee that they will not contribute unless
until their problems are solved.
It had been the common experience of the office bearers of many Co-operative Societies that some of the
Members do not pay thier dues i.e maintanance charges,contribution to the sinking fund and repair
fund,taxes,interest instalments of loan etc, inspite of the reminders from the society. Earlier due to the cumbersome
legal procedure the Co-operative Societies were finding it very difficult to take effective legal action against the
defaulting Members for recovery of dues. However due to the efforts of the various district Co-operativeHousing federa
tions and representations made by various Co-operative Housing Societies to the Government of Maharashtra and
authorities concerned an amendment in Section 101 of the Maharashtra Co-operative Societies Act 1960 had
been made to facilitate easy and early recovery of the dues by the Co-operative Societies from their Members
merely on the strength of the Certificates issued by the registrar of Co-op Societies under Section 101. Though now
Co-operative Housing Societies have realised that the process of recovery of dues from their Members is simplified
under amended Section 101 of the Maharashtra.Co-operative Societies.Act 1960, the Co-operative Societies are yet
not aware of the implifications of the procedural details in that respect. Now a Co-operative Society is not required to
go to th Co-operative Court for the recovery of dues from its member. For ready reference Section 101 is reproduced
elsewhere in this book.
TEXT OF SECTION 101 OF MAHARASHTRA CO-OPERATIVE SOCIETIES ACT, 1960.
S.101. Recovery of arrears due to certain Societies as arrears of land revenue.
(1) Notwithstanding anything contained in Sections 91, 93 and 98 on an application made by a resource
society undertaking the financing of Crop and seasonal finance as defined under the Bombay Agricultural
Debtors Act ,1947, or advancing loans for other agricultural purposes repayable during a period of not less
than eighteen months and not more than five years for the recovery of arrears of any sum advanced by it to
any of its Members on account of the financing of Crop Protection Society for the recovery of the arrears of
the initial cost or of any contribution for obtaining services required for Crop-Protection which may be due
from its Members or other owners of lands included in the proposal (who may have refused to become the
Members) or by a lift irrigation society for the recovery of the arrears of any subscription due from its
Members for obtaining services required for providing water supply to them, or by a taluka or block level
village artisans multipurpose Society advancing loans and arranging for cash/credit facilities for artisans
for the recovery of arrears of its dues or by a Co-operative Housing Society for the arrears of its dues, or
by a Co-operative Dairy Society advancing loans for the recovery of arrears of any, sum advanced by its
Members or by an Urban Co-operative Bank for the recovery of arrears and dues,or by salary earners Co-
operative Society for the recovery of arrears and dues, or by a fisheries Co-operative society for a statement
of accounts in respect of the arrears, the Registrar may after making such inquiries as he deems fit, grant
a Certificate for the recovery of the amount stated therein to be due as arrears.
(2) Where the Registrar is satisfied that the concerned society has failed to take any action under the
forgoing sub-Section in respect of any amount due as arrears, the registrar may, of his motion, after
making such inquires as he deems fit, grant a Certificate for the recovery of the amount stated therein to be
due as arrears and such a Certificate shall be deemed to have been issued as if on an application made
by the society concerned.
(3) A Certificate granted by the Registrar under sub-Section (1) or (2) shall be final and conclusive proof of the
arrears stated to be due therein, and the same shall be recoverable according to the law for the time being
in force on the recovery of land revenue.

(4) It shall be lawful for the Collector and the Registrar to take precautionary measures authorised by Sections

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Chapter - 12 Recovery of Dues in Co-operative Housing Societies
140 to 144 of the Bombay Land Revenue Code, 1879 or any law or provision corresponding thereto for the
time bieng in force,untill the arrears due to the concerned society together with interest and any incidental
charges incurred in the recovery of such arrears are paid or security for payment of such arrears is
furnished to the satisfaction of the Registrar.
12.2 STEPS FOR RECOVERY OF DUES FROM DEFAULTER MEMBERS
The steps that are necessary for effecting the recovery of the Co-operative society’s dues from its defaulter
Members by resorting to the provisions of the Section 101 are given below :-
1 The Co-operative Society has to give a notice to the defaulter member giving him an opportunity to make
payment of the dues to the Co-operative Society within such period, as the society may allow, with a warning
therein that on failure to make payment of the same, an application would be made to the Registrar under
Section 101 of the M.C.S Act for recovery of the outstanding dues.
2 Upon the failure of the defaulter member to make payment of the outstanding dues of the society within the
stipulated period mentioned in the notice the managing committee has to pass a resolution in this meeting for
taking action against the defaulter member under Section 101 of the M.C.S Act 1960 authorising the Secretary/
Chairman of the Society to sign all the documents to be submitted to the Registrar Co-operative Societies and
to furnish the necessary information required by the registrar to issue a Certificate.
3 The Secretary/Chairman, of the society has to make an application to the Registrar of Co-operative Societies
alongwith other necessary documents as are required to be submitted.
4 On reciept of the application from the Co-operative Society, the Registrar would give hearing to the member
concerned and on verification of the records,if the Registrar is satisfied about the correctness of the outstanding
dues and after making such inquiries, as the Registrar deems fit, a Certificate will be issued by the Registrar
to the society.
5 On reciept of the Certificate under Section 101 from the Registrar along with other documents, the Recovery
Officer has to prepare demand notice for being sent to the sale-officer for destraining the movable property of
the defaulter member concerned.
6 The sale officer, on reciept of the recovery papers from the recovery officer, has to visit the flat of the member
concerned for preparing an inventory of the moveable property and handover such list to the member concerned
and serve the demand notice on the defaulter member.
7 If the amount is not paid by the member concerned forth with on service of the demand notice , the sale-officer
will sieze the the movable property of the member concerned as per the inventory and handover the same to
the Secretary /Chairman of the society for safe custody.
8 Thereafter the sale officer will fix the date, time and place for such auction of the movable property siezed and
auction out the same and pay the sale proceeds thereof to the society, in satisfaciton of the outstanding dues
payable by the defaulter member to the society.
9 In the event of the proceeds of the sale of the movable property are found to be insufficient to cover the
outstanding dues in full, as per the Certificate, the sale officer will proceed against the flat of the member
concerned by arranging auction of the flat to recover the balance of the dues payable by the member.
12.3 PROCEDURE FOR OBTAINING RECOVERY CERTIFICATE
The society has to make an application to the concerned Deputy/Assistant Registrar, Co-operative Society of
the ward in the prescribed form for the issue of recovery Certificate,for recovery of dues. The number of copies
required of such applications and other documents is as follows :
(1) One for Deputy/Assistant Registrar Co-operative Societies and
(2) One copy for each member, joint/associate/nominal member. Alongwith the application the true copies of
following documents are required to be annexed:
(i) the resolution passed by the managing committee
(ii) extract of the ledger account of the member concerned,
(iii) notices issued by the Society to the member for payment of dues,
(iv) a copy of the resolution passed by general body /managing committee of the Co-operative Society
wherein the proportion of Societies charges under various heads to be shared by Members have been
fixed
(v) true copy of the respective bye-laws which provide,for recovery of Societies charges and interest under

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 Chapter - 12 Recovery of Dues in Co-operative Housing Societies
various heads from Members of the society. All the copies of these documents should be certified as
“true copies” by the Secretary/Chairman of the Society.
12.4 FORMS
Now the Commissioner for Co-operation and Registrar, Co-operative Societies, Maharashtra State has
approved the forms of the notices to be issued by the Co-operative Society to defaulter Members, the form of
letter reporting remittance of enquiry fee into thre Government Treasury and other forms in respect of the recov
ery of due from the defaulter member under Section 101.
The details of the forms are as follows :
(1) Form of notice to be issued by the society to the member.
(2) Draft resolutions to be passed by the Managing Committee for recovery of dues.
(3) Form of final notice to be issued by the society to the member.
(4) Form of application to be made by the society for issue of recovery Certificate.
(5) Form of letter regarding remittance of Enquiry Fee by the society in the Government Treasury.
(6) Form of Recovery Certificate.
12.5 DRAFT OF NOTICE ISSUED BY RECOVERY OFFICER
Under Postal Certificate
Registered A.D.

(See Section 156 of the M.C.S.Act 1980 read No. BOM / SRO / HSG / RECY / / OF _______
with Rule 107 of the M.C.S. Rules 1961 Office of the Special Recovery Office
Gr. I Bombay attached to the Mumbai.
Dist, Co-op. Housing Federation Ltd.
2nd Floor, Bell Building, Sir.P.M.Road, Fort,
Mumbai 400001

Date / / __________.

WHEREAS THE ____________________________________________________ Co.op. Housing Society Ltd.,

_______________________________________ Bombay-4000_______ has field an application for the recovery of the
amount under decision or order of the Deputy / Asstt. Registrar Co-op. Societies
_________________Ward under order No.________________________________ dated _____________________
by applying the provision of Section 156 of the M. C. S. Act 1960 AND WHEREAS Shri / Smt. ___________________
_______________________________ Co-operative Housing Society Ltd. _________________ _________________
Bombay 4000______ being defaulter against the above mentioned decree has been obtained by the applicant
Society, has not paid the Decretal amount or upto the date of application is in default of Rs. _____________________
consisting of:

Sr. No. Details Rs.

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Chapter - 12 Recovery of Dues in Co-operative Housing Societies
plus ____________________________

1) Cost of application Total _______ _______________________

2) Surcharge ____________________________

Grand Total ________________________

NOW THEREFORE, notice is hereby given to the defaulter Shri / Smt. ____________________________ to pay to
the applicant the amount due thereunder viz Rs. ___________ with interest at ___________________ percent on the item
No. till the date of repayment, cost of Servicing of the notice of Rs. 100/- on or before failing in which further action as
provided under rule 98/07 will be taken and the cost of the recovery in the form of fees for the execution proceedings under
Section 156 of the M. C. S. Act 1960 shall be recoverable from him.

THIS NOTICE IS ISSUED WITH MY SIGNATURE & SEAL

Special Recovery Office Gr. 1

Bombay
(Deemed to be Civil court vide sec. 156 of
the M. C. S. Act. 1960)

Shri / Smt ____________________________________

____________________________________
____________________________________

copy for information to the Chairman ___________________________________________________________

Co-operative Housing Socy. Ltd. _______________________________________________________________
Mumbai -

(Note:- If Amount is paid by defaulter let this office know accordingly)

WHY GO FOR RECOVERY PROCEEDINGS

Bank give above 9% interest. Defaulters flat is literally

mortgaged with Society. Defaulters pay interest as per
bye-laws which can be 21%. Why not facilitate a defaulter
rather than fight with him. You are killing birds with a single
stone (i.e. keeping good relations during your term as
Office-bearer and helping Society to earn revenue).

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 Chapter - 12 Recovery of Dues in Co-operative Housing Societies
12.6 CLAIM SCRUTINY FORM

CLAIM SCRUTINY FORM

Before filing a suit against defaulter, the office bearers should make it a point to check that the various
information with regards to recovery of dues as mentioned in the claim scrutiny form is submitted. Normally if the
information as mentioned in claim scrutiny form is not submitted than the Dy. Registrar /Asst. Registrar can reject the
claim of the Society. The office bearer should also make it a point to keep a copy of the various resolution with regards
to levy of changes in a seperate file as the same may be required whenever a suit has to filed against defaulters.

ASSITANT /DEPUTY REGISTRAR OF CO-OPERATIVE SOCIETY BOMBAY

Documents that have to submitted with regards to recovery of dues u/s 101 of the
Housing Co-operative Society Act 1960
CLAIM SCRUTINY FORM

1) Applicant Society’s Name & Address with Tel. No. :

2) Opponent Name & Address with Tel. No. :
3) Society’s Secretary Name & Address with Tel. No. :
4) Vakalatnama sbmitted or not : Yes/No
a) Applicant
b) Opponent
5) Authority letter authorizing the person to represent before this authority
Name & Address of the authorized person
with Tel. No.
6) Applicant Advocate Name & Address with Tel. No. :
7) Opponent Advocate Name & Address with Tel. No. :
8) Total Recovery : Rs.
Total Amount without Interest : Rs.
Interest : Rs.
Interest Percentage : Rs.
9) Total Recovery Amt Court Fees Stamp : Yes/No
10) Process Fees of Rs................/- pay challan : Yes/No
11) Notices send to defaulters :
1) Notice Dt.:_____/_____/_____
2) Notice Dt.:_____/_____/_____
3) Final Notice:
12) Resolution regarding filing of the case u/s 101 for recoery of dues : Yes/No
13 Managing Committee resolution appointing Advocate : Yes/No
14) Resolution copy of General Body regarding charging of interest : Yes/No
15) Month wise detail of recovery amount : Yes/No
16) Resolution with regards to charging of Repair fund amount : Yes/No
17) Resolution with regards to charging of Parking Charges amount : Yes/No
18) Resolution with regards to increase in maint chgs. Parking chgs. amount : Yes/No
19) Set of Application handed over to opponent : Yes/No

CHAIRMAN/SECRETARY SIGNATURE

(Society Stamp)

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 285
Chapter - 13 Insurance of Co-operative Housing Societies
CHAPTER -13
INSURANCE OF CO-OPERATIVE HOUSING SOCIETIES
INTRODUCTION:

This Article attempts to bring out the salient features available to Co-operative Housing Societies in getting
their assets covered adequately for insurance. The article has been designed in the form of a questionnaire,
which would help the Co-operative Housing Societies to decide about the course of action.
Q.1. What can be covered for insurance in a Co-operative Housing Society?
Ans. A Co-operative Housing Society can cover its assets in the following manner.

Item Risk against Type of Insurance Policy

Available
Buildings, Water Tanks, Com- 1. Fire, Flooding, Lightining, Etc. Standard Fire & Special Peril
pound Wall, Pump Houses, Mo- Policy
tor Car Parking Garages, Lifts /
Elevators, Electrical Lighting and 2. Earthquake Add on Cover on standard fire and
special peril policy at extra pre-
other Electrical Installations in-
mium.
side the building. (Plinth & foun-
dations can also be covered, pro- 3. Damage to property due to vehicle im- Add on Cover on standard fire and
vided their Value is also included pact (vehicle belonging to Society) special peril policy at extra pre-
mium.
in the sum insured)

Pumps, Passenger Lifts, Electri- Breakdowns, Short Circuit Damages Machinery Breakdown
cal Panels etc. Policy Damages

Third parties Death / Injuries due to accidents such as Public Liability Act Policy
collapse lift crashes etc.

Q.2. What is barest possible coverage that can be taken?

Ans. The barest possible insurance coverage is “Standard Fire & Special Peril Policy” with add-on cover for Earth
quake.
Q.3. What Perils are covered in a “Standard Fire & Special Peril Policy”?
Ans. The Standard Fire and special Policy covers the losses arising out of
1.Fire, 2. Lightning, 3. Explosion/ Implosion, 4. Aircraft / aerial objects falling and destroying property, 5. Riot
/ Strike / Malicious and Terrorism damages, 6. Storm / Cyclone / Flood / Inundation, 7.Impact damage due to
Rail / Road vehicles other than owned by insured, 8.Subsidence / Landslide / Rockslide, 9. Bursting and
overflowing of Water Tanks / Pipes, 10. Missile Testing operations, 11. Leakages from Automatic Sprinklers,
and 12. Bush Fire (Totally 12 perils)
The insured can opt for deleting the Storm / Flood / Inundation cover & Riot / strike / Malicious and Terrorism
cover at the beginning of the policy, and a discount would be given in the premium.
Q.4. What additional perils are to be taken along with a “Standard Fire & Special Peril Policy”?
Ans. The following additional perils can be along with the Standard Fire and Special peril Policy.
* Earthquake
* Damage to insured property due to vehicle impact (vehicle owned by Society)
* Removal of Debris (Value to be declared – max 10 % of the total property Valve)
* Architects fees (Value to be declared – max 7.5 % of the total property Value)
Q.5. On what basis the Value of the property to be declared for insurance?
Ans. The Value of the building can be either on
* Reinstatement Value basis.
* Market Value basis

286 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 13 Insurance of Co-operative Housing Societies
Q.6. What is the meaning of “Rainstatement Value basis”?
Ans. Reinstatement Valve basis of insuring the property means – insuring the building on future estimated cost,
which will be required for the reconstruction if an an accidental damage ( say fire damage ) occurs.

Example: Building of 10,000 square feet constructed in 1975

Current Value based on existing cost of @ Rs. 600* per Square feet Rs. 60,00,000/-
Numbers of months required for reconstruction 12
after a fire damage.
Expected cost of construction after 24** months 2x10% Rs. 600 Rs. 720
(say 10% increase per year) assuming fire
occurs at the end of the policy period.
Reinstatement Value 10,000 x 720 Rs. 72,00,000/-

* Indicative rate, need not nessarily apply everywhere. Also does not include cost of land etc.
** Policy is issued for 12 months Assumig Loss occurring at the end of 12 months and further 12 months for
reconsruction , the period for estimation is chosen as 24 months .
Therefore, if a Co-operative Housing Society want to insure the building on Reinstatement Value
basis , it should declare a Value of Rs. 72,00,000/- instead of Rs. 60,00,000/-, even though the building
was constructed in 1975.
Q.7. What is the meaning of “Market Value basis” ?
Ans. Market Value basis of insuring the property means – insuring the building on depreciated reinstatement
Value. The Value will be arrived on the estimated cost of construction required for reinstatement, and the
depreciation applied will be based on based on the life, usage and maintenance of the building.

Ex. Building of 10,000/- square feet constructed in 1975

Current Value based on existing cost of @ Rs. 600* per Square feet Rs. 60,00,000/-
construction Indicative Rate
Numbers of months required for reconstruction 12
after a fire damage
Expected cost of construction after 12** months 1x10% Rs. 600 Rs. 660/-
(say 10% increase per year)
Reconstruction Value 10,000 x 660 Rs. 66,00,000/-
Depreciation for 26 years (similar basis) 26 x 1/80 x 100%
Depreciation Value = Market Value 66,00,000/- less32.5% Rs. 44,55,000
* Assumed rates, need not necessarily apply everywhere. Also does not include cost of land etc.
** As period of reconstruction is 12 months and current cost have been taken for valuation, the period for
estimation is chosen as only 1months
Therefore, if a Co-operative Housing Society wants to insure the buildings on Market Value basis, it should
declare a Value basis, it should declare a Value of Rs. 44,55,000/- for a building constructed in 1975.

Q.8. How is the fire policy premium fixed for a Co-operative Housing Society ?
Ans. The premium is fixed on the basis of occupancy of the building. A Society may house various occupants
and their individual risk factor determines the basis rate . The premium rate for the Society building can
be either Rs. 0.50 per mile (per thousand Rs. 1.80 per mile.The same is given in the table as below.

In case a Co-operative Housing Society would like to have differential rate if both types of occupancies are
there (say A & B2 ), then it has to declare each of the owners name and their property Value. The common
properties such as Compound Wall, Lifts , Electrical Installations, Pump Houses etc. would be charged at
the highest premium rate of Rs. 1.80 per mile.
The rate given above would be applied on the declared Value and would be subjected to service tax of 5%.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 287
Chapter - 13 Insurance of Co-operative Housing Societies
Type of Occupancy in the Co-operative Housing Society Premium rate (per
thousand Rs. of
Value)
A. Dwellings, Places of worships, Liabraries, Museums, Schools, Colleges, Rs.
Hospitals including X-ray and other Diagnostic clinics, Office premises, (Likely Tariff)
Meeting Rooms, Auditoriums, Planetarium, Mess Houses, Clubs, Marriage
Halls, Showrooms and display centers where goods are kept for display
and no sales are carried out, Educational and Research Institutes imparting
training in various crafts, Lodging / Boarding Houses.

B1. Cafes, Restaurants, Hotels, Confectioner & Sweet meat Sellers Rs.
(Likely Tariff)
B2. Shop dealing in goods otherwise not provided for including Laundries,
Battery Charging Service Station. Dry Cleaning, Amusement parks,
Hoardings, Neon signs and Sports Galleries.

B3. Shops dealing in hazardous goods as per the list and Arms & Ammunition
dealers, Motor Vehicle showroom including sales and

Combinations of A & B1/B2/B3 Rs.

Indicative Rate apart from the above, there is a surcharge of 10% terrorism extra, due to the recent (September
11,2001) WTC bombings. However if Strike / Riot / Malicious and Terrorism Damage is omitted in the inception, this
surcharge is not applicable.

Q. 9. Whether cover against earthquake is essential?

Ans. As per the recent bye laws of Co-operative Housing Societies, insurance cover against Earthquake damages
is mandatory.
Q.10. What insurance covers are given against Earthquake damages ?
Ans. The add-on cover Earthquake, has two wordings which are described below.
a. if Storm / Cyclone / flood / Inundation is deleted at the inception.
The policy is extended to cover loss or damage (including loss or damage by Fire ) to the property Insured,
occasioned by earthquake including Landslide / Rockslide resulting there from but excluding flood or overflow
of the sea, lakes, reservoirs and rivers caused by Earthquake.
b. If Storm / Cyclone / Flood / Inundation is covered
The policy is extended to cover loss or damage (including loss or damage by Fire ) to the property Insured by
this policy occasioned by or through or in consequence of earthquake including flood or overflow of the sea,
lakes, reservoirs and rivers and/or Landslide/Rockslide resulting there from.

Q.11. What has to be done to get cover against Earthquake?

Ans. Cover against Earthquake damages are given as an add-on cover to the “Standard Fire & Special Peril Policy”.
Hence it is essential to take a “Standard Fire & Special Peril Policy” first and then pay extra premium for
covering Earthquake risk.

Q.12. What premium has to be paid extra, to get cover against Earthquake?
Ans. The premium rate for Earthquake as an Add-on Cover would be Rs. 0.10 per mile on the declared property
Value irrespective of the seismological zone of location. (Greater Mumbai comes under zone III)
Q.13. What premium has to be paid extra, to get cover against impact damage to property by insured’s
own vehicles?
Ans. The premium rate for Impact Damage to property due to insured’s own vehicle as an Add-On Cover would
be 5% extra on the arrived premium.

Q.14. What premium has to be paid extra, to get cover for “Removal of Debris”?
Ans. The premium rate would be the policy rate of either Rs. 0.50 per mile or Rs. 1.80 per mile (as the case
may be) on the sum insured. The Value declared should not be more than 10% of the total property Value.

288 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 13 Insurance of Co-operative Housing Societies

Q.15. What premium has to be paid extra, to get cover for “Architects Fees”?
Ans. The premium rate would be the policy rate of either Rs. 0.50 per mile or Rs. 1.80 per mile (as the case
may be) on the sum insured. The Value declared should not be more than 7.5% of the total property Value.

NOTE: THE PREMIUM AMOUNT CAN CHANGE OVER A PERIOD OF TIME.

As per the provisions of bye law no. 161 insurance of the

building against risk of fire and earth quake is made com-
pulsory. This bye law appears to be incorporated on account
of the earthquakes in Gujarat. Unfortunately the amount
of insurance that has to be taken out by the Society has not
been specified. With many companies entering the insurance
sector the customers can expect competitive rates and better
services.

Unity at what cost?

Our society does not charge a single rupee for use of

terrace for private parties. The only condition that is
imposed is that all the members of the Society should

be invited to the function which

should always be accompanied with
dinner and/or cocktail.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 289
Chapter - 14 Offence & Penalties as applicable to office bearers of Co-operative Housing Societies
CHAPTER 14
OFFENCES & PENALTIES AS APPLICABLE TO OFFICE BEARERS OF CO-OP. HOUSING SOCIEITES
OFFENCES PENALTIES
Section DETAILS Section
DETAILS
146 147
(a) Any member of a society transfers any property (a) If it is an offence under clause (a) of that section,
or interest in property in contravention of sub- with imprisonment for a term, which may extend
section (2) of section 47 or any person know to six month, or with fine which may extend to
ingly acquires, or abets in the acquisition of, such five hundred rupees, or with both
property
(b) Any employer and every director, manager, sec (b) If it is an offence under clause (b) of that section,
retary or other officer or agent acting on behalf of with imprisonment for a term which may extend to
such employer who, without sufficient cause, fails 1
three years, or with fine which may extend to five
to comply with sub-section (2) of section 49. housand rupees, or with both.
(c) A committee of a society or an officer or member (c) If it is an offence under clause (c) of that section,
thereof fails to invest funds of such society in the with fine which may extend to five hundred rupees.
manner required by section 70.
(d) Any person, collecting share money for a society If it is an offence under clause (d) of that section,
in formation, does not within a reasonable period
(d)
with fine which may extend to five hundred rupees.
deposit the same in the State Co-operative Bank,
or a Central Co-operative Bank, or an Urban Co-
operative Bank, or a Postal Savings Bank.
(e) Any person, collecting the share money for soci (e) If it is an offence under clause (e) of that section,
ety in formation, makes use of the funds so raised with imprisonment for a term which may extend
for conducting any business or trading in the name to one year, or with fine, or with both.
of a society to be registered or otherwise.
1
(e-1) Any person, who collects share money or any 1
(e-1) If it is an offence under clause (e-1) of that sec-
other sum by misrepresentation to the members tion, with imprisonment for a term which may ex-
or prospective members in the name of the soci- tend to three years, or with fine which may extend
ety to be registered or after registration of a soci- to five thousand rupees, or with both.
ety by such misrepresentation, or otherwise.
1
(e-2) Any person knowingly gives a false certificate in 1
(e-2) If it is an offence under clause (e-2) of that sec-
whatever form showing that a person is or is not tion, with imprisonment of a term, which may ex-
a “defaulter” within the meaning of that expres- tend to three years, or with fine which may extend
sion in the explanation to clause (i) of sub-sec- to five thousand rupees, or with both.
tion (1) of section 73-FF.
(f) A committee of a society or an officer or mem- (f) If it is an offence under clause (f) of that section,
ber thereof, fails to comply with the provisions of with fine which may extend to two hundred and
sub-sections (2),(3)or (4) of section 75 fifty rupees.
(g) Any officer or member of a society who is in pos- (g) If it is an offence under clause (g) of that section,
session of information books and records, fails to with fine which may extend to five hundred rupees.
furnish such information or produce books and
papers or give assistance to a person appointed
or authorised by the State Government or the Reg-
istrar under sections 78, 81, 84, 94 or 103.

(h) Any officer of a society fails to hand over the cus- (h) If it is an offence under clause (h) of that section,
tody of books, records, cash, security and other with fine which may extend to five hundred rupees.
property belonging to the society of which he is
an officer, to a person appointed under section
78 or 103.

290 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 14 Offence & Penalties as applicable to office bearers of Co-operative Housing Societies

OFFENCES PENALTIES
Section Section
DETAILS DETAILS
146 147
(i) A committee of a society with a working capital of (i) If it is an offence under clause (i) of that section,
fifty thousand rupees or more, or any officer or a with fine which may extend to five hundred ru-
member thereof, fails without any reasonable ex- pees.
cuse to give any notice, send any return or docu-
ment, do or allow to be done anything, which the
committee, officer or member is by this Act re-
quired to give, send, do or allow to be done or
comply with orders made under section 79.
(j) A committee of a society or an officer or member (j) If it is an offence under clause (j) of that section,
thereof willfully neglects or refuses to do any act, with imprisonment for a term which may, extend
or to furnish any information required for the pur- to one month, or with fine which may extend to
poses of this Act by the Registrar, or other person five hundred rupees , or with both.
duly authorized by him in writing in this behalf.
A committee of a society, or an officer or mem- If it is an offence under clause (k) of that section,
(k) (k)
ber thereof, willfully makes a false return, or fur- with imprisonment for a term which may extend
nishes false information, or fails to maintain to one year, or with fine which may extend to two
proper accounts. thousand rupees, or with both.

(l) Any officer, member, agent or servant of a soci- (l) If it is an offence under clause (l) of that section,
ety fails to comply with requirements of sub-sec- with fine which may extend to one hundred rupees.
tion (4) of section 81.
(m) Any officer or a member of a society willfully fails (m) If it is an offence under clause (m) of that section,
to comply with any decision, award or order with imprisonment for a term which may extend
passed under section 196. to six months, or with fine which may extend to
five hundred rupees, or with both.
(n) A member of a society fraudulently disposes of (n) If it is an offence under clause (n) of that section,
property over which the society has a prior claim, with imprisonment for a term which may extend
or a member or officer or employee or any per- to six months, or with fine which may extend to
son disposes of his property by sale, transfer, one thousand rupees, or with both.
mortgage, gift or otherwise, with the fraudulent
intension of evading the dues of the society.
Any officer of a society willfully recommends or If it is an offence under clause (o) of that section,
(o) (o)
sanctions for his own personal use or benefit or with imprisonment for a term which may extend
for the use or benefit of a person in whom he is to two years, or with fine, or with both.
interested, a loan in the name of any other per-
son.
(p) Any officer or member of a society destroys, mu- (p) If it is an offence under clause (p) of that section,
tilates, tampers with, or otherwise alters, falsifies with imprisonment for a term which may extend
or secrets or is privy to the destruction, multilation, to three years, or with fine, or with both.
alteration, falsification or secreting of any books,
papers or securities or makes, or is privy to the
making of any false or fraudulent entry in any reg-
ister, book of account or document belonging to
the society.
(q) Any officer or member of a society or any person (q) If it is an offence under clause (q) of that section,
does any act declared by the rules to be an of- with fine which may extend to two hundred and
fence. fifty rupees.

Note:- The provision of Section 146 & 147 are not utilized by the
Complainants the way they should be utilized.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 291
Chapter - 15 Problems Related to Collector’s Land

CHAPTER 15
15.1 PROBLEMS RELATED TO COLLECTORS LAND
At the time of allotment of land very few people realise that when they are acquiring Collectors Land they will have
to pay a very high price. The Law as it stood in the earlier years stipulated that whenever Collectors Land was being
transferred the party had to pay 50% of the difference between sale and purchase price to the Collector. With the passage
of time the amount payable to the Collector has gradually reduced. The Law as it stands today is that if one is purchasing
the flats in a Society which is on Collectors Land then the amount is to be paid to the Collector which are as under : -

Amount Payable Amount Payable

City Area Suburban Area
a) If transaction within 5 years - Not Permitted Not Permitted
b) Transaction between 6 – 10 years - Rs.500/- per Sq. Ft. Rs.250/- per Sq. Ft.
c) Transaction between 11 – 15 years - Rs.300/- per Sq. Ft. Rs.150/- per Sq. Ft.
d) Transaction above 15 years - Rs.200/- per Sq. Ft. Rs.100/- per Sq. Ft.

The above said amounts have to be paid on built-up area of the property irrespective of the use of the premises be it
residential, commercial or for car parking. It is indeed said that the market value of the property is not being taken into
consideration. The property may be at Nariman Point or any other far away suburban limit.

If the property is situated on Collectors Land then what are the formalities that have to be complied with by the
parties for obtaining Collector’s Permission ? To begin with one has to apply to the Collector with a copy of the
agreement, copy of NOC issued by the Society. Copy of Share Certificate and an undertaking has to be submitted to
the Collector. The undertaking stipulates that irrespective of the outcome of the Court cases the amount paid by the
applicant to Collectors will not be claimed back the above said amount from the collector.

After receipt of the above said documents and after making necessary enquiry, the Collector passes an order and
on the basis of such order the amount is worked out and has to be paid by the parties. Only thereafter
the permission is granted.

Flat purchasers should be extra cautious if the property proposed to be purchased by them is in B1 category. The
collector is armed with a circular issued as far back as 9/07/1999 which authorises him to recover substantial amounts
from the allottees/occupants of the land which had been allotted by the collector. The powers of the collector are such that
they cannot be expressed in words. Collector is the eyes and ears of the government. There have been instances when
collector has compelled co-operative societies to pay amounts in seven digits to the government. Recently a famous film
star had to pay eight digit amount to the collector on account of violation of the terms and conditions of the use of land. Flat
purchasers are advised that it would be advisable to check if the property is situated on a collector land or not. In case the
property is situated on collectors land than there have been instructions from the collectors office to sub registrars offices
not to register the documents of immovable property unless their is written permission of the collector. This can result in
rejection of financial loan to the flat purchasers. Co-operative Societies also cannot transfer the flat in the name of the flat
purchaser unless the written permission is obtained from the collector. The transfer if done would also be illegal and could
result in avoidable hardships to the office bearers. The problem is a chronic problem particularly if the society is having FSI
and wants to develope the property. Vast stretches of collectors land are at Churchgate, Chembur, Andheri and at many
other places in the City of Mumbai.

In some cases Co-operative Societies have given to High Court Judgment against the order passed by the collector to
recover amounts from the Society. In a Judgement delivered by the Bombay High Court has held that 50% of the amount
should be paid to collector and then only the writ would be admitted.
Developer wishing to develop B1 land should first obtain permission from collector. We have been given to understand
that the collector had gone to the extent of attaching the water pump of the Society as the dues of the Government had not
been paid by the Co-operative Society

Enclosed herewith is the table which mentions the different types of properties and the abbrevation which is reflected in the
Property card.

292 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 15 Problems Related to Collector’s Land

TENURES AND ABBREVIATIONS

TENURE ABBREVIATION

Revenue free by custom. A

Privately owned vacant plot in Gaothan Area. A1
Pardi land within Gaothan. A2
Paying rent under lease from Government. B
Lands granted by the Government under Rule 42 B1
and 43 of Land Revenue Rule, 1921.
Paying (altered) assessment to Government under
Land Revenue Code. C
Land liable for Non-Agricultural Assessment
(Unauthorised N.A. Use). C1
Land sold by Municipality outright
(But liable to pay land revenue). D
Land leased by Municipality. E
Land held by Municipality for public and
Nor-profitable purpose. F
Government Land. G
Central Government Land. G1
Land granted Revenue free for religious
Charitable or Public Purpose. H
Land held by Maharashtra Housing Board. H1
Land leased by Maharashtra Housing Board. H2
Land held by other Corporation (such as
L.I.C., B.E.S.T., etc.). H3
Private Roads belonging to Schemes, Individuals or
Housing Boards and not taken over by Municipality. I

: CONVERSION TABLE :

1 Guntha - 121 Square Yards. 1 Hector - 2.5 Acres.

40 Gunthas - 1 Acre 1 Are - 1 Guntha approx.
1 Acre - 4840 Square Yards. 100 Sq. Mt. - 1 Are
Square Yards x 0.836 - Square Metres 100 ARE - 1 HECTOR
Square Metres x 1.196 - Square Yards 100 HECTOR - 1 Sq. K.M.
Square ft. x 0.093 - Square Metres
Square Metres x 10.764 - Square feet

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 293
Chapter - 15 Problems Related to Collector’s Land

15.2 FORMAT FOR PERMISSON FROM COLLECTOR

From
Dated: ___/___/2007.

Court
Fee Stamp
Rs.5/-
To,

The Collector of Mumbai City,

Old Custom house, 1st floor,
Fort,
Mumbai- 400 001.

Sub. : Permission for Agreement For Sale,___________ premises property bearing C.S. No.____ of
__________ of Area _____ Sq. Ft. Built up.

Ref. : Agreement for Sale dated ____________between __________________________And

______________________.

Sir,

1. Under instruction from our client _________________________________ purchaser and

_______________________________ seller, we forward to you herewith the following details:-

a. Authority Letter dated________ of the Seller in our favour.

b. Authority Letter dated________ of the Purchaser in our favour.
c. Undertaking on Stamp paper of Rs. 200/- of ______________________ in your favour.
d. Copy of Agreement for Sale.
e. Copy of Share Certificate.
f. NOC Dated_______.
g. NOC letter dated _______from society.
h. Pay Slip bearing No._________ from _________ Bank dated _________.
2. You are requested to issue NOC to the said Seller in favour of the Purchaser.

FROM

[ ADVOCATE HIGH COURT ]

Ha Ha Ha.
Do You Agree
It is difficult for a common man to meet the Collector
as well as Senior bureaucrats

294 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 15 Problems Related to Collector’s Land

On Letter head of Seller

Dated : ____/____/2007
AUTHORITY LETTER

To,

The Collector of Mumbai City,

Old Custom house, 1st floor,
Fort,
Mumbai- 400 001.

Sir,

Ref. : Agreement For Sale____________________________ between ________________________

(Purchaser) And _____________________( Seller).

I, ______________________, Director of _____________________________, hereby authorise Advocate

High Court, Mumbai, to apply, sign and obtain the necessary NOC from you for the Agreement for Sale.

Thanking you,

Yours Faithfully,

(Signature of Seller)

_
_____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
______________________________________________________________________________________________________

On Letter head of Purchaser

Dated: _____/____/ 2007

AUTHORITY LETTER

To,

The Collector of Mumbai City,

Old Custom house, 1st floor,
Fort,
Mumbai- 400 001.

Sir,

Ref. : Agreement For Sale___________________________ between ______________________

(Purchaser) And _____________________( Seller).

I _______________ proprietor, of ____________________________, hereby authorise Advocate High Court,

Mumbai, to apply, sign and obtain the necessary NOC from you for the Agreement for Sale.

Thanking you,

Yours Faithfully,

(Signature of Purchaser)

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 295
Chapter - 15 Problems Related to Collector’s Land

On Rs. 200/- Stamp paper

UNDERTAKING

To,

The Collector of Mumbai City,

Old Custom house, 1st floor,
Fort,
Mumbai - 400 001.

Sub. : Permission for Agreement for Sale of office no. __________________ of _______________,
premises property bearing C.S. No.____ of ________Division of Area _____ Sq. Ft.
Sir,

1. We,_______________________________________, Director of _______________________________________,

are aware of Government policy regarding charges of Agreement for Sale fee to be payable for granting permis-
sion for Agreement for Sale of an office on Govt. lease hold land.

2. We, ____________________________________________________________, are waiting to deposit the Sale

Fee to the Government / Collector for the said Agreement for Sale of the office.

3. We, ___________________________________________________________, hereby agree and undertake that

I will not claim any refund of the amount paid by me on account of “Agreement for Sale Fees” interest there in
respect of the property situated at _______________C.S. No._____ of Fort Division Mumbai, irrespective of any
decision by the court.

FOR ___________________________________

_____________________
Authorised Signatory

___________________________________

Add. :___________________________

___________________________

___________________________

Flat Purchasers are advised that if the stakes are high then they
may approach the Court and give an undertaking in Court to pay
the amount rather than pay the amount to the Collector. The
Circular issued by Collector to levy charges is already
challenged and its outcome is awaited anxiously.

296 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 15 Problems Related to Collector’s Land

On Societies Letter Head

Dated : ___/___/ 2007.

TO WHOM SOEVER IT MAY CONCERN

This is to certify that _______________________, is the holder of Office No. ___________________ admea-
suring approximately _________________Sq. Ft. Built up area on ______________________________(add. of the
property). The Building _______________ is constructed in the year of _________ which consist of Ground plus _____
upper floor with ______ lifts.

FOR _________________________

(SECRETARY)

_______________________________________________________________________________________________
_______________________________________________________________________________________________

On Societies Letter Head

Dated___/___/2007.

To,
______________________
______________________
_______________________

Sub. : Sale of Office No. __________________.

With reference to your letter dated __________ we would like to inform you that _____________________ has
No Objection in sale of above said offices.

The area of office No. ___________ is ______________Sq. Ft. Carpet.

The said No objection letter will remain force up to _________.

FOR ______________________

(SECRETARY)

Members have no right to change the position of W.C., bathroom and kitchen.
Many members knowingly/unknowingly shift the WC/Bathroom, kitchen.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 297
Chapter - 16 Steps to be taken to Transfer Property Card in the Purchaser’s Name

CHAPTER 16
16.1 STEPS TO BE TAKEN TO TRANSFER PROPERTY CARD IN THE
PURCHASERS NAME
First and foremost an application along with certified true copy of the Agreement and original of Index have to be
submitted to the City Survey Office. This should be accompanied with a covering letter on which Court Fee Stamp of
Rs. 5/- has to be affixed. Thereafter Despatch Clerk will forward the papers to the Record Clerk. Thereafter papers goes
to the Maintenance Surveyor. Then the papers goes to the City Survey Office for endorsement. At this stage the City
Survey Office Record Clerk checks the actual area as mentioned in their records with the area mentioned in the
Agreement as well as Property Card. The City Survey Officer again sends the papers back to the Maintenance Sur-
veyor. where are Maintenance Surveyor checks the papers annexed with the title to the property. The area of the
property is checked at this stage.
Maintenance Surveyor then writes his report. and issues notice to the applicant and all concerned parties in
Form No. 9, which pertains to inviting objection as regards necessary endorsement made in the City Survey Record
with a copy of the same marked to City Survey Office. After 15 days from the issue of such notice, the applicant is
called. Any objection raised from the members of the public, particularly from the surrounding area of the property, are
dealt with at this stage. If any objections are received, then a hearing is given to the concerned parties. Thereafter order
is passed by the City Survey Office. Thereafter entries are made in the Property Card. Once entry is made in the
Property Card the applicant can apply for the same and collect the same from the City Survey Office.
The purchasers of the property should ensure that their names are entered and recorded in the Property Tax bill
as well as Water Charges bill. It is pertinent to note that once entry is made in the City Survey records, then steps
should be taken to get the Property Tax Bill and Water Charges Bill transferred. The Mumbai Municipal Corporation
Authorities will insist for:-
a) Copy of Property Card.
b) Copy of the certified Agreement along with the Index issued by the Sub-Registrar of Assurances.
Mumbai Municipal Corporation will also ensure that all the Property Tax bills and the Water Charges bills are
paid and only thereafter the Property Tax bill and Water Charges bill will be transferred in the name of the Purchaser.
Similarly a set of papers have to be given to the Talati’s Office so that entries under 7x12 abstract are done &
mutation entry in 6/12 has been made.
Basically various queries raised at the City Survey Office pertains to (i) Measurement of Property, (ii) Difference
in area, (iii) Demarcation of area, (vi) Sub division of plot, (v) Amalgamation of plot, The formalities pertaining to sub
division of plot is as under :
a) First and foremost permission should be taken from the Bombay Municipal Corporation Authorities, Building &
Proposal Department. Thereafter copy of the permission so received from BMC, Bldg. & Proposal Dept. has to be
submitted to the Collector. The Collector will verify the records and give Order to the City Survey Office to demarcate the
area. The City Survey Office will thereafter verify the sanctioned plan of BMC and thereafter physically demarcate the
plot at site with Joint measurement from Survey Dept. of B.M.C. Thereafter necessary changes are done in the City
Survey office records. This is called as Measurement Sheet (commonly known as M.R. Sheet). It needs to be empha-
sized that at the time of physical demarcation initial of the parties are taken at the site on the documents prepared by
Measurement & Survey (MS) Dept. of the City Survey Office.
City Survey Officer will thereafter verify the demarcated plan along with his records and will make necessary
changes in his records. Thereafter all CTS No. for the property will be segregated for e.g. earlier if the No. was 15 now
the same may read as 15A & 15B. Thereafter the parties, if they desire, can obtain Property Card with the CTS No.
This record is thereafter sent to SLR (Superintendent of Land Revenue). The office of the SLR is situated at Old
Customs House for Mumbai City area and at Administrative Building, Near Chetana College, Bandra. Thereafter the
Office. of SLR makes endorsement of the segregated plot area and sends it back to the City Survey Office.
Once endorsement of the Supdt. of LR is obtained and endorsement is made in the City Survey Office, the
parties can obtain segregated Property Card (PRC) for e.g. 15A & 15B respectively along with M.R.Sheet.

VOTING BY BALLOT.
If the share capital exceeds Rs. 10,000/- then as per Section 73(2) the election to the managing
committee should be by ballot. But this is only in theory because no members of societies demand
voting by ballot.

298 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 17 Co-operative Societies Inspection Report

CHAPTER 17

17.1 CO-OPERATIVE SOCIETIES INSPECTION REPORT

In some Co-operative Societies there are members who lodge complaints with the Registrar of Co-operative
Societies. Based on the various types of complaints received from the members as well as feed back obtained
from the Officers of the Co-operative Department a form of the Co-operative Societies Inspection Report has been
prepared by the Co-operative Department.
The aim of the above said form is to present a factual position as regards the working of the Society. The office
bearers of the Co-operative Societies in their own interest should ensure that all the statutory records are ad
equately maintained by them. The enclosed form is a Ready Reckoner of the things which would be asked for by
the Co-operative Officers when they come to inspect the Society.

1) Name of the Society : ___________________________

Address of the Society : ___________________________
___________________________
2) Regn. No. of the Society : ___________________________
3) Number of Members : ___________________________
4) Details as regards property
a) Plot No. / CTS No. : ___________________________
b) Area of the property : ___________________________
c) Type of plot
Free Hold / Lease Hold : ___________________________
d) Price of property : ___________________________
e) Has it transferred in the
name of the Society? : ___________________________
f) Is construction approved by
Competent Authority? : ___________________________
g) Are tenders for construction
invited? : ___________________________
5) Price of Construction
(i) Price of Construction : ___________________________
(ii) Number of buildings : ___________________________
(iii) Number of flats : ___________________________
(iv) No. of Members : ___________________________
(v) How many premises have been
given on Leave & Licence : ___________________________
(vi) Number of Transfers effected
since the date of formation : ___________________________
06) Financial Status of the Society : ___________________________
(A) Share Capital : ___________________________
(B) Reserve Fund : ___________________________
(C) Sinking Fund : ___________________________
(D) : ___________________________
(E) Cost of land recovered from
Members : ___________________________

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 299
Chapter - 17 Co-operative Societies Inspection Report
(F) Details of cash on hand : ___________________________
(G) Name of person who is
handling the cash : ___________________________
(H) Amount of loan sanctioned
by Finance Corporation : ___________________________
(I) Details of Loan obtained by
the Society : ___________________________
(J) Details of Loan paid by the
Society : ___________________________
(K) Details of amount received
by the Society : ___________________________
(L) Details of amount recoverable
from members and the
facilities done for the same : ___________________________
(M) Details of Transfer : ___________________________
07) Has the Society adopted provisions
of the Model Bye-Laws? : ___________________________
08) Date on which Annual General Body
Meeting of the Society was held : ___________________________
In case Meeting is held after due date
has the permission obtained from the
Department? : ___________________________
09) Details of Books / Register maintained
by the Society : ___________________________
(i) Cash Book : ___________________________
(ii) General Ledger : ___________________________
(iii) Personal Ledger : ___________________________
(iv) Journal : ___________________________
(v) Fixed Deposit : ___________________________
(vi) Journal Register : ___________________________
(vii) General Book : ___________________________
(viii) Minute Book : ___________________________
(ix) Managing Committee
Minute Book : ___________________________
(x) Share Transfer Register : ___________________________
(xi) Stock Register : ___________________________
(xii) Audit Rectification Report : ___________________________
(xiii) Complaint Register : ___________________________
(xiv) Details of decision taken by
the Society at its Meeting : ___________________________
(xv) Details of Inspection done
on earlier occasion : ___________________________
(xvi) Are the queries pointed out
in the last Inspection Report : ___________________________
complied with?

300 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 17 Co-operative Societies Inspection Report
10) Audit Details : ___________________________
aa) Auditor’s Name & Designation : ___________________________
bb) Has the Auditor’s Rectification
Report is filed? : ___________________________
If Yes, date on which it is filed : ___________________________
11) General :
AA) Are shares given to all members? : ___________________________
BB) Is Education Fund paid every year? : ___________________________
CC) Is Pass Book issued to Members? : ___________________________
DD) Are all details available at Societies
Office? : ___________________________
EE) Is the Nomination Forms filed by
all the Members? : ___________________________
FF) Is the Society a Member of Bombay
District Co-operative Housing Federation? : ___________________________
GG) Is the subscription paid to the Federation? : ___________________________
HH) Is the Insurance of the building taken? : ___________________________
II) Are the funds of the Society invested
As per Section 171 of the MCS Act 1960? : ___________________________
JJ) Has the Society taken Transfer Fees
at the time of transfer of flats? : ___________________________
KK) If the amount of Transfer Charges taken
by the Society has the permission from
Department taken? : ___________________________
12) Name & Designation of Managing
Committee Members : ___________________________
13) Year of Inspection : ___________________________
14) Name of the Officer who has inspected
and his designation : ___________________________
15) Any other information? : ___________________________

Place : Mumbai

Date : __ ___ / _______ / ______

Co-operative Societies should make it a point to instruct the man-

ager to keep the abovesaid information ready as soon as they find
that their is a WWF (FIGHT) amongst the members of the society par-
ticularly with the Managing Committee members. On the basis of this
form the Dy. Registrar /Asstt. Registrar decides to issue a show cause
notice u/s. 78 of the Maharashtra Co-operative Societies Act 1960.
Major problems can be avoided if small precautions are taken at the
appropriate time.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 301
Chapter - 18 Registration
CHAPTER -18.
REGISTRATION
18.1 REGISTRATION OF DOCUMENTS

As per Section 17 of the Indian Registration Act 1908, subject to the exceptions as mentioned in Section 18 of the
act all documents above Rs. 100/- pertaining to immovable property whereby any right, title and interest in the
property is created, declared, assigned, limited or extinguished in present or in future has to be compulsorily
registered including gift of immovable property, lease of immovable property,decree or award of a court. In our opinion
deed of family settlement has also got to be registered.

For registration of documents the parties have to go with the original agreement to the office of the Sub-Registrar of
Assurances along with two witnesses. Document can be registered without the witnesses. One can also get the
declaration registered even if one of the parties (usually the seller) does not co-operate. A few years ago it used to take
a number of years to get back the original agreement. With the recent changes in the registration laws parties are able
to get back the original instrument in about one hour. The procedure as regards registration of document is as under:
The parties have to pay proper stamp duty on the instrument which they propose to lodge for registration. The parties
have to pay registration fees which in any case does not exceed Rs 30,000/- The registration fee is 1% of the market
value of the property or Rs 30,000/- whichever is less. If the document pertains to sale of immovable property the CTS
No. of the property, the village where the property is situated has also to be written in the instrument. Along with the
document they have to fill up a form which contains the various details pertaining to the instrument which is lodged
for registration. With a view to avoid frauds as well as forgeries the photographs of the parties to the transaction is
scanned. Parties are instructed to write on one side of the paper so that it is easier for the computer to scan the
document. After the scanning of the document is complete the parties have to sign in the presence of the. Sub-
Registrar. The above said system has helped the parties to get back the original document in a short span of time.

18.2 DOCUMENTS REQUIRING COMPULSORY REGISTRATION U/S. 17

[1] [a] Gifts of immovable property :
Any instruments of gift of immovable property must be registered
[b] Sale / Exchange etc. of immovable property of the value of Rs.100 or more:
Any non-testamentary instruments which purport or operate to create, declare, assign, limit or
extinguish, whether in present or in future, any right, title or interest vested or contingent, of the value
of Rs.100/- and upwards, to or in immovable property.
[c] Any non-testamentary instruments which acknowledge the receipt or payment of any consideration on
account of the creation, declaration, assignment, limitation or extinction of any such right, title or
interest.
[d] Lease of immovable property from year to year, or for any term exceeding one year, or reserving a
yearly rent;
[e] Non-testamentary instruments transferring or assigning any decree or order of a court or any award
when such decree or order or award purports or operated to create, declare, assign limit or extinguish,
whether present or in future, any right, title or interest, whether vested or contingent of the value of
Rs.100/- and upwards, to or in immovable property.
18.3 PRESENTATION OF DOCUMENT FOR REGISTRATION
A) Time for presenting documents (Sec.23)
All the documents (other than will) are required to be presented for registration to the proper officer
within 4 months from the date of its execution Subject to section 24, 25 & 26 and provided that a copy of a
decree or order may be presented within 4 months from the date on which the decree or order was made or
where it is applicable within 4 months from the date on which it becomes final.
Ques.) What is meant by execution of instruments?
Ans. Execution means putting signatures on the instruments like agreement for sale, lease deed etc., by
the person/persons executing the instruments. It means assent to the contents of the documents.
B) Place for registering the documents (section 28)
The documents requiring registration or optional registration shall be presented for registration (i) in the
office of a Sub-Registrar within whose Sub-district the whole or some portion of the property to which such

302 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 18 Registration
document relates is situated.
C) Persons who can present documents for registration(section 32)
i) By person/persons executing, or claiming under the same, or in the case a copy of a decree or order,
claiming under the decree or order, or
ii) By the representative or assign of such person, or
iii) By the agent of such person, representative or assign, duly authorised by power of attorney executed
and authenticated in manner as under (Section 33):-
a) If the principal at the time of executing, the power of attorney resides in any part of India and the
power of attorney executed before and authenticated by the Registrar or Sub-Registrar or any
Magistrate within whose district the principal resides;
b) Where the principal at the time aforesaid does not reside in India a power of attorney executed
before and authenticated by a Notary Public or any court, Judge, Magistrate Council or Vice
Council or representative of the Central Government;
However such power of attorney executed by following persons shall not be valid where:-
i) Persons who by reason of bodily infirmity are unable without risk or serious inconvenience so to
attend;
ii) Persons who are in jail under civil or criminal process;and
iii) Persons exempt by law from personal appearence in court.
The above mentioned persons are exempt from appearing at registration office u/s 38. In case of
every such person the registering officer shall either himself go to the house of such person, or
to the jail in which he is confined, and examined him or issue a commission for this examination.
Ques.) Is the personal presence of the said persons necessary ?
Ans. Yes. No document shall be registered under the Act, unless the persons executing such document
or their representatives assign or agents authorised as aforesaid, appear before the registering office
within 4 months from the date of execution of document, subject to provisions contained in section
41,43,45, 69, 75, 77, 88 and 89
Provided that, if owing to unaviodable accident or urgent necessity all such persons do not so
appear, the Registrar may direct that on payment of a fine not exceeding ten times the amount of the
proper registration fee, in addition to the fine if any, payable U/s 25, the document may be registered.
D) Procedure on admission & denial of execution (sec.35 & 36)
Admission of execution & registration :
If all the persons/ Parties executing the document appear personally before the registering officer,
or appearing by a representative, assign or agent
Where the person executing the document is dead, and his representative or is dead and his
representative or assign appear before the registering officer and the registering officer is satisfied that they
are the persons they represent and they all admit execution of the document. Further appearence of
executant or witness may be desired at discretion of registering officer upon the receipt of prescribed fee
issue.
u/s 58 on every document admitted to registration, (other than a copy of a decree or order, or a copy
sent to registering officer u/s 89) the following particulars shall be endorsed
i) The signature, the place of residence and the professional rank, and title (if any) of a person described
and in case of an Indian his father’s name or where he is usually described as the son of his mother, then
his mother’s name of :-

a) Every person admitting the execution of the document and if such execution has been admitted by
the representative assign or agent of any person,
b) Every person examined in reference to such document, (eg.Witness)
ii) Any payment of money or delivery of goods made in the presence of the registering officer in
reference to the execution of the document, and any admission of receipt of consideration in
whole or in part, made in his presence in reference to such execution.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 303
Chapter - 18 Registration
The registering officer shall then affix the date and his signature to all endorsements relating the same
document and made in his presence on the same day. The registering officer shall endorse thereon a Certificate
containing the word “registered” together with the number and page of the book in which the document has
been copied. Such certificate shall be signed, sealed and dated by the registering officer and shall then be
admissible for the purpose of proving that the document has been duly registered in manner provided by this
Act.
Ques.) What happens if the document be registered in a language not understood by registering officer?
Ans. U/s. 19 If any document is duly presented for registration be in a language which the registering officer
does not understand, and which is not commonly used in the district, the registering officer shall refuse
to register the document unless it be accompanied by a true translation into a language commonly used
in the district and also by a true copy. This is in accordance with section 62, that the original and, together
with translated copy shall be filed in the registration office. The endorsements and certificate shall be
made on the original and the translation shall be treated as if it were original.

Denial of execution & registration

If any such person appears to the registering officer to be a minor, an idiot or a lunatic, or if any such person by
whom the document purports to be executed or is dead and his representative or assign denies its execution, the
registering officer shall refuse to register the document as to the person so denying appearing or dead:

If any person admitting the execution of a document refuses to endorse the same, the registering officer
shall nevertheless register it, but shall at the same time endorse a note of such refusal.
The Sub-registrar refusing to register a document, except on the ground that the property to which it
relates is not situate within his sub-district shall; make an order of refusal and endorse the word “registration
refused” on the document and, on application made by any person executing or claiming under the document,
shall, without payment and unnecessary delay give him a copy of the reasons so recorded.
E. Appeal to Registrar against the order of Sub-Registrar refering registration on ground other than
denial of execution u/s. 72.
u/s. 72, An appeal can be made against an order of Sub-Registrar refusing to admit a document to
registration(whether the registration of such document is compulsory or optional) to the Registrar to whom
such Sub-Registrar is subordinate.The appeal has to be made within thirty days from the date of the order, and
the registrar may reverse or alter such order. Such registration shall take effect as if the document had been
registered when it was duly presented for registration. The Registrar may, for the purpose of any enquiry U/s.
74, summon and enforce the attendence of witness and compel them to give evidence, as if he were a civil court,
and he has the right to direct by whom the whole or any part of the cost of any such enquiry shall be recovered/
paid.
F. Suit in case of order of refusal by Registrar (u/s. 77)
Where the Registrar refuses to order the document to be registered, any person claiming such
document as his representative, assign or agent may, within thirty days after the making of the order of refusal,
institute in the Civil Court. Within the local limits of whose original jurisdiction is statute the office in which the
document is sought to be registered.
G. Grounds for non-registration of a document.
i) Document in language not understood by registering officer and which is not commonly used in the
district.
ii) Documents containing interlineations, blanks, erasures or alterations.
iii) Description of property and maps or plans not provided in the document. For instance , houses in
towns shall be described as situate on the north or other sides of the street or road to which they front
and by their numbers if the houses in such street or road are numbered. Also in all city surveyed
areas, cadastral survey maps and records shall also be described in respect of houses & lands.
iv) Documents registration of which is opposed to public policy.
v) Documents without valid presentation not executed as laid down under the Act and by any reason by
which the Registering officer is not satisfied.
NOTE: Non-Registration of a document on accounts of the document which is not duly stamped is only
procedural error and can be cured u/s 87 of the Act. Similarly nothing done in good faith pursuant to this
Act or any Act hereby repealed by any registering officer, cannot be laid invalid merely by reason of any
deficit in his appointment procedure.

304 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 18 Registration
18.4 EFFECTS OF NON-REGISTRATION OF DOCUMENTS REQUIRED TO BE REGISTERED (U/S 49)
Any document requiring compulsory registration u/s. 17 or by any provision of the Transfer of Property Act,
1882, if not registered, no document shall-
a) affect any immovable property comprised therein, or
b) Confer any power to adopt, or
c) be received as evidence of any transaction affecting such property or confirming such power, unless
it has been registered.
Provided that an unregistered document affecting such property and required by this Act or the Transfer of
Property Act, 1882 to be registered may be received as evidence of the contract in a suit for specific performance
under Chapter II of the Specific Relief Act,1887 or as evidence as part performance of a contract for the
purpose of section 53 A of the Transfer of Property Act, 1882 or as evidence of any collateral transaction not
required to be effected by a registered instrument.

CERTAIN REGISTERED DOCUMENTS RELATING TO LAND TO TAKE EFFECT AGAINST UNREGISTERED

DOCUMENTS.( U/S 50)
1) Every documents of the kinds mentioned in clause (a) (b) (c) and (d) of section 17, sub- section (1) and
clause (a) and (b) of section 18, shall if duly registered, take effect as regards the property comprised
therein against every unregistered document relating to the same property, and not being a decree or order,
whether such unregistered document be of the same nature as the registered document or not.
2) Nothing in sub-section (1) applies to lease exempted under the provision to sub-section (1) of section 17 or to
any document mentioned in sub-section (2) of the same section, or to any registered document which had
not priority under the law in force are the commencement of this Act.
Explanation- In cases where act no.( XVI ) of 1864 or the Indian Registration Act, 1866 (20 of 1866). Was in force in
the place and at the time in and at which such unregistered document was executed “ unregistered “ mean not
registered according to such Act, and where the document is executed after the first day of july 1871, not
registered under the Indian Registration Act,1871 (8 of 1871) or the Indian Registration Act, 1877 (3 of 1877) of
this Act.
18.5 PENALTIES
Section 81 and 82 applies for punishment with imprisonment for term which may extend to seven years or
with fine or both under following circumstances :-
1) Penalty for incorrectly endorsing, copying, translating or registering documents with intend to injure;
2) Penalty for making false statement, delivering false copies or translations, false personation and abetment.
18.6 FEES FOR REGISTRATION, SEARCHES & COPIES
Registration fees are to be fixed by State Government and shall be published in the official gazette and shall
be exposed to public view in every Registration office. All fees for the registration of documents under this Act
shall be payable on the presentation of such documents.
The fees payable are in respect of :
i) The registration of documents;
ii) Searching the registers;
iii) Making or granting copies of reasons, entries or documents before, on or after registration;
iv) Every registration u/s. 30;
v) The issue of commissions;
vi) Filling translation;
vii) Attending at private residence;
viii) The safe custody and return of document;
ix) Such other matters as appear to the State Government necessary to effect the purposes of this Act;
18.7 INCOME TAX PROVISIONS APPLICABLE TO REGISTRATION OF DOCUMENTS
1. Quoating of Permanent Account Number
As per section 139 A of Income Tax Act, 1961 every person shall quote his permanant account number
general index register number in all documents pertaining to the transaction of sale or purchase of any immovable
property valued at rupees five lakhs or more.
Explantion: Here value of property means the value as determined by the ready reckoners of fair market value
considered for payment of stamp duty and registration by the registration authority.

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Chapter - 18 Registration
However the provision of section 139A shall not apply to following class or classes of persons, namely:-
a. persons who have agricultural income and are not in respect of any other income chargeable to income
tax(such person shall make a declaration in form No.61 in respect of the above transactions)
b. non-residents
c. The Central government, State government and consular officers in transactions where they are the players.

However if a Permanent Account Number is not alloted, the person shall make a declaration in form No.60.
giving therein the particulars of such transactions.
2. Filing of Income Tax return under 1/6 scheme
Under the Income Tax act return can be filed under the normal provision or under the one-by-six scheme if
a person is occupying immovable property in the notify area and the peron is not filling the income tax return under
the normal provision, is required to file a return of income in form No.2 (C) under one-by-six scheme.
As per the finance bill 2001-02 this provision of one-by-six scheme has been extended to all urban areas.
3. Filing of Form No. 37 I
This had to be filed with the Income tax office if the face value of the documents was more than the specified
limit which is Rs.75 lakhs for Mumbai area and other metropolitian cities now the same has not to be file.
Pursuant to the amendment in the Finance Act now the same is not required to be filed.
4. Income Tax Clearance Certificate u/s 230 A not applicable from 1.6.2001 as per the Finance Act,
2001-02.
As per the earlier provisions of clauses (a) to clause (e) of subsection (i) of section 17 of Indian Registration
Act,1908, any transfer, assignment, limit or extinguishments of the right to title or interest of any person to
or any property valued at more than five lakhs rupees no registering officer appointed under the act shall
register any such document, unless the assessing officer certifies that
a) such person has either paid or made satisfactory provisions for payment of all existing liabilities under
this Act, Excess Profits Tax Act, Business Profits Tax Act, Income Tax Act, Gift Tax Act, Super Profits
Tax Act, and Companies (Profits) Surtax Act, 1964 or
b) The registration of the document will not prejudicially affect the recovery of any existing liability under
any of the aforesaid Acts.
c) The Application for the certificate required under subsection (1) shall be made by the person referred
to in that subsection and shall be in such form and shall contain such particulars as may be required.
d) The provisions of sub-section (1), shall not apply in a case where the person referred to is such
institution, association or body or belongs to any such class of institutions, associations or bodies as
the Board may for reasons to be recorded in writing.
In the Finance Act 2001, this above provisions has been made away with and hence for all registrations
of documents after 1.06.2001 this will not be required.

18.8 JURISDICTION
JURISDICTION FOR REGISTRATION OF DOCUMENTS
For the purpose of registration, Mumbai City is divided into two parts i.e. Mumbai City and Mumbai
Suburban District. The Mumbai Suburban District is divided into 3 Talukas i.e. Andheri Taluka, Borivli Taluka
and Kurla Taluka. Mumbai City as well as the Mumbai Suburban Area consists of 21 wards The list of villages
in each Taluka are as under:-
MUMBAI CITY DIVISION
Divisions under Sub-Registrar, Mumbai are arranged alphabetically.
Antop Hill, Bhuleshwar, Boribunder, Byculla, Colaba & Fort, Dadar, Girgaon, Cumballa Hill, Lalbaug, Lower
Parel, Mahalaxmi, Mahim, Malabar Hill, Mandvi, Mazgaon, Parel, Prabhadevi, Princess Dock, Sewri, Sion,
Tardeo, Wadala & Worli.
ANDHERI SUBURBAN JURISDICTION
Ambivali, Andheri, Bandivali, Bandra, Bapnala, Brahmanwada, Chakala, Danda, Gundhvali, Ismalia, Juhu,
Kole-Kalyan, Kondivata, Madh, Majas, Marol, Mogra, Mulgaoh, Oshivara, Parjapur, Versova, Varvali, Vile-Parle
& Sahar.
BORIVLI SUBURBAN JURISDICTION
Aksha, Akurli, Borivli, Charkop, Chinchvali, Dahisar, Dahivali, Dindoshi, Eksar, Eksar Pahadi, Gorai,
Goregaon, Goregaon Pahadi (II Parts), Gundgaon, Kandivli, Kanheri, Klerabad, Kurar, Magathane, Malad,

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Malvani, Mandapeshwar, Manori, Maroshi, Marve, Poisar, Sai, Shimpoli, Tulsi, Valnai, Wadhvan & Yerangal.
KURLA JURISDICTION
Aanik, Asalpha, Bhandup, Borla, Chanvali, Chembur, Deonar (Govandi, Station Interior), Ghatkopar,
Hariyali, Kanjur, Kirol (Vidyavihar Station Interior), Kopri, Kurla, Mahul, Manbudrak, Mandale, Mankhurd, Marvali,
Mohili, Mulund, Nahur, Nanale, Paspoli, Powari, Saki, Tirandaz, Trombay (Turbhe), Tungva, Vadhvali & Vikhroli.

REGISTRATION FORMALITIES
It is a wrong impression among flat purchasers and even some estate agents that stamp duty has to be paid
before the document is signed. As per Section 17 of The Bombay Stamp Act,1958, Stamp Duty can be paid
before the execution of the document, immediately thereafter or on the next working day following the date of
execution of the document. This clearly implies that stamp duty can even be paid on the next working day on
which the document is signed.
Now let us analyse the formalities that have to be complied by the parties with regards to the registration
of the document. The parties along with two witnesses have to go to the office of the Sub Registrar of Assurances.
If the property is situated between Sion and Mahim in the North to Colaba in the South (i.e. city of Mumbai)
then the registration of the document has to be done at the office of the Sub Registrar of Assurances Mumbai
which is situated at Old Custom House, Ground floor, Shaheed Bhagat Singh Road, Fort, Mumbai-23. At the
above address registration is done for the properties situated anywhere in India. If the property is situated in the
Suburbs i.e. Borivali Taluka & Andheri Taluka, registration may be done at the office of the Sub Register of
Assurances at Borivali Taluka & Andheri Taluka respectively which is situated at Family court Building, Ground
floor, Opp. MMRDA Building, Bandra Kurla Complex, Bandra (E), Mumbai 400 051. If the property is situated at
Kurla Taluka, registration may be done at Sub Registrar of Assurances Kurla Taluka. The office of the Sub Registrar
of Assurances Kurla Taluka is situated at New Administrative Building, Phase -II, Ground Floor, Near Ration Office,
R.C. Marg, Chembur, Mumbai- 400 071. It may be emphasized that if the parties take their passport then they need
not take the witnesses along with them. The Registration Fee payable is 1% of the market value of the property or
Rs. 20,000/- whichever is less. Many persons were under the wrong impression that once they paid the registration
fees all the formalities are completed. We are afraid that this is not true. If one sees the registration receipt minutely
one observed that at times notings were made by the authorities. The parties had to file,
a) Tax Clearance Certificate of the seller under Section 230A of the Income Tax Act if the consideration
exceeds Rupees Five Lakhs. (Previously Rs.Two Lakhs).This certificate is not required from 1.6.2001
as per finance bill 2001-02.
b) Certified True copy of certificate received under Section 269 UC of the Income Tax Act, 1961 for
properties the value of which exceeds Rupees Seventy Five Lakhs. (Previously Rupees Ten
Lakhs).Pursuant to the amendment in the Finance Act this certificate is also not applicable.
c) ULC Clearance Certificate wherever applicable. (Now the abovesaid act is likely to be scrapped/diluted).
If one of the abovesaid items were pending then the document would remain in the said office for years. It may
be emphasized that in special circumstances the Sub Registrars are duty bound to complete the registering
formalities by visiting the place as suggested by the parties (E.g. when the person is hospitalised). They generally
attend such visits either before 10.00 am or after 5.00 pm.
A new set of rules have come into effect with regards to the procedure of registration the
same are briefly mentioned hereunder:
1. The document must be written/typed on one side. The other side must compulsorily be left blank.
2. The document if hand written must be written with black ink only and for typed document the ribbon
used must be black ribbon and not of any other colour.
3. Two xerox copies on white papers/ledger papers of 90 gsm., must be supplied by the parties along with
the original document.
4. Butter paper of good quality has to be submitted to the office of the Sub Registrar. The number of butter
papers should be equal to the number of typed papers in duplicate.
5. The power is vested with the Sub Registrar for not accepting the document for registration if the above
formalities are not completed.
Now the registration authorities as per the directions of the IGR (Maharashtra) have started giving the
original agreement to the parties within a few hours. This has immensely improved the image of the
registration department. This is a boon to the flat purchasers as well as other parties who have to
register the documents. It needs to be emphasised that the sub registrars are accepting documents for
registration only if the document is properly stamped. This is inspite of the fact that their are High Court

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judgements to the effect that the sub registrars office will not refuse registration of documents. Their is
another judgement of the Madras High Court delivered in 2003 which stipulates that the power to impound
the document is with the collector and the sub registrar is not a collector. However inspite of the
abovesaid anamoly the IGR has does an impossible task of making available the original document
back to the party within a few hours which by itself is a very big thing.

Please solve our query!

Q
Bombay High Court has in the case of Practicing Valuers Association (India) & Others V/s .
State of Maharashtra & others Bombay High Court W. P. No. 2027 of 2001 has held that the
registering authorities will not refuse registration of documents on the ground that full stamp duty
has not been paid in accordance with Ready Reckoner. This will however not prevent them from
taking further action in accordance with rules.
Madras High Court has in the case of Taj Madurai Ltd., V/s. Inspector General of Registration &
Q

others W. P. No. 17300 of 2003 & W.P. M. P. Nos. 23501 & 23502 of 2002 dated 1/08/02 held that
the order refusing to register instrument and directing payment of additional duty by registering
authorities is invalid. The sub registrar is not a collector and cannot take property into legal custody.
Q
Section 17 of the Bombay Stamp Act 1958 stipulates that the stamp duty can be paid on the next
working day. Does this mean that I can execute the agreement today lodge the same for
registration today itself and pay the stamp duty tommorow? Will this proposal be accepted by the
registration authorities? In my opinion this section deserves to be amended.
Q
Earlier i.e. upto the year 2000 the stamp authorities were accepting the stamp duty upto Rs. 20/-
as the proper stamp duty on agreement to sell if the document was executed prior to 10/12/1985.
Now for the period prior to 10/12/1985 stamp duty is insisted by the authorities as on a conveyance
which is
a) For the first Rs. 50,000/- 10 %
b) The next Rs. 50,000/- 12%
c) Balance amount 15%
Q
This appears to be in utter violation of the judgement delivered by the Bombay High Court in
the case of Padma Nair v/s. Deputy Collector Valuation and Stamp Duty & others Citation 1994
MLJ Page No. 497).
Q
As per circular dated 6/01/2003 the parties had to get the copy of the occupation certificate
and/or building commencement certificate. There are protests from many segments of the
society which resulted in issuance of another circular which stipulates that if the building is con-
structed before 25-3-91copy of the occupation certificate is not required but only copy of assesment
bill is to attend. If the building is constructed after 25/3/91 then occupation certificate / copy of
commencement certificate is compulsory required. The big question is how will the purchaser
obtain the same? Societies letter meetting area is also not regards

18.9 Amendment of Section 17 of the Indian Registration Act 1908.

On 24th September 2001, Section 17 (1A) has been introduced which is reproduced herewith.
The documents containing contracts to transfer for consideration, any immovable property for the purpose of section
53 (A) of the Transfer of Property Act 1882 shall be registered if they have been executed on or after the commencement
of the Registration and other Related Laws (Amendment) Act 2001 and if such documents are not registered they shall
have no effect for the purpose of the said section 53(A).
Section 41 of the Maharashtra Co-operative Societies Act exempts compulsory registration of instruments relating
to shares and debentures of society. The above two amendments are contradicting one another and one of the abovesaid
acts requires to be amended.

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18.10 FORMALITIES OF REGISTRATION

1. After paying the Stamp Duty, one has to go to the Sub Registrar’s Office (According to the Village). There he
has to confirm it with the head clerk and he sees the documents and then finalizes it.

2. To take the token number, one has to call the Registration office, any time before 12.00. He can get the token
number by giving some details like the area, type of property, CTS No. and then you have to give your name
and book the token number.

3. For certain type of documents like Development Agreement Adjudication is complusary. For certain type of
documents like re-sale of flat registration is optional.

4. Once you are at the Registration office, at the time given to you (you are supposed to reach 1⁄2 hour before the
time allotted). You have to get your documents stamped. (They do the stamping and numbering of pages)

5. After that your document is placed on the Sub-Registrar’s table and the typist takes the documents. You have
to handover the Pay Order to him. He makes the parties sit and you are supposed to check what the Government
typist is typing.

6. He takes out a printout. You are supposed to read it out and make the necessary corrections, if any. (For e.g.
Name, addresses and mistakes etc.) If the printout has no corrections then you are supposed to take the
signature of the parties and hand it over to the Sub – Registrar. He will sign the documents.

7. Then the typist will request the party to place their left thumb on the finger scanner. He will click his photo with
the web cam. Signature of two witnesses is also required.

8. Printouts will be removed which has got the parties photo and names. The parties are supposed to sign in the
front of these photos.

9. After that is done, you are supposed to take the sign of the Sub - Registrar.

10. You then get the challan (Rs.20/- Per page) that is the fees of the documents scanned.

11. Once the process is done your documents are then scanned. After that Registrar puts his signatures on the
document.

12. After the documents are scanned, you are supposed to get a butter Xerox of the original registered document
and give it over to the Sub - Registrar.

13. Annexures required at be attached with Agreement at time of Registration of document:

a. Copy of P.A.N. Card of both parties or Form 15H.
b. Copy of Property Card
c. Copy of Property Tax Receipt
d. Society NOC
e. ULC permission (if applicable).
f. IOD, CC copy (applicable if the property tax bill is not available).

14. Thereafter the original documents are returned to the parties in about 20 minutes.

15. Normally all the parties are supposed to go together. However parties may go to registration office at different
point of time, within four months from the date of signing of document.

16. If all the parties do not go for signing the document within eight months (after four months penalty has to be
paid till eight months) Sub-registrar will return the document with remark registration refused.

17. If loan is taken then the authority letter is taken by Banks/Financial institutions to collect the original documents.
In such circumstances parties are advised to take Index-II as well as Certified true copy of agreement from
Sub-registrars office.

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18.11 A SPECIMEN OF PROPERTY CARD

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18.12 B SPECIMEN OF PROPERTY TAX BILL

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18.13 C SPECIMEN REGISTRATION FORM (ENGLISH)

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18.14D SPECIMEN REGISTRATION FORM (MARATHI)

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18.15 E FORMAT OF NOC FOR SOCIETIES

______________ CO-OPERATIVE HOUSING SOCIETY LTD.

Society Address
___________________________________________________________________

Dated: ___ / ___ / 2007

TO WHOMSOEVER IT MAY CONCERN

This is to certify that Flat No. _____ in the Society is of _______ Sq. Ft. / Sq. Mtr. built up
or carpet area. The Building consists of Ground plus ______ Floors. The Building was constructed
on or about ___________.
For ____________ Co-op. Hsg. Soc. Ltd.

—————————————————————

HON. SECRETARY
(with Societies Rubber Stamp)

18.16 F SPECIMEN OF ORDER ISSUED BY STAMP AUTHORITIES WHEN DOCUMENT

IS SEND FOR ADJUDICATION.
GOVERNMENT OF MAHARASHTRA
COLLECTOR OF STAMPS, KURLA
RAMKRISHNA CHEMBURKAR MARG,
NEW ADMINISTRATION BLDG., CHEMBUR 400 071.
Case No. Adj/
Date:
To,
_____________________
_____________________
_____________________

With reference to your Case No. Adj/_________________ you are hereby informed that the instrument sub-
mitted to his office u/s 31 of the Bombay Stamp Act, 1958 is adjudicated.

It is an unsigned indenture of / Agreement for ____________________ It is chargeable with Stamp Duty of Rs.
_____________/- under article ______________ of the Bombay Stamp Act, 1958. It bears stamp duty of/or franked
with Rs. ____________/- and as such it is understamped to the extent of Rs. _____________/-

You are therefore, hereby informed by way of this demand notice to pay Stamp Duty/Deficit Stamp Duty of Rs.
______________/- within 60 days from the date of this notice.

If you fail to pay said sum within stipulated period of 60 days, the case will be treated as closed this end
without any further correspondence and Adjudication Fee of Rs. 100/- will be credited to Government.

You are further informed that, if you want to say anything against this Demand Notice, see the undersigned
within one month.

Collector of Stamps, Kurla

NOTE:- Payment should be made by Demand Draft / Pay Order for Stamp Duty & penalty in favour of
“The Collector of Stamps, Kurla”.

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18.17 G REGISTRATION OFFICES ADDRESSES & TEL. NOS. FOR TAKING TOKEN

1. MUMBAI CITY TALUKA

JURISDICTION (VILLAGES)
Bhuleshwar,Byculla,Colaba,Dadar-Naigaon,Dharavi,Fort,Girgaon, Lower Parel,Mahim,
Malabar Hill and Cumballa Hill,Mandvi,Matunga,Mazgaon,Parel-Sewri,
Princess Dock,Salt Pan,Sion,TardeoWorli.

Name & Address Tel. No. For Token Pay order of Nationilsed
Bank in Name of

1. Joint Sub-Registrar of Assuance, Tel: 2263 4001 Joint Sub-Registrar,Mumbai City -1

Mumbai City -1 Shri Chavan
Ground Floor,
Old Custom House,
Near Horniman Circle,
Shahid Bhagat Singh Road,
Fort, Mumbai 400023.

2. Joint Sub-Registrar of Assurance, Tel: 2261 3878 Joint Sub-Registrar, Mumbai City-2
Mumbai City - 2 Shri N. V. Pimple
Ground Floor,
Old Custom House,
Near Horniman Circle,
Shahid Bhagat Singh Road,
Fort, Mumbai 400023.

2. ANDHERI TALUKA

JURISDICTION (VILLAGES)
Ambivali,Andheri,Bandivli,Bandra East,Bandra-A, Bandra-B,Bandra-C, Bandra-D,Bandra-E, Bandra-F,
Bandra-G, Bandra H,Bandra1,Bapnala,Brahmanwada, Chakala,Gundhvali,Ismaliya,Juhu,Kole-Kalyan,
Kondivata,Madh,Majas,Marol,Mogra,Mulgaon,Oshiwara,Parjapur, Parigha Creek,Sahar,
Varivali,Versova,Vile-Parle East,Vile-Parle West.

1. Joint Sub-Registrar of Assurance, Tel: 2659 2019 Joint Sub-Registrar, Andheri-1,

Andheri Taluka-1, Mumbai Suburban District.
Family Court BIdg, Gr. Flr., Opp. Shri V. S. Dandle
MMRDA Building, Bandra Kuria
Complex, Bandra East,
Mumbai 400 051.

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2. Joint Sub-Registrar of Assurance, Tel.: 2659 0920 Joint Sub-Registrar, Andheri-2,

Andheri Taluka-2, Mumbai Suburban District.
Family Court BIdg, Gr. Flr., Shri U. K. Chavan
Opp. MMRDA Building,
Bandra Kurla Complex,
Bandra East,
Mumbai 400 051.

3. Joint Sub-Registrar of Assurance, Tel.: 2659 2836 Joint Sub-Registrar, Andheri-3,

Andheri Taluka - 3, Mumbai Suburban District.
Family Court BIdg, Gr. Flr., Shri Anil Parke
Opp. MMRDA Building,
Bandra Kurla Complex,
Bandra East, Mumbai 400 051.
4. Joint Sub-Registrar of Assurance, Tel.: 2659 2907 Joint Sub-Registrar, Andheri-4,
Andheri Taluka - 4 Mumbai Suburban District.
Family Court BIdg, Gr. Flr., Shri Deepak Patil
Opp. MMRDA Building,
Bandra Kurla Complex,
Bandra East, Mumbai 400 051.

3. BORIVLI TALUKA

JURISDICTION (VILLAGES)

Villages of Borivali Taluka.Aarey,Akse,Akurii, Borivli,Charkop,

Chinchaoli,Dahisar,Darvali,Dindoshi,Eksar, Erangal,
Gorai,Goregaon,Gundgaon,Kandivali,Kanheri,Klerabad,Kurar,Magaathane,
Malad East,Malad North, Malad South, Malvani,Mandapeshwar, Manori,Maroshi,Marve,Pahadi-
Goregaon Ea’st,Pahadi-Goregaon West, Pahadi-Eksar,Poisar,Sai,Shimpoli,Tulsi,Valnai,Wadhvan.

1. Joint Sub-Registrar of Assurance, Tel. 2877 4683 Joint Sub-Registrar, Borivali-1,

Borivali Taluka -1 Mumbai Suburban District.
Gr. Floor, Shri P. V. Golegaonkar
Shree Shreemal House,
Jain Mandir Road,
Off. Aarey Road,
Goregaon West,
Mumbai 400 062.

2. Joint Sub-Registrar of Assurance, Tel.: 2861 7775 Joint Sub-Registrar, Borivali-2,

Borivali Taluka- 2 Mumbai Suburban District.
1 st Floor, Shri C. B. Bhurkande
New Tahsildar office Building,

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Natakwala Lane,
Opp. Lord Krishna Bank,
Borivali West,
Mumbai 400 092.

3. Joint Sub-Registrar of Assurance, Tel.: 2861 7776 Joint Sub-Registrar, Borivali-3,

Borivali Taluka- 3 Mumbai Suburban District.
1st Floor, Shri V. S. Dandele
New Tahsildar office Building,
Natakwala Lane,
Opp. Lord Krishna Bank,
Borivali West,
Mumbai 400 092.

4. Joint Sub-Registrar of Assurance, Tel: 2877 4685 Joint Sub-Registrar, Borivali-4,

Borivali Taluka -4 Mumbai Suburban District
Gr. Floor, Shri S. S. Misal
Shree Shreemal House,
Jain Mandir Road,
Off. Aarey Road,
Goregaon West, Mumbai 400 062.

5. Joint Sub-Registrar of Assurance, Tel.: 2861 7778 Joint Sub-Registrar, Borivali-5,

Borivali Taluka- 5 Mumbai Suburban District.
1st Floor, Shri S. B. Nakad
New Tahsildar office Building,
Natakwala Lane,
Opp. Lord Krishna Bank,
Borivali West,
Mumbai 400 092.

6. Joint Sub-Registrar of Assurance, Tel.: 2877 8684 Joint Sub-Registrar, Borivali-6,

Borivali Taluka- 6 Mumbai Suburban District.
Gr. Floor, Shree Shreemal House, Shri S. B. Shinde
Jain Mandir Road, Off. Aarey Road,
Goregaon West, Mumbai 400 062.

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4. KURLA TALUKA

JURISDICTION (VILLAGES)

Aanik,Asalpha,Bhandup,Boria,Chembur,Chandivli,Deonar,Ghatkopar,Ghatkopar-Kirol,Hariyali,Kanjur,Kirol,
Kopri,Kurla-1,Kurla-2,Kurla-3,Kurla-4,Mahul,Manbudruk,Mandate,Mankhurd,Marvali,Mulund East,
Mulund West,Mohili,Nahur,Nanale,Paspoli,Powai,Saki,Tirandaz,Tungva,Turbhe,Vadhvali,Vikhroli.

1. Joint Sub-Registrar of Assurance, Tel.: 2529 5141 Joint Sub-Registrar, Kurla-1,

Kurla Taluka-1 Mumbai Suburban District.
New Administrative BIdg. Phase II, Shri Prakash Ghamaji Khomane
Ground Floor,
Ramkrishna Chemburkar Marg,
NearTilak Nagar Bridge,
Near Rationing office, Chembur,
Mumbai 400071.

2. Joint Sub-Registrar of Assurance, Tel.: 2566 1122 Joint Sub-Registrar, Kurla-2,

Kurla Taluka - 2 Mumbai Suburban District.
Shop No. 3, Exim Link Complex, Shri Khodke
Gr. Fir., Opp. Indira Container yard,
Link Road, Bhandup West,
Mumbai 400078

3. Joint Sub-Registrar of Assurance, Tel.: 2524 6642 Joint Sub-Registrar, Kurla-3,

Kurla Taluka- 3 Mumbai Suburban District.
New Administrative BIdg. Phase II, Shri L. N. Dutonde
Ground Floor,
Harnkrishna Chemburkar Marg,
Near Tilak Nagar Bridge,
Near Rationing Office, Chembur,
Mumbai 400071.

4. Joint Sub-Registrar of Assurance, Tel.: 2566 1133 Joint Sub-Registrar, Kurla-4,

Kurla Taluka- 4 Mumbai Suburban District.
Shop No. 3, Shri V. B. Parab
Exim Link Complex, Gr. Fir.,
Opp. Indira Container yard,
Link Road, Bhandup West,
Mumbai 400078.

F HELPLINE NO. FOR REGISTRATION : 2263 45 67

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18.18 H TOKEN CHART

ADVANCE REGISTRATION TOKEN TABLE

Token Number Expected Time Token Number Expected Time

1 10:00 26 2:40

2 10:10 27 2:50

3 10:20 28 3:00

4 10:30 29 3:10

5 10:40 30 3:20

6 10:50 31 3:30

7 11:00 32 3:40

8 11:10 33 3:50

9 10:20 34 4:00

10 11:30 35 4:10

11 11:40 36 4:20

12 11:50 37 4:30

13 12:00 38 4:40

14 12:10 39 4:50

15 10:20 40 5:00

16 12:30 41 5:10

17 12:40 42 5:20

18 12:50 43 5:30

19 1:00 44 5:40

20 1:10 45 5:50

21 1:20 46 6:00

LUNCH TIME 47 6:10

(1:30 TO 2:00) 48 6:20

22 2:00 49 6:30

23 2:10 50 6:40

24 2:20 51 6:50

25 2:30 THE END

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18.19 I QUESTIONS & ANSWERS ON REGISTRATION

Q.1. What is Registration ?

Registration means recording of the contents of a document with a Registering Officer and preservation of
copies of the original document.

Q.2. Why documents are registered ?

The documents are registered for the purpose of conservation of evidence, assurance of title, publicity of
documents and prevention of fraud. Also, registration helps an intending purchaser to know if the title deeds
of a particular property have been deposited with any person or a financial institution for the purpose of
obtaining an advance against the security of that property.

Q.3. Which documents require to be compulsorily registered ?

Section 17 of the Registration Act, 1908 lays down different categories of documents for which registration
is compulsory. The documents relating to the following transactions of immovable properties are required to
be compulsorily registered;
a) Instruments of gift of immovable property
b) Lease of immovable property from year to year or for any term exceeding one year or reserving a yearly rent.
c) Instruments which create or extinguish any right or title to or in an immovable property of a value of more
than one hundred rupees.
Under section 2(6) of the Registration Act, 1908 the term “ Immovable property” includes: “Land, buildings,
hereditary allowances, rights to ways, lights, fisheries or any other benefit to arise out of land, and things
attached to the earth, or permanently fastened to any thing which is attached to the earth, but not standing
timber, growing crops nor grass.”

Q.4. Whose document has to be registered ?

Section 28 of the Registration Act, 1908 states that all documents of which registration is compulsory if it
relates to an immovable property as well as a few documents of which registration is optional should normally
be presented for registration in the office of Sub-Registrar within whose sub-district the whole or some portion
of the property to which the document relates is situated.

Q.5. Is it possible to register a document at a person’s private residence?

Under Sections 31 of the Act, a provision has been made authorising the Registering Officer, on special cause
being shown ( for instance if the person is physically handicapped ) to attend at the residence of any person
desiring to present a document for registration and accept for registration such a document or a “Will”,
provided Registering Officer is satisfied about the special cause shown is sufficient.

Q.6. What procedure is followed at the time of lodging a document for registration ?

For registration of any instrument, the original document which should be typed/printed on one side only
along with two photocopies of the original have to be submitted to the Registering Officer. The copies are
required to be photocopied only on one side of the paper and there has to be a butter paper between the
two photocopies papers. This is done so as to prevent the typed matter from getting spoilt.
The registration procedure also requires the presence of two witnesses and the payment of the appropriate
registration fees. On completion of the procedure, a receipt bearing a distinct serial number is issued. The
following requirements are completing the registration are usually stated on the receipt:
a) Market Value of the property;
b) Income-Tax clearance, i.e. NOC. under Section 269 YL (3) issued by the Appropriate Authority
constituted under Chapter XX-C of the Income Tax Act, 1961 if the same is applicable;
c) Certificate under section 230-A of the Income Tax Act, 1961 granted to the Transferor by the assessing
officer of the Transferor
d) Urban Land Ceiling declarations of the transferor/s and the transferee/s.

324 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 18 Registration

Q.7. What are the fees for registration of a document ?

The State Government has been empowered to fix the fees for registration of the document. The
registration fees at present fixed for registering documents relating to property transactions are
approximately 1 % of the consideration of the document but subject to a maximum limit of Rs. 30,000/-
The registration fee for the following immovable property transactions is leviable on the market value of
property on which stamp duty is charged.
The transactions are as under :
(i) Conveyance,
(ii) Exchange,
(iii) Gift,
(iv) Partition,
(v) Transfer of Lease by way of Assignment,
(vi) Sale,
(vii) Settlement,
(viii) Power of Attorney given for consideration and
(ix) Authorising the attorney to sell the property.
In the case of lease, the amount of registration fees will be dependent either on the premium or on the sum
payable under the lease or period/periods of lease.

Q.8. Who can present the document for registration ?

Section 32 of the Registration Act, 1908 deals with the provisions relating to the presenting of documents for
registration by a person. Subject to certain exceptions, every document which is to be registered under the
provisions of the Act should be presented at the proper registration office by:
(a) the concerned person himself/herself, or
(b) the representative or the agent of such a person duly authorised in manner as is stated in Section 33 of
the Registration Act, 1908.

Q.9. What should be the language of the document ?

The document presented for registration should be in a language commonly used in the district existing in the
State. Under section 19 of the Act, the Registering Officer is empowered to refuse to register a document if it
is presented for registration in a language which is not commonly used in the district unless the document is
accompanied by a true translation into a language commonly used in the district and also by a true copy.

Q.10. Is a description of an immovable property, which is the subject matter of the document to be registered
necessary to be set out in the Schedule attached to the agreement? Is it necessary to annexe maps
or plans of the immovable property ?

Section 21 of the Act deals with the provisions relating to the description of an immovable property alongwith
maps or plans. It is always necessary, with a view to identify the property involved in a document, that the
description of the property is mentioned in a separate schedule, preferable with maps or plans, so as to
enable the Registering Authority to make notes in the books to be preserved. The description should mentioned
the area of the property, the number of the property, the boundaries of the property, the streets on which it is
situated, along with the name of the village, Taluka, district. The city Survey Number, with Hissa Number if
any, should also be mentioned. It is the discretion of the registering officer to refuse to accept a document if
the description of the immovable property is not sufficient to identify the property correctly.

Q.11. Is the Registration of a document relating to the transfer of a property in a unregistered society
compulsory ?

Yes, in such circumstances it is advisable to register such a type of a document. However, for further details
in a various situations of transfer, please refer to the chart in Annexure XII in page 90 of this book dealing with
various situations wherein registration of a document is compulsory or optional.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 325
Chapter - 18 Registration

Q.12. What are those documents, of which registration is optional ?

Section 18 of the Act lays down the instruments of which registration is optional. Some of these
instruments are listed as under :-
a) Instruments ( other than instruments of gifts and wills) relating to the transfer of an immovable property,
the value of which is less than one hundred rupees.
b) Instruments acknowledging the receipt or payment of any consideration.
c) Lease of an immovable property for a term not exceeding one year.
d) Instruments transferring any decree or order of a court where the subject matter of such decree or order
is an immovable property, the value of which is less that one hundred rupees.
e) Wills.

Q.13. Is the registration of a document compulsory under the provisions of the Maharashtra Ownership
Flat Act, 1963 ?

Yes, registration is necessary under the provisions of this Act. Under Section 41(1) of the Maharashtra
Ownership Flats ( Regulation of promotion of construction, sale, management and transfer) Act, 1963, it is
laid down that notwithstanding the provisions of any other laws, the agreement in respect of flats to be sold by
the owner/promoter/developer to the flat purchaser requires compulsorily to be registered under the Registration
Act.

Q.14. Is registration necessary under the provisions of the Maharashtra Apartments’ Ownership Act, 1970 ?

Yes, registration is necessary under this Act. Under Section 13 of the Maharashtra Apartment Ownership Act,
1970 it is necessary on the part of the owner/owners to execute a declaration with regard to description of the
land on which the building and improvements are to be located, including the number of storeys, basements,
number of each apartment, area of each apartment, number of rooms and immediate common area etc.
Alongwith a set of floor plans of the building showing the layout, location, and dimensions of the appurtenance
and bearing the verify statement of an architect certifying that the same is an accurate copy of the floor plans
of the building as filed with and approved by the local authority within whose jurisdiction the building is located.
Section 13(3) of the said Act requires that in all registration offices a book called Register of Declarations and
Deeds of Apartments under The Maharashtra Apartment Ownership Act, 1970 and a relevant index, be in a
particular form and should contain such particulars as the State Government may prescribe.
Under Section 13(5) of the said Act, the sub-Registrar or Registrar must register the declaration along with
floor plans of the building and the Deed of Apartments in a Register of Declarations and Deed of Apartments
under the said Act and shall also enter the particulars prescribed in the index kept under sub-section (3). Any
person acquiring any apartment or any apartment owner shall be deemed to have notice of the Declaration
and of the Deed of Apartments as form the date of its registration under this section.

Q.15. Is registration of the agreement necessary if a person agrees to transfer his right, title or interest in
a premises purchased from an owner/promoter/developer to another person before the society is
formed?

Yes, it is advisable to get an agreement registered in these circumstances.

Q.16. Is the registration of an agreement to transfer a flat necessary after the registration of a co-operative
society?

No. After registration of a co-operative society the purchasers of various premises become members and
shareholders of such a society, and as such the members are thereby governed under the provisions of
The Maharashtra Co-operative Societies Act, 1960.
Under Section 41 of the Maharashtra Co-Operative societies Act, 1960, the provisions of clause (b) and (c) of
sub section (1) of Section 17 of the Registration Act, 1908 do not apply to any instrument relating to
shares in a society although the assets of the society consist in whole or in part of immovable property.
In a registered society, the member actually transfers his right in the shares held by him and consequently

326 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 18 Registration

transfers the premises in his use, occupation and possession. Thus, it is not necessary to register such
an agreement.
Q.17. What are the consequences of non-registration of a document which are compulsorily registrable ?

According to Section 49(c) of the Act, if a document of which registration is compulsory under Section 17 of
Registration Act, has not been registered, it cannot be produced as an evidence in a court of law.

Q.18. What is the time frame prescribed for registration of a document ?

Under Section 23 of the Act, subject to certain exceptions, any document other than a will has to be presented
for registration Within Four Months from the date of its execution. The term “ execution” means signing of the
agreement. Under the present rules and regulations, all agreements in respect of a transfer of a premise or an
immovable property have to be duly stamped, under the provisions of the Bombay Stamp Act, 1958 before the
document is presented for registration.

Q.19. What is the remedy, if document is not registered within a prescribed period of four months ?

As per the provisions of Section 25 of the Indian Registration Act, 1908 if a document is not presented for
registration within the prescribed time period of four months, and if in such a case the delay in presentation of
the document does not exceed a subsequent period of four months, then the parties to the agreement can
apply to the Registrar, who may direct that on payment of a fine not exceeding ten times the proper registration
fees, such a document should be admitted for registration.

Q.20. If the delay goes even beyond these additional four months, can the parties concerned make an
application to condone the delay ? And to whom should it be made ?

The Parties followed in such an event is that the parties to the document execute a Deed of Confirmation
confirming that the main deed is valid and binding upon them. By way of such a deed the transferor/s also
confirm/s that he/they hold/s no right, title and interest in the property and the same is being transferred to the
transferee/s. A copy of the main deed is annexed to this Deed of Confirmation. This is the only manner in
which the lapse in registration can be rectified.

Q.21. Can a document relating to an immovable property in India be executed out of India ? If so, can it
then be registered in India?

Yes, a document relating to an immovable property can be executed out of India and later it can be
presented for registration in India. As per Section 26 of The Registration Act, 1908 if a document purporting
to have been executed by all or any of the parties out of India is presented for registration within the
prescribed time, the Registering Officer may, on payment of proper registration fee, accept such document
for registration if he is satisfied that :
a) the instrument was executed out of India.
b) the instrument has been presented for registration within four months after its arrival in India.

Q.22. Does a Deed of Rectification rectifying the mistakes in the names of the parties, the figures, the
description etc. in the duly registered main document require registration ?

If the main document/agreement is registered, then in that event it is always necessary to register the Deed
of Rectification too.

Q.23. Is the Registering Officer empowered to make any enquiry about any person purporting to have
executed the document ?

The Registering Officer is empowered under Section 34(3) of The Registration Act, to enquire whether or not
such a document was executed by the person by whom it purports to have been executed. In order to satisfy
himself, the Registering Officer may ask the person appearing before him to prove his identity. In the case of
any person appearing as a representative or agent, the Registrar may ask for relevant documents which show

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 327
Chapter - 18 Registration
that he has the right to appear on behalf of his Principal. After carrying out such an enquiry, the Registering
Officer is entitled to refuse the registration of a document if he is not satisfied with his findings.

Q.24. What is the recourse available to a person wishing to register a document which has been refused
by the Registrar ?

Where the refusal order/direction of the Registrar/Sub-Registrar is on the ground other than that of denial of
execution, the appeal lies to the Registrar under Section 72 of the Act. On such a refusal to admit a document
for registration, any person wishing to register the same should, within 30 days from the date of refusal, appeal
to the Registrar to whom such Sub-Registrar is subordinate, in order to establish his right to have the document
registered. In such an event, under Section 74 of the Act, the Registrar may enquire whether the document
has been executed and whether the requirements of the law currently in force have been complied with on
the part of the applicant or the person presenting the document for registration, as the case may be, so as to
admit the document for registration.For the purpose of an enquiry, as per Section 74(4) of the Act, the
Registrar is empowered to issue summons to enforce the attendance of witnesses and compel them to give
evidence as if he were a Civil Court. As per Section 75(1) of the Act, if the Registrar finds that the document
has been executed and that the said requirement had been complied with, he can order for registration of the
document. As per Section 77 of the Act, when the Registrar refuses to order the document to be registered,
any person claiming under such a document or his representative, assignee or agent may within 30 days after
making the order of refusal institute a suit in the proper Civil Court for a decree directing the document to be
registered.

Q.25. What is the procedure on admitting a document to registration ?

If all the persons executing the document appear personally before the officer and/or are personally known
to him or if he is otherwise satisfied that they are the persons they represent themselves to be and if they
all admit the execution of the document, the Registering Officer should register the document as required
under Section 58 of the said Act.
He should endorse the following particulars, namely :
a) The signature and admission of every person admitting the execution of the document in person or by
his representative, assign or agent;
b) The signature and admission of every person examined in reference to such a document;
c) Any payment of money or delivery of goods made in the presence of the Registering Officer in reference
to the execution of the document and any admission or receipt of consideration made in his presence in
reference to such execution.
If any person admitting the execution of a document refuses to endorse the same, the Registering Officer
nevertheless is empowered to register such a document but he should endorse a note of such a refusal
and as required under Section 59 of the Act, as he should affix the date and his signature to all
endorsements made under Sections 52 and 58 of the Act which is relating to the same document.
After completion of all formalities related to registration, the Registering Officer shall endorse on the
document a certificate containing the word “Registered” together with the number and page of the book in
which the document has been copied. Later, the endorsements and certificate shall thereupon be copied
into the margin of the Register book. The copy of maps or plans of any, shall be filed in Book No.1. The
registration of the document is then deemed to be completed and the document is returned to the person
who presented the same for registration or to such other person if any, who has been nominated in writing
in that behalf on the receipt mentioned in Section 52 of the Act. However, such original documents are
returned by post or by hand delivery only after the proper procedure for the preservation of the original
document has been completed by the Registration Authorities.

Q. 26. What is a Power of Attorney ?

A Power of Attorney is a document which empowers a specific person to act on behalf of the person who is
executing the same. It also includes any document by which a person is authorised to appear and act on
behalf of a person who is executing the power of attorney. A power of attorney may also be given by a person
to another to appear before any Court, Tribunal or Authority or before a Co-operative Society or any Body or
Association.

328 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 18 Registration

Q. 27. Where the registration of document is done ?

As per Section 28 and 29 of the Registration Act the document should be presented for registration at the
office of the Sub-Registrar of Assurances within whose sub district the whole or some portion of the property
to which such document relates is situated or in the office of the Sub-Registrar situated at Mumbai, Delhi,
Madras or Calcutta.

Q. 28. Under what circumstances the registration of document is refused ?

The normal grounds for non-registration of document/s are :-

a) Document is opposed to public policy.
b) Parties have not complied with the formalities as laid by the Registration Act and by any reasons by
which registering authority is not satisfied.
c) The Survey no. Of the property is not mentioned in the document/s.
d) The language in which the document is executed is not in the language that is normally prevalent in the
area where the office of the registering authority is situated.

Q. 29. How is the title of the property verified ?

Normally the person purchasing the property has to ensure that the seller has a good and marketable title. In
order to find out if the title of the seller is clear and marketable, one has to take search of the property. The
search of the property has to be taken at the offices of the relevant Sub-Registrars, normally 30 years search
has to be taken. The purchaser can also ask copies of the documents lodged with the office of the Sub-
Registrar to the seller. The objections pertaining to the title of the property can be easily verified after taking
the search, for example : if the party has mortgaged and registered the documents with the Sub Registrar of
Assurances then it can be known only after taking the search of the property. After satisfying the title of the
property the party should proceed with the transaction

Q. 30. What are the different types of fees ?

Various kinds of fees and their particulars as of date are listed below:

1. Registration fee: Charged as service fee and 1% of the market value of the property. Maximum limit
on registration fee charged is Rs. 30,000/-.
2. Copy fee: levied at Re. 1 for 2 folios (1 folio = 100 words) for making a copy of the document.
3. Postage fee: for dispatching the document to the executant by post.
4. Search fee: charged for search of the document as per the applied by the party. The amount
depends on no. of years on which search is to be taken Rs. 5 for first year and Rs. 2 per subsequent
year.
5. Fine : The executant is fined for lapses on his part in following cases.
6. Certified copies fee: fixed and charged for providing the applicant with a true copy of document.
7. Index II fee : for giving a copy of Index II to the applicant
8. Extra fee: charged towards recovery of partly paid registration fee.
9. Comparing fee: fixed and applicable when two copies of printed document are to be manually compared
for mismatches if any.
10. Filing fee: levied for binding the document in the volume.
11. Power of Attorney fee: separate format. Fixed at Rs.5 for general and Rs.3 for special.
12. Attendance fee: Applicable if the SR has to personally visit the executant at his place of convenience
for admission and identification.
13. Will registration fee: fixed at Rs. 20 for registering the will at JDR office.
14. Will opening fee: fixed at Rs.20 and levied for opening the sealed will envelope.
15. Will withdrawal fee: Applicable if the applicant reverts already registered will, fixed Rs. 20.
16. Dead stock fee sales fee: charged on dead stock sold at government offices.
17. Travelling expenses: For court attendance of an official. Claimed in TA bills and paid by the client.
18. Allowance : payable according to no. of days of travel and place of travel.
19. Marriage fee : Fixed for registering a marriage. Fixed Rs. 3.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 329
Chapter - 18 Registration

Q. 31. What are the different fines leviable for different defaults?
a) As per section 25 of The Registration Act the executant is fined if he does not present the document
at the SRO within four months of date of execution .The time frames and fine amount are as

1. Fine is 2.5 times of the registration a fee for the first month after the initial four-month period.
2. 5 times the registration fee for second month.
3. 7.5 times the registration fee for third month.
4. 10 times the registration fee for fourth month.

b) As per section 34 starts if the executant fails to register the document four months after the
date of admission. The fine to time span relation remains same as prescribed in section 25.
* Fine charged is inclusive of the registration fee.
* Fine is not levied simultaneously under both 25 and 34 sections.

If all the parties have paid the proper stamp duty

and there is no balance FSI than stamp duty
payable at the time of conveyance of property
in favouer of Co-operative Society is Rs. 100/-
only. Office bearers of the Society are not aware
of the above said fact.

It is advisable to take certified

true copy of agreement from
Sub-Registrar’s office along
with Index - II. This can be of
help to you.

330 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 18 Registration
18.20 J DETAILS OF DOCUMENTS LODGED FOR REGISTRATION IN MUMBAI &
SUBURBS IN THE LAST TWO YEARS.
A) MUMBAI CITY - II

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 331
Chapter - 18 Registration

MUMBAI CITY - II

332 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 18 Registration

B) ANDHERI - II

NUMBER OF DOCUMENTS LODGED FOR REGISTRATION

STATEMENT OF INFORMATION
Office Name - Jt. Sub-Registrar Office, Andheri - 2

Sr. Month / No. of Stamp Duty Registration Devlopment Sale

No. Year Document Recovered Fees Recovered Agreement Deed
(Figures in (Figures in Redg. Redg.
Lakh) Lakh)

1 2 3 4 5 6 7

1 Jan-05 898 73385264 11609190 04 42

2 Feb-05 1023 84808562 12755880 07 51
3 Mar-05 1267 125019832 17951200 09 39
4 April-05 976 64893615 10054105 16 32
5 May-05 1014 63182758 9639200 01 36
6 June-05 1021 73371686 10190880 06 19
7 July-05 782 67998825 8619000 03 11
8 Aug-05 716 81731108 7745000 05 10
9 Sept-05 605 39489849 6439790 03 10
10 Oct-05 728 69447766 8508110 07 10
11 Nov-05 528 50687917 6244740 04 05
12 Dec-05 868 89411556 11094620 11 04
13 Jan-06 721 73920535 9064440 11 04
14 Feb-06 752 73940680 9135085 08 08
15 March-06 825 78989585 9556730 06 08
16 April-06 789 78060260 10310160 09 23
17 May-06 922 98883345 11031550 15 24
18 June-06 946 77542455 9652670 08 44
19 July-06 833 205312330 8802780 07 36
20 Aug-06 804 162749011 8102670 16 42
21 1.9.06 To 333 577139995 3603010 04 13
14.9.06
TOTAL 17351 2309966934 200110810 160 471

Ha Ha Ha.
Statistics are like bikinis. What they reveal is indicative but what they conceal is vital.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 333
Chapter - 18 Registration

C) ANDHERI - III

NUMBER OF DOCUMENTS LODGED FOR REGISTRATION

STATEMENT OF INFORMATION
Office Name - Jt. Sub-Registrar Office, Andheri - 3

Sr. Month/ No. of Stamp Duty Registration Devlopment Sale

No. Year Document Recovered Fees Recovered Agreement Deed
(Figures in (Figures in Redg. Redg.
Lakh) Lakh)

1 2 3 4 5 6 7

1 Jan-05 1061 67059911 12617245 07 11

2 Feb-05 1073 68306492 11932245 07 04
3 Mar-05 1292 97060278 16652965 02 05
4 April-05 1158 70525918 13070755 06 05
5 May-05 951 50623615 10255830 03 04
6 June-05 1043 71497040 12437015 03 12
7 July-05 1013 127877853 10876575 04 20
8 Aug-05 1007 83189650 11471340 06 18
9 Sept-05 858 70993260 9953900 04 17
10 Oct-05 938 139332715 12050215 06 31
11 Nov-05 764 56001190 9567835 06 15
12 Dec-05 1161 110931464 13881695 13 09
13 Jan-06 787 62945377 9067070 06 14
14 Feb-06 904 68687737 10174645 14 11
15 March-06 1134 103132003 13063450 15 20
16 April-06 1107 79124012 11859695 10 19
17 May-06 1147 81343768 12488020 08 17
18 June-06 1052 91221286 10663790 03 26
19 July-06 913 62250275 8670405 04 22
20 Aug-06 888 67107132 8496455 05 15
21 1.9.06 To 440 41584780 4047885 05 15
14.9.06
TOTAL 20691 1670795756 233299030 137 310

334 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 18 Registration

D) ANDHERI - IV
NUMBER OF DOCUMENTS LODGED FOR REGISTRATION
STATEMENT OF INFORMATION
Office Name - Jt. Sub-Registrar Office, Andheri - 4

Sr. Month/ No. of Stamp Duty Registration Devlopment Sale

No. Year Document Recovered Fees Recovered Agreement Deed
(Figures in (Figures in Redg. Redg.
Lakh) Lakh)

1 2 3 4 5 6 7
1 July-05 637 527.14 61.27 06 13
2 Aug-05 722 812.76 78.15 07 09
3 Sept-05 718 521.75 65.19 03 05
4 Oct-05 946 592.94 93.11 06 07
5 Nov-05 683 550.66 74.23 04 04
6 Dec-05 1020 817.60 106.54 04 06
7 Jan-06 860 750.50 87.09 06 05
8 Feb-06 845 710.10 88.22 04 05
9 March-06 952 775.30 102.75 04 08
10 April-06 825 722.72 75.36 01 05
11 May-06 789 559.01 72.81 01 07
12 June-06 791 520.22 53.93 09 06
13 July-06 747 998.35 46.33 02 10
14 Aug-06 864 299.18 43.15 04 17
TOTAL 11399 9258.23 1048.13 61 107

In our opinion some old documents lodged for

registration have been lost by the Office of the
Sub-Registrar of Assurances. This fact is normally not
accepted by the Sub-Registrars. Our inquiry reveals that
no such data is maintained by Sub-Registrar’s Office.
The Stereo type reply is given that efforts are being made
to search the documents.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 335
Chapter - 18 Registration

E) BORIVALI - I
NUMBER OF DOCUMENTS LODGED FOR REGISTRATION
STATEMENT OF INFORMATION
Office Name - Jt. Sub-Registrar Office, Borivali -1

Sr. Month/ No. of Stamp Duty Registration Devlopment Sale

No. Year Document Recovered Fees Recovered Agreement Deed
(Figures in (Figures in Redg. Redg.
Lakh) Lakh)

1 2 3 4 5 6 7
1 Jan-05 556 307.75 61.31 04 13
2 Feb-05 509 299.81 61.45 -- 09
3 Mar-05 746 540.00 95.77 04 08
4 April-05 623 371.13 78.93 03 04
5 May-05 543 298.04 65.12 -- 10
6 June-05 566 279.14 74.17 01 04
7 July-05 572 281.57 54.24 03 02
8 Aug-05 736 290.70 65.15 03 03
9 Sept-05 629 233.40 56.42 02 --
10 Oct-05 912 487.91 91.65 02 03
11 Nov-05 684 270.24 64.00 -- 02
12 Dec-05 897 410.12 94.69 02 04
13 Jan-06 724 317.48 75.13 -- --
14 Feb-06 761 375.58 89.03 -- 01
15 March-06 846 473.97 94.08 01 05
16 April-06 757 429.66 78.25 01 06
17 May-06 837 399.64 84.41 08 23
18 June-06 747 362.78 69.75 02 03
19 July-06 687 345.85 67.93 02 07
20 Aug-06 691 398.20 67.13 -- 06
21 1.9.06 To 322 146.36 32.13 01 03
15.9.06
TOTAL 14345 7319.33 1520.74 39 116

There are complaints that some documents lodged under

Stamp Duty amnesty scheme have been lost/misplaced.
Inquiry reveals that no such data is maintained by Stamp
Office.
336 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 18 Registration

F) BORIVALI - II
NUMBER OF DOCUMENTS LODGED FOR REGISTRATION
STATEMENT OF INFORMATION
Office Name - Jt. Sub-Registrar Office, Borivali -2

Sr. Month/ No. of Stamp Duty Registration Devlopment Sale

No. Year Document Recovered Fees Recovered Agreement Deed
(Figures in (Figures in Redg.
Lakh) Redg. Lakh)

1 2 3 4 5 6 7
1 Jan-05 684 409.32 95.56 04 05
2 Feb-05 640 337.18 86.32 -- 06
3 Mar-05 911 512.69 129.26 -- 05
4 April-05 817 470.08 107.93 01 04
5 May-05 785 476.12 112.22 -- 10
6 June-05 849 567.21 125.40 01 09
7 July-05 661 384.51 86.18 03 15
8 Aug-05 791 481.85 104.42 08 13
9 Sept-05 633 352.88 70.27 05 16
10 Oct-05 802 494.24 93.77 07 --
11 Nov-05 575 351.53 72.47 02 15
12 Dec-05 881 619.86 100.10 25 23
13 Jan-06 851 531.81 99.07 19 29
14 Feb-06 904 766.87 107.27 08 20
15 March-06 944 469.42 99.72 07 25
16 April-06 911 500.67 99.76 07 34
17 May-06 1012 487.52 94.46 09 27
18 June-06 942 390.96 92.20 03 82
19 July-06 728 357.12 66.51 16 14
20 Aug-06 760 334.35 68.15 06 11
21 1.9.06 To 199 79.60 17.12 -- 07
9.9.06
TOTAL 16280 9375.79 1928.16 131 370

Stamp Duty is the second highest source of revenue for

the State of Maharashtra.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 337
Chapter - 18 Registration

G) BORIVALI - III
NUMBER OF DOCUMENTS LODGED FOR REGISTRATION
STATEMENT OF INFORMATION
Office Name - Jt. Sub-Registrar Office, Borivali -3

Sr. Month/ No. of Stamp Duty Registration Devlopment Sale

No. Year Document Recovered Fees Recovered Agreement Deed
(Figures in (Figures in Redg. Redg.
Lakh) Lakh)

1 2 3 4 5 6 7
1 Jan-05 691 216.68 60.41 09 04
2 Feb-05 730 240.64 72.09 05 07
3 Mar-05 936 319.89 96.33 05 06
4 April-05 751 223.94 72.40 03 01
5 May-05 633 215.78 62.94 05 01
6 June-05 640 230.70 66.63 08 04
7 July-05 523 261.12 50.72 06 09
8 Aug-05 613 232.51 59.02 07 06
9 Sept-05 491 194.93 50.12 02 03
10 Oct-05 698 327.72 75.95 05 07
11 Nov-05 531 294.91 57.38 01 09
12 Dec-05 923 2256.13 95.17 02 09
13 Jan-06 795 267.42 77.61 01 02
14 Feb-06 848 381.00 90.67 04 06
15 March-06 882 421.49 85.12 03 14
16 April-06 846 420.04 87.49 05 08
17 May-06 872 383.09 91.58 07 12
18 June-06 849 318.94 79.52 02 08
19 July-06 698 252.74 60.28 09 18
20 Aug-06 725 298.68 64.41 06 22
21 1.9.06 To 201 91.76 19.27 04 02
9.9.06
TOTAL 14876 7850.11 1475.11 99 158

In the years to come one may be able to lodge document for

registration from offices of Sub-registrar irrespective of the taluka/
division .

338 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 18 Registration

H) BORIVALI - IV
NUMBER OF DOCUMENTS LODGED FOR REGISTRATION
STATEMENT OF INFORMATION
Office Name - Jt. Sub-Registrar Office, Borivali -4

Sr. Month / No. of Stamp Duty Registration Devlopment Sale

No. Year Document Recovered Fees Recovered Agreement Deed
(Figures in (Figures in Redg. Redg.
Lakh) Lakh)

1 2 3 4 5 6 7
1 Jan-05 468 292.83 60.17 02 01
2 Feb-05 536 514.85 78.81 02 08
3 Mar-05 772 578.08 108.94 01 10
4 April-05 650 1272.3 87.98 06 08
5 May-05 530 390.46 71.32 05 06
6 June-05 627 641.57 92.74 03 06
7 July-05 679 285.18 61.20 04 05
8 Aug-05 730 311.37 64.65 01 --
9 Sept-05 661 235.20 51.64 01 03
10 Oct-05 778 355.75 69.23 01 07
11 Nov-05 604 214.07 47.29 01 01
12 Dec-05 803 403.78 77.42 02 05
13 Jan-06 708 298.83 59.28 04 06
14 Feb-06 770 444.64 76.07 05 02
15 March-06 867 571.57 92.23 01 15
16 April-06 884 466.95 89.46 07 06
17 May-06 855 681.05 78.79 -- 16
18 June-06 746 359.36 67.32 -- 03
19 July-06 670 302.30 62.13 -- 12
20 Aug-06 627 308.88 59.85 -- 12
21 1.9.06 To 245 81.85 19.22 -- 05
13.9.06
TOTAL 14210 9010.87 1475.74 46 137

For some areas Ready Reckoner is a ruthless reckoner. In fact

due credit should be given for properties with negative covenants
like reservation, properties allotted to members of a particular
community etc.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 339
Chapter - 18 Registration

I) BORIVALI - V
NUMBER OF DOCUMENTS LODGED FOR REGISTRATION
STATEMENT OF INFORMATION
Office Name - Jt. Sub-Registrar Office, Borivali -5

Sr. Month/ No. of Stamp Duty Registration Devlopment Sale

No. Year Document Recovered Fees Recovered Agreement Deed
(Figures in (Figures in Redg. Redg.
Lakh) Lakh)

1 2 3 4 5 6 7
1 Jan-05 568 249.48 65.21 03 08
2 Feb-05 531 249.26 60.35 01 08
3 Mar-05 647 293.65 73.06 02 13
4 April-05 589 263.42 65.83 07 16
5 May-05 526 262.07 59.68 02 17
6 June-05 608 280.53 72.25 03 21
7 July-05 533 478.51 60.41 01 19
8 Aug-05 621 282.80 70.23 03 14
9 Sept-05 492 417.16 59.44 05 12
10 Oct-05 653 381.24 78.77 08 15
11 Nov-05 466 230.70 52.79 06 13
12 Dec-05 743 414.92 89.33 08 10
13 Jan-06 719 353.68 72.98 05 08
14 Feb-06 794 336.57 86.88 04 09
15 March-06 817 410.60 92.16 08 08
16 April-06 819 337.44 85.32 02 01
17 May-06 882 412.09 84.93 02 --
18 June-06 882 294.38 76.55 04 08
19 July-06 742 242.53 57.62 03 11
20 Aug-06 885 365.37 74.48 07 12
21 1.9.06 To 247 143.01 25.02 03 03
9.9.06
TOTAL 13764 6699.41 1463.29 87 226

Do you agree that the benefits for (a) Depreciation in old

buildings, (b) Flats which are not facing the main road are
normally not given to all.

340 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 18 Registration

J) BORIVALI - VI
NUMBER OF DOCUMENTS LODGED FOR REGISTRATION
STATEMENT OF INFORMATION
Office Name - Jt. Sub-Registrar Office, Borivali -6

Sr. Month/ No. of Stamp Duty Registration Devlopment Sale

No. Year Document Recovered Fees Recovered Agreement Deed
(Figures in (Figures in Redg. Redg.
Lakh) Lakh)

1 2 3 4 5 6 7
1 Jan-05 415 17522 3874 -- 16
2 Feb-05 462 27414 4662 05 14
3 Mar-05 585 31702 7082 04 11
4 April-05 516 17715 4691 -- 11
5 May-05 469 19319 4637 02 09
6 June-05 474 19593 4811 07 11
7 July-05 708 19142 4529 04 09
8 Aug-05 699 23840 5433 01 02
9 Sept-05 665 24273 5250 -- 11
10 Oct-05 821 27023 6454 04 06
11 Nov-05 597 19566 4745 04 04
12 Dec-05 775 26722 6168 05 15
13 Jan-06 694 23485 5470 05 03
14 Feb-06 746 29826 6535 01 03
15 March-06 878 33653 7244 02 04
16 April-06 915 34808 7516 02 13
17 May-06 945 29228 6828 04 03
18 June-06 835 25463 5635 04 07
19 July-06 678 18742 4483 05 03
20 Aug-06 705 18753 4600 06 05
21 15-09-06 335 10509 2285 03 04

TOTAL 13917 498298 112932 68 164

To the carpet area one has to add 20% to arrive at the built-up-area.
This is an invention of Stamp authorities. According to Architects the
ratio between carpet area and built-up-area can vary from builder to
builder, project to project.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 341
Chapter - 18 Registration

K) KURLA - II
NUMBER OF DOCUMENTS LODGED FOR REGISTRATION
STATEMENT OF INFORMATION
Office Name - Jt. Sub-Registrar Office, Kurla - 2

Sr. Month/ No. of Stamp Duty Registration Devlopment Sale

No. Year Document Recovered Fees Recovered Agreement Deed
(Figures in (Figures in Redg. Redg.
Lakh) Lakh)

1 2 3 4 5 6 7
1 Jan-05 639 417.40 67.07 02 17
2 Feb-05 583 318.60 65.09 02 25
3 Mar-05 904 780.58 112.26 01 28
4 April-05 802 444.69 94.37 01 26
5 May-05 688 562.81 84.08 02 20
6 June-05 747 389.65 88.98 01 36
7 July-05 587 298.29 66.17 01 21
8 Aug-05 545 273.30 62.71 03 31
9 Sept-05 421 201.73 47.88 - 12
10 Oct-05 618 309.68 69.02 03 13
11 Nov-05 484 284.19 62.30 01 14
12 Dec-05 685 510.35 81.37 02 15
13 Jan-06 517 298.77 65.78 06 16
14 Feb-06 575 288.85 63.94 01 30
15 March-06 716 494.26 89.23 04 18
16 April-06 671 407.17 82.89 07 35
17 May-06 928 734.08 117.35 03 61
18 June-06 698 407.08 79.62 06 38
19 July-06 589 336.42 63.57 07 44
20 Aug-06 603 303.78 63.20 09 38
TOTAL 13000 8061.68 1526.88 62 538

If one goes to take search one finds that some records are torn. Some
records are taken by the office of the anti corruption bureau. Many times
advocates make it a point to make vague submission about the same in the
title clearance certificate. The records maintained at revenue offices needs
to be regularly checked by Senior Officers. We all know the position of the
same as regards forest land where a number of persons have been put to
hardship as the records were not regularly updated.

342 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 18 Registration

L) KURLA - III
NUMBER OF DOCUMENTS LODGED FOR REGISTRATION
STATEMENT OF INFORMATION
Office Name - Jt. Sub-Registrar Office, Kurla -3

Sr. Month/ No. of Stamp Duty Registration Devlopment Sale

No. Year Document Recovered Fees Recovered Agreement Deed
(Figures in (Figures in Redg. Redg.
Lakh) Lakh)

1 2 3 4 5 6 7
1 Jan-05 774 534.59 103.24 02 20
2 Feb-05 728 367.58 78.41 -- 44
3 Mar-05 1096 847.42 142.18 04 22
4 April-05 1008 532.83 112.98 06 23
5 May-05 830 583.10 114.25 03 23
6 June-05 1056 635.63 128.96 09 16
7 July-05 650 412.19 78.38 03 27
8 Aug-05 827 616.12 111.80 12 18
9 Sept-05 639 499.99 82.87 06 19
10 Oct-05 936 2059.77 141.54 06 19
11 Nov-05 654 561.97 92.45 03 15
12 Dec-05 961 788.13 137.94 04 28
13 Jan-06 874 883.85 134.93 03 18
14 Feb-06 902 794.20 130.88 06 29
15 March-06 1026 891.75 146.85 04 34
16 April-06 1015 775.74 137.77 -- 47
17 May-06 1097 884.43 140.12 06 42
18 June-06 916 645.78 111.46 07 41
19 July-06 800 636.77 102.23 11 42
20 Aug-06 816 677.30 97.47 09 34
21 1.9.06 To 206 139.84 21.37 06 07
9.9.06
TOTAL 17811 14768.98 2348.08 110 568

It is not known why letter is demanded by Stamp authorities as regards (a) Built-up-
area, (b) Year of construction, (c) Number of floors when submission to this effect is
there in the Agreement. It is not necessary that all the parties have good relation with the
Office-bearers. Such instance can result in speed money transactions at the registering
offices.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 343
Chapter - 18 Registration

M) KURLA - IV
NUMBER OF DOCUMENTS LODGED FOR REGISTRATION
STATEMENT OF INFORMATION
Office Name - Jt. Sub-Registrar Office, Kurla - 4

Sr. Month/ No of Stamp Duty Registration Devlopment Sale

No. Year Document Recovered Fees Reco- Agree-
(Figures in vered ment
Lakh) (Figures in Deed
Lakh) Regd. Regd.
1 2 3 4 5 6 7
1 Jan-05 554 380.95 65.03 01 11
2 Feb-05 500 248.27 57.43 01 16
3 Mar-05 877 574.56 115.94 03 17
4 April-05 792 436.05 87.50 02 24
5 May-05 732 361.66 87.20 03 13
6 June-05 720 890.85 84.54 — 16
7 July-05 546 408.58 57.98 01 15
8 Aug-05 534 262.54 57.86 02 20
9 Sept-05 494 192.23 52.40 — 07
10 Oct-05 695 329.79 83.54 01 08
11 Nov-05 517 364.52 70.22 01 13
12 Dec-05 824 1555.40 103.93 09 16
13 Jan-06 570 315.30 66.95 01 13
14 Feb-06 623 306.22 78.22 02 16
15 March-06 840 502.68 106.50 01 29
16 April-06 674 345.57 84.69 — 15
17 May-06 896 578.26 111.00 02 20
18 June-06 712 350.11 88.30 02 13
19 July-06 572 267.71 62.52 03 24
20 Aug-06 618 712.50 69.28 01 35

Note:- The statistical data with regards to recovery amount,

number of documents has been obtained from the Stamp
office using the Right of Information Act.

344 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 18 Registration

18.21 Recovery figures collector Andheri Taluka

(A) Andheri Taluka

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 345
Chapter - 18 Registration

Note: - In our view it is advisable to get the calculations

of Stamp Duty liability checked from the experts. There
are some benefits like benefits for (a) Valuation of vast
open land, (b) Valuation of property affected by
reservation in development plan. These facts have to
be highlighted in case of conveyance. Also demand
calculations from the Consultant. Please submit the
unsigned agreement for adjudication you can also
withdraw the unsigned Agreement.

346 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 18 Registration

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 347
Chapter - 18 Registration

B) Kurla Taluka

Ha Ha Ha
At times mistakes occurs.
At times Mistakes are intentionally done.

348 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 18 Registration

Ha Ha Ha.
Do You Agree?
Recitals in Conveyance.
Many times complete details as to how the property has
come into the hands of the present Vendor is not mentioned
in the Conveyance. Even the details pertaining to registration
of earlier agreements is not written in some cases. There
has been a tendency amongst some parties to evade the
statutory liability of Stamp Duty for the earlier transactions. If
the Conveyance deed does not mention the registration
receipt number of the earlier transactions then there is a
possibility that proper Stamp Duty has not been paid on the
earlier transactions.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 349
Chapter - 18 Registration

350 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 18 Registration

18.22 SPECIMEN OF STAMP DUTY INFORMATION / RECOVERY NOTICES ISSUED BY

STAMP AUTHORITY.

OFFICE OF THE COLLECTOR OF STAMP (ENFORCEMENT–II), MUMBAI

General Stamp Office, Town Hall, Fort, Mumbai -400 001.
-------------------------------------------------------------------------------------------------------------------------------------

No. Search/ /WS- /2007

Dated:-

To,
The Chairman / Hon. Secretary,

(A) Sub.:- Regarding furnishing in information about transfer of flats / premises in your
Co-operative Housing Society Ltd. for search of Stamp Duty evasion cases.

Ref.:- Circular issued by The Commissioner for Co-operative and Registrar of Co-operative
Societies, Pune No. Housing /D-3/Stamp Duty/96 dated 8th July, 1996.

Your attention is invited to ref. circular issued by the Commissioner for Co-operative and Registrar
of Co-operative Societies, Pune wherein there are clear directions that instrument / document executed in
connection with transfer of flats /premises in Co-operative Housing Societies are liable for payment of
Stamp Duty as per provision of The Bombay Stamp Act, 1958.

Inspite of above directions and rules in this regard there are instances of evasion of Stamp Duty in
relation to document of sale/purchaser of flat /premises.

In view of searching cases of evasion of Stamp Duty on such documents, information regarding
transfer of flat /premises may kindly be submitted before dt…………….. to this office for further action in
this regard. The information may be collected from members of the society and sent in the proforma
annexed with this letter.

It may be brought to the notice of society members that Stamp Duty Evasion is a punishable
offence u/s 42 & 59 of The Bombay Stamp Act, 1958. If requisite information is not furnished matter may
be proceeded u/s 68 of The Bombay Stamp Act, 1958.

Collector of Stamp (Enforcement – II)

Mumbai

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 351
Chapter - 18 Registration
OFFICE OF THE COLLECTOR OF STAMPS (ENFORCEMENT – II), MUMBAI
General Stamp Office, Town Hall, Fort, Mumbai -400 001
——————————————————--——————————————————————————

NOTICE No. Search/ /WS- /2007

Dated:-

To,

(B) Sub :- Stamp Duty Evasion

Regarding producing document / instrument to verify / ascertain payment of
proper stamp duty.

Whereas, it has come to the notice of this authority that you have acquired rights in property
/ premises of following description by executing instrument/s chargeable with stamp duty under provisions
of the Bombay Stamp Act, 1958.

Description of the property / premises

You are, by this notice called upon to produce / submit the original instrument/s whereby
the rights as aforementioned were acquired by you to enable the undersigned authority to verify whether
proper stamp duty as chargeable as per provision of the Bombay Stamp Act, 1958 has been paid on the
instrument/s.

The document/s should be produced / submitted to this office on or before 17/10/2006. If

you fail to produce the document / instrument as required, necessary action under sections 67 & 68 of the
Bombay Stamp Act, 1958 shall be initiated.

It is brought to your notice that as per provisions of the Bombay Stamp Act, 1958 if any
instrument chargeable with duty is not duly stamped, it is liable to be impounded and stamped and the
evaded stamp duty amount is recoverable along with penalty at the rate of 2% per month. Also stamp duty
evasion attracts penal action under Sections 42 & 59 of the Bombay Stamp Act, 1958.

Collector of Stamps (Enforcement – II),

Mumbai.

352 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 18 Registration

OFFICE OF THE COLLECTOR OF STAMPS (ENFORCEMENT – I),

MUMBAI
General Stamp Office, Town Hall, Fort, Mumbai -400 023.
——————————————————--------————————————————————————

No. Enforcement -1/Bank/ /WS /2007

Date:

To,
_______________________________
_______________________________
_______________________________
_______________________________

(C) Sub: Evasion of stamp duty on various types of documents executed by Banks.

Sir/Madam,

Your bank is one of the financial institutions, which has executed and/or is executing various
documents like.
1. Mortgage Deed.
2. Pawn, Pledge or Hypothecation Deed.
3. Deposit of title deeds.
4. Security bound
5. Equitable Mortgage Deed.
6. Lease.
7. Leave & License.
8. Advertisements & others.

Your attention is invited to the provision made in Article 5(h) (A) (i)&(iv), 6,33,36&36A, 40 and 54
of Schedule 1 of Bombay Stamp Act 1958 under which the documents executed, are chargeable with
stamp duty under the above mentioned articles.

…2

Annexure
Information of documents wherein the deficit stamp duty is paid

Sr.No. Type of Document Execution Date Loan Amount Stamp duty amount Remark
Due Paid Deficit

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 353
Chapter - 18 Registration

OFFICE OF THE COLLECTOR OF STAMPS (ENFORCEMENT – I),

MUMBAI
General Stamp Office, Town Hall, Fort, Mumbai -400 023.
—————————————————————————————————--———————————

No. Enforcement – I /
Date

To,

--------------------------------------------------

--------------------------------------------------

--------------------------------------------------

--------------------------------------------------

(D) Sub:- Stamp duty on sale of Transferable Development Right.

As per the records given by Brihan Mumbai Municipal Corporation Mumbai, it has come to notice of
this office that, you have purchased/acquired the transferable development right i.e. TDR and utilized the
area _____________ sq. mtrs. and executed documents.

As per provision made in article 25(a) of Bombay Stamp Act, 1958

and IGR circular no D-5/Stamps 06/C.R.No. 100/03/862 dated 03.04.06, such
type of transactions of sale of TDR is chargeable with stamp duty @ 3% on
true market value which comes to rupees ___________________________ together with the penalty @
2% for every month from the date of execution of the instrument upto the date of payment. The location
and building proposed at village _______________________ CTS No. _______________________.

If the aforesaid stamp duty is already paid by you please submit the proofs of payment & relevant
papers with written say to this office during office hours within one week from receipt of this notice.
Otherwise it will presumed that you have nothing to say and the matter will be decided exparte, as per
provision made u/s 33 and 39 of Bombay Stamp Act,1958.

Collector of Stamps
(Enforcement – I), Mumbai.

Ha Ha Ha.
Behind every successful man there is a woman
(To see that there is no other woman behind that man)

354 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 18 Registration

OFFICE OF THE COLLECTOR OF STAMPS (ENFORCEMENT – I),

MUMBAI
General Stamp Office, Town Hall, Fort, Mumbai -400 023.
—————————————————————————————————————--———————

No. Enforcement–1/
Date

To,

<<First Name>>
<<Address1>>
<<Address2>>
<<City>> <<PostalCode>>

(E) Sub:- Evasion of Stamp Duty on various contract and advertisement

With reference to above your attention is invited to the provision made in section 3 of Bombay Stamp Act
1958 which makes Every instrument mentioned in schedule I of Bombay Stamp Act 1958 not having been
previously executed by any person in the state, executed on or after the date of commencement of this
act, chargeable with duty as stated in schedule I to the said Act.

Pursuant to an amendment in the Bombay Stamp Act 1958 and consequent introduction of Art 5(h) (A) (i)
any advertisement on mass media, made for promotion of any product; or programme or event with an
intention to make profits or business out of it are chargeable with Stamp Duty @ 0.25% on the amount
agreed in the contract subject to a maximum of Rs. 10,00,000/-.

You are therefore hereby called upon to submit copies of such agreements/contracts executed by you
within 8 days from date hereof in this office failing which it will be presumed that you have nothing to say
in the matter and necessary steps and decisions in the matter will be taken and /or decided ex-parte
which please note.

Collector of Stamps
(Enforcement–I), Mumbai.

Yeh Kya Ho Raha Hai!

Stamp Duty Department have started rewarding
informers who give information about Stamp Duty
evasion.
CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 355
Chapter - 18 Registration

OFFICE OF THE COLLECTOR OF STAMPS (ENFORCEMENT – I),

MUMBAI
General Stamp Office, Town Hall, Fort, Mumbai -400 023.
——————————————————————————————————--——————————

NO. Enforcement-I/BA/SD/WS- /06

Date

To,

(F) Sub:- Payment of Stamp Duty on Contract Agreements executed for Advertisement.

It is being learnt & known that your goodself has been chosen as Brand Ambassador for such
contract which is liable for the payment of Stamp Duty under Bombay Stamp Act 1958.

In this regard your kind attention is invited to the provisions of Article 5(h)(A)(i) of Bombay stamp
act 1958, which states “every instrument executed for any advertisement on mass media made for
promotion of any product, program or event with an intention to make profit or business out of it.” chargeable
with Stamp Duty as per rates specified therein i.e. @ 0.25% of the amount agreed in the contract subject
to a maximum of Rs.10,00,000/-.

It is hereby requested to produce copies of all the agreements / documents entered with various
Brand owner / companies in respect of subject matter at the office of undersigned on any working day
within a week from of receipt of this notice for verification and recovery of Stamp duty. Failing which it will
be presumed that you have nothing to say in the matter and the necessary steps and decisions as per the
act will be taken exparte which please note.

Thanking you,

Yours faithfully,

(Rajesh Katkar)
Collector of Stamps
Enforcement – 1
Mumbai.

Ha Ha Ha.
Do You Agree.
That many times Tenders are not floated by government officers with
the sole object of favouring some parties with vested interest?

356 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 18 Registration

18.23 Property Situated on Forest Land

Maharashtra Private Forest (Aquisition) Act 1975
Thane forest area (Total information of noticed area u/se.35)
SR. NO. NOTICE NO.&DATE VILLAGE SURVEY NO. AREA(ACRE) AREA(HECT.)
1 2 3 4 5 6
1 WT/20 Date 19-04-1956 (Gaz) Chene Unserveyed 3100(Approx.) 1240-00
2 WT/25 Date 14-06-1956 (G) Borivade 25 833-18-111 333-38 -111
3 WT/119 Date 17-10-1957 Shahabaj 128 9-3 3-63
4 WT/120 Date 17-10-1957 Shahabaj 114 7-32 3-12
5 WT/121 Date 15-10-1956 Shahabaj 92 16-12 6-52
(Notice) Date 17-10-1957
6 WT/123 Date 17-10-1957 Shahabaj 105 24-31 9-91
7 WT/124 Date 15-10-1956 (N) Shahabaj 100 18-22 7-42
(Approx.)
Date 17-10-1957 (G) Shahabaj
8 WT/128 Date 17-10-1957 (G) Shahabaj 101 5-37 2-37
9 WT/129 Date 17-10-1957 (G) Shahabaj 61 3-14 1-34
(Approx.)
10 WT/519 Date 05-03-1957 (N) Mira 83 20-35 8-35
11 WT/520 Date 05-03-1957 (N) Kukshet 140 8-14 3-34
12 WT/521 Date 05-03-157 (N) Owale 291 987-2 394-82
(Bhayander)
13 WT/522 Date 05-03-1957 (N) Kashi 61 2-32 1-12
14 WT/523 Date 05-03-1957 (N) Majivade 260 18-00 7-20
15 WT/524 Date 05-03-1957 (N) Majivade 254 13-2 5-22
16 WT/525Date 18-12-1958 (G) Mahape 138 8-59 3-39
Instead of 1343 Date 28-3-58
17 WT/526 Date 18-12-1958 (G) Mahape 137 14-10 5-70
18 WT/535 Date o8-01-1959 (G) Mira 66 14-19 5-79
19 WT/536 Date 08-01-1959 (G) Kashi 66 3-34 1-54
20 WT/537 Date 08-01-1959 (G) Kashi 68 4-37 1-97
21 WT/538 Date 08-01-1959 (G) Kashi 101 1-6 0-46
22 WT/539 Date 08-01-1959 (G) Kukshet 137 32-20 13-0
and 1224 Date 17-12-1957
23 WT/540 Date 08-01-1959 (G) Kavesar 141 14-32 5-92
24 WT/541 Date 08-01-1959 (G) Kavesar 170 19-20 7-80
25 WT/542 Date 08-01-1959 (Reg.) Kavesar 154 17-34 7-14
26 WT/543 Date 08-01-1959 (Reg.) Kavesar 142 3-16 1-36
27 WT/544 Date 08-01-1959 (G) Kavesar 158 21-16 8-56
28 WT/546 Date 08-01-1959 (Reg.) Adivali- 86 8-27 3-46
29 WT/547 Date 08-01-1959 (Reg) Adivali- 75 19-21 7-81
Bhutavali

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 357
Chapter - 18 Registration

SR. NO. NOTICE NO.&DATE VILLAGE SURVEY NO. AREA(ACRE) AREA(HECT.)

1 2 3 4 5 6
30 WT/548 Date 08-01-1959 (Reg.) Mahape 142 18-35 7-55
31 WT/549 Date 08-01-1959 (Reg.) Adivali- 78 28-22 11-42
Bhutavali
32 WT/555 Date 06-03-1957 (N) Mahape 133 5-36 2-36
33 WT/556 Date 06-03-1957 (N) Mahape 134 23-20 9-40
34 WT/557 Date 06-03-1957 (N) Kolshet 146 13-35 5-55
35 WT/558 Date 06-03-1957 (N) Kolshet 282 11-1 4-41
36 WT/559 Date 06-03-1957(Regd) Majivade 421 2-36 1-16
37 WT/565 Date 06-04-1957 (N) Rabada 190 17-20 7-00
38 WT/566 Date 06-04-1957 (N) Parsik 83 1-12 0-52
39 WT/567 Date 06-04-1957 (N) Parsik 84 1-10 0-50
40 WT/568 Date 06-04-1957 (N) Pachpakhadi 160 20-13 8-13
41 WT/569 Date 06-04-1957 (N) Pachpakhadi 374
part 4.1.1/4 1.61 1/4
42 WT/570 Date 06-04-1957 (N) Pachpakhadi 265 22-10 8-90
43 WT/571 Date 06-04-1957 (N) Pachpakhadi 423 8-14 3-34
44 WT/572 Date 06--4-1957 (N) Pachpakhadi 430 16-33 6-73
45 WT/573 Date 06-04-1957 (N) Pachpakhadi 432 27-30 11-10
46 WT/574 Date 06-04-1957 (N) Pachpakhadi 373 19-31 7-91
47 WT/575 Date 15-10-1959 (G) Rabada 193 18-14(Approx.) 7-34
48 WT/576 Date 15-10-1959 (G) Rabada 191 38-29 15-49
49 WT/577 Date 15-10-1959 (G) Rabada 102 6-24 2-64
50 WT/578 Date 15-10-1959 (G) Rabada 189 1-15 (Approx.) 0-55
51 WT/579 Date 15-10-1959 (G) Rabada 182A 6-22 (Approx.) 2-62
52 WT/580 Date 15-10-1959 (G) Rabada 175 1-28 (Approx.) 0-68
53 WT/581 Date 15-10-1959 (G) Rabada 176 3-29 1-49
54 WT/582 Date 15-10-1959 (G) Rabada 183 5-19 2-19
55 WT/583 Date 15-10-1959 (G) Rabada 174 8-12 3-32
56 WT/584Date 15-10-1959 (G) Rabada 172 12-8 (Approx.) 4-88
57 WT/585 Date 06-04-1957 (N) Turbhe 327 15-19 6-19
58 WT/586 Date 06-04-1957 (N) Parsik 82 2-10 0-90
59 WT/587Date 06-04-1957 (N) Kalwa 170 19-29 7-89
60 WT/588 Date 06-04-1957 (N) Kalwa 168 17-27 7-07
61 WT/589 Date 06-04-1957 (N) Kalwa 188 2-28 1-28
62 WT/591 Date 06-04-1957 (N) Ilthan 67 21-36 8-76
63 WT/592 Date 06-04-1957 (N) Ilthan 52 2-37 1-17
64 WT/593 Date 06-04-1957 (N) Ilthan 69 4-00 1-60
65 WT/594 Date 06-04-1957 (N) Ilthan 68 17-36 7-16
66 WT/595 Date 11-08-1960 (G) Chinchvali 67 24-19 7-79
67 WT/596 Date 11-08-1960 (G) Chinchvali 66 19-29 1/4 7-89 1/4

358 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 18 Registration

SR. NO. NOTICE NO.&DATE VILLAGE SURVEY NO. AREA(ACRE) AREA(HECT.)

1 2 3 4 5 6
68 WT/597 Date 11-08-1960 (G) Pavane 115 9-34 3-94
69 WT/598 Date 11-08-1960 (G) Borivali 80 12-29 5-09
via Khairana
70 WT/599 Date 13-04-1957(Regd.) Borivali
via Khairana 84 14-10 5-70
71 WT/600 Date 11-08-1960 (G) Borivali
via Khairana 86 22-6 (Approx.) 8-86
72 WT/601 Date 11-08-1960 (G) Borivali
via Khairana 89 16-28(Approx.) 6-68
73 WT/602 Date 11-08-1960 (G) Bonsari 119 6-26 2-66
74 WT/603 Date 11-08-1960 (G) Bonsari 101 26-10 10-50
75 WT/ 604 Date 11-08-1960 Bonsari 104 3-14 1-34
76 WT/605 Date 13-041957 (reg.) Yeur 49 12-33 5-13
77 WT/606 Date 13-04-1957 (Reg.) Yeur 50 9-34 3-94
78 WT/607 Date 13-04-1957 (Reg.) Yeur 51B 2-12 0-92
79 WT/608 Date 13-04-1957 (Reg) Yeur 52 6-13 2-53
80 WT/609 Date 13-04-1957 (Reg) Yeur 53 7-21 3-01
81 WT/610 Date 13-04-1957 (Reg) Yeur 56 10-28 4-28
82 WT/611 Date 13-04-1957 (Reg) Yeur 4 16-28 6-68
83 WT/612 Date 20-01-1966 (G) Yeur 99 15-05 6-05
84 WT/613 Date 13-04-1957 (Reg) Yeur 97 6-38 2-78
85 WT/614 Date 13-04-1957 (Reg) Yeur 63 15-01 6-01
86 WT/615 Date 13-04-1957 (N) Kausa 99 21-5 8-45
87 WT/616 Date 13-04-1957 (N) Shil 115 7-20 3-00
88 WT/617 Date 13-04-1957 (N) Shil 133 8-2 3-22
89 WT/618 Date 13-04-1957 (N) Shil 138 16-33 6-73
90 WT/619 Date 13-04-1957 (N) Mumbra 101A 14-4 5-64
91 WT/620 Date 13-04-1957 (N) Mumbra 101B 0-33 0-33
92 WT/625 Date 18-04-1957 instead Mahape 139 22-21 9-01
of 1344 Date 28-3-58
93 WT/628 Date 24-04-1957 (N) Mumbra 102B 12-30 5-10
94 WT/630 Date 24-04-1957 (N) Chinchvali 65 19-29 7-89
and 842 Date 01-12-60 (G)
95 WT/835 Date 03-11-1960 (G) Shirvane 224 7-32 3-12
96 WT/836 Date 03-11-1960 (G) Shirvane 226 13-26 5-46
97 WT/837 Date 03-11-1960 (G) Kavesar 129 21-00 8-40
98 WT/838 Date 03-11-1960 (G) Kavesar 147 16-5 6-45
99 WT/839 Date 03-11-1960 (G) Kavesar 245 9-29 3-89
100 WT/840 Date 03-11-1960 (G) Kolshet 155 14-15 5-75
101 WT/841 Date 03-11-1960 (G) Kolshet 147 12-32 5-12

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 359
Chapter - 18 Registration

SR. NO. NOTICE NO.&DATE VILLAGE SURVEY NO. AREA(ACRE) AREA(HECT.)

1 2 3 4 5 6
102 WT/843 Date 01-12-1960 (G) Adivali-
Bhutavali 89 18-21 7-41
103 WT/845 Date 01-12-1960 (G) Pavane 116 27-17 10-97
104 WT/846 Date 01-12-1960 (G) Ilthan 56 9-26 3-86
105 WT/848 Date 01-12-1960 (G) Pachpakhadi 163 21-2 8-42
106 WT/849 Date 01-12-1960 (G) Pachpakhadi 275 10-28 4-28
107 WT/855 Date 29-12-1960 (G) Mumbra 88 10-20(Approx.) 4-20
108 WT/856 Date 29-12-1960 (G) Shil 108 16-31(Approx.) 6-71
109 WT/857 Date 29-12-1960 (G) Shil 103 13-34 5-54
110 WT/859 Date 29-12-1960 (G) Kausa 149 37-1 14-81
111 WT/860 Date 29-12-960 (G) Kashi 103 5-24 2-24
112 WT/861 Date 29-12-1960 (G) Ghodbander 216 2-8 0-88

FLAT PURCHASERS
Think twice before purchasing a flat and properties situated
on forest land, You may have to pay a price at a later date
some bank may not give loans on such properties.

Note:- The properties which are situated on

forest land has caused hardships to the flat buyers
as they are being penalized for no fault of theirs. It
could be a case of negligence of some government
department Builders too (who at times have taken
flat purchasers for a ride) have suffered on this one
count and have knocked at the doors of the Courts
for justice.

360 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 19 Stamp Duty
CHAPTER 19.
STAMP DUTY
TYPE OF TAX : STAMP DUTY
It is one type of tax which has to be paid to the State Government. It is payable on instruments and not on
transactions. The definition of the term instrument is very wide. There are 62 types of instruments which attract
stamp duty under the Bombay Stamp Act, 1958. In addition, to it there are 9 types of instruments that attract
Stamp Duty under Indian Stamp Act, 1899.

LEGAL REQUIREMENT
The payment of proper Stamp Duty on instruments bestows legality on them. Such instruments get evidentiary
value and are admitted in evidence in Courts. The instruments which are not properly stamped are not admitted
in evidence by the Court.
IMPORTANT INSTRUMENTS ATTRACTING STAMP DUTY UNDER BOMBAY STAMP ACT, 1958
Some of the important and foremost instruments under the Bombay Stamp Act, 1958 are Agreements,
Conveyances, Exchange, Gift, Certificate of Sale, Deed of Partition, Power of Attorney to sell immovable property
when given for consideration, Deed of Settlement and Transfer of lease by the way of assignment.
IMPORTANT INSTRUMENTS ATTRACTING STAMP DUTY UNDER INDIAN STAMP ACT, 1899
The important instruments under the Act are Bill of exchange, Bill of leading, Debenture, Letter of Credit, Policy
of Insurance, Proxy, Receipt and Transfer of shares. It may be mentioned that the revenue received under the
Indian Stamp Act, 1899 goes to the Central Government.
WHEN STAMP DUTY IS PAYABLE
The Stamp Duty is payable on instruments before or at the time of execution or on the next working day
following the day of execution. However, it is our practical experience that with a view to avoid harassment one
should pay stamp duty as far as possible before executing the agreement. The stamp duty can be paid by
account payee cheque, demand draft or pay order. If it is paid by cheque the documents are delivered after the
encashment of the cheque. In case the stamp duty has been paid by pay order, demand draft then the documents
are returned within a short period of time. If the amount of duty is above Rs. 25,000/- and one wishes to pay by
cash then the amount will have to be deposited in the Reserve Bank of India and the challan to that effect will
have to be submitted to the Office of the Suptd. of Stamps.
19.1 RATES,PAYMENT, PENALTY FOR STAMP DUTY
A) RATES OF STAMP DUTY
The rates of Stamp Duty are shown in 63 Articles of Schedule-1, appended to Bombay Stamp Act, 1958.Yes, the
rates of Stamp Duty varies from instrument to instrument. Similarly, the Stamp Duty rates in respect of instruments
covered under the Indian Stamp Act are indicated in the Schedule appended to the Indian Act,1899.
B) PAYMENT OF STAMP DUTY
Stamp duty can be paid by purchasing the required stamp papers in the name of one of executers to the
instrument. If stamp papers are not purchased in the name of the executors, such instruments are not admitted
in evidence for any purpose. These instruments are also treated as not properly stamped. These instruments
are liable to be impounded and sent to the Collector of Stamps for recovery of proper stamp duty. Stamp duty
can also be paid by affixing the adhesive stamps on the documents. It can also be paid by way of challans in the
Govt. treasury.
C) PENALTY FOR INSUFFICIENT STAMP DUTY
Earlier the maximum penalty that could be levied on instruments which were deficiently stamped was 10 times
the amount of evaded or deficiently paid stamp duty. This had given wide ranging discretionary powers to the
authorities.
Now penalty at a flat rate of 2% per month is levied by the stamp authorities. The maximum penalty is 200% of
the Stamp duty amount.
D) REFUND OF STAMP DUTY
Refund can be claimed when the instruments gets spoiled, rendered unfit for the purpose for which it was
purchased and also for other reasons as mentioned in Section 47 of the Bombay Stamp Act, 1958. The applications
for refund must be submitted within six months from the date of purchase of stamps to the Joint District
Registrar and Collector of Stamps of the concerned district.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 361
Chapter - 19 Stamp Duty
19.2 MARKET VALUE OF PROPERTY
Market value in relation to any property which is subject matter of instrument means the price at which such
property would have fetched if sold in open market on the date of execution of such instrument or the consideration
stated in the instrument which ever is higher.
The Stamp Duty is payable on the agreement value of the property or the market value whichever is higher
stated in the document.
Agreements, Conveyances, Exchange, Gift, Certificate of Sale, Deed of Partition, Power of Attorney to sell
immovable property given for consideration, Deed of Settlement and Transfer of Lease by way of assignment
attract Stamp Duty on market value of the property.
19.3 POINTS CONSIDERED FOR DETERMINING MARKET VALUE
Market Value means what a willing purchaser is prepared to pay to a willing seller. In determining the market
value the following points must be considered.
(1) Sale deed nearest to the date;
(2) Potentialities which the land may be put to should be considered;
(3) Belt - the belt dept., can fetch comparable value, the greater of the land lesser the value of the land;
(4) Size of the plots may also determine the market value;
(5) Guess work and Estimation- This plays the major role in market value. That the price may rise in near
future can also influence the market value;
(6) Comparable Units of Land- The land nearest to land in question and its value together its value its advantages
may also determine the market value;
(7) Reservation- Any reservation made by local authorities can influence the market value. For example
reservation for garden;
(8) Frontage- The situation of land in question can also determine its value. The land without having any
access may fetch less value.
(9) Purpose- Purpose to which the land may be used may also influence the market value.
DETERMINATION OF MARKET VALUE
The Stamp Authorities have fixed values of properties for different localities based on the information accumulated
by them. Thereafter the value is decided by them on percentage basis for earlier years. On 14th August 1995
the Bombay Stamp (Detection of Market value of property) Rules 1995 have been formed, The Chief Controlling
Revenue Authority (C.C.R.A) shall by an order issue annual statement of rates showing average rates of land
and building situated in every Tahsil, Municipal Corporation and local body area and every year on 1st day of
January taking into account the average rates of land and building prepared and submitted to him by the joint
director of town planning and valuation Maharashtra State. This implies that normally every year the property
rates will be increased.
RATES OF STAMP DUTY ON INSTRUMENTS RELATING TO TRANSFER OF IMMOVABLE PROPERTY
The rates of stamp duty on instruments relating to transfer of immovable property vary from place to place. The
rates are specified in Article 25 of Schedule(1) appended to the Bombay Stamp Act, 1958. However, Article
25(d) which deals with the instruments of transfer of residential premises in a Co-operative Housing Society
or where the provisions of Maharashtra Ownership Flats Act 1963 and the Maharashtra Apartment Ownership
Act 1970 apply, provides for levy of concessional rates of stamp duty. In areas, where the provisions of the
aforesaid Acts apply, residential premises upto a market value of Rs.15,00,000/- attract such concessional rates
which are indicated in Appendix. Instruments relating to the transfer of residential premises of market value of
more than Rs.15,00,000/- attract normal rates of stamp duty for values over and above Rs.15,00,000/- as
applicable in that area. Such normal rates are 8%, 6%, 3%, 5%, etc. depending on where the property is
situated. The Sub-Registrar of the area in whose jurisdiction the property is located should be contacted for
knowing the market value of the property.
APPEAL AGAINST THE MARKET VALUE
The market value determined by the Sub-registrar or Superintendent of stamps can be challanged by the parties
The parties can ask the Sub-Registrar to refer their case to the Collector of the District for determination of true
market value and it is binding on the Sub-Registrar to do so when asked by the parties.
The Collector issues notices to the parties, allows them to produce evidence, grants them hearing, sometimes
even he visit the sites and then finally decides the true market value of the property which is accordingly informed
to the parties.

362 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 19 Stamp Duty
When the cases referred to the Collector by the Sub-Registrar for determination of true market value of the
property where the Collector comes to the conclusion that the true market value of the property was not stated
in the instrument, the collector may recover the deficit stamp duty in such cases and the concerned party is
required to pay penalty of 2% per month on the deficit amount from the date of presentation of instrument before
the Sub-Registrar.
If the parties do not agree with the true market value of the property as determined by Collector of the District
they can go for appeal to the Deputy Inspector General of Registration and Deputy Controller of Stamps of the
concerned region under Section 32B, of Bombay Stamp Act, 1958.
The decision given by the Deputy Inspector General of Registration and Deputy Controller of Stamps is binding
on the parties. There is no provision of appeal or application for revision against his order.
APPEAL AGAINST MARKET VALUE IN THE COURT
Any person aggrieved by any order determining the market value under the sub-section (3) of Section 31 or
under Section 32-A or any other authority imposing any penalty under Section 32-A may within sixty days from
the date of receipt of such order by an application in writing (accompanied by such fee not exceeding rupees
one hundred, as may be prescribed by rules made by the State Government) require the Officer passing such
order to draw up a statement of the case wherein such order is passed and to refer for decision the question of
market value of the property in respect of such order has been passed the proper stamp duty leviable thereon
and the proprietary of imposing the penalty.
a] To the Bombay City Civil Court if such property is situated in Greater Bombay and
b] To the Court of Civil Judge (Senior Division) having ordinary jurisdiction, if it is situated elsewhere.
STAMP DUTY COMPULSORY ON AGREEMENT FOR SALE
It was observed by the Government that the parties with a view to evade stamp duty were executing only simple
agreements to sell by paying stamp duty of Rs.20/- only. Thereafter owners/sellers of immovable property in
pursuance of such agreements were handing over the possession of the property, Such as flats, shops, offices,
godowns, etc. to the purchasers without execution the conveyances at all, thereby not only evading the payment
of proper stamp duty but also adversely affecting their legal entitlements. In order to plug this loop-hole which
was responsible for huge loss to public exchequer, Government has introduced an amendment to Article 25 of
Bombay Stamp Act, 1958 which covers the instruments of conveyance, by inserting explanation to Article 25
which states that where in the case of agreement to sell an immovable property, the possession of any immovable
property is transferred or agreed to be transferred to the purchaser before the execution, or at the time of
execution or after the execution of such agreement, then such agreement to sell will be deemed to be a
conveyance and stamp duty thereon will be levied accordingly.
When subsequently, conveyance is executed in pursuance of such agreement of sale, the stamp duty, if any,
already paid on such agreements will be set off towards the total stamp duty leviable on conveyance. Payment
of proper stamp duty on such agreements which are deemed as conveyances will give the flat purchasers
advantage of paying the stamp duty on market value at the time of entering into an agreement of sale, compared
to the amount of stamp duty payable on market value at the time of executing conveyance, which normally takes
place after the lapse of time, by which time the market value would have considerably appreciated leading to
increase in the amount of stamp duty payable.
IMPORTANT INSTRUMENTS WITH ARTICLE APPLICABLE
The rates of Stamp Duty on 62 types of instruments are indicated in the Articles of Schedule 1 appended to the
Bombay Stamp Act, 1958. Some of the important instruments with the Articles applicable to them are listed
below.
DESCRIPTION OF INSTRUMENTS ARTICLE APPLICABLE
Affidavit 4
Agreement 5 [H]
Hypothecation 6
Issue of Shares 17
Conveyances 25
(including Agreement to sell immovable property)
Exchange 32
Gift 34
Indemnity Bond 35
Lease 36

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 363
Chapter - 19 Stamp Duty
Leave & Licence 36 A
Mortgage 40
Partition 46
Partnership 47
Power of Attorney 47

ADJUDICATION OF INSTRUMENTS
Section 31, of Bombay Stamp Act, deals with the adjudication of the instruments. Adjudication means determining
the chargeability of stamp duty on instruments. The Authority to be approached is the Collector of Stamps
appointed in each District. Application for adjudication should be accompanied by a true copy or an abstract of
the instrument and also with such affidavit or any other evidence as may be necessary to prove that all facts
affecting the charge ability of the instrument have been truly setforth in the instrument along with the proof of
payment of Rs. 50/- as adjudication fee (After approval of the state finance bill). Adjudication can be done both
for signed as well as unsigned documents. The parties have a right to challenge the valuation if the same is in
excess in the value as mentioned in the agreement.
The duty is levied in the agreement value or the market value whichever is higher. The application has to be
submitted to the authorities along with
a] Original instrument with 2 Xerox copies.
b] Information in Form II of the Bombay Stamp [determination of true market value of the property] Rules
1981 in the form of affidavit on a stamp paper Of Rs.20/- duly notarized.
APPEAL AGAINST ADJUDICATION
The chargeability of stamp duty on the instrument as determined by the Collector of Stamps is not final. The
person affected by the order of the Collector of Stamps can go in appeal to the Chief Controlling Revenue
Authority, as provided in section 53 of the Bombay Stamp Act, 1958. Though there is no time limit prescribed for
the filing of an appeal, it will be desirable to file the appeal at the earliest to avoid complications.
DISCLOSURE OF RELEVANT FACTS AND CIRCUMSTANCES
Section 28 of the Bombay Stamp Act, 1958 casts the duty on the executants to disclose and truely set forth
relevant facts and circumstances in the instruments. This helps in finding out the types of transactions involved
in the instruments which in turn helps in the determination of proper stamp duty payable on such instruments.
Duty is not payable on the title or the heading given on the top of the instrument but on the recitals as stated in
the instruments.
The parties are penalised for not stating true facts and circumstances in the instruments, since non-disclosure
of relevant facts and circumstances lead to evasion of stamp duty.
Any person which also includes person employed or concerned in preparation of the instrument who with intent
to defraud the Government, executes any instrument without setting forth therein the full and true facts or
makes any false statement or does any other act calculated to deprive the Government of any duty or penalty
under the Bombay Stamp Act, can be prosecuted under the provisions of section 62 of the Bombay Stamp Act.
DETECTION OF STAMP DUTY EVASION
The Collector of Stamps, if he has reason to believe that all or any of the instruments specified in Schedule-I, of
the Bombay Stamp Act have not been charged or incorrectly charged, he may himself or through his authorized
officer enter upon the premises and inspect such instruments and take such notes and extracts as he may deem
necessary and if necessary he may seize and improved such instruments under Section 33 of the Bombay
Stamp Act. The Collector of Stamps is further authorized not only to collect deficit stamp duty but penalty as
well, which will be at a uniform rate of 2% per month after the approval of the state finance bill.

IMPOUNDING OF INSTRUMENTS
Every person having by law or consent of parties authority to receive evidence and every person in charge of a
public office before whom any instrument chargeable with stamp duty is produced or comes in the performance
of his functions, shall if it appears to him that instrument is not duly stamped, impound the same, irrespective
whether the instrument is not valid in law. Such impounded document is required to be forwarded to the Collector
of Stamps for recovery of deficit stamp duty in addition to penalty at the rate of 2% per month.However the
maximum penalty would be 200% of the deficit stamp duty.

364 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 19 Stamp Duty
STAMP DUTY AND REGISTRATION OF AGREEMENT FOR TRANSFER OF MEMBERSHIP IN A
CO-OPERATIVE HOUSING SOCIETIES
The transfer of flat under an agreement which is not duly stamped and registered cannot be treated as invalid in
view of the judgements given by the Maharashtra Co-op. Appellate Court in the case of Pravinchand and
Meghji Gala v/s Shankar Darshan Co-op. Housing Society Ltd. Wherein it was held that. The society
cannot have a concern regarding stamp duty payable for transfer and that cannot be a ground for giving consent
to the transfer by the society. It is to be noted that the society is not concerned with a penalty or imposition of
additional stamp duty, if any, under the said law as it would be borne by the transfer if so agreed between the
parties. Further in the case of Mrs. Chandrika Mehta V/s. Indus Co-operative Hsg. Soc. Ltd., before the Deputy
Registrar of Co-operative Societies ‘A’ Ward, Bombay the Registrar has given that non payment of stamp duty
cannot be used as ground for refusing or refraining the admission. The willingness to execute an Indemnity
Bond for the stamp duty as assured by the Appellant appears to be a positive gesture and it is expected to meet
a Co-operative gesture in reciprocation. Further the agreement cannot be treated as invalid if not registered on
account of the judgement pronounced by Justice Mrs. Sujata Manohar in the case of Usha Arvind Dongre V/s
Suresh R. Kotwal 1990 report in M.L.J. Page 306 wherein it was held that, the title of the flats in a housing
society remains with the society and the only right to occupancy of the property flows from ownership to share
and such share does not become an immovable property and thus transfer does not require registration. Thus
in view of the aforesaid judgement non-payment of stamp duty and registration charges does not invalidate the
agreement. However on 18th February 1994, the Office of the Commissioner of Co-operation has issued a
circular stating that the Managing Committee of the Society should satisfy themselves that the parties have
paid the stamp duty. The circular further goes on to add that the parties should also compulsorily register the
flat. Another circular dated 8th July 1996 has also been issued by the Commissioner for Co-operative reconfirming/
clarifying the contents of the circular dated 18th February 1994. The circular dated 8th July expressly states that
stamp duty and registration fee must be paid the parties.
The paras in the above circulars pertaining to registration appears to be in violation of the provisions of Section
41 of the Maharashtra Co-operative Societies Act.
STAMP DUTY ON TRANSFER RESIDENTIAL FLATS TO TENANTS
In the case of properties which are transferred subject to tenancy the objections should be made to the stamp
authorities so that the same may be considered. It is a general view that properties, where there are genuine
tenancy litigation normally fetch less than the market value. The Stamp Authorities will value the property at 108
months rent plus construction cost or the agreement value whichever is higher. The authorities also insist for
electricity bill, rent receipts, etc. to prove the tenancy or the agreement value whichever is higher.

DIFFERENCE BETWEEN STAMP DUTY AND REGISTRATION

Stamp Duty Department is constituted for collecting the revenue due to the Government. It is a sort of taxing
authority. Whereas, Registration is quite different. Registration charges are collected for keeping the records of
the documents. Hence both are totally different. Stamp Act varies from State to State. Indian Registration Act,
1908 is a Central Act which is a common for all the States of India.

LAW OF LIMITATION APPLICABLE TO THE PURCHASE OF FLAT IN A CO-OPERATIVE SOCIETY

There is no Law of Limitation applicable for purchase of flats in a Co-operative Housing Society unless such sale
deed is registered with the Sub-Registrar of Assurances. If the sale deed is registered with the Sub-Registrar of
Assurances then the Law of Limitation is ten years from the date of registration of the sale deed.

STAMP DUTY IN CASE OF DEATH OF A MEMBER OF A CO-OPERATIVE HOUSING SOCIETY AND THE
FLAT IS BEING IS TRANSFERRED TO THE LEGAL HEIR OF THE MEMBER
Stamp Duty has not to be paid when there is transmission of shares. Therefore when the flat is transmitted in
the name of the legal heir the question of payment of stamp duty will not arise.
STAMP DUTY ON A CONVEYANCE IN CASE OF RESALE OF FLAT, THE DOCUMENT WHICH HAS BEEN
EXECUTED PRIOR TO 10-12-1985.
The Stamp Duty will not have to be pai d as on a conveyance if the transaction has occurred prior to 10-12-1985.
It will not make any difference if the possession has been transferred by the agreement to sale executed prior to
10-12-1985. We may add that the Chief Controlling Revenue Authority has also given the same view in the case
of Bank of Maharashtra, Bombay v/s.Superintendent of Stamps. Bombay in Appeal Number S22 of 1990.

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19.4 Questions & Answers on Stamp Duty
Q.1 What is Stamp Duty?
Ans. It is one type of tax which has to be paid to the State Government.
Q.2 Is it payable on transactions or on instruments?
Ans. It is payable on instruments and not on transactions. The definition of the term instrument is very wide.
Q.3 What advantages are derived by the parties by paying proper Stamp Duty on their instruments?
Ans. The payment of proper Stamp Duty on instruments bestows legality on them. Such instruments get evidentiary
value and are admitted in evidence in Courts. The instruments which are not properly stamped are not
admitted in evidence by the Court.
Q.4 What are the number of instruments which attract Stamp Duty under Bombay Stamp Act, 1958?
Ans. There are 63 types of instruments which attract stamp duty under the Bombay Stamp Act, 1958. In addition,
to it there are 9 types of instruments that attract Stamp Duty under Indian Stamp Act, 1899.
Q.5 What are the foremost and important instruments under Bombay Stamp Act, 1958?
Ans. Some of the important and foremost instruments under the Bombay Stamp Act, 1958 are Agreements,
Conveyances, Exchange, Gift, Certificate of Sale, Deed of Partition, Power of Attorney to sell immovable
property when given for consideration, Deed of Settlement and Transfer of lease by the way of assignment.
Q.6 What are the important instruments under Indian Stamp Act, 1899?
Ans. The important instruments under the Act are Bill of exchange, Bill of leading, Debenture, Letter of Credit,
Policy of Insurance, Proxy, Receipt and Transfer of shares. It may be mentioned that the revenue received
under the Indian Stamp Act, 1899 goes to the Central Government.
Q.7 At what point of time, the Stamp Duty is payable on instruments? Can the stamp duty be paid by cheque,
demand draft or pay order. What should one do if the amount of stamp duty is above Rs. 25,000/- and one
wishes to pay the same at the office of the Suptd. of Stamps?
Ans. The Stamp Duty is payable on instruments before or at the time of execution or on the next working day
following the day of execution. However, it is our practical experience that with a view to avoid harassment
one should pay stamp duty as far as possible before executing the agreement. The stamp duty can be paid by
account payee cheque, demand draft or pay order. If it is paid by cheque the documents are delivered after
the encashment of the cheque. In case the stamp duty has been paid by pay order, demand draft then the
documents are returned within a short period of time. If the amount of duty is above Rs. 25,000/- and one
wishes to pay by cash then the amount will have to be deposited in the Reserve Bank of India and the challan
to that effect will have to be submitted to the Office of the Suptd. of Stamps.
Q.8 What is meant by execution of instruments?
Ans. Execution means putting signatures on the instruments by the person/persons executing the instruments.
Q.9 What are the rates of Stamp Duty? Do they vary from instrument to instrument?
Ans. The rates of Stamp Duty are shown in 63 Articles of Schedule-1, appended to Bombay Stamp Act, 958. Yes,
the rates of Stamp Duty varies from instrument to instrument. Similarly, the Stamp Duty rates in respect of
instruments covered under the Indian Stamp Act are indicated in the Schedule appended to the Indian Act,1899.
Q.10 Who is liable to pay Stamp Duty?
Ans. In the absence of an agreement to the contrary, the expense of providing the proper stamps shall be borne by
the purchasers. Liability for payment is indicated in Section 30, of Bombay Stamp Act, 1958. In case of lease
or agreement to lease, the stamp duty has to be paid by the lessee and in the case of instrument of exchange
it is to be paid by the parties in equal share.
Q.11 In whose name the stamps are required to be purchased?
Ans. The stamps are required to be purchased in the name of one of executors to the instrument.
Q.12 What happens if the instrument is executed on stamps which does not bear the name of one of the executors?
Ans. Such instruments are not admitted in evidence for any purpose. These instruments are also treated as not
properly stamped. These instruments are liable to be impounded and sent to the Collector of Stamps for
recovery of proper stamp duty.
Q.13 What is the maximum penalty for instruments which are not duly stamped?
Ans. Earlier the maximum penalty that could be levied on instruments which were deficiently stamped was 10
times the amount of evaded or deficiently paid stamp duty. This had given wide ranging discretionary powers

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to the authorities. Now penalty at a flat rate of 2% per month is levied by the stamp authorities. The Maximum
Penalty is 200% of the stamp duty amount.
Q.14 Can a person claim refund of stamp duty for stamps, unintentionally spoiled, rendered unfit for the purpose
originally intended? What is the time limit for submitting the applications for refund ?
Ans. Refund can be claimed in the case of above mentioned events and also for other reasons as mentioned in
Section 47 of the Bombay Stamp Act, 1958. The applications for refund must be submitted within six months
from the date of purchase of stamps to the Joint District Registrar and Collector of Stamps of the concerned
district.
Q.15 What is meant by market value of property?
Ans. Market value in relation to any property which is subject matter of instrument means the price at which such
property would have fetched if sold in open market on the date of execution of such instrument or the
consideration stated in the instrument which ever is higher.
Q.16 Whether Stamp Duty is payable on the market value of the property or on consideration as stated in the
document?
Ans. The Stamp Duty is payable on the agreement value of the property or the market value whichever is higher
stated in the document.
Q.17 Which types of instruments attract payment of Stamp Duty on market value of property?
Ans. Agreements, Conveyances, Exchange, Gift, Certificate of Sale, Deed of Partition, Power of Attorney to sell
immovable property given for consideration, Deed of Settlement and Transfer of Lease by way of assignment
attract Stamp Duty on market value of the property.
Q.18 What are the rates of Stamp Duty on instruments relating to transfer of immovable property?
Ans. The rates of stamp duty on instruments relating to transfer of immovable property vary from place to place.
The rates are specified in Article 25 of Schedule 1 appended to the Bombay Stamp Act, 1958. However,
Article 25(d) which deals with the instruments of transfer of residential premises in a Co-operative Housing
Society or where the provisions of Maharashtra Ownership Flats Act 1963 and the Maharashtra Apartment
Ownership Act 1970 apply, provides for levy of concessional rates of stamp duty. In areas, where the
provisions of the aforesaid Acts apply, residential premises upto a market value of Rs.15,00,000/- attract such
concessional rates which are indicated in Appendix. Instruments relating to the transfer of residential premises of
market value of more than Rs.15,00,000/- attract normal rates of stamp duty for values over and above
Rs.15,00,000/ as applicable in that area. Such normal rates are 8%, 6%, 3%, 5%, etc. depending on where the
property is situated.
Q.19 Who is to be contacted for knowing the market value of the particular property?
Ans. The Sub-Registrar of the area in whose jurisdiction the property is located should be contacted for knowing
the market value of the property. Alternatives the document can be presented to the officer of the Supdt. of
Stamps for adjudications.
Q.20 Is it binding on the parties executing the documents to accept the market value as indicated by the
Sub-Registrar Which is the value as reflected in ready reckoner ?
Ans. No, the rate mentioned in the read, Reckoner in not binding on the parties.However for practical purposes the
documents are not accepted for registration until the proper Stamp duty is not paid by the parties.
Q.21 In case, the parties do not accept market value as determined by the Sub-Registrar, what is the remedy
available to them?
Ans. The parties can ask the Sub-Registrar to refer their case to the Collector of the District for determination of
true market value and it is binding on the Sub-Registrar to do so when asked by the parties.
Q.22 What does the Collector of the District do on receipt of a reference from the Sub-Registrar?
Ans. The Collector issues notices to the parties, allows them to produce evidence, grants them hearing, some
times even he visit the sites and then finally decides the true market value of the property which is accordingly
informed to the parties.
Q.23 Whether any penalty is levied in the cases referred to the Collector by the Sub-Registrar for determination of
true market value of the property where the Collector comes to the conclusion that the true market value of the
property was not stated in the instrument?
Ans. In addition to recovery of deficit stamp duty in such cases, the concerned party is required to pay penalty of
2% per month on the deficit amount from the date of presentation of instrument before the Sub-Registrar. The
Maximum Penalty is 200% of the stamp duty evaded amount.

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Q.24 What remedy is available to the parties, in case they do not agree with the true market value of the property
as determined by Collector of the District?
Ans. The parties can go for appeal to the Deputy Inspector General of Registration and Deputy Controller of
Stamps of the concerned region under Section 32B, of Bombay Stamp Act, 1958.
Q.25 Is the decision in appeal given by the Deputy Inspector General of Registration and Deputy Controller of
Stamps binding on the parties? Can they go in appeal or revision against his order?
Ans. Yes, the decision given by the Deputy Inspector General of Registration and Deputy Controller of Stamps is
binding on the parties. There is no provision of appeal or application for revision against his order. However,
the parties can request C.C.R.A., if any question of law is involved. Any order passed by C.C.R.A. is binding
on the department.
Q.26 Agreements for sale attract stamp duty of Rs.20/- only as per Article 5(h) of Bombay Stamp Act, 1958? Why
then are the authorities insisting for payment of full stamp duty on such instruments as if there are conveyances?
Ans. It was observed by the Government that the parties with a view to evade stamp duty were executing only
simple agreements to sell by paying stamp duty of Rs.20/- only. Thereafter owners/sellers of immovable
property in pursuance of such agreements were handing over the possession of the property, Such as flats,
shops, offices, godowns, etc. to the purchasers without execution the conveyances at all, thereby not only
evading the payment of proper stamp duty but also adversely affecting their legal entitlements. In order to
plug this loop-hole which was responsible for huge loss to public exchequer, Government has introduced an
amendment to Article 25 of Bombay Stamp Act, 1958 which covers the instruments of conveyance, by
inserting explanation to Article 25 which states that where in the case of agreement to sell an immovable
property, the possession of any immovable property is transferred or agreed to be transferred to the
purchaser before the execution, or at the time of execution or after the execution of such agreement, then
such agreement to sell will be deemed to be a conveyance and stamp duty thereon will be levied accordingly.
When subsequently, conveyance is executed in pursuance of such agreement of sale, the stamp duty, if any,
already paid on such agreements will be set off towards the total stamp duty leviable on conveyance. Payment
of proper stamp duty on such agreements which are deemed as conveyances will give the flat purchasers
advantage of paying the stamp duty on market value at the time of entering into an agreement of sale,
compared to the amount of stamp duty payable on market value at the time of executing conveyance, which
normally takes place after the lapse of time, by which time the market value would have considerably
appreciated leading to increase in the amount of stamp duty payable. Now let us take the practical difficulties
as to why people do not go for conveyance. The said difficulties are:-
(1) Non co-operation of the parties executing the instrument.
(2) High rates of stamp duty.
In fact earlier the rate of stamp duty was:-
(a) first Rs. 50,000/- 10%
(b) next Rs. 50,000/- 12%
(c) balance amount 15%
Q.27 Which Articles indicates the rates of Stamp Duty on instruments like Affidavit, Agreement, Hypothecation,
Issue of Shares, Conveyances, Exchange, Gift, Indemnity Bond, Lease, Mortgage, Partition, Partnership
and Power of Attorney?
Ans. The rates of Stamp Duty on 62 types of instruments are indicated in the Articles of Schedule 1 appended to
the Bombay Stamp Act, 1958. Some of the important instruments with the Articles applicable to them are
listed below.
DESCRIPTION OF INSTRUMENTS ARTICLE APPLICABLE
Affidavit 4
Agreement 5 [H]
Hypothecation 6
Issue of Shares 17
Conveyances 25
(including Agreement to sell immovable property)
Exchange 32
Gift 34
Indemnity Bond 35
Lease 36

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Leave & Licence 36A
Mortgage 40
Partition 46
Partnership 47
Power of Attorney 47
Q.28 What is meant by adjudication of instruments? Which authority is to be approached for adjudication of instru-
ments? What is the amount of fees required to be paid for adjudication? What documents are to be enclosed
while submitting application for adjudication?
Ans. Section 31, of Bombay Stamp Act, deals with the adjudication of the instruments. Adjudication means deter
mining the chargeability of stamp duty on instruments. The Authority to be approached is the Collector of Stamps
appointed in each District. Application for adjudication should be accompanied by a true copy or an abstract
of the instrument and also with such affidavit or any other evidence as may be necessary to prove that all facts
affecting the charge ability of the instrument have been truly setforth in the instrument along with the proof of
payment of Rs. 100/- as adjudication fee. Adjudication can be done both for signed as well as unsigned documents.
The parties have a right to challenge the valuation if the same is in excess in the value as mentioned in the
agreement.
Q.29 Is the chargeability of stamp duty determined by the Collector of Stamps in adjudication final? Can a person go in
an appeal against the order passed by the Collector of Stamps? Is there any time limit for filing the appeal?
Ans. The chargeability of stamp duty on the instrument as determined by the Collector of Stamps is not final.The person
affected by the order of the Collector of Stamps can go in appeal to the Chief Controlling Revenue Authority, as
provided in section 53 of the Bombay Stamp Act, 1958. Though there is no time limit prescribed for the filing of an
appeal, it will be desirable to file the appeal at the earliest to avoid complications.
Q.30 Why do the authorities insist on disclosure of relevant facts and circumstances to be fully and truely set forth in the
instrument?
Ans. Section 28 of the Bombay Stamp Act, 1958 casts the duty on the executants to disclose and truely set forth
relevant facts and circumstances in the instruments. This helps in finding out the types of transactions involved in
the instruments which in turn helps in the determination of proper stamp duty payable on such instruments. Duty
is not payable on the title or the heading given on the top of the instrument but on the recitals as stated in the
instruments.
Q.31 Why are the parties penalised for not stating the relevant facts and circumstances in the instruments?
Ans. The parties are penalised for not stating true facts and circumstances in the instruments, since non-disclosure of
relevant facts and circumstances lead to evasion of stamp duty.
Q.32 What penalty can be inflicted for not setting forth all the facts and circumstances in the instrument which affects its
chargeability?
Ans. Any person which also includes person employed or concerned in preparation of the instrument who with intent to
defraud the Government, executes any instrument without setting forth therein the full and true facts or makes any
false statement or does any other act calculated to deprive the Government of any duty or penalty under the
Bombay Stamp Act, can be prosecuted under the provisions of section 62 of the Bombay Stamp Act.
Q.33 What penalty is inflicted on parties for evasion of stamp duty?
Ans. In addition to recovery of deficit stamp duty, the Collector of Stamps had the power to recover the penalty from the
parties upto 10 times the amount of evaded stamp duty in terms of provisions contained in sub-section 1(b) of
Section 39 of Bombay Stamp Act, 1958. After the state finance bill is approved the penalty shall be charged at a
uniform rate of 2% per month the maximum penalty is 200% of the Stamp Duty amount. In addition, the parties can
also be prosecuted under section 42 of the Bombay Stamp Act.
Q.34 How is the evasion of Stamp Duty detected?
Ans. The Collector of Stamps, if he has reason to believe that all or any of the instruments specified in Schedule-
0I, of the Bombay Stamp Act have not been charged or incorrectly charged, he may himself or through his
authorized officer enter upon the premises and inspect such instruments and take such notes and extracts as he
may deem necessary and if necessary he may seize and improved such instruments under Section 33 of the
Bombay Stamp Act. The Collector of Stamps is further authorized not only to collect deficit stamp duty but penalty
as well, which will be at a uniform rate of 2% per month which can be on amount not exceeding 200% of the evated
Stamp Duty.
Q.35 What is meant by impounding of instruments?
Ans. Every person having by law or consent of parties authority to receive evidence and every person in charge of

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a public office before whom any instrument chargeable with Stamp Duty is produced or comes in the performance
of his functions, shall if it appears to him that instrument is not duly stamped, impound the same, irrespective
whether the instrument is not valid in law. Such impounded document is required to be forwarded to the Collector of
Stamps for recovery of deficit stamp duty in addition to penalty at the rate of 2% per month duty evaded amount.
The maximum penalty is 200% of the Stamp Duty evaded amount.
Q.36 How is the adjudication of stamp duty done?
Ans. As per section 31, the parties are required to file the original instrument (signed or unsigned) with the stamp duty
officials and pay the prescribed fee of Rs.100/-. The duty is levied in the agreement value or the market value
whichever is higher. The application has to be submitted to the authorities along with
a] Original instrument with 2 Xerox copies.
b] Information in Form II of the Bombay Stamp determination of true market value of the property Rules 1981 in the
form of affidavit on a stamp paper Of Rs.20/- duly notarized.
Q.37 Is it true that in case of transfer of flat under an agreement in Co-operative Housing Society which is not duly
stamped and registered, transfer of membership will be treated as invalid?
Ans. The abovesaid issue is a controversial one.The transfer of flat under an agreement which is not duly stamped and
registered cannot be treated as invalid in view of the judgements given by the Maharashtra Co-op. Appellate Court
in the case of Pravinchand and Meghji Gala v/s Shankar Darshan Co-op. Housing Society Ltd. Wherein it was
held that ..... The society cannot have a concern regarding stamp duty payable for transfer and that cannot be a
ground for giving consent to the transfer by the society. It is to be noted that the society is not concerned with a
penalty or imposition of additional stamp duty, if any, under the said law as it would be borne by the transfer if so
agreed between the parties. Further in the case of Mrs. Chandrika Mehta V/s. Indus Co-operative Hsg. Soc. Ltd.,
before the Deputy Registrar of Co-operative Societies ‘A’ Ward, Bombay the Registrar has given that non payment
of stamp duty cannot be used as ground for refusing or refraining the admission.The willingness to execute an
Indemnity Bond for the stamp duty as assured by the Appellant appears to be a positive gesture and it is expected
to meet a Co-operative gesture in reciprocation. Further the agreement cannot be treated as invalid if not registered
on account of the judgement pronounced by Justice Mrs. Sujata Manohar in the case of Usha Arvind Dongre V/s
Suresh R. Kotwal 1990 report in M.L.J. Page 306 wherein it was held that, the title of the flats in a housing society
remains with the society and the only right to occupancy of the property flows from ownership to share and such
share does not become an immovable property and thus transfer does not require registration. Thus in view of the
aforesaid judgement non-payment of stamp duty and registration charges does not invalidate the agreement.
However on 18th February 1994, the Office of the Commissioner of Co-operation has issued a circular stating that
the Managing Committee of the Society should satisfy themselves that the parties have paid the stamp duty. The
circular further goes on to add that the parties should also compulsorily register the flat. Another circular dated 8th
July 1996 has also been issued by the Commissioner for Co-operative reconfirming/clarifying the contents of the
circular dated 18th February 1994. The circular dated 8th July expressly states that stamp duty and registration fee
must be paid the parties. The paras in the above circulars pertaining to registration appears to be in violation of the
provisions of Section 41 of the Maharashtra Co-operative Societies Act.
Q.38 As the cost of flat is required to be paid in installment as per agreement whether the stamp duty can be recovered
in part at the time of payment of such installments instead of making full payment at the time of entering into the
agreement?
Ans. No. Stamp duty cannot be paid in installments. Various Chamber Associations have made suggestions and
representations to the stamp authorities in this regard. However till date no effort is made by the stamp authorities
towards implementation of the same.
Q.39 In case where the builder sells a flat to an individual in a building where the society is not formed and the document
is not stamped and the individual resells the flat to another persons who pays the stamp duty. The builder confirms
the said agreement and thereafter the society is formed. The purchaser becomes a member of a society. Whether
the original purchaser in future will be liable to pay stamp duty and whether stamp duty can be charged on the flat
and whether the first purchaser can be forced to pay the stamp duty by the Government or it will be have to be borne
by the second purchaser again who is the present owner of the flat?
Ans. The original purchaser will be liable to pay stamp duty on the fair market value prevalent at the date of the
document as determined by the stamp authorities as stamp duty is paid on each transaction. However, the
reply is subject to the confirmation of the Hon’ble Supreme Court of India. In the question under consideration in our
opinion person is responsible to pay stamp duty on only his own purchase transaction and hence the second
purchase in our opinion will not be liable to pay the unpaid stamp duty of the first purchaser.

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Q.40 How is the market value of a property determined by the Stamp Authorities over different period of times?
Ans. The Stamp Authorities have fixed values of properties for different localities based on the information accumulated
by them. Thereafter the value is decided by them on percentage basis for earlier years. On 14th August 1995 the
Bombay Stamp (Detection of Market value of property) Rules 1995 have been formed, The Chief Controlling Rev-
enue Authority (C.C.R.A) shall by an order issue annual statement of rates showing average rates of land and
building situated in every Tahsil, Municipal Corporation and local body area and every year on 1st day of January
taking into account the average rates of land and building prepared and submitted to him by the joint director of town
planning and valuation Maharashtra State. This implies that normally every year the property rates will be in-
creased.
Q.41 Does the value of the flat increase if the number of floors in the building are more?
Ans. Yes, it is a policy decision of the stamp authorities that if the building is of more than five floors, then the building
must compulsorily have a lift. The stamp authorities increase the value of the flat having regards to the fact as to
where the property is situated. However the 2003 Ready Reckoner mention that 5% deduction in market Value of
the building is of four floor and does not have a lift.
Q.42 On what basis (carpet Built up Super built up) are the rates fixed by the stamp authorities?
Ans. The stamp authorities have fixed the rates of stamp duty purposes on built-up area basis.
Q.43 How will a person know the built up area of his flat if the builder has allocated the flat on carpet areas basis?
Ans. Stamp Authorities add 20% area to arrive at the built up area. Even of the writes uper built up area the Stamp
authorities recover Stamp Duty in the built up area.
Q.44 Is the area of the balcony to be included while calculating the area?
Ans. Yes, in our opinion the area of balcony has to be included while calculating the area of flat.
Q.45 Will the Sub-Registrar also revalue the price when the document is submitted for registration?
Ans. When parties register their document the Sub-Registrar charges a fixed fees of 1% of the consideration subject to
a maximum of Rs. 30,000/-. The Sub-Registrar will issue a notice telling the parties to pay the difference in Stamp
duty if the duty has not been paid as per the valuation booklet prepared by the Dy. Director of Town Planning and
Valuation. The party has the option to pay the amount within thirty days. If the party does not pay the amount then
the Sub-Registrar will refer the matter to the Town Planning Department.
Q.46 Is it not possible for the Stamp Office and the Sub Registrar to co-ordinate and publicly announce the approximate
market rates of the ownership flats locality wise for purpose of levy of stamp duty and registration charges for the
guidance of the public?
Ans. The prescribed area rates are available with the Sub Registrar’s Office and if an attempt is made parties are shown
the rates. However I would like to state that each property has its own merits and demerits depending upon its
situation, surrounding etc. Thus the rates cannot be generalised. A CD of the market value of properties is available.
The stamp authorities invite the views of various associations connected with property matters before reparing the
ready reckoner.
Q.47 We have been given to understand by the stamp office that there is locality wise valuation based on which valuation
of flats is made. This basis appears to be probably wrong as in one locality, there may be buildings which may be
dilapidated or more than 40/50 years old. In the same locality there may be new building as also prestigious
buildings or towers. Naturally these types of buildings could not have the same valuation. Can you enlighten us
as to how market valuation is done by the stamp office in such cases?
Ans. I agree with the reasoning given by you and accept the fact that two buildings situated in the nearby locality may
have different values as the value depends upon various factors for e.g. rate per sq. ft. in Neelkanth Valley Ghatkopar
(E), is much higher than the rate per sq. ft. in the nearby building. Thus at the time of valuation objections raised
by the parties can be considered before arriving at a value after giving due weightage to the objections raised. In
such cases the parties should insist on referring the matter to the town planning department, if the market value is
higher than the agreement value.
Q.48 Whether the transfer of residential flats to tenants is permitted on the basis of 108 months rent. The landlord may
like to get out of the picture and dispose off the flats to the tenants then what would be the valuation in such cases?
Ans. In the case of properties which are transferred subject to tenancy the objections should be made to the stamp
authorities so that the same may be considered. It is a general view that properties, where there are genuine
tenancy litigation normally fetch less than the market value. The Stamp Authorities will value the property at 108
months rent plus construction cost or the agreement value whichever is higher. The authorities also insist for
electricity bill, rent receipts, etc. to prove the tenancy or the agreement value whichever is higher.

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Q.49 From the wealth tax point of view, the valuation is linked with Municipal Property Tax and then there are licensed
valuers whose valuation report is acceptable to the department. In such cases where valuation report exists stamp
duty can be levied on the basis of valuation in the agreement or the valuation by licensed valuer?
Ans. As regard, valuation of the property for wealth tax and gift tax purposes I state that the government is adopting
concessional rates for arriving at the valuation either as per Schedule III for Wealth Tax purposes or Schedule II for
Gift Tax purposes. However, the said valuation will not be considered by the Stamp Duty authorities and S t a m p
Duty is levied on the fair market value of the property as decided by the Stamp Authorities.
Q.50 What is the difference between Stamp Duty and Registration?
Ans. Stamp Duty Department is constituted for collecting the revenue due to the Government. It is a sort of taxing
authority. Whereas, Registration is quite different. Registration charges are collected for keeping the records of the
documents. Hence both are totally different. Stamp Act varies from State to State. Indian Registration Act, 1908 is
a Central Act which is a common for all the States of India.
Q.51 Does the agreed party have right to file an appeal against the orders of the Collector? If so under which Section and
in which court?
Ans. Any person aggrieved by any order determining the market value under the sub-section (3) of Section 31 or under
Section 32-A or any other authority imposing any penalty under Section 32-A may within sixty days from the date
of receipt of such order by an application in writing (accompanied by such fee not exceeding rupees one hundred,
as may be prescribed by rules made by the State Government) require the Officer passing such order to draw up a
statement of the case wherein such order is passed and to refer for decision the question of market value of the
property in respect of such order has been passed the proper stamp duty leviable thereon and the proprietary of
imposing the penalty.
a] To the Bombay City Civil Court if such property is situated in Greater Bombay and
b] To the Court of Civil Judge (Senior Division) having ordinary jurisdiction, if it is situated elsewhere.
Q.52 What was the object of ordinance dated 29th August, 1988 which has become an Act on 19th December, 1988.
Does it supersedes the earlier notification?
Ans. While referring to the ordinance dated 29th August, 1988 which has become an Act on 19th December, 1988 it was
linked with the price of the flats. It could be divided broadly into two parts. First part is applicable to new purchase
or sale of flats and second part refers to the cases of a Co-Operative Society where registration is still pending,
where flats are purchased on ownership basis.
Q.53 What are the consequences of under valuation of document?
Ans. It must be noted that if the collector has reason to believe that the instrument does not mention the true market value
and such instrument has already been presented for registration, he can take steps for recovery of the duties by
coercive measures only after giving reasonably opportunity to the opposite party of being heard. If the collector
determines that the proper stamp duty has not been paid penalties can be levied on such instruments. The penalty
can be levied at 2% per month for the period of default which can be upto 200% of the stamp duty evaded amount.
Till the time the proper stamp duty has not been paid as stated in this section the instruments are liable to be
impounded.
Q.54 What are the important judgments which refer to determination of market value?
Ans. Some of the judgements which can be of assistance in determining the market value are: 1) Reghubans Narain Vs.
Government of U.P. (AIR 1967 SC 465) which arises out of Land Acquisition Act where the Supreme Court has held
that market value on the basis of which consideration is payable under Section 23 of the Act means, the price that a
willing purchaser would pay to the willing seller for a property having due regard to its existing advantage and its
potential possibilities laid out in its most advantageous manner excluding any advantages due to the carrying out of
the scheme for the purpose for which the property is compulsorily acquired.
Q.55 In a welfare society what should be the approach of a common man or an assessee while paying the stamp duty?
Ans. No doubt, it is the duty of the common man and assessee to pay the taxes to the Government when they are just
and reasonable. However, even the Supreme Court of India has stated that it is the duty of the assessee to pay the
taxes to the State. At the same time, it should be remembered that when it is beyond the capacity of common man
to pay the taxes he cannot be forced to do so. It will be worthwhile to remember that the House of Lords have stated
that if there be a means of evading stamp duty. So much the better for those who can make it. It is no fraud upon
the crown. It is a thing which they are perfectly entitled to do.
Q.56 What is meant by Market Value? What points should be taken into consideration to determine the Market Value?
Ans. Market Value means what a willing purchaser is prepared to pay to a willing seller. In determining the market value
the following points must be considered.

372 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 19 Stamp Duty
(1) Sale deed nearest to the date;
(2) Potentialities which the land may be put to should be considered;
(3) Belt - the belt dept., can fetch comparable value, the greater of the land lesser the value of the land;
(4) Size of the plots may also determine the market value;
(5) Guess work and Estimation- This plays the major role in market value. That the price may rise in near
future can also influence the market value;
(6) Comparable Units of Land- The land nearest to land in question and its value together its value its
advantages may also determine the market value;
(7) Reservation- Any reservation made by local authorities can influence the market value. For example
reservation for garden;
(8) Frontage- The situation of land in question can also determine its value. The land without having any
access may fetch less value.
(9) Purpose- Purpose to which the land may be used may also influence the market value.
Q.57 If the flat is in an old building; and the flat has been purchased in the year 1993 what should be the method
of valuation from the Stamp Duty point of view?
Ans. If the flat is in an old building constructed prior to 1985 then a request should be made to the authorities who are
deciding the market value (Office of the Superintendent of Stamps, Town Planners Office, Deputy Inspector General
of Registration Enforcement, Additional Deputy General of Registration) that the valuation should be done on the
basis of land plus building cost. It is our experience that the valuation arrived at by giving depreciation for old
construction. Under some cases the valuation is less by 50% also. This will result in substantial lower valuation of
the flat. It may be emphasized that valuing the flats on land cost and building cost basis has been stopped recently.
See the irony cases, under amnesty cases have been accepted in this manner but the valuation today is not done
on this basis. In any case parties can include this point in the grounds of appeal. However, the parties should make
it a practise to request the authorities to value the flat on the above said basis. We may add that at present the
practise of valuing the property on land cost plus construction cost have been stopped now by the authorities.
Q.58 What should be the procedure for payment of stamp duty if the document has not been adequately stamped and
had been executed about three months ago? What is the position if the document has been executed one year
ago?
Ans. The applicant should apply to the Collector under Sec.40 of the Bombay Stamp Act and should submit the original
agreement with two Xerox copies of the same. The applicant should also give reasons why he could not pay the
stamp duty before the execution of the document. In all such cases the Collector may not impound the document
and might instead of proceeding under Sec.33 and/or Sec.39 of the Bombay Stamp Act may proceed to rectify the
same as per the provision of Sec.41 of the Bombay Stamp Act. The Collector can recover the stamp duty amount
under Sec.40 and can endorse the instrument as per Sec.41 of the Bombay Stamp Act and shall certify that proper
stamp duty has been paid. On such endorsement the document will be admissible in evidence and may be
registered and acted upon and the authenticated as if it has been duly stamped and shall be delivered to the person
who produced the document. If the document has been executed one year ago then the collector will impound the
document and shall proceed under Section 33 and/or Section 39 of the Bombay, Stamp Act. The penalty perviously
was from Rs. 5/- to an amount not exceeding ten times the amount of the proper duty. However now as per the
recent amendment 2 % penalty per month will be levied by the authorities.
Q.59 Can one obtain refund if the agreement has not been signed and the parties have paid the stamp duty?
Ans. When any person possessing stamp or stamps in his possession which have been spoiled or rendered unfit or
useless for the parties intended or the person does not require immediate use of the said stamps then such person
should deliver the above said stamps to the Collector. The person has to make an application under Sec. 52 of the
Bombay Stamp Act and the person should also submit the affidavit mentioning the reasons for which the stamps
had been purchased and the reasons why the refund application is being made. I would like to inform that if the
applicant can convince the Collector then refund of the stamps could be obtained only if:
(1) The application is made within six months from the date of the purchase of stamps.
(2) The stamps should have been purchased by such person with a bonafide intention.
(3) None of the parties should have signed the paper on which the stamps have been fixed.On receipt
of such application the Collector is empowered to refund to the said person the value of said stamp
deducting there from said amount as prescribed by the competent authorities. The maximum penalty
would be 200% of the Stamp Duty amount.

Q.60 As regards the payment of stamp duty is the Law of Limitation applicable to the purchase of flat in a Co-operative
Society?

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 373
Chapter - 19 Stamp Duty
Ans. No, There is no Law of Limitation applicable for purchase of flats in a Co-operative Housing Society unless such
sale deed is registered with the Sub-Registrar of Assurances. If the sale deed is registered with the Sub-Registrar
of Assurances then the Law of Limitation is eight years from the date of registration of the sale deed.
Q.61 Does one have to pay the Stamp Duty in case of death of a member of a Co-operative Housing Society and the flat
is being is transferred to the legal heir of the member?
Ans. No, Stamp Duty has not to be paid when there is transmission of shares. Therefore when the flat is transmitted in
the name of the legal heir the question of payment of stamp duty will not arise.
Q.62 If a document is being executed out of Maharashtra then when should the stamp duty be paid to the authorities?
Ans. As per the provisions of Sec18 of the Bombay Stamp Act. Stamp duty has to be paid within three months after it has
been received in the state.
Q.63 Will Stamp Duty have to be paid if there is a deed of family settlement and a flat is transferred amongst family
members?
Ans. Yes, As per the provisions of Bombay Stamp Act, Stamp duty will have to be paid on a deed of Family Settlement.
Q.64 Will stamp duty have to be paid if the flat is gifted by a donor?
Ans. Yes, Stamp Duty will have to be paid if the flat is gifted by the donor.
Q.65 Will Stamp Duty have to be paid as on a conveyance in case of resale of flat, if the document has been executed
prior to 10-12-1985 the vendor has not handed over possession of the flat to the purchaser?
Ans. No, In my opinion the Stamp Duty will not have to be paid as on a conveyance if the transaction has occurred prior
to 10-12-1985. It will not make any difference if the possession has been transferred by the agreement to sale
executed prior to 10-12-1985. We may add that the Chief Controlling Revenue Authority has also given the same
view in the case of Bank of Maharashtra, Bombay v/s.Superintendent of Stamps. Bombay in Appeal Number S22
of 1990. However as of date Stamp authorites are taking agreements of sale perior to 10-12-85 as a conveyance and
are reducing Stamp Duty in such documents as a conveyance..
Q.66 The flat in a Co-operative Society was registered by the parties with the Sub-Registrar of Assurances. The said
deed was returned to the parties at a later date it was found that the parties had not paid proper stamp duty. Can the
Stamp Authorities recover stamp duty in such case?
Ans. As per the information made available to us the Revenue Department has advised the stamp authorities that it will
not be legally feasible for the collector to recall documents which have already been stamped, registered and
returned to the party with a view to re-adjudicate Stamp Duty. Legally speaking theauthorities can initiate proceed-
ings u/s 32A (5) within a period of ten years from the date of registration of the document.
Q.67 Is the decree of final order of a civil court by which immovable property is transferred be liable to be stamped as a
Conveyance?
Ans. Yes, After the amendment of Article 25 of the Bombay Stamp Act, the definition of conveyance has been widened,
in view of the amendment decree or final order of the court by which immovable property is transferred is liable to
be stamped as a Conveyance.

Q.68 In case of resale of the flat who has to pay the stamp duty, the purchaser or the seller?
Ans. The parties can themselves decide who shall pay the stamp duty. If nothing is mentioned in the agreement then as
per Section 30 of the Bombay Stamp Act if the transaction relates to resale of flats then the stamp duty will have
to be paid by the purchaser.
Q.69 Are orders made by the High Court under Section 384 of the Companies Act, 1956 in respect of amalgamation of
companies be liable for payment of stamp duty as on a Conveyance?
Ans. Yes, after the amendment made in 1993, the preview of Article 25D has been widened so as to bring orders
made by the High Court under Sec.384 of the Companies Act 1956, in respect of amalgamation of Companies.
Therefore stamp duty as on a Conveyance will have to be paid on such orders.
Q.70 In whose name should the stamp paper be purchased? Can the client execute the document on a stamp paper
purchased by an Advocate?
Ans. As per Sec.34 of the Bombay Stamp Act, the stamp papers should be in the name of one of the parties who has
signed the documents. Therefore the stamp paper should be purchased in the name of one of the parties who would
be signing the instruments. If the stamp paper has been purchased in the name of an Advocate, C. A., etc. then
such instrument shall be treated as an instrument not duly stamped and shall be inadmissible in evidence.
Q.71 Will stamp duty be payable in the below mentioned cases with regard to transfer of flat where there is change of
entity from

374 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 19 Stamp Duty
(a) Private Limited Company to Public Limited Company,
(b) Partnership Firm to Private Limited Company
(c) Proprietary concern to Partnership Firm & vice versa?
Ans. As per the information made available to us the stamp authorities will recover stamp duty as on a conveyance in
each of the above mentioned cases. However, in my opinion the above view is not correct.
Q. 72. On What basis depreciation for old R.C.C. buildings is given in the city of Mumbai ?
Ans. Depreciation is given depending on the age of the building. The same is as under :-
Age of building Depreciation Age of building Depreciation
Upto 5 years Nil 6 to 10 years 10%
11 to 20 years 20% 21 to 30 years 30%
31 to 40 years 40% 41 to 50 years 50%
51 and above 60%
However if the value arrived at is less than the value of the developed land than the value of the developed land has
got to be taken as the market value of property.
Q. 73. How it is valuation done of row–houses or if it is having an R. C. C. slab?
Ans. If the area of row – house is more than 50 sq. mtrs. then in addition to the rate as mentioned in residential zone
where the property is situated one must add 25% to the value of the Residential premises to arrive at the value of
the row houses if it is having an RCC Slab.
Q. 74. How it is valuation done of row – houses or if it is not having an R. C. C.slab?
Ans. The area of row – house is more than 50 sq. mtrs. then in addition to the rate as mentioned in residential zone
where the property is situated one must add 10% to the value of the Residential premises to arrive at the value of
the row houses if it is not having an RCC Slab.
Q. 75. What rate should be taken for medical as well as premises taken by Bank?
Ans. The rate as applicable to offices of the particular locality where the property is situated should be taken as the
market value of property. Of course the Stamp Duty rate for the city of Mumbai is 10% for such type of properties.
Q. 76. What would be the rate for shops which are not facing the road?
Ans. A reduction of 30% in the market value of properties is given if the shop is not facing the main road.
However if the rate of office is higher than the rate for office will have to be taken.
Q.77. How will valuation be done for shop which are below the ground floor level?
Ans. A reduction of 20% in the market value of properties is given if the shop is below the ground floor level.
Q. 78. How will valuation be done for shops which are in Basement or in Mezzanine floor?
Ans. A reduction of 40% in market value of properties is given if the shop is in the Basement or in Mezzanine floor.
Q. 79. How will valuation of terrace/ open space of flat/ shop be done?
Ans. On 40% of the value of flat/ shop or terrace/ open space adjacent to flat/ shop would be valued.
Q. 80 If the shopping centre has centrally air conditioned facilities than how much value has to be added to the value as
mentioned in the ready reckoner?
Ans. In the property is situated in Bombay Municipal Corporation, Pune Municipal Corporation, Thane Municipal Corpo-
ration or Navi Mumbai Municipal Corporation then 25 percent value has to be added to the value as mentioned in
Column No. 4 of ready reckoner. For other areas 15 percent value has to be added to the value as mentioned in
ready reckoner.
Q. 81 If the flat is on the fourth floor and the building does not have a lift. How much reduction in market value
would be available in such cases?
Ans. In such cases, reduction of 5 percent in the market value of property would be available.

DEED OF RECTIFICATION
It is an open secret that when a Flat Purchaser wants to go for a different
flat in a project of the same builder then Stamp duty at times is concealed
by executing deed of rectification.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 375
Chapter - 19 Stamp Duty

19.5 Stamp Duty

2007 Market Value of Properties for the year 2007 in Sq. Meter (1 Sq. Meter = 10.76 Sq.
Feet.)

ZONE & PLACE LAND VALUE (I) RESIDENCE (II) OFFICE (III) SHOP (IV) INDUSTRIL (V) INDUSTRIL
(1) MUMBAI TALUKA
HIGHEST VALUE
17/118A MAHIM DIV PROPERTY SITUATED AT KOHINOOR MILL
RATE 2006 29,250 64,800 70,200 87,000 75,000
RATE 2007 1,81,500 2,90,00 3,62,500 4,35,000 2,90,000

12/93B PROPERTY SITUATED AT ELPHINSTONE MILL

RATE 2006 30,300 67,200 84,600 1,03,200 81,600
RATE 2007 1,40,600 2,25,000 2,81,000 3,37,500 2,25,000

LOWEST VALUE
11/85 PAREL DIV. BPT RAILWAY LINE
RATE 2006 7,500 25,600 47,000 52,500 41,500
RATE 2007 7,900 26,900 49,400 55,100 43,600

10/78B MAZGAON DIV. BPT RAILWAY LINE

RATE 2006 10,400 30,800 46,000 50,000 30,800
RATE 2007 10,900 32,300 48,300 52,000 32,300

(2) ANDHERI TALUKA,

HIGHEST VALUE
22/140A CARTER ROAD
RATE 2006 75,200 1,04,500 1,10,000 1,48,000 1,04,500
RATE 2007 86,500 1,20,200 1,26,500 1,70,200 1,20,200

22/138 ANDHERI TALUKA, KRISHNA CHANDRA MARG

RATE 2006 66,500 92,400 1,22,000 1,73,500 1,00,000
RATE 2007 59,800 97,000 1,28,100 1,82,200 1,05,000

LOWEST VALUE
48/234 ANDHERI TALUKA, MADH VILLAGE
RATE 2006 4,850 12,600 21,000 30,500 20,000
RATE 2007 5,100 13,200 22,100 32,100 21,000

54/254 ANDHERI TALUKA , MAROSHI VILLAGE

RATE 2006 7,500 19,500 22,000 37,500 22,000
RATE 2007 7,900 20,500 23,100 39,400 33,100

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 Chapter - 19 Stamp Duty

BORIVALI TALUKA
HIGHEST VALUE
(3) 56/259 SWAMI VIVEKANAND ROAD
RATE 2006 16,800 31,200 37,800 74,000 31,200
RATE 2007 18,500 34,300 41,600 81,400 34,300

60/283 BORIVALI TALUKA, SWAMI VIVEKANAND ROAD

RATE 2006 13,800 29,500 40,000 70,000 29,500
RATE 2007 17,500 32,500 44,000 77,000 32,500

LOWEST VALUE
67/320 BORIVALI TALUKA YERANGAL AKSHA BEACH AND MARVE
RATE 2006 5,300 13,800 19,800 27,000 13,800
RATE 2007 5,600 14,500 20,800 28,400 14,500

LOWEST VALUE
68/322 BORIVALI TALUKA YERANGAL AKSHA BEACH AND MARVE
RATE 2006 4,850 12,600 19,800 27,000 12,600
RATE 2007 5,100 13,200 20,800 28,400 13,200

(4) KURLA TALUKA

HIGHEST VALUE
103/496 GHATKOPAR, VIKROLI, MAHATMA GANDHI ROAD
RATE 2006 24,250 40,400 52,000 85,000 40,400
RATE 2007 26,640 44,400 57,200 93,500 42,400

100/471A DEONAR KURLA, V. N. PURAV MARG

RATE 2006 13,750 30,600 32,800 42,000 30,000
RATE 2007 32,400 60,000 75,000 90,000 60,000

LOWEST VALUE
92/422 KURLA TALUKA, V.N. PURAV MARG
RATE 2006 4,850 12,600 15,500 22,500 15,500
RATE 2007 5,080 13,200 16,300 23,600 16,300

100/472 TALUKA KURLA, GHATKOPAR MANKHURD ROAD

RATE 2006 4,900 12,700 14,500 19,000 14,500
RATE 2007 5,120 13,300 15,200 20,000 15,200

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 377
Chapter - 19 Stamp Duty

12. THE STAMP DUTY RATES OF PROMINENT LOCATIONS ARE AS UNDER:

ZONE & PLACE

LAND VALUE (I) RESIDENCE (II) OFFICE (III) SHOP (IV) INDUSTRIL (V) INDUSTRIL
HIGHEST VALUE
7/65A PEDDAR ROAD
RATE 2006 1,09,350/- 2,02,000/- 2,10,,500/- 2,40,500/- 2,02,000/-
RATE 2007 1,20,300/- 2,22,200/- 2,31,600/- 2,64,600/- 2,22,200/-

LOWEST VALUE
7/60 PEDDAR ROAD
RATE 2006 1,00,000/- 1,85,000/- 2,30,500/- 2,57,100/- 1,85,000/-
RATE 2007 1,15,200/- 2,12,800/- 2,65,100/- 2,95,600/- 2,12,800/-

HIGHEST VALUE
12/87 LOWER PAREL
RATE 2006 48,200/- 89,100/- 1,05,000/- 1,52,400/- 89,100/-
RATE 2007 55,500/- 1,02,500/- 1,20,800/- 1,75,300/- 1,02,500/-

LOWEST VALUE
12/91E LOWER PAREL
RATE 2006 24,350/- 60,000/- 66,000/- 72,000/- 60,000/-
RATE 2007 60,000/- 92,500/- 1,15,000/- 1,39,000/- 92,500/-

HIGHEST VALUE
7/66B, 7/66D WALKESHWAR
RATE 2006 1,03,900/- 1,92,000/- 2,02,500/- 2,18,000/- 1,92,,500/-
RATE 2007 1,09,100/- 2,01,600/- 2,12,600/- 2,28,900/- 2,02,100/-

LOWEST VALUE
7/66C WALKESHWAR
RATE 2006 98,750/- 1,82,400/- 1,92,500/- 2,07,100/- 1,83,000/-
RATE 2007 1,03,700/- 1,91,500/- 2,02,100/- 2,17,500/- 1,92,200/-

HIGHEST VALUE
8/70B MAHALAXMI
RATE 2006 47,600/- 88,000/- 1,24,000/- 1,36,500/- 88,000/-
RATE 2007 50,000/- 92,400/- 1,30,200/- 1,43,300/- 92,400/-

LOWEST VALUE
8/70C MAHALAXMI
RATE 2006 27,500/- 60,800/- 1,18,000/- 1,29,500/- 76,000/-
RATE 2007 28,800/- 63,900/- 1,23,900/- 1,36,000/- 79,800/-

378 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 19 Stamp Duty
HIGHEST VALUE
1/2 CUFFE PARADE
RATE 2006 79,200/- 1,46,300/- 1,66,000/- 1,77,000/- 1,46,300/-
RATE 2007 91,100/- 1,68,300/- 1,90,900/- 2,03,600/- 1,68,300/-

LOWEST VALUE
1/5 CUFFE PARADE
RATE 2006 71,700/- 1,58,900/- 1,92,500/- 2,31,500/- 1,58,900/-
RATE 2007 82,500/- 1,82,800/- 2,21,400/- 2,66,300/- 1,82,800/-

HIGHEST VALUE
2/16 MARINE DRIVE
RATE 2006 94,300/- 1,74,200/- 1,85,000/- 2,63,000/- 1,74,200/-
RATE 2007 1,03,700/- 1,91,600/- 2,03,500/- 2,89,300/- 1,91,600/-

LOWEST VALUE
5/43 MARINE DRIVE
RATE 2006 72,000/- 1,33,000/- 1,78,000/- 2,23,000/- 1,17,500/-
RATE 2007 75,600/- 1,39,700/- 2,86,900/- 2,34,200/- 1,23,400/-

HIGHEST VALUE
13/96 WORLI
RATE 2006 54,700/- 1,01,000/- 1,05,000/- 1,11,500/- 1,01,000/-
RATE 2007 62,900/- 1,16,200/- 1,20,800/- 1,28,200/- 1,16,200/-

LOWEST VALUE
13/95 WORLI
RATE 2006 45,200/- 83,500/- 1,03,000/- 1,31,,000/- 83,500/-
RATE 2007 52,000/- 96,000/- 1,18,500/- 1,50,700/- 96,000/-

HIGHEST VALUE
17/112 DADAR
RATE 2006 41,800/- 77,200/- 98,500/- 1,36,000/- 84,000/-
RATE 2007 48,000/- 88,800/- 1,13,300/- 1,56,400/- 96,600/-

LOWEST VALUE
17/116 DADAR
RATE 2006 25,000/- 51,200/- 59,500/- 81,000/- 70,500/-
RATE 2007 27,400/- 56,300/- 65,500/- 89,100/- 77,600/-

HIGHEST VALUE
103/496 GHATKOPAR
RATE 2006 24,250/- 40,400/- 52,000/- 85,000/- 40,400/-
RATE 2007 26,640/- 44,400/- 57,200/- 93,500/- 44,400/-

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 379
Chapter - 19 Stamp Duty
LOWEST VALUE
102/482 GHATKOPAR
RATE 2006 9,200/- 23,600/- 30,000/- 34,000/- 23,600/-
RATE 2007 11,000/- 28,300/- 36,000/- 40,800/- 28,300/-

HIGHEST VALUE
121/558 BHANDUP – KANJURMARG
RATE 2006 10,700/- 22,800/- 27,300/- 33,500/- 24,000/-
RATE 2007 12,260/- 26,200/- 31,400/- 38,500/- 27,600/-

LOWEST VALUE
120/547 BHANDUP – KANJURMARG
RATE 2006 8,450/- 21,600/- 23,400/- 34,200/- 22,000/-
RATE 2007 9,670/- 24,800/- 26,900/- 39,300/- 25,300/-

HIGHEST VALUE
122/565 MULUND
RATE 2006 17,200/- 31,800/- 34,200/- 57,000/- 31,800/-
RATE 2007 19,765/- 36,600/- 39,300/- 65,600/- 36,600/-

LOWEST VALUE
123/568 MULUND
RATE 2006 9,850/- 25,300/- 27,500/- 34,500/- 26,000/-
RATE 2007 13,680/- 30,400/- 33,000/- 41,400/- 31,200/-

HIGHEST VALUE
22/140A BANDRA
RATE 2006 75,200/- 1,04,500/- 1,10,000/- 1,48,,000/- 1,04,500/-
RATE 2007 68,600/- 1,14,400/- 1,24,600/- 1,70,200/- 1,14,500

LOWEST VALUE
20/127 BANDRA
RATE 2006 38,100/- 63,500/- 78,000/- 1,00,500/- 70,000/-
RATE 2007 43,800/- 73,000/- 89,700/- 1,15,600/- 80,500/-

HIGHEST VALUE
27/159,26/157 SANTACRUZ
RATE 2006 48,400/- 67,200/- 1,22,000/- 1,23,000/- 80,000/-
RATE 2007 50,800/- 70,600/- 1,28,100/- 1,29,200/- 84,000/-

LOWEST VALUE
28/161 SANTACRUZ
RATE 2006 28,300/- 52,500/- 62,500/- 75,000/- 52,500/-
RATE 2007 29,800/- 55,100/- 65,600/- 78,800/- 55,100/-

380 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 19 Stamp Duty
HIGHEST VALUE
24/147 ANDHERI
RATE 2006 49,700/- 82,900/- 88,200/- 1,12,500/- 82,900/-
RATE 2007 57,200/- 95,300/- 1,01,400/- 1,29,400/- 95,300/-

LOWEST VALUE
39/200, ANDHERI
RATE 2006 17,500/- 39,000/- 61,500/- 88,500/- 40,000/-
RATE 2007 22,500/- 44,900/- 70,700/- 1,01,800/- 46,000/-

HIGHEST VALUE
38/193, JVPD
RATE 2006 47,300/- 78,800/- 81,000/- 1,20,800/- 78,800/-
RATE 2007 54,400/- 90,600/- 93,200/- 1,38,900/- 90,600/-

LOWEST VALUE
38/194, JVPD
RATE 2006 28,400/- 52,500/- 57,200/- 86,500/- 55,000/-
RATE 2007 29,800/- 55,100/- 60,100/- 90,800/- 57,800/-

HIGHEST VALUE
63/299, MALAD
RATE 2006 13,760/- 29,400/- 40,000/- 80,000/- 30,000/-
RATE 2007 17,400/- 32,300/- 44,000/- 88,000/- 33,000/-

LOWEST VALUE
64/314, MALAD
RATE 2006 8,200/- 21,000/- 26,300/- 35,500/- 26,000/-
RATE 2007 12,500/- 26,700/- 33,500/- 43,000/- 27,300/-

HIGHEST VALUE
57/266 BORIVALI
RATE 2006 16,800/- 31,200/- 39,600/- 74,000/- 31,200/-
RATE 2007 19,400/- 35,900/- 45,500/- 85,100/- 35,900

LOWEST VALUE
55/255 BORIVALI
RATE 2006 6,200/- 16,200/- 21,000/- 37,500/- 17,000/-
RATE 2007 6,500/- 17,000/- 22,100/- 39,400/- 17,900/-

HIGHEST VALUE
79/356 KANDIVALI
RATE 2006 13,500/- 28,900/- 35,000/- 59,000/- 28,900/-
RATE 2007 17,900/- 33,200/- 40,300/- 67,900/- 33,200/-

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 381
Chapter - 19 Stamp Duty
LOWEST VALUE
80/357 KANDIVALI
RATE 2006 7,700/- 20,000/- 26,300/- 35,500/- 20,000/-
RATE 2007 9,000/- 23,000/- 30,200/- 40,800/- 23,000/-

HIGHEST VALUE
114/541 POWAI
RATE 2006 17,300/- 38,500/- 42,900/- 55,000/- 38,500/-
RATE 2007 18,200/- 42,400/- 47,200/- 60,500/- 42,400/-

LOWEST VALUE
114/540 POWAI
RATE 2006 11,600/- 29,700/- 32,500/- 40,500/- 29,700/-
RATE 2007 16,000/- 35,600/- 39,000/- 48,600/- 35,600/-

HIGHEST VALUE
30/169A BKC
RATE 2006 8,800/- 20,000/- 26,000/- 37,000/- 22,000/-
RATE 2007 8,800/- 21,000/- 27,300/- 38,900/- 23,100/-

LOWEST VALUE
96/436A WADALA
RATE 2006 10,700/- 27,500/- 28,600/- 37,500/- 27,500/-
RATE 2007 14,220/- 31,600/- 32,900/- 43,100/- 31,600/-

HIGHEST VALUE
7/61 NAPEAN SEA ROAD
RATE 2006 1,00,000/- 1,85,000/- 2,30,500/- 1,57,000/- 1,85,000/-
RATE 2007 1,15,200/- 2,12,800/- 2,65,100/- 2,95,600/- 2,12,800/-

Irrespective of Price Stamp Duty

Commercial Properties
including Office, Shop, Godown, Garage
in Mumbai will be charged @ 5 % of the
market value of property

382 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 19 Stamp Duty
19.6 Rates of Stamp Duty

Market value of flat 1/5/2006 1/7/2004 1/5/2003 to 1/9/95 to 1/5/1993 to 10/12/85 to

inwards to 30.4.2006 30/6/2004 30/4/2003 31/8/1995 30/4/1993

Up to Rs.1,00,000/- 100 Nil Nil Nil 100 100

Between Rs.100001 100 05% of the 05% of the 05% of the 1% of the 1% of the
to 250000 Value Value Value Value Value

110000 100 550 550 550 1100 1100

120000 100 600 600 600 1200 1200
125000 100 625 625 625 1250 1250
150000 100 750 750 750 1500 1500
175000 100 875 875 875 1750 1750
200000 100 1000 1000 1000 2000 2000
225000 100 1125 1125 1125 2250 2250
250000 100 1250 1250 1250 2500 2500

Between Rs.250001 100+3% 1250+3% 1250+3% of 1250+3% of 2500+4% of 4000+4% of

to 500000 value value value value Above value value
Rs. 250000

260000 400 1550 1550 1550 2900 4400

275000 850 2000 2000 2000 3500 5000

300000 1600 2750 2750 2750 4500 6000

325000 2350 3500 3500 3500 5500 7000

350000 3100 4250 4250 4250 6500 8000

375000 3850 5000 5000 5000 7500 9000

400000 4600 5750 5750 5750 8500 10000

425000 5350 6500 6500 6500 9500 11000

450000 6100 7250 7250 7250 10500 12000

475000 6850 8000 8000 8000 11500 13000

500000 7600 8750 8750 8750 12500 14000

Registration Fees 1% of the Market Value or Rs. 30,000/-

whichever is less with effect from 1st April 2003.

About a decade ago the revenue from Stamp Duty was 68 Crores.
Now the same is about 5000 Crores. Yeh Kya Ho Raha Hai.
Stamp Duty is the second highest revenue generator for the state
of Maharashtra. That too with a staff of about 2,500 persons.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 383
Chapter - 19 Stamp Duty

Market value of flat 1/5/2006 1/7/2004 1/5/2003 to 1/9/95 to 1/5/1993 to 10/12/85 to

onwards to 30.4.2006 30/6/2004 30/4/2003 31/8/1995 30/4/1993

Between Rs. 500001 7600+5% of 8750+5% of 8750+6% of 8750+6% of value 12500+6% of 14000+6% of
to Rs 750000 value value value Above Rs. value value
500000

510000 8100 9250 9350 9350 13100 14600

550000 10100 11250 11750 11750 15500 17000
600000 12600 13750 14750 14750 18500 20000
650000 15100 16250 17750 17750 21500 23000
700000 17600 18750 20750 20750 24500 26000
750000 21100 21250 23750 23750 27500 29000

Between Rs. 750001 21250+5% of 21250+5% of 23750+6%of 23750+6%of 27500+8%of 29000+8% of

to Rs. 1000000 value value value value value value
Above Rs. 750000

760000 20600 21750 24350 24350 28300 29800

800000 22600 23750 26750 26750 31500 33000
850000 25100 26250 29750 29750 35500 37000
900000 27600 28750 32750 32750 39500 41000
950000 30100 31250 35750 35750 43500 45000
1000000 32600 33750 38750 38750 47500 49000

Market value of flat 1/7/2004 1/7/2004 1/5/2003 to 1/9/95 to 1/5/1993 to 10/12/85 to

to 30.4.2006 to 30.4.2006 30/6/2004 30/4/2003 31/8/1995 30/4/1993

Between Rs. 32600+5% of 33750+5% of 38750+6% of 38750+8% of 47500+10%of 49000+10%

10,00,000/- to Rs. value value value value Above Rs. value of value
15,00,000/- 10,00,000/-

1050000 35100 36250 41750 42750 52500 54000

1100000 37600 38750 44750 46750 57500 59000
1200000 42600 43750 50750 54750 67500 69000
1300000 47600 48750 56750 62750 77500 79000
1400000 52600 53750 62750 70750 87500 89000
1500000 57600 58750 68750 78750 97500 99000

Above Rs 1500000/- 58750+5% of 58750+5% of 68750+8% of 78750+8% of 97500+10% of 99000+10%of

value value value value Above Rs. value value
15,00,000/-

1600000 62600 63750 76750 86750 107500 109000

1700000 67600 68750 84750 94750 117500 119000
1800000 72600 73750 92750 102750 127500 129000
1900000 77600 78750 100750 110750 137500 139000
2000000 82600 83750 108750 118750 147500 149000

384 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 19 Stamp Duty

TDR Rates have not been published by Stamp Authorities after 2004.
T. D. R. Rates in Sq. Mtrs. As per Stamp Duty Authorities for 2004
Taluka - Andheri

Sr. No. Village No Name of the Village Proposed T.D.R. Rates in Sq. Mtrs.
Slum T.D.R. Reservation T.D.R.
1 47 Ambivali 7500 4200
2 39 Andheri 7500 5000
3 51 Bandivali 7500 4200
4 29 Bandra - (E) 7500 5000
5 20 Bandra - A 7500 6500
6 21 Bandra - B 7500 6500
7 22 Bandra - C 7500 5000
8 23 Bandra - D 7500 5000
9 24 Bandra - E 7500 5000
10 25 Bandra - F 7500 6000
11 26 Bandra - G 7500 5000
12 27 Bandra - H 7500 5000
13 28 Bandra - I 7500 5000
14 32 Bapnale 8000 4500
15 34 Brahmanwada 8500 6000
16 35 Chakala 7500 6800
17 40 Gundavali 7500 5000
18 52 Ismaliya 7500 4000
19 38 Juhu 7500 5000
20 31 Kolekalyan 7500 6500
21 42 Kondivate 6500 4500
22 48 Madh 4000 2300
23 53 Majas 7000 5000
24 43 Marol 7500 5000
25 54 Maroshi 6000 4000
26 46 Mogra 8000 5000
27 41 Mulgaon 6500 4500
28 50 Oshivara 7500 4200
29 30 Parighakhadi 6000 4000
30 44 Parjapur 7000 4500
31 33 Sahar 8000 6500
32 45 Varavali 6500 4500
33 49 Varsova 7500 3900
34 36 Vile Parle (E) 7500 6000
35 37 Vile Parle (W) 7500 4200

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 385
Chapter - 19 Stamp Duty

T. D. R. Rates in Sq. Mtrs. As per Stamp Duty Authorities for 2004

Taluka - Borivli

Sr. No. Village No Name of the Village Proposed T.D.R. Rates in Sq. Mtrs.
Slum T.D.R. Reservation T.D.R.’
1 55 Aarey 3500 3200
2 77 Akruli 6500 3800
3 67 Akse 3500 3200
4 83 Borivali 7500 4000
5 80 Charkop 5000 3200
6 60 Chinchavali 6500 2800
7 74 Clerabad 3500 3200
8 89 Dahisar 7500 3700
9 66 Daravali 3500 3200
10 61 Dindoshi 6000 2400
11 87 Eksar 7500 3500
12 65 Erangal 3500 3200
13 82 Gorai 3500 3200
14 56 Goregaon 6400 4500
15 75 Gudgaon 3500 3200
16 79 Kandivali 7500 3500
17 85 Kaneri 7500 4000
18 72 Kurar 7500 5000
19 86 Magathane 6400 3500
20 62 Malad (E) 7500 4500
21 64 Malad (N) 7500 3600
22 63 Malad (S) 7500 5000
23 69 Malvani 5000 4000
24 88 Mandpeshwar 6500 3400
25 81 Manori 3500 5000
26 68 Marve 3500 3200
27 59 Pahadi-Eksar 7500 5000
28 58 Pahadi-Goregaon (E) 7500 4200
29 57 Pahadi-Goregaon (W) 7500 4200
30 78 Poisar 6500 3800
31 73 Sai 3500 3200
32 84 Shimpvali 6400 3500
33 76 Tulshi 3500 3200
34 71 Vadhvan 7500 4500
35 70 Valnai 7500 6500

386 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 19 Stamp Duty

T. D. R. Rates in Sq. Mtrs. As per Stamp Duty Authorities for 2004

Taluka - Kurla

Sr. No. Village No Name of the Village Proposed T.D.R. Rates in Sq. Mtrs.
Slum T.D.R. Reservation T.D.R.
1 96 Aanik 5000 4000
2 110 Asalphe 5500 4000
3 121 Bhandup 6000 4000
4 99 Borla 7500 5200
5 115 Chandivali 7000 4200
6 98 Chembur 8500 7400
7 100 Deonar 7000 5500
8 102 Ghatkopar 7500 5500
9 103 Ghatkopar - Kirol 7500 4500
10 112 Hariyali 6500 4500
11 120 Kanjur 7500 6000
12 104 Kirol 7500 4500
13 118 Kopari 6000 4800
14 105 Kurla - 1 6000 4000
15 106 Kurla - 2 6500 3725
16 107 Kurla - 3 6000 3700
17 108 Kurla - 4 6000 3700
18 90 Mahul 3500 3200
19 94 Manbudruk 3500 3200
20 93 Mandale 3500 3200
21 101 Mankhurd 5000 4000
22 97 Marvali 3500 3200
23 109 Mohili 5500 3700
24 124 Mulund (E) 7400 7400
25 123 Mulund (W) 7400 2900
26 122 Nahur 7400 5500
27 91 Nanole 3500 3200
28 119 Paspoli 3500 3200
29 114 Powai 8500 5500
30 116 Saki 5000 4000
31 113 Tirandaz 6500 4000
32 117 Tungava 4000 3500
33 92 Turbhe 3500 3200
34 111 Vikroli 6500 5000
35 95 Wadhavali 6000 5000
Note:- In our view Stamp authorities have not published the rate of TDR after 2004 inspite of the fact
that they are supposed to publish the same regularly.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 387
Chapter - 19 Stamp Duty
19.7 Leave And Licence Agreement
S.N. Description of Instrument Proper Stamp duty

19.8A. LEAVE AND LICENCE AGREEMENT—

(a) Where the leave and licence agreement pur-

ports to be for a term not exceeding [sixty
months] with or without the renewal clause
and relates to property situated within the
limits of,

(i) the District of Mumbai City and Mumbai

Suburban District;

[(1) If relating to residential premises.—;] Seven hundred fifty rupees for ev-
ery term of [twelve months] or part
(A) Where the amount of average an-
thereof;
nual rent plus the amount of secu-
rity deposit, or money advanced or
to be advanced does not exceed ru-
pees two lakh fifty thousand for a
single term of [twelve months]

(B) Where the amount of average an- One thousand five hundred rupees
nual rent plus the amount of secu- for every term of [twelve months]
rity deposit or money advanced or part thereof;
or to be advance exceeds rupees
two lakh fifty thousand but does not
exceed rupees five lakh for a single
term of [twelve months]

(C) Where the amount of average an- Three thousand rupees for every
nual pent plus the amount of secu- term of [twelve months] or part
rity deposit or money advanced or thereof
to be advanced exceeds rupees five
lakh [but does not exceed rupees
ten lakh] for a single term of [twelve
months]

[(D)Where the amount of average an- Five thousand rupees for every
nual rent plus the amount of secu- term of twelve months or part
rity deposit or money advanced or thereof
to be advanced exceeds rupees
ten lakh for a single term of twelve
months.

388 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 19 Stamp Duty
S.N. Description of Instrument Proper Stamp duty

[(2) if relating to non-residential premises. Twice the amount of duty chargeable for resi-
dential premises under entry (A), (B), (C) or
(D) above, as the case may be]

(ii) the Municipal Corporation of the cities

Thane, Pune, Nagpur and Navi
Mumbai, Nashik, Pimpri-Chinchwad,
Kolhapur, Aurangabad, Amrawati,
Solapur, Sangli and Cantonments of
Pune, Kirkee, Dehu Road, Devlali and
Aurangabad.

(1) if relating to residential premises.

(A) Where the amount of average an- Five hundred rupees for every term of [twelve
nual rent plus the amount of secu- months] or part thereof
rity deposit or money advanced or
to be advanced does not exceed
rupees two lakh fifty thousand for a
single term of [twelve months.

(B) Where the amount of average an- One thousand rupees for every term of
nual rent plus the amount of secu- [twelve months] or part thereof.
rity deposit or money advanced or
to be advanced exceeds rupees
two lakh fifty thousand but does not
exceed rupees five lakh for a single
term of [twelve months]

(C) Where the amount of average an- Two thousand rupees for every term of
nual rent plus the amount of secu- [twelve months] or part thereof.
rity deposit or money advanced or
to be advanced exceeds rupees five
lakh for a single term of [twelve
months.

(2) If relating to non-residential premises. Twice the amount of duty chargeable for resi-
dential premises under entry (A), (B), or (C)
above, as the case may be.

A Committee has been formed to amend / modify model bye-laws

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 389
Chapter - 19 Stamp Duty
S.N. Description of Instrument Proper Stamp duty
(iii) in any other area excluding the area re-
ferred to in sub-clauses (i) and (ii)

(1) if relating to residential premises.

(A) Where the amount of average annual Three hundred rupees for every term of
rent plus the amount of security de- [twelve months] or part thereof
posit or money advanced or to be ad-
vanced does not exceed rupees two
lakh fifty thousand for a single term
of [twelve months]

(B) Where the amount of average annual Six hundred rupees for every term of [twelve
rent plus the amount of security de- months] or part thereof
posit or money advanced or to be
advanced exceeds rupees two lakh
fifty thousand but does not exceeds
rupees five lakh for a single term of
[twelve months]

REGISTRATION
1. Registration fees on Leave and License Agreement
2. Registration of Leave and License Agreements compulsory
3. Tenancy agreement to be compulsory registered

PROVISIONS UNDER BYE-LAWS

26. No rights of membership to a nominal member
43. Sub-letting etc. not permissible except under the Society’s
permission
44. Procedure for disposal of applications for sub-letting etc
45. Restrictions on assignment of occupancy right in the Flat.
60. Circumstances under which a sub-lettee, Licensee,
care-taker ceases to be the nominal member

390 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 19 Stamp Duty
S.N. Description of Instrument Proper Stamp duty

(C) Where the amount of average annual One thousand two hundred rupees for every
rent plus the amount of security de- term of [twelve months] or part thereof.
posit or money advanced or to be ad-
vanced exceeds rupees five
lakh for a sin-gle term of [twelve months]

(2) if relating to non-residential premises Twice the amount of duty chargeable for
residential premises under entry (A), (B), or
(C) above as the case may be.

(b) where such leave and license agreement pur- Same duty as is leviable on lease under clause
ports to be for a period exceeding sixty (ii), (iii) or (iv) as the case may be, of article
months with or without renewal clause. 36.

REGISTRATION
1) The first registration law in force in Bombay was Regulation
9 of 1827, which required all deeds relating to property to be
registered .The superintendence of the registers being
vested in the Senior Assistant judge. This was followed by
India Act 1 of 1843, India Act IV of 1845 and India ACT XVII
of 1847.

STAMP DUTY
2) The levying of stamp duty was first introduced in Bombay
under Regulation XIV of 1815, which provided for the
imposition of fees on certain classes of documents, such as
bonds, promissory notes, leases, mortgages and
assignments of immoveable property .In 1827, a new
Regulation XXVIII was passed which provided for the estab-
lishment of a Stamp Office in charge of a Superintendent of
Stamps, who was also entrusted with the work of distributing
and issuing stamps both to mofussli offices and to vendors in
the city.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 391
Chapter - 20 Section 50 C of the Income Tax Act

CHAPTER 20

20.1 SECTION 50C OF THE INCOME TAX ACT

With effect from 1st April 2002 Section 50C of the Income Tax Act has been introduced. The above said section
stipulates that if the value mentioned in the Instrument of Transfer is less than the system of valuation adopted by the
Stamp Duty Authorities, then in such situation, the valutation as arrived at by the Stamp Duty Department would be
considered for the value of assessing the Capital Gains arising on transfer of land or building or both. Supposing the
Agreement value of the property is Rs. 20 lacs and the stamp duty market value is say Rs. 25 lacs, then the Income
Tax Authorities will presume that the Flat has been sold for Rs. 25 lacs and Capital Gains would be arrived at on the
basis of Rs. 25 lacs. This is likely to cause practical difficulties in quite a few cases. In such Cass it is the Sellter who
will be paying the Capital Gains Tax at a higher rate. This is inspite of the fact that he has not received payment as per
the stamp duty market value which in the given case is Rs. 25 lacs. Now if the seller wants to claim exemption by
investing in residential house or capital bonds or such other assets then he will have to invest additional amounts which
he has never received. It needs to be emphasized that the coverage of 50C is very vast. The same extends to whole of
India excluding Jammu and Kashmir. As far as the provisions under section XXC were concerned the same were
applicable to a few identified towns and cities. It is an open secret that the valuation as arrived at by Stamp Duty
Authorities is in many cases higher than the market value of the property. The reason why people have been paying the
Stamp Duty on higher market value is because people do not have that much time. Since this is just one time affair,
people wish to avoid confrontation with the Government Authorities. With a view to buy peace they paid the stamp duty
inspite of knowing well that the said price may not be a realistic price. As far as the Capital Gains are concerned it is
the seller who will be penalised. If the purchaser is not disputing the market value of the property with the stamp duty
department, then in such situation there is a possibility that the seller may be penalised. Normally, the stamp duty is
paid by the purchaser and if the purchaser is not filing the appeal, the seller may not be able to effectively fight the said
matter. Legally speaking as far as the provisions of Bombay Stamp Act are concerned, the liability of the stamp duty is
on the purchaser. It needs to be emphasized that Writ Petitions have been filed challenging the provisions of 50C of the
Income Tax Act. In the coming days a lot of litigation is expected on matters connected with 50C as the stakes are quite
high. It needs to be emphasized that market value of the property in Nariman Point area for the year 2002 was almost
double than the realistic value on which the transactions were taken place. Same was the case for many properties
situated in navi mumbai.

20.2 Income Tax (Slides)

INCOME TAX & CO-OPERATIVE

™ Taxability of Housing Society.

™ Concept of Mutuality.
HOUSING SOCIETY

™ Certain Receipt in Housing Societies & Tax Thereon.

™ Signing of Return.
™ Filing of Income tax return u/s. 139A under one by Six
Scheme.
™ Tax Audit.
™ Tax Deduction by Society.
™ Challan for Payment of T.D.S.

392 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 20 Section 50 C of the Income Tax Act

---
RECEIPT IN HOUSING
A SOCIETIES AND TAX
THEREON ™ Transfer fees received by a Co-operative
X ™
Housing Society.
Income transferred to Reserve Fund.
™ Donation Received by the Society.

R T
A A
T X
TAX DEDUCTION BY

E ™ Under Section 194A.

Under Section 194C.
C
SOCIETY

™
S ™ Under Section 194H.
™ Under Section 194I. O
™ Under Section 194J.
L
- - - - -

™ Under Section 192.

L
E
C
PENALTIES

™ For not deducting tax at source.

™ For not filling declaration U/S 197/A and
to furnish a certificate as required u/s. 203.
T
™ Non-filling of return of income. I
™ Not apply for PAN and TAN.
O
N
CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 393
Chapter - 21 Service Tax

CHAPTER -21
SERVICE TAX
21.1 NAME & ADDRESS SERVICE TAX OFFICES

NAME AND ADDRESS OF VARIOUS

OFFICES IN MUMBAI WITH PHONE NUMBERS.
I- COMMISSIONERATE NAME:
SERVICE TAX COMMISSIONERATE, MUMBAI

COMMISSIONERATE CODE : SC
TEL.: 2266 02 58

SHRI S. J. SINGH 5th FLOOR, CENTRAL EXCISE BLDG. 115,

COMMISSIONER M.K.ROAD, CHURCHGATE,
TEL.: 22077466 Fax.: 22060619 MUMBAI – 400020.
[email protected]

__________________ 5th FLOOR, CENTRAL EXCISE BLDG. 115,

JT. COMMISSIONER M.K.ROAD, CHURCHGATE,
TEL.: 22033057/ 22033057 MUMBAI – 400 020.

__________________ THE JT. COMMR. OF SERVICE TAX

JT.COMMISSIONER MUMBAI DIVN. III/IV. ROOM NO.
TEL.: 24915117 Fax.: 24974740 35, MADHU INDL. ESTATE, P. B. MARG,
WORLI, MUMBAI – 400 013.

DIVISION - I

__________________ THE DY.COMMR. OF SERVICE TAX

ASSTT. COMMISSIONER, MUMBAI. DIVN. I / II. 1st FLOOR OLD CUSTOM
DIVISION - I HOUSE, SHAHEED BHAGAT, SINGH MARG,
DIVISION CODE :- SC 01 FORT, MUMBAI- 400 023.
TEL.: 22665438 Fax.: 22660259

Builders have been effected on account of levy

of Service Tax on construction related
activities.Similarly transactions related to
Commercial properties have been effected by
the Finance bill.

394 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 21 Service Tax

CATEGORY OF SERVICES UNDER DIVISION - I

SR. NO. SERVICES
1 STOCK BROKERS.
2 BANKING & OTHER FINANCIAL SERVICES.
3 UNDERWRITER AGENCIES.
4 GENERAL INSURANCE SERVICES.
5 INSURANCE AUXILIARY SERVICES.
6 LIFE INSURANCE SERVICES INCLUDING INSURANCE
AUXILIARY SERVICE RELATING TO LIFE INSURANCE.
7 MANPOWER RECRUITMENT AGENTS.
8 REAL ESTATE AGENTS/CONSULTANTS.
9 PRIVATE SECURITY AGENCIES.
10 C O N S U LT I N G ENGINEERS.
11 CREDIT RATING AGENCIES.
12 MANAGEMENT CONSULTANTS.
13 SCIENTIFIC TESTING CIES & CONSULTANCY SERVICES.
14 PRACTISING CHARTERED ACCOUNTANTS.
15 PRACTISING COMPANY SECRETARIES.
16 PRACTISING COST ACCOUNTANTS.
17 BEAUTY PARLOURS.
18 CABLE OPERATORS.
19 DRYCLEANING SERVICES.
20 FASHION DESIGNERS.
21 HEALTH CLUB & FITNESS CENTRES.
22 FACSIMILE SERVICES.
23 PAGER SERVICES.
24 TELX SERVICES.
25 FRANCHISE SERVICES.
26 AUTHORISED SERVICE STATIONS.
27 RAIL TRAVEL AGENTS.
28 TOUR OPERATORS.
29 *AIRPORT SERVICES.
30 *CONSTRUCTION SERVICES IN RESPECT OF COMMERCIAL
OR INDUSTRIAL BUILDINGS AND CIVIL STRUCTURES.
31 *OPINION POLL SERVICES.
32 *BUSINESS XHIBITION SERVICES.
*TRAVEL AGENTS OTHER THATN AIR / RAIL TRAVEL AGENTS.
33 *FORWARD CONTRACT SERVICES.
34 *FORWARD CONTRACT SERVICE.
35 *INTELLECTUAL PROPERTY SERVICES OTHER THAN COPYRIGHT.
36 *SURVEY & EXPLORATION OF MINERAL SERVICES.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 395
Chapter - 21 Service Tax

II – Division Name :- Service Tax Division – II

Division Code :- SC 02
Division Address :- 1st Floor Old Custom House
TEL.: 2266 02 85 S.B. Marg, Fort, Mumbai 400 023

DIVISION - II
__________________
Asstt. Commissioner,
TEL.: 2266 02 85 Fax.: 22660259

CATEGORY OF SERVICES UNDER DIVISION - II

SR. NO. SERVICES

1 CARGO HANDLING SERVICES.

2 CLEARING & FORWARDING AGENTS.
3 PORT SERVICES.
4 STORAGE & WAREHOUSE SERVICES.
5 COURIER SERVICES.
6 LEASED CIRCUIT SERVICES.
7 ON-LINE SERVICES.
8 TELEPHONE SERVICES.
9 CUSTOM HOUSE AGENTS.
10 STEAMER AGENTS.
11 AIR TRAVEL AGENTS.
12 ADVERTISING SERVICES.
13 BROADCASTING SERVICES.
14 CONVENTION SERVICES.
15 EVENT MANAGEMENT SERVICES.
16 MANDAP KEEPERS.
17 MARKET RESEARCH AGENCIES.
18 PHOTOGRAPHY SERVICES.
19 SOUND RECORDING SERVICES.
20 VIDEO TAPE PRODUCTION SERVICES.
21 BUSINESS AUXILIARY SERVICES.
22 COMMERCIAL COACHING & TRAINING SERVICES.
23 ERECTION, COMMISSIONING OR INSTALLATION
SERVICES.

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 Chapter - 21 Service Tax

24 INTERNET CAFÉS.
25 MAINTENANCE OR REPAIR SERVICES.
26 INTERIOR DECORATORS.
27 ARCHITECTS.
28 TECHNICAL TESTING & ANALYSIS AND INSPECTION & CERTI-
FICATION SERVICES.
29 TELEGRAPH SERVICES.
30 RENT-A-CAB OPERATORS.
31 * PANDAL OR SHAMIANA SERVICES.
32 * OUTDOOR CATERING SERVICES.
33 * TV OR RADIO PROGRAMME PRODUCTION SERVICES.
34 * TRANSPORT OF GOODS BY AIR SERVICES.
35 * TRANSPORT OF GOODS BY ROAD (BY A GOODS TRANS-
PORT AGENCY WHICH ISSUES CONSIGNMENT
NOTE, BY WHATEVER NAME CALLED).
36 ***GOODS TRANSPORT OPERATOR.

DIVISION - III

__________________
Tel.: 2493 88 12 Fax.: 2498 46 83

III. Division Name :- Service Tax Division – III

Division Code :- SC 03
Division Address :- 2nd Floor, Madhu Industrial
Estate, P.B. Marg, Worli,
Mumbai -400 013
Jurisdiction Worli Naka to Jogeshwari (E)
Tel.: 2493 88 12 Worli Naka to Santacruz (W)

__________________
ASSISTANT COMMISSIONER
Tel.: 26571650 Fax.: 26572500

IV. Division Name :- Service Tax Division - IV

Division Code :- SC 04
Division Address :- 1st Floor, Utpadshulk
Bhavan, Plot No.C-24
Sector –Bandra Kurla
Complex,Bandra (E),
Jurisdiction Mumbai – 400 051
Tel.:2410 64 27 Jogeshwari (E) to Dahisar

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Chapter - 21 Service Tax

__________________
DY. COMMISSIONER
Tel.: 24106427 Fax.: 24133996

V. Division Name :- Service Tax Division - V

Division Code :- SC 05
Division Code :- 7th Floor, Piramal Chamber,
Jijibhoy Lane, Lalbaug Parel,
Jurisdiction Sion to Mulund
Tel.: 2583 73 25 Mumbai –400 012

__________________
ASSISTANT COMMISSIONER
Tel.: 2583 73 27 / 2582 06 56 Fax.: 2581 17 14

VI. Division Name :- Service Tax Division – VI

Division Code SC – 06
Division Code Assistant Commissioner of
Jurisdiction Service Tax Div. – VI,
Thane – 400 604.

Joke on
Service Tax

I buy a diamond necklace for my wife for

say Rs. 15,00,000/-. Will I have to pay
Service Tax?

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 Chapter - 21 Service Tax

21.2 CIRCULARS, NOTIFICATIONS, & CLARIFICATIONS ISSUED BY THE DEPARTMENT

Pursuant to the clarification sought by Co-operative Societies Residents & Users Association, the Service Tax
Department has via reference letter No. F.No.V/ST/HQ/Tech/Ref-25/06/1596 dated 7th March, 2006 written by Shri
Ashok Kumar, Joint Commissioner, Service Tax Mumbai has clarified following points regarding applicability of
Service Tax on Housing Societies:

OFFICE OF THE COMMISSIONER OF SERVICE TAX: MUMBAI

6TH FLOOR: CENTRAL EXCISE BUILDING: 115, M.K. ROAD
CHURCHGATE: MUMBAI 400 020.

F.NO.V/ST/HQ/Tech/Ref-25/06/1596
Mumbai the 7th March, 06.
To,

The Co-operative Society Residents & Users Assn.

201, Shrimad Darshan
Plot No.92, 2nd Floor
Opp. Tilak Road Lions Garden, TPS III,
Off. Shrimad Rajchandra Lane
Ghatkopar (E)
Mumbai 400 077.

Gentlemen,
Sub:- Service Tax on Housing Societies - Applicability regarding -
Please refer to your letter dated 02.02.2006, on the above subject.

2. The issue has been carefully examined. A Club or Association has been defined under Section 65(25a) of the Finance
Act, 1994 as under-“Club or association” means any person or body of persons providing a services, facilities or
advantages, for a subscription or any other amount, to its members, but does not include -
(i) any body established or constituted by or under any law for the time being in force; or
(ii) any person or body of persons engaged in the activities of trade unions, promotion of agriculture horticulture or
animal husbandry; or
(iii) any person or body of persons engaged in any activity having objectives which are in the nature of public service
and are of a charitable .religious or political nature ; or
(iv) any person or body of persons associated with press or media;

3. Thus, under the law any person or body of persons, by whatever name called, whether registered or not or whether
incorporated or not, providing services, facilities or advantages for a subscription or any other amount to it’s member is
to pay service tax for rendering such services, facilities or advantages. Services can be numerous, such as, security of
premises, up keep of the premises, maintenance of common passage, maintenance or upkeep of parking facilities,
maintenance and up-keep of lifts etc. The commercial or non commercial nature of such body has no bearing on the levy
of service tax on the services/facilities/advantages provided by such body. Further, the legal provision provide for tax even
when the services etc. are provided by such body to its own members.

4. A Housing Society which is registered under the Co-operative Societies Act is a legal entity which provides services and
facilities to its members for a consideration and accordingly would fall within the scope of the above definition.

5. The value of taxable services under Section 67 of the Finance Act, 1994 is the gross amount charged by the Service
Providers i.e. Housing Society.

Yours Faithfully,
Sd/-
(Ashok Kumar)
Joint Commissioner
Service Tax:Mumbai

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Chapter - 21 Service Tax

OFFICE OF THE ASSTT. COMMISSIONER OF SERVICE TAX, MUMBAI

1st FLR, OLD CUSTOMS HOUSE, SHAHID BHAGAT SINGH RD,
MUMBAI-400 001
************
F.No. V/STC/DN-1/GR.VII/2006
Mumbai, the 23rd Feb, 2006.

Gentlemen,
Sub : — Payment of Service Tax under Construction Of Complex Services - Reg.

**********

As you are aware that Service Tax has been imposed on “ CONSTRUCTION OF COMPLEX SERVICES” w.e.f.
16-6-2005.

The definition of Taxable services under Section 65 (105) (zzzh) of the Financial Act,1994 includes “ to any
person, by any other person, in relation to Construction Of Complex”

The scope of the said definition also includes estate builders. As such, the tax liability is posed on both
builders and hired contractors being independent service providers in such cases.

Further, the taxable value under Section 67 of the said Act shall be the gross amount charged by the service
provider (Builder in this case) for such services provided or to be provided by him. This read with Notfn. No 18/2005 S.T.
dt. 7-6-2005 entitles the builders/contractor an abetment of 67% as gross amount charged, which shall include the
value of goods and material supplied, further. there is no deductions/exemption provided for computation of such
taxable value in the composite contract.

You are therefore requested to get yourself registered with Service Tax department for the services provided as
construction of complex services and discharged your tax liability w.e.f. 16-6-2005 within 3 days from the receipt of
this letter, if not already done. In case, you are already registered, details as regards to Registration No, ST filed on __
for gross taxable value ———- and period. Amount of tax Rs. Paid through TR6 Challan No. & date may be provided.

Please treat this as MOST URGENT.

YoursTaithfully,
Sd/-
( P.K.GUPTA )
SUPERINTENDENT,
GR.VII, DN-I, SERVICE TAX,
MUMBAI.

****************

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 Chapter - 21 Service Tax

FORMAT OF SUMMONS FROM SERVICE TAX DEPARTMENT.

To,
M/s.

Sub.:- Service Tax Enquiry against M/s.______________

Whereas a case under the Central Excise Act 1944/ Central Excise Rules 1944/ Customs Act 1962/
Service Tax 1994 is being enquired by me.

And whereas I have reasons to believe that you are in possession of facts or/and documents and records,
which are material to the above enquiry.

You are hereby summoned under Section 14 of the Central Excise Act 1944/ Section 108 of the Customs
Act, 1962 to appear before me in person on the 5th April, 2006 at 2.30 hrs. to give evidence truthfully on such matter
concerning the enquiry as you may be asked and produce the documents and records mentioned in the Schedule
for my examination.

SCHEDULE

1. Details of residential-cum-commercial construction made/ under construction w.e.f. 10.9.2004.

2. Details of Construction of Residential Buildings, Township, Row House Complex etc. w.e.f. 16.6.2005 onwards.

3. Details of Agreement made with the customer for sale of commercial premises w.e.f. 10.9. 2004 onwards.

4. Details of Agreement made with the customers for sale of residential premises w.e.f. 16.6. 2005 onwards.

5. Details of payment made to the contractor like glazing, plastering, painting, floor, wall tiling, wall covering, wood and
metal joinery, carpentary, and civil contractor w.e.f. 10.9. 2004 alongwith their address.

6. Name and address of the civil engineers, architect, interior decorator along with payment made to them w.e.f.
7.7.1997.

In case of failure to comply with this summons without lawful excuse, suitable action under the law is liable to be
initiated.

Given under my hand and seal of office, today the 1.4.06.

S.G. Thakur
Superintendent (Preventive)
Central Excise: Raigad
Room No. 401/ Tel: 27492208

NOTE:

Under clause of 3,4 of section 14 of the Central Excise Act 1944 / Section 108 of the Customs Act 1962, the above
enquiry is to be deemed a judicial proceeding within the meaning of Section 193 and Section 228 of the Indian Penal
Code.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 401
Chapter - 21 Service Tax

OFFICE OF THE COMMISSIONER OF SERVICE TAX, MUMBAI

ANTI-EVASION UNIT :- 2ND FLOOR, MADHU INDUSTRIAL ESTATE,
P. B. MARG, WORLI, MUMBAI – 400 013
TEL : - 2491 3171 / 2491 0388 FAX – 2497 4740

Gentlemen,
Sub:- Details of contractors engaged by you for Construction and Commissioning & Installation
purpose, reg.

This office requisites details of the services provided by different contractors such as Civil/Electrical/
Repairs etc. for Construction or/and Commissioning & Installation of various equipments for developing Commercial
or/and Residential Complex by you.

You are therefore requested to furnish the details of all your contractors / sub-contractors in the following
format:-

Sr. NO. Name and Nature Amounts paid Contact person

address of Work since 10-09-2004 and Tel No,
of the till date (copy (Landline and
contractor of contractors mobile)
Ledger to be
enclosed)
(1) (2) (3) (4) (5)

Please note that the above information is sought under Section 14 of the Central Excise Act, 1944 read
with Section 83 of the Finance Act, 1994.

Yours faithfully,

(R. K. Chandan)
Assistant Commissioner (A/E)
Service Tax,
Mumbai

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 Chapter - 21 Service Tax

SECTION 14 0F THE CENTRAL EXCISE ACT, 1944

POWER TO SUMMON PERSON TO GIVE EVIDENCE AND PRODUCE

DOCUMENTS IN INQUIRIES UNDER THIS ACT,

1. Any Central Excise Officer duly empowered by the Government, on his behalf shall have power to summon
any person whose attendance lie considers necessary either to give evidence or to produce a document or
any other thing in any inquiry, which such officer is making for any of the purpose of this Act. A summons to
produce documents or other things may be for the production of certain specified documents or things or for
the production of all documents or things of a certain description in the possession or under the control of the
person summoned.

2. All persons so summoned shall be bound to attend, either, in person or by an authorized agent, as such
officer may direct, and all persons so summoned shall be bound to state the truth upon any subject respect-
ing which they are explained or make such statements and to produce such documents and other things as
may be required.

Provided that the exemption under Section 132 and 133 of the code of Civil Procedure 1908 (5 of 1908) shall
be applicable to requisitions for attendance under this section.

3. Every such enquiry as aforesaid shall be deemed to be ‘’Judicial Proceeding’’ within the meaning of Section
193 and Section 228 of the Indian Penal Code 1860 (45 of 1860). Section 193 of the Indian Penal Code,
Chapter XI of false evidence and offences against public justice.

PUNISHMENT FOR FALSE EVIDENCE

Whoever intentionally gives false evidence in any stage of judicial Proceeding or fabricates false evidence for the
purpose of being used in any stage of judicial proceeding shall be punished with imprisonment of either description for a
term which may extend to seven tears and shall also be liable to fine.

And whoever intentionally gives or fabricates false evidence in any other case, shall be punished with
imprisonment or either description for term, which may extend to three years and shall also be liable to fine.

SECTION 228 OF INDIAN PENAL CODE

Intentional insult or interruption to public servant sitting in judicial proceeding; whoever intentionally offers any
insult, or causes any interruption to any public servant while such public servant is sitting in any stages of a judicial
proceeding, shall be punished with simple imprisonment for a term which may extend to six months, or with fine which
may extend to one thousand rupees or with both.

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Chapter - 21 Service Tax

F. No. 332/35/2006 – TRU

Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit

Dated : August 1, 2006

Subject: Clarification on applicability of service tax on real estate developers / builders – Regarding. Please
refer to your letter dated 21.06.06 on the above subject.
2. I have been directed to state the following relating to levy of service tax on “construction of complex”
service falling under section 65(105)(zzzh) and “commercial or industrial construction” service falling
under section 65(105)(zzq) of the Finance Act, 1994:

Sr. Issue Legal Position

No.

1. Is service tax applicable on Builder, In a case where the builder, promoter or

Promoter or Developer who builds a developer builds a residential complex,
residential complex with the services having more than 12 residential units, by
of his own staff and employing direct engaging a contractor for construction of
such residential complex, the contractor
labour or petty labour contractors
shall be liable to pay service tax on the
whose total bill does not increase 4.0 gross amount charged for the construc-
lacs in one F/Y? tion services provided, to the builder / pro-
moter / developer under ‘construction of
complex’ service falling under section
65(105)(zzzh) of the Finance Act, 1994.

If no other person is engaged for construc-

tion work and the builder / promoter /
developer undertakes construction work
on his own without engaging the services
of any other person, then in such cases
in the absence of service provider and ser-
vice recipient relationship, the question
of providing taxable service to any per-
son by any other person does not arise.

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 Chapter - 21 Service Tax

Service tax exemption for small service pro-

viders upto an aggregate value of taxable ser-
vices of Rs. 4 lakh provided in any financial
year vide notification No. 6/2005-Service Tax
dated 01.03.05 is applicable for ‘construction
of complex’ service also.

2. Again will service tax be applicable on the same, Commercial complex does not fall within the
in case he constructs commercial complex for scope of “residential complex intended for
himself for putting it on rent or sale? personal use”. Hence, service provided for
construction of commercial complex is leviable
to service tax.

3. Will the construction of an individual house or a Clarified vide F. No. B1/6/2005-TRU dated
bungalow meant for residence of an individual fall 27.07.05, that residential complex constructed
in purview of service tax, is so, whose responsi- by an individual, intended for personal use as
bility is there for payment? residence and constructed by directly avail-
ing services of a construction service provider,
is not liable to service tax.

4. Is payment of service tax a responsibility of ser- As per section 68 of the said Act, in case of
vice provider or of whom the service is provided? ‘construction of complex’ service falling un-
der section 65(105)(zzzh) and ‘commercial or
industrial construction’ service falling under
section 65(105)(zzq) of the said Act, every per-
son providing taxable service to any person
shall be liable to pay service tax.

As per section 66A of the said Act, if the ser-

vice is provided from outside India to a person
in India, then in such cases service tax is re-
quired to be paid by the recipient of such ser-
vice.

5. If it is applicable on the Real Estate Developers, Notification No. 1/2006-Service Tax dated
a detailed guideline of tax calculation and date 01.03.06 provides for levy of service tax on
from which it will be applicable. If it is from retro- 33% of the gross amount charged for the ser-
spective effect, and the service provider has left vices provided or to be provided, subject to
the work and no payment is due for him, who will fulfillment of the conditions specified in the
pay? said notification. Service tax is leviable on,-(i)
‘commercial or industrial construction’ service
falling under section 65(105)(zzq) with effect
from 10.09.04, and(ii) ‘construction of com-
plex’ service falling under section
65(105)(zzzh) with effect from 16.06.05.

3. For any further clarifications, you may contact the jurisdictional officers with relevant facts, for appropriate guidance.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 405
Chapter - 22 Will
CHAPTER 22
WILL
22.1 WILL AND THE COMMON MAN
Mrs. X was disappointed. He had counted on funds received from sale of his properties to help him finance
after his retirement and to give reasonable amounts to his family members as well as for charities. Mr. X was
also in possession of some ancestral properties. There were some disputes amongst the brothers of Mr. X.
Mr. X expired without making a will. These expectations were dashed out on account of the fall in the market
value of properties. As well as the heavy dose of taxes that he had to pay at the time of selling the properties.
This could also get more complicated with the objection of Mr. X's brothers to the ancestral properties. These
complications had to be faced by Mrs. X.

Mrs. Y was disappointed. Soon after the untimely death of her husband she started receiving notices from
different government authorities for stamp duty payment, payment of income tax, payment of sales tax. Her
husband had always told her that she would not have to worry. Everything would be taken care of by him
within a short span of time. But death cannot be predicted. Since he died without making a will, some of the
assets she depended on were frozen. She was advised that she had now to appoint an advocate to find out
what assets her husband had left. She was also told that some portion of these assets would be transferred to
her husbands children by a previous marriage, even though she knew that this was not his intention. Faced with
the crushing reality of being a widow at a young age she was confused by close relatives giving advises
contradictory to each other.

Mrs. Z also suffered the tragedy of losing her husband to an untimely death. She took some comfort in the
knowledge that her husband had made adequate life insurance provisions so that she and their two children
would be provided for economically. She also understood what assets became hers immediately upon the
demise of her husband and what assets would be coming to her children and what assets would be coming
to her through her husband's will. Although adjusting to the challenges of widowhood, she was deeply
grateful to her husband for being so considerate in organizing his affairs, so that his death had virtually no
financial impact on her and the children. What made the difference from the planning point of view of Mrs. X,
Mrs. Y and Mrs. Z? Estate Planning.

Estate planning is simply a process of deciding how your assets will be distributed at your death and then
taking steps to carry out your decisions effectively and economically. Such steps may involve (a) tilting assets,
(b) naming beneficiaries, (c) creating such documents as wills and trusts. In complex situations it will involve
much more. While most people would no doubt agree with the wisdom of having proper planning as well as
of drafting a will. In reality very few people are executing a will. Typical excuses for not executing will are:-

(a) I am still young.

(b) I am too busy.
(c) There is peace in my family.
(d) Shall do the planning of drafting the will next month.
(e) I am going to dispose of some shares next month.
(f) I will give a thought about drafting a will at a later date.
(g) I don't have money or valuable things to pass on.
(h) I don't know where to start.
(i) My parents had never made a will and no one in our family has faced any such problem.
(j) Drafting a will may lead to disputes amongst the children.

Agreed that drafting a will may be a time consuming process. But getting started is often simply a case of
getting organised and understanding the need to take a decision. Like many things drafting of a will is not at
all difficult if one has a clear cut understanding of what one wants to give to whom and when it should be
given. It will be much simple if the whole work is bifurcated into steps and tackled one step at a time.

The First Step.

The first step would be to make an inventory of one's assets. Most assets can be classified as
(a) SECURITIES (stocks, debentures, bonds, investment in mutual funds),
(b) PROPERTY ( flat in a co-operative society, office premises, factory, bunglow at hill station, residence
at native place),

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 Chapter - 22 Will
(c) BANK INVESTMENTS (saving account, current account, fixed deposit receipts, recurring deposit
accounts),
(d) PERSONAL PROPERTY (collections, art, jewellery, cars, furniture),
(e) INSURANCE (life insurance policies, retirement benefits)
(f) POST OFFICE INVESTMENTS (Indira Vikas Patra, National Saving schemes, N.S.S. scheme, time
deposits ).

After listing what you own, make a list of what you have to pay such as mortgages, loans. Subtracting these
liabilities from the total of your assets shows your net worth.

The Second Step

One should look at ones ultimate objectives. Not in terms of amounts but in terms of what you want to
accomplish for both yourself and your beneficiaries. Typically, a married person would like to have security for
his or her spouse. A parent would prefer to provide some measure of financial protection for his or her
children and adult may want to arrange for the care of an elderly parent. One would also like to remember
certain friends or charitable institutions to whom he would like to give some amounts. One should not forget
to provide for various contingencies that can effect the estate plan. Example if the beneficiary predeceases
you? In such circumstances, would one like that the share should go to his/her spouse, children or perhaps
someone else?

The Third Step

One should select some responsible person for carrying out your wishes in most cases one would need an
executor and perhaps a trustee. No matter whom one selects, it is advisable to have atleast two persons. It
should be ensured that everyone you name in the Will is willing to take-up the job. It is also advisable that the
executors are young. The executor is one who will gather your assets after your death handle your legal or
probate proceedings and ultimately distribute your assets according to your wishes. A family member is often
the best choice for this responsibility although an advocate may be preferable if your situation is complex. A
guardian should be named in your will to raise your children in the event that you and your spouse die while
the childrens are still minor. If your plan includes trust for your children, than the guardian can also be named
as the trustee provided he or she has the skill to manage the fund.

The Fourth Step

One should understand the tools available to help you accomplish your objective. Do you wish to make an
outright gift or would you rather leave property in trust for ones benefit? There is a big difference between the
two. When you make a gift while you are alive, than your interest in the property ends immediately. You will
have no control once the GIFT DEED is executed and registered. However, if you are making a trust executed
under a will you can exercise some control over property i.e. property left in trust. The Trustee you name, will
manage and use assets for the benefit of the beneficiary according to your instruction in the trust. With minor
children, for example, a trust can arrange for their care according to their individual needs and than dictate at
what age a child can acquire over the assets contained in the trust. You can also do your tax planning through
a will. Having regards to the probate rules and regulations it is advisable to bequeath at least a small portion
of the assets to a female member whereby one can save substantial amounts on court expenses.

Although many may be involved in the planning stages, your final estate plan and the necessary documents
should preferably be prepared by an advocate who specializes in drafting of wills. You should feel free to ask
any adviser about his background and experience with regards to drafting of will. If you have a particular
concern, such as passing a business down to your family or caring for a disabled relative, ask the adviser if he
has had previous experience in such areas. In all cases, you may ask for an explanation of what the charges
will be for services rendered and get this understanding preferably in writing.

Drafting a will is an area where a little knowledge can be a dangerous thing. Consider as an illustration of
a couple whom we will name Paul and Mary. They wanted to leave all their belongings equally to their three
daughters. Since their daughter Sarah was living next door to them, they decided to add her name to their
own, jointly titling their assets. This way they thought, "Sarah will be able to manage our assets if we become
disabled. Additionally, jointly titling everything with Sarah means she will be the sole owner at our deaths, and
we will avoid the need for a will and probate. She can just split whats left with her sisters after we're gone. But
things did not work out as Paul and Mary had planned,. After her parents death, Sarah did share their estate
with her sisters, but the transfer to them brought about a tax /stamp duty liability that greatly reduced her

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 407
Chapter - 22 Will
share. Besides, being a joint owner did not give Sarah all the management capabilities her parents had
wanted her to have. Paul and Mary's objectives were good. They wanted to ensure that they would be cared
for in the event of their disability.They also desired a smooth and inexpensive transfer of their assets to their
children. However, they chose the wrong tools to carry out those objectives.

Drafting a will should not be a once in a lifetime exercise. Periodic review is necessary because tax
laws change, inheritance laws change and circumstances in life change. The death of a relative, the birth of
grandchildren, the receipt of an inheritance, and the growth of an asset are all events that could trigger the
need for a review of your estate plan.

Yes, drafting a will is a challenge. It involves time, energy, and dedication. And it frequently involves making
some hard decisions. Drafting a will is a deeply emotional process for some persons. It involves the people
and the causes you care about and your wishes for their future. It makes serious inward searching to decide
what you want to do with your assets and to determine the best way to accomplish these goals. However, if
one does not give proper attention with regards to drafting of a will, serious problems can result as illustrated
in the abovesaid examples. The rewards of making a will normally justify more than the time spent on
getting a will drafted particularly if one has substantial assets. The greatest reward is the peace of
mind that comes from knowing you have an up-to-date plan to protect your loved ones.

TIPS
While drafting a will one should always remember that the witnessess should not be receiving a single
rupee as a beneficiary. If this precaution has not been taken then the whole will could be null and void. As a
matter of abundant precaution the witnessess should be selected who are of a young age. While drafting a will
a residuary clause should be inserted and the benefit of this clause as far as possible should always go to the
person to whom the maximum share is planned. The assets keep on changing with the passage of time and
the items not specifically mentioned would be covered under the residuary clause. It is always advisable to
register a will. Legally speaking a will is not required to be on stamp paper. It need not be registered but if it is
registered it is better. As a matter of abundant precaution if one is not keeping good health one may also take
a doctors certifcate that the person is capable of making a will.

22.2 QUESTIONS & ANSWERS

A) WILL
Q. What is WILL ?
Ans. A Will is a legal declaration made by a person during his lifetime with regard to disposal of his properties after
his death.
The Will does not take effect from the date of its execution. It speaks from the death of the Testator one who
makes a will before dying. During the Testator’s lifetime, the Will is an ambulatory document, revocable at any
time and having no legal effect.
Q. What are the Charateristic of a WILL ?
Ans. 1] It takes effect after the death of the testator: A gift to take effect during the life time of the donor is a deed of
settlement and not Will.
2] It is revocable during the life time of the testator : Section 63 of the Indian Succession Act provides that a
Will is liable to be revoked or altered by the maker of it at any time when he is competant to dispose of his
property by Will. The essential characteristics of a Will is its revocability.

Q. What are the precautions to be taken at the time of drafting the WILL?
Ans. Drafting a Will can be an intricate exercise.
It requires,both knowledge of succession laws applicable to different indian communities and experience as
also a well cultivated imagination. The draftsman must consider the circumstances of the Testator not only at
the time of preparing the Will but also foresee the circumstances that may prevail at the time of the Testator’s
death.
Before drafting a Will,. one should endeavor to ascertain the following:
[i] The various moveable and immoveable properties of the Testator and their geographic locations;
[ii] The description and locations of various specific properties that the testator desires to dispose off to specific
persons or generally.
[iii] The names and relationships of various persons in the testator’s family.
[iv] The names and relationships of various persons whom the testator desires to benefit and /or exclude under his Will.
[v] The domicile of the Testator.

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The law of the country which will govern the Will should be carefully studied before drafting the Will. The
disposition of immovable property in most countries is governed by the law of the country in which the immovable
property is situated and the disposition of movable property by the law of the country where the Testator is
domiciled. This aspect requires attention when dealing with Non-resident Indians.[NRI’S].
When the Testator has immovable property in one country and is domiciled in another, it would be advisable
to draft two seperate Wills-one relating to movable property and another to immovable property.

Q. How Personal Laws affect in the drafting of the WILL?

Ans. Wills of Hindus,Buddhists,Sikhs and Jains are governed by the Indian Succession Act. Parsis are governed
by the Parsi Succession Act.
The Indian Succession Act does not apply to Muslims,Who are governed by the Mohammedan law. Personal
Laws applicable must be kept in mind as they will apply to the testators properties falling in the residue and
may affect the making and implementation of the Will. In Mohammedan law, no formalities are prescribed for
making a Will. A Mohammedan can make an oral Will or a written one. A written Will, if made,need not be
signed or attested.This is a privilege not enjoyed by other communities. Wills of all other communities have
to be executed in accordance with formalities prescribed in the Indian Succession Act.

Q. Why to make a Will ?

Ans. The Purpose:
A will is a legal declaration of a man’s intention which he desires to be performed after his death. The
fundamental idea of a will is that the person making the will should thereby dispose of his property in a manner
that seems to him best.
A person who makes a Will is said to have died testate.But if he does not make a will, he dies intestate, in which
case his property will be inherited by his legal heirs in accordance with the law of inheritance applicable to
him. The law of inheritance determines the legal heirs (close family members) and their share irrespective of
whether such heirs deserve any share in the deceased’s property or not.

Q. What are the Advantages of making the WILL ?

Ans. There are following advantages of making a WILL.
1. After your death there will be no confusion amongst the family members and relatives as to how to
dispose of your property. What they should known is that you have made the WILL and the same is the last
WILL.
2. Since WILL is an extermely personal document, you are able to express your opinions, views and feelings
about your relationship with your family members, relatives, friends and other persons.
3. Unlike law of inheritance, you can cater to the special needs and requirements of the members of family
i.e. infant children, handicapped son, a widowed daughter, invalid parents etc.
4. Unlike the law of inheritance, you can make some provision for a faithful servant, a nurse, a friend in need
of money and so on.
5. You can avoid family dispute by making a clear dispositor of your property in a WILL.
6. Unlike law of inheritance, the right of disobedient/fraudulent son or characterless wife can be taken away
by means of a WILL.
7. With the increase in unnatural death rate due to motor accidents, riots and natural calamities it is sensible
and pragmatic to make a WILL even if you are at young age of, say, 25 years.

Q. What are the different kinds of Will ?

Ans. Conditional or Contingent Wills :
A Will may be expressed to take effect of the happening of some contingency or condition, and if the contingency
does not happen or the condition fails, the WILL will not be legally enforceable. Accordingly, where A executes
a Will to be operative for a particular year, i.e., if he dies within that year. A lives for more years, after that year,
Since A does not express an intention that the WILL will be subsisting even after the particular year, it should be
deemed that he died intestate i.e. without making a WILL. A conditional WILL is invalid if the condition imposed
is invalid to law.
Joint Wills :-
A joint Will is a “testamentary instrument whereby two or more persons agree to make a conjoint Will. Such a
Will is valid in India. Where a Will is joint and is intended to take effect after the death of both, it will not be
enforceable during the life time of either. Joint Wills are revocable at any time by either of the testators during
their joint lives, or after the death of one by the survivor.

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A Will executed by two or more testators as a single document duly executed by each testator disposing of
his separate properties, or his joint properties is not a single Will.It operates on the death of each and is in
effect for two or more Wills. On the death of each testator, the legatees would become entitled to the properties
of the testator who dies. It cannot be said that the testators have become joint owners and that the survivor
gets the properties of the deceased.
Mutual Wills :-
A Will is mutual when two testators confer upon each other reciprocal benefits by either of them constituting
the other his legatee, that is to say, when the executants fulfil the roles of both testator and legatee towards
each other. But when the legatees are distinct from the testators, there can be no position for a mutual Will.
Duplicate Wills :-
A testator, for the sake of safety, may make a Will in duplicate, the one to be kept by him and the other to be
deposited in safe custody with a bank or executor or trustee.However, in order to be valid, each copy must be
duly signed and attested. If the testator mutilates or destroys the part in his custody, it is revocation of both.
Concurrent Wills :-
Generally, a man should leave only one Will at the time of his death. However, for the sake of convenience a
testator may dispose of some properties in one country by one Will and the other properties in another
country by another Will. Such Wills may be treated as independent, unless there is any indication to the
contrary.
Sham Wills :-
If a document is deliberately executed with all due formalities purporting to be a Will, it will still be a nullity if it
can be shown that the testator did not intent it to have any testamentary operation, but was to have only some
collateral object, e.g., to be shown to another person to induce him to comply with the testator’s wish. This is
so because the intention to make the Will is essential to the validity of Will and the same is wanting in such a
case. Such a Will is sham one.
Holograph Wills :-
A holograph is a Will entirely in the handwriting of the testator.
Privileged & Unprivileged Wills :-
As a matter of rule, the Wills have to be made in writing. However, a soldier during his engagement in an
actual warfare or an airman so engaged or a mariner being at sea, may pronounce his Will by or of mouth
before two witnesses. The Will so pronounced by such persons are called privileged Wills.

Q. Who can make a WILL ?

Ans. Persons Eligible to Make a WILL
According to Section 59 of the Indian Succession Act,
(1) Every person of sound mind, not being a minor may dispose of his property by Will. There is an exception
to this general rule that the testator must not be a minor.
(2) A married woman may make a WILL of her property which she could alienate by her own act during her life
time.
(3) Deaf or dumb or blind person can also make a WILL if they are able to know what they do by it.
(4) An Ordinarily insane person may make a WILL during an interval in which he is of sound mind.
(5) No person can make a WILL while he is in such a state of mind whether arising from intoxication or from
illness or from any other cause that he does not know what he is doing.
(6) Married woman, aliens and convicts are not debarred from making a WILL.
(7) Corporate bodies, by their very nature, are incapable of making a WILL, though they may benefit under the
WILL of an individual partner.

Q. What are the essentials for Eligibility to make a WILL?

Ans. A careful reading of the provisions of Section 59 of the Indian Succession Act, necessitates the following
essentials as far as the person making a WILL is concerned.
(1) TESTAMENTARY CAPACITY AND SOUND DISPOSING MIND
A person is said to have testamentary capacity only if he is in a sound disposing state of mind. The law
does not require that a person, in order to be capable of making a will, must be possessed of this mental

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powers at their best and unimpaired in any degree by old age or disease.
A will made by a person of full capacity is not revoked by the fact that he has subsequently become
incapable of making a will. In view of the above , it is desirable that in such circumstances the WILL should be
witnessed by a medical practitioner who satisfies himself as to the capacity and understanding of the testator
and makes a record of his examination and findings.

(2) KNOWLEDGE OF CONTENTS

It is elementary rule that the testator must have the knowledge of the contents of the WILL which he
executes. If the testator does not know the contents of a WILL, it cannot be said to be valid. Such knowledge
and approval of the testator may be presumed on proof of the signature of the executant to the WILL.

(3) FREE FROM UNDUE INFLUENCE / FRAUD / COERCION

According to Section 61 of the Indian Succession Act a Will or any part of a WILL, the making of which has
been caused by fraud or coercion or by such importunity as takes away the free agency of the testator is void.

(4) VOLUNTARY ACT.

In order to be valid, a WILL must satisfy two essential conditions namely (1) the testator must be fully
aware of the contents of the WILL and approve them and

(II) It must be his own voluntary act.

A testator cannot, therefore,delegate his testamentary power to another person. Where it is shown that
the WILL was read over to the testator and contents thereof were properly brought to his notice before
execution, it must be presumed that the WILL was executed by the testator after approving its contents.
A WILL cannot be said to be valid when the deceased is not shown to have knowledge of its contents and
he has approved the same. Without adequate proof, a WILL cannot be held valid merely because its
contents are reasonable.

Q. How to prepare a WILL ?

Ans 1. WILL MUST BE IN WRITING.
All religions except Muslims, the will must be made in writing. The only exception provided under the law
are the members of the armed forces employed in an expedition or engaged in actual warfare and mariner
at seas who are permitted to make an oral will. Such will is known as “Privileged Will”.
2. MUSLIMS CAN MAKE ORAL WILL
Muslims are permitted by their personal law to make a oral will.
3. NO PARTICULAR FORM OF WILL.
There is no particular form of WILL prescribed by law. The language employed should be as simple as
possible and should be free from technical words.
4. WILL NEED NOT BE ON STAMP PAPER
It is wrong to say that a WILL has to be executed on a Stamp paper as there is no such stipulation under
the Indian Stamp Act. A WILL can therefore be made on any plain sheet of paper which must of course, be
of durable quality.
5. TYPING IS NOT ESSENTIAL BUT DESIRABLE
A will need not be typed. It can be made in testator’s own hand using a ball pen or fountain pen. A
handwritten WILL is known as holograph and is valid in the eyes of law. However, in a handwritten WILL
some confusion is bound to be caused by illegible handwriting of the testator. It is therefore advised that
WILL should be neatly typed with margins on both sides of the pages.
6. OUTLINES FOR DRAFTING A WILL
While drafting a WILL, the following broad outlines should be kept in mind.
(1) Name and address of the testator
(2) The fact that the testator is making the WILL voluntarily and is in sound disposing state of mind;
(3) Necessity or urgency, if any, for execution of the WILL;
(4) Enumeration of testator’s relatives who would be entitled to his properties on intestacy and to whom
the bequests are proposed to be made;
(5) Details of procedure of making bequests;
(6) Use of clear and umambiguous language;
(7) Avoidance of conflict with rule of law e.g. rule against perpetuity;

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(8) Appointment of executor;
(9) Schedule of properties bequeathed;
(10) Attestation of WILL by at least two witnesses;
(11) Provisions relating to bequest and trusts created by the WILL should be complete.
(12) Interest conveyed by WILL should be clearly defined. A WILL or bequest not expressive or any
definite intention is void for uncertainty.

7. PRECAUTION IN DRAFTING A WILL

(1) Prepare a list of all your assets and property which remain after taking into account all debts,
liabilities and expenses to get a clear picture of how you wish to distribute the estate.
(2) Make a realistic appraisal of your net estate available for disposition to avoid abatement of legacies.
(3) The WILL should be drafted in the language best understood by the testator so as to give the
impression that the contents were fully understood by the testator and the WILL is the expression of
testators wishes and intentions.
(4) In case the testator is illiterate the WILL should be executed in a language which the testator can
comprehend.
(5) In case of illiterate testator, the attesting witness or third person should read out the WILL to the
testator before its execution. If the WILL is read out by a third person it should be done in the
presence of the attesting witnessess.
(6) Where the WILL is executed by a person who does not orally comprehend the language in which it
has been drafted an exact translation of the WILL should be read out to the testator before its
execution. It is desirable that the translation is read out in the presence of attesting witnesses who
understand both the languages.
(7) The WILL should be drafted in a simple language and should be clear and unambigious. It is not
necessary to use any legal or technical words and phrases. What is important is the intention of the
testator should be known.
(8) Unusual charactors of the WILL should be explained and clarified in the main body of the WILL
itself. Thus where a testator bequeaths all his property to his daughter disinheriting and excluding
his wife and other two sons or bequeaths his entire property to charity disinheriting his entire family
it is desirable that in such circumstances reasons are clearly stated in the WILL itself.
(9) Execute only a single copy of the WILL so as to avoid confusion and disputes at future dates.

8. LEGAL REQUIREMENTS FOR MAKING A WILL

Section 63 of the Indian Succession Act provides as under Every testator, not being a soldier employed
in a expedition nor engaged in actual warfare, or an airman so employed or engaged or a mariner at sea,
shall execute his WILL according to the following rules :-
(a) The testator shall sign or shall affix his mark to the WILL, or it shall be signed by some other person
in his presence and by his direction.
(b) The signature or mark of the testator, or the signature of the person signing for him shall be so
placed that it shall appear that it was intended thereby to give effect to the writing as a will.
(c) The Will shall be attested by two or more witnesses, each of whom has seen the testator sign or
affix his mark, to the WILL or has seen some other person sign the WILL, in the presence of and by
the direction of the testator, or has received from the testator a personal acknowledgement of his
signature or mark, or of the signature of such other person; and each of the witnesses shall sign
the will in the presence of the testator, but it shall not be necessary that more than one witnesses be
present at the same time, and no particular form of attestation shall be necessary proof as genuine”.

9. SELECTION OF WITNESS :
Casual selection of the witnesses to the will prove fatal in the event of the proof of the execution
of the WILL at future date. It should be clearly understood that the attesting witness may on some future
occasion be required to appear as a witness in Court in order to prove the excution of WILL.
(B) REGISTRATION OF WILL

Q. Whether registration of Will is required ?

Ans. Registration of Will is not Compulsory.
Section 17 of the Registration Act, 1908 deals with compulsory registration of documents and makes no
mention of Will as a document compulsorily registrable. Section 18 on the other hand makes a mention of
WILL as a document whose registration is optional. Thus there is nothing in law which requires the registration

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of a WILL and therefore no inference can be drawn against the genuineness of a Will on the ground of
its non-registration nor a WILL can be accepted as genuine by the Courts even though it has been registered.
However, it is advisable to get the WILL registered.

Q. What are the advantage of getting the Will registered ?

Ans. Registration of Will is desirable as it has following advantages.
1] The WILL cannot ordinarily be tampered with, destroyed, mutilated lost or stolen.
2] It is kept in the safe custody at the office of the Registrar.
3] No body can examine the WILL and copy the contents without the express permission in writing or
until the death of the testator because Section 57(2) of the Registration Act,1908 provides that the
certified copy of a WILL can be given only to the testator or his agent. It is only after the death of the
testator of the WILL that a certified copy can be given to any person applying for it and producing
the death certificate of the testator issued by the competent authority.
4] If the WILL is registered and uncontested it may be possible to get the leasehold property mutated
in the name of the legal heirs without obtaining a probate of the WILL.

PROCEDURE FOR REGISTRATION OF THE WILL.

Q. What are the procedure for registration of the Will?

Ans. The Will should be got registered at the office of the Sub-Registrar.The selected witnesses should also go
with the testator for attesting the Will. Please don’t get the Will attested by the professional witnesses. If the
testator can’t travel to the Registrar of Deeds owing to bodily infirmity or any other equally valid reasons you
can legally request the Registrar to visit the residence or hospital of the testator. In fact, the following persons
are exempt from attending the Office of Registrar:
1] A person who by reason of bodily infirmity is unable without the risk or serious inconvenience to
appear the Registrar Office.
2] A person in jail under civil or criminal process.
3] A Muslim Pardhanashin Woman.

Q. What is the Stamp Duty for Registration of Will ?

Ans. No stamp duty is chargeable on a Will.

Q. When to get the Will Registered ?

Ans. A Will can be registered by the testator in his lifetime or by the executor or legatee after the testator’s death.

Q. Whether Amendments; Revocation and Subsequent Wills are required to be Registered ?

Ans. Yes, all the Amendments; Revocation and Subsequent Wills to be Registered.
1] The revocation of a registered Will must also be got registered in the same manner as has been
provided for execution of Wills.
2] Once a Will has been registered, it is advisable that subsequent Will should also be got registered
as well. The same applies to amendments as well.

C. DEPOSIT OF WILL
Q. What are the procedure for Deposit of Will with the Registrar ?
Ans. In the case of a bequest to a religious or charitable institution by a non-Hindu the Will must be deposited
within 6 months of execution with the Registrar/Sub-Registrar of Deeds and Documents.It is important to note
here that bequest to a religious or charitable institution can take effect only when:
i] Will has been executed;
ii] Will has been deposited within six months of execution with the Registrar of Deeds; and
iii] The testator must survive for a period of twelve months after the execution of the Will.[Sec.118] A
bequest to religious or charitable uses made only a few days prior to the death of the testator is not
valid.

D. SAFE CUSTODY OF WILL

Q. How the Will can be safe ?

Ans. After a Will has been executed it may be deposited in some safe custody, such as with a banker or a solicitor,
including a lawyer or registrar.

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Q. What is the procedure for depositing the WILL with the registrar ?
Ans. Under the Indian Registration Act, 1908, a Registrar also has authority to receive and to keep in deposit Wills
presented to him for that purpose. A testator may, either personally or by a duly authorised agent, deposit with
any Registrar his Will in a sealed cover bearing the name of the testator and that of his agent, if any,and a
statements of the nature of the document. On receiving the cover the Registrar, if he is satisfied that the
person presenting the same deposit is either the testator or his agent, keeps the sealed cover in his custody.

Q. What is the procedure for withdrawal of the WILL kept with the registrar ?
Ans. If the testator wishes to withdraw the cover in which he has kept the Will, he may apply either personally or by
a duly authorised agent to the Registrar for return of the same; and the Registrar, if he is satisfied that the
applicant is the testator or his agent, delivers the cover accordingly.

Q. How WILL will be made open after the death of the testator kept the registrar?
Ans. After the death of the testator any person may apply to the Registrar to open the cover; and if the Registrar is
satisfied that the testator is dead, he must open the cover in the presence of the applicant and cause a copy
of the Will to be made in his prescribed book at the applicant’s expense; but he must hold the original in his
custody till ordered by competent Court to produce the Will before it. These rules apply equally to codicils.

Q. Should the Will be kept secret ?

Ans. Once a Will is made, it should be kept secret and never disclosed to the beneficiaries of the Will, otherwise
the beneficiaries might pick-up a row and quarrel with the testator as to the quantum or proportion of the
properties disposed off by him as between the beneficiaries. The life of the testator would become uncomfortable
and miserable. The question then arises that how will the survivors/heirs of the testator come to know that he
has left a “Will”? And how will the executor come to know that he has been appointed the executor of the
testator’s Will? For this purpose, therefore, the testator, after making his Will, should inform about it to some
persons in whom he has confidence and trust. For instance, in case of husband making a Will, he should
inform about it to his wife and vice-versa. Besides, the testator should also inform the executor that he has
made a Will and that he desires of him to execute his Will. In fact, it is always desirable to ask the executor
before making the Will, so that, if he has any resrvation or if he is unwilling to act as the executor, the testator
may accordingly appoint some other person as the executor or make necessary arrangements for the same
in the Will.

22.3 Annexure Specimen of Will

ANNEXURE
(A specimen of WILL , where beneficiaries will be acting as Executor/ Administrator )

1. I, ______________________________s/o (d/o, W/o) ______________________________, adult, Indian

Inhabitant, presently residing at __________________, ____________on this ____________day of
__________ 200__, hereby revoking all previous WILLS, Codicils and/or Testamentary writings that I may
have made and declare this to be my last WILL and Testament.
2. This is the last will and/or codicils, if any,made by me at any time herefore made and declare this to be my will.
3. That to the best of my knowledge and memory, I have at present following assets which are free from all
encumbrances :
(a) Immovable property bearing No. ________________________________________,
(b)Savings Bank Account No. _________________with _____________________ (Bank), _________ Branch.
(c) Units in various schemes of the Unit Trust of India
(d) FDR with various banks and company deposits.
(e) Investments in shares, bonds, debentures of various companies.
(f) A few other small investments in various forms at various places;
4. That at present I have got one surviving son known as _____________________born on______________
and one daughter known as ____________________ , born on _____________ and my wife / my husband
known as _____________________. (details of family members).

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5. That I, the above named testator, bequeath to my wife/ my husband all my assets, investments, properties -
movable and or immovable in whatsoever form whether mentioned herein above or not and / or coming to be
possessed by me in my sole name or jointly with others, which are free from all encumbrances and charges
whatsoever, and are my self acquired ones from my own resources and savings, out of my sweet will and
wishes, without any duress,coercion or pressures from an one or from any side whatsoever.
6. That she/he, i.e my wife/ husband shall be free to use the same in any way or manner according to her own
sweet will and wishes, so long as she/he is alive.
7. That after the death of my wife , my son and daughter , named above, shall be the sole executors of this will
and all the assets mentioned herein shall be bequeath to my son and daughter with the precondition that my
wife shall not make any will in her life time for the above mentioned properties, investments etc., coming to
her through and by way of this will, being made by me.
8. That I am in good mental health and am in sound disposing state of mind. In witness, I have hereunto set and
subscribe my hand and signature this _________ day of _________ 200___.

( Signature of Testator)
Signed by the within named testator Mr/Mrs. _______________________, as his last will and testament in our
presence all being present at the same time.Thereafter at his request and in his presence and in the presence of
each other, we subscribed our respective names.

Signature of witnesses:

Name : ___________________________

Designation : ___________________________

Address : ___________________________

____________________________

Signature of witnesses:

Name : ___________________________

Designation : ___________________________

Address : ___________________________

____________________________

ONE SENTENCE VALID WILL

Everything to my wife, by this my WILL

Sd/-
(___/____/2007)

Witnesses
1
2

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22.4 Question and Answers
A) NOMINATION
Q. What is nomination ?
Ans. Nomination is an act of nominating. To nominate means to appoint or to propose for an office. Normally when
a person invests any amount in the Bank or Government securities or in LIC/ GIC polices, a facility of
nomination is given. In such cases nomination means on the death of the investor/ policy holder , the amount
would be given to the nominee so that the same could be distributed among the legal heirs as per the
prevailing provisions of law or as per the will of the expired person.
In the ordinary course, a nominee is assumed to be the person to whom the entire rights/ death benefits of the
nominator has to be transferred. However, legally speaking, nominee is a person appointed by the person to
receive the death benefits and distribute among the legal heirs as per the law of succession or as per the
WILL of the deceased member.

Q. Who can be appointed as Nominee ?

Ans. A nominee is a person appointed by the nominator to receive the death benefits or the rights of the deceased
member and distribute the same among the legal heirs as per the prevailing law. He can be considered as an
executor. A nominee can be an adult or a minor. If a minor is appointed as a nominee a guardian has to be
appointed till the minor attains the age of majority and further the date of birth of the minor also should be
mentioned, so that the actual date of attaining the majority could be easily ascertained.
A nominee also can be relative or a friend or a well wisher. Many are under the impression that only relative
should be the nominee. All type of nomination form / declaration a column is provided for relationship of the
nominator with the nominee. Accordingly the actual relationship should be mentioned. It is not mandatory that
the nominee should be blood relative.

Q. Where the nomination can be provided ?

Ans. Nomination facilities are now available for any investments / deposits we keep.
It is recommended that whenever any investments in bonds, securities, fixed deposits are kept, enquiry
should be done for nomination facilities and the formalities should be done. Most of the institutions have a
separate form for providing nomination. All the details in the nomination form should be completely filled and
necessary witness should be provided. If the nomination forms are incomplete, the very purpose may get
defeated. Normally, once the nomination form is submitted, the nomination is registered by the institution. We
have to enquire whether the nomination has been registered and is complete in all respects.

Q. Whom the nomination facilities are available ?

Ans. The essence of the rule is that the facility is available only to individuals in their own capacity singly or jointly.

Q. Whom the nomination facilities are not available?

Ans. As the nomination facilities are available only to the individual in their own capacity singly or jointly, following
type of organisation nomination facilities are not available.
i) Accounts held in the representative capacity (i.e. As trustee; as liquidator, as treasurer etc.
ii) Accounts of joint stock companies/ association/ clubs and such other organisations.

Q. When can nomination be done ?

Ans. Nomination can be done at the time of investment or in case of LIC/GIC policies at the time of inception of the
policies or at any time thereafter. Proper notice of nomination has to be given to the institution and the same
should be endorsed in the policies in case of insurance and in any other cases on the certificate or obtain a
proof for having effected the nomination.

Q. Whether change of nomination allowed any time and if so, how many times ?
Ans. Change of nomination can be done by the policy holder in case of insurance and investor or account holder
in case of other investments any time during the term of the account, investment or policy. For this the
investor/ policy holder has to give proper notice in the prescribed form, get the old nomination cancelled and
get the new nomination endorsed in the records of the institution, certificates or policies as the case may be.
Further, Nomination can be removed any time by the Policyholder without giving prior notice to the Nominee.

416 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 22 Will
Q. Who can nominate ?
Ans. Nomination can be done only by a Investor or Policyholder who is a major holding account/ investment
certificate / Policy Bond in his own name.

Q. What are the rights of a nominee ?

Ans. Under Nomination, the Nominee gets only the right to receive the policy money in the event of the death of
the Policyholder. Nomination does not pass on the property in the Policy. If nominee dies when the Policyholder
is still surviving then the Nomination would be ineffective. Nomination has no effect if Policyholder is surviving.
If Nominee dies after the death of the policyholder, but before receiving policymoney,then also Nomination
becomes ineffective and money can be claimed only by the Legal Heirs of the Policy Holder.

Q. Is Nomination allowed for Children’s Policies ?

Ans. In the case of Children’s Policies, nomination is not done until the child becomes major.

B) NOMINATION BY MEMBERS IN A CO-OPERATIVE SOCIETY

Q. What is the procedure for the Nomination by the member?
Ans. As per model bye-laws no.32 of the Society, a member of the Society may by writing under his hand, in the
prescribed form nominate a persons to whom the whole or part of the shares and/or interest of the member
in the capital/property of the Society shall be transferred in the event of his death.

Q. What is the Fees for recording the Nomination?

Ans. There is no charge for recording the nomination for the first time. However if the earlier nomination is revoked
and new nomination is given to the society for each subsequent nomination Rs.50/- will be charged by the
society.

Q. How many types of nominations are available ? Where is the nomination form available ?
Ans. There are two types of nomination in the case of Housing Societies. First type of nomination is known as
single nominee. In this case only one nominee has to be mentioned by the member. Single nominee form is
given in appendix 14 (1) of the model Bye-Laws. The form can be type on the plain paper and given to the
society. The forms are also available with the federation office and is known as Form No.15-A.
Second type of nomination is known as more than one nominee. Here the member can nominate any number
of nominees and specify the percentage of Share of each nominee. The member also has to specify in name
of the nominees in whose favour the flat has to be transferred. More than one nominees form is given in
appendix 14 (2) of the model bye-laws. The form can be typed on the plain paper and given to the society. The
forms are also available with the federation office and is known as Form No.15-B.
The forms should be given in triplicate, which are used as under:
1. Triplicate copy will be given as an acknowledgement by the Society office bearer on the receipt of the
nomination to the nominator.
2. Duplicate copy also will be given to the members after recording the same in the minutes of the managing
committee of the society and also after recording in the nomination register of the society. The remark of
recording the same in the committee meeting and the nomination registered will be recorded on the
duplicate of the nomination form and given to the nominator. The acknowledgement for having received
the nomination form (Duplicate form) by the member will be taken on the original form.
3. Original form will be retained by the society in the nomination form file. All the details of passing the
committee meeting and recording in the nomination register will be put on the original nomination form.

Q. What is the procedure for canceling/ revoking the earlier Nomination? What is the duty of the Society
on the receipt of Nomination of the member?
Ans. On receipt of the nomination form, or the letter of revocation of the earlier nomination, the same shall be
placed before the meeting of the committee held next after the receipt of the nomination form or the letter of
revocation of the earlier nomination, by the Secretary of the Society for recording the same in the minutes or
the committee. Every such nomination or revocation thereof shall be entered in the register of nominations by
the Secretary of the Society within 7 days of the meeting of the Committee, in which it was recorded.

Q. What is the procedure for transfer of Shares and interest of the deceased member in the capital/
property of the Society to the nominee?
Ans. As per model Bye-Laws no.17A, 19 and 34 of the Society on the death of a member, the society shall transfer

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Chapter - 22 Will
the shares and interest of the deceased member in the capital/property of the Society the nominee/ nominees.
If there are more than one nominee, on the death of a member, such nominees shall make joint application to
the Society and indicate the name of one of the nominees who should be enrolled as member. The other
nominees shall be enrolled as joint/Associate members unless the nominees indicate otherwise.
The nominees shall also file an Indemnity Bond in the prescribed form indemnifying the Society against any
claims made to the shares and interest of the deceased member in the Capital/ Property of the Society by any
of them in case only one nominee is indicated by the nominees for membership of the Society.

Q. What is the consequence of not making the nomination and how the Society will deal with the property
of the deceased member in case of not filing the nomination?
Ans. As per model Bye-law No. 35, where a member of the Society shall invite within one month of his death,
claims or objections to the proposed transfer of shares and interest of the deceased member, in the capital/
property of the society, by the public notice, in the prescribed form exhibited on the notice board of the Society.
It shall also publish such notice in atleast two local news papers, having wide circulation. The entire expenses
of publication of the notice shall be recoverable from the value of Shares and interest of the deceased member
in the capital/property of the Society. After taking into consideration the claim or objections received in response
to the said notice, and after making such enquires as the committee consider proper, in the circumstances
prevailing, the committee shall decide as to the person, who in its opinion, is the heir or legal representative of
the deceased member. Such a person will be eligible to be a member of the Society subject to the provisions
of the bye-laws no.17 (a) or 19, provided that he give, along with his application for membership in the
prescribed form, the indemnity bond in the prescribed form, indemnifying the Society, against any claims
made to the Shares and interest of the deceased member in the capital/property of the Society, at any time
in future. If there are more claimants than one, they shall be asked to make the affidavit as to who should
become a member of the Society and such person named in the affidavit shall furnish the Indemnity Bond as
indicated above along with applications for membership, referred to above, if however, the Committee is not
able to decide as to the person who is the heir/ legal representative of the deceased member or the claimants
do not come to the agreement as to who should become the member of the Society, the committee shall call
upon them to produce succession certificate from the Competent Court. If however there is no claimant the
shares and interest of the deceased member in the capital/property of the Society shall vest in the Society.

Q. What is procedure for payment of the value of shares and interest of the deceased member in the
capital/ property of the society to the nominee?
Ans. As per model Bye-law No. 36, if there is the single nominee and if he demands payment of the value of the
shares and interest of the deceased member, in the capital/property of the society, the society shall acquire
the same and pay him the value thereof as provided under the Bye-Law No.66,
If however, there are more nominees than one and if they demand payment of the value thereof as provided
under the bye-law referred to above in the proportion mentioned in the nomination form if no proportion is
mentioned in the nomination form, the payment shall be in equal proportions. As per model Bye-law No.
66,Wherever the question of payment of the value of the shares and the interest of any member of the
society, in its capital/property, as the result of acquisition of the same by the society arises, the following
procedure shall be followed.
i) The value of the shares shall be decided in accordance with the provisions of Rule 23 of the Rules.
ii) Within one month of the date of demand for payment of the value of the shares and interest in the
capital/property of the society, or acquisition of the same by the society, the committee shall, by publication
of the notice in atleast two widely circulated news papers and - exhibition thereof on the notice board of
the society, invite offers for price proposed to be paid for acquiring interest in the Flat, within such period
as is mentioned in the notice,
iii) On receipt of the offers, the committee in its meeting, shall scrutinise the same and decide to accept the
offer which is the highest.
iv) The committee shall then advise the person, offering the highest price, to make an application for
membership of the society, in the prescribed form, along with a demand draft for the price offered, value
of 5 shares of the society and the entrance fee of Rs.100/-.
v) On realisation of the demand draft and within one month of the admission of the said person to membership
of the society, the committee shall arrange to pay the value of the interest in the Flat realised by the
society to the member whose resignation has been accepted or the nominee/s heir/s of the deceased
member who demanded payment of the value of the shares and interest in the capital/property of the

418 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 22 Will
society or the expelled member together with the value of the shares as determined under (i) above after
deducting the outstanding amount, if any due from such member and the entire expenses of the publication
of the Notice, the payment shall be made in the manner provided under the bye-laws no.38,39 and 55 to
the nominee/nominees or heir/heirs, respectively.

Q. What is the procedure for the payment of value of share and interest of the deceased member in the
capital/property of the society to the heir/legal representative/heir / legal representatives?
Ans. As per model Bye-law No. 37, if in the opinion of the committee there is only one heir/legal representative of
the deceased member and ifhe demands payment of the value of the shares and interest of the deceased
member in the capital/property of the society, the society may acquire the same and pay him the value thereof
as provided under Bye-law No. 66 after obtaining indemnity referred in the bye-law no.35 if, in the opinion of the
committee, there are more heirs/legal representative than one and if they demand payment of the value of
shares and interest of the deceased member in the capital/property of the society, the society may acquire
the same and pay them value thereof in the equal proportion as provided under the Bye-law No. 66 after
obtaining indemnity bond referred to in the bye-law no.35 from all the heirs/legal representatives jointly.

Q. Whether WILL also to be executed when Nomination is given to the Society ?

Ans. Any transfer of interest of the deceased member in the co-operative housing society is governed by the
Section 30 of Maharashtra Co-operative Societies Act,1960. Section 30 (1) is is as under, which is self
explanatory about the nomination and the rights of the legal heir.
Section 30(1) “On the death of a member of a society, the society shall transfer the share or interest of the
deceased member to a person or persons nominated in accordance with the rules or, if no person has been
so nominated, to such person as may appear to the committee to be the hier or legal representative of the
deceased member.
Provided that, such nominee, heir or legal representative, as the case may be, is duly admitted as a member
of the society; Provided further that, nothing in this sub-section or in section 22, shall prevent a minor or
person of unsound mind from acquiring by inheritance or otherwise, any share or interest of a deceased
member in a society.”
From interpretation of the above section we understand the following thing.
It is very clear on the plain reading of the section that the intention of the section is to provide for who has to
deal with the society on the death of a member and not to create a new rule of succession. The purpose of the
nomination is to make certain the person with whom the society has to deal and not to create interest in the
nominee to the exclusion of those who in law will be entitled to the estate. The purpose is to avoid confusion
in case there are disputes between the heirs and legal representatives and to obviate the necessary of
obtaining legal representation and to avoid uncertainities as to with whom the society should deal to get
proper discharge.
Society has no power, except provisionally and for a limited purpose to determine the disputes about who is
the heir, or legal representatives. It, therefore, follows that the provisions for transferring a share and interest
to a nominee or to the heir or legal representative as will be decided by the society is only meant to provide for
interregum between the death and the full administration of the estate and not for the purpose of conferring
any permanent right of such person to a property forming part of the estate of the deceased. The idea of
having this section is to provide for a proper discharge to the Society without involving the society into
unnecessary litigation which may take place as a result of dispute between the heirs.
Even when a person is nominated or even when a person is recognised as a heir or a legal representative of
the deceased member, the rights of the persons who are entitled to the estate or the interest of the deceased
member by virtue of law governing sucession are not lost and the nominee or the heir or legal representative
recognised by the society, as the case may be, holds the share and interest of the deceased for disposal of
the same in accordance with law. It is only as between the Society and the nominee or heir or legal representative
that the relationship of the society and its member is created and this relationship continues and subsists only
till the estate is administered either by the person entitled to administer the same or by the court or the rights
of the heirs or persons entitled to the estate are decided in a court of law. Thereafter, the Society will be bound
to follow such decision. ( Gopal Vishnu Ghatnekar V/s. Madhukar Vishnu Ghatnekar).
A member of a Co-operative Society was alloted a piece of land under a lease from the society to construct
building thereon and to hold shares in the Society. The member executed a nomination towards one of his

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 419
Chapter - 22 Will
soon as required under Rule 25 and in accordance with the Bye- law. On the death of the member the nominee
filed a suit against brother claiming that by virtue of the nomination he was entitled to a decree for possession
of the site and the structure over it. Execution of nomination does not create title in the property.
When one of the sons is made a nominee to a flat owned by father and mother and on their death he cannot be
said to be in occupation as a trustee for all heirs of deceased, but his occupation can be termed as co-owner
and cannot be held as dishonest misappropriation of flat within the meaning of section 405 of the Penal code
(Shyam Lachmandas Aiwani V/s. The State of Maharashtra, 1991 Cr. L.J. 979).
The provisions of section 30 for transferring a share and interest into a nominee. - The heir or legal representative
as will be decided by the society, is meant to provide for interregnum between the death and the full administration
of the estate, and no for the purpose of conferring any permanent right on such a person to a property
discharge to the Society without involving the Society into unnecessary litigation which may take place as a
result of dispute between the heirs, or uncertainty as to who are the legal heirs or representatives.
Even when a person is nominated, or a person is recognised as as heir or a legal representative of deceased
member right of the persons who are entitled to the estate of the interest of the deceased member by virtue of
law governing succession are not lost and the nominee or the heir or the legal representative recognised by
the Society, as the case may be, holds the share and interest of deceased for disposal of the same in
accordance with law. (Gopal Vishnu Ghatnekar V/s. Madhukar Vishnu Ghatnekar).

Resolution Passed in the Adhoc Committee

Meeting by flat purchasers.
We have Committed a life-long blunder by purchasing
flat in the Project of ____________________ builder.

In one case security guards of builder took out a

Morcha / Gheraoed the builder to get their salary from
the builder.

CD of Stamp Duty Market Value of properties for

different areas of Maharashtra i.e. (a) Mumbai
(b)Thane & Navi Mumbai, are available. This can be
of immense help to Stamp duty payers.

420 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 23 Mumbai Muncipal Corporation

CHAPTER 23
MUMBAI MUNICIPAL CORPORATION
A) GENERAL
As of date, the Mumbai Municipal Corporation has started surveying residential flats and industrial/societies.
The aim of the survey is to find out persons who have subletted their flat/industrial units. It is the contention of
the Mumbai Municipal Corporation that if the premises are subletted, than the authorities are entitled to increase
the rateable value of the properties. If the authorities increase their rateable value, than naturally they will be
able to collect more taxes. It is an open secret that the salary of Mumbai Municipal Corporation employees and
the administrative expenses of the Mumbai Municipal Corporation have increased substantially. With a view to
generate funds, the aim is to have more and more sources of revenue. In our humble opinion, even if the
premises have been subletted than the Mumbai Municipal Corporation does not have a right to increase the
reatable value of the property. Merely because the third party is utilising the property that does not mean that the
Mumbai Municipal Corporation is providing extra services. It is also an open fact that the system of fixing
rateable value is a debatable one. It is the approach of the authorities to levy property tax depending upon the
year of construction of the building. This has resulted in people of proper Mumbai paying far less amount as
property tax compared to the residents in the suburban areas as new construction is at present going on only in
the suburban area. One is given to understand that even in far away suburban areas for new building, property
tax is levied at Rs.2.00 per sq. ft. compared to property tax of 0.20 paise in old rented building in proper Mumbai.
It is also a known fact that in some cases sewerage taxes are recovered twice by the Mumbai Municipal
Corporation one in property tax bill and second time in water charges bill. This thing definitely requires to be
rectified by the Mumbai Municipal Corporation on their own without waiting for tax payer to intimate Mumbai
Municipal Corporation with documentary evidence. Even the registration fees and renewal fees have been
recently increased by the Corporation. It is the contention of the business community that licence fee should be
recovered only to the extent of establishment expenses and not with the motive of the earning of the same. It is
the contention of business community that the Accounts with regards to collection of this amount as well as the
expenses incurred for the same should be periodically be made available to the business community.
As regards water charges w.e.f. 1/1/99, water charges for One star and two star hotel, the water charges
has been increased to Rs. 25/- per 1,000 litres. From Rs.18/- per 1,000 litres. For Three and Four Star, the
water charges have been increased to Rs. 40/- per 1,000 ltr. From Rs.22/- per 1,000 litres. For Five Star Hotels,
the water charges has been increased to Rs. 55/- per 1000 litres. From Rs. 22/- per 1000 litres. Even for the
requirement of Mineral water manufacturing companies, the rate of water charges has been increased Rs.55/
- per 1,000 ltrs. From Rs. 22/- per 1,000 litres.
At present, the rate of water charges for residential building is varying from 60 paise for 1000 litres to Rs.
3.30 paise for 1000 litres. The residents of high rise building have to pay a hefty amount as water charges.

Specimen letter written by MMC Authorities with regards to recovery of amounts directly from flat
purchasers for non- payment of MMC taxes
BRIHANMUMBAI MAHANAGARPALIKA
Ref. No. / / /
Date:_______2007.

Office of the Assessment & Collection Dept.

Gala No. 7, Below Flyover Bridge,
K/E Ward, Andheri (E),
MUMBAI - 00 069
To,
Mr.________________________________________

Mumbai.

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Chapter - 23 Mumbai Muncipal Corporation

Sub: Payment of Municipal Property Taxes

Sir/Madam,
You are the owner/occupant, Flat No._______ in _______________ Apartments. This is to draw your attention
that Society as one unit is in arrears of property taxes to the tune of Rs.____________ (Rupees
_________________________ Only) to the Society towards the liability of Property Taxes to the tune of
Rs.___________for the period from _________ to _______________.
It is reported by the office bearers of the society that majority of the members have paid their dues and list
of defaulters is furnished to this office for action and provided under latest amendment to Mumbai Municipal
Corporation Act. You are one such member owing Rs. ______________ to the society towards the liability of
Property Tax.
It is a courtesy letter inviting your attention to the new amendment to Mumbai Municipal Corporation Act
where in Corporation can proceed with actions like attachment and auction sale of portions occupied by defaulting
members. As reported by your society, your liability is Rs. ________ While cost of advertisement of such flats
would be Rs.____________ approx.
Needless to point out that no rational person would invite such predicament. In order to avoid such unpleasant
consequences, you are still at liberty to pay your part by Demand Draft/Pay Order within two days from the
receipt of this letter. Action will be resorted to, if defaulting continues. Unncessary correspondence will not be
entertained except acknowledgement of payment, which please note.
Yours faithfully,

Asst. Assessor and Collector

B) BUILDERS BIBLE
Before embarking at any project, the prospective building, who wishes to have a good name and reputation
in the market should ensure that he has a time of reliable Architect, Engineers, Solicitors and Contractors and
above all good Marketing Consultants. Marketing is the essence of business today. As there are several builders,
who have constructed fabulous buildings with latest amenities and fittings spent crores of rupees on the plots,
on the construction, etc., but are not having a good marketing team. Therefore, today it is imperative to have
good marketing people to market your product as marketing assumed significant importance to achieve success
in the industry today. Now let us come to the specific of the industry:-
1. Identifying a good plot:
It is necessary for the prospective builder to study the market and understand the fundamentals of demand
and supply in the market today. It may not be a good decision to invert in land in localities. where thousands of
Flats are lying unsold all over. You will only add to the glut. The best manner to embark on a viable project is to
identify any plot in locality where the demand is more and the supply is less and, therefore, any development
done by the Developer will fetch immediate customer. This is the fundamental decision to be taken - Identifying
a plot in a locality where the demand is more and the supply is less.
2. How to locate plot:
The prospective builder should advertise in the newspapers and ask for a plot in the locality specifically
identified by him. For example, if he wants a plot in JVPD Scheme or Santacruz or Bandra, he should identify
what size of plot he needs and asks the Estate Agents and Property Owners to respond to his advertisement.
Basically the builder who have substantial enough money ready in his pocket, will be able to buy a plot of
whatever size depending upon his budget. If this amount is not ready with him and he wants to collect the
money from elsewhere, then he should not put the cart before the horse. He must keep the money ready as
ready payment gives him good property at low price. This is the essence of purchasing a plot.
3. The modalities for purchase of a Plot:
After inspecting several properties shown by the Estate Agents and Property Owners, the builder will ultimately
purchase the plot depending upon its location as per Vastu and also proximity to School, Railway Station, Bus
Station and other essential services. If the plot is located near such essential services and has not cut off from
the mainstream, then automatically people will come to buy the Flats in the building. So these points must be
taken care of before finalizing the plot. When you are now ready to buy plot you will have to pay a 10% Earnest

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 Chapter - 23 Mumbai Muncipal Corporation

Money and enter into an Agreement for Sale to buy the property. These Agreements will be clear in stating that
the title will have to be verified, the development will have to be issue public notice and the seller’s advocate will
give certificate of marketable title before even paying the Earnest Money.
The legal formalities are best left to the Ld. Advocates, who knows the formalities to buy the property and
the builder should not indulge in being a jack of all trade and master of none and therefore he must have proper
professional who will handle the various works like legal work, architectural job, building construction job, etc.
and all these people will be a reliable group of people. So far as the formalities of purchasing the plot, the builder
must get ULC permission of put in the paper and the title should be clean and marketable. Once all these points
are verified, the conveyance of the land can be executed and proper stamp duty should be paid and documents
should be duly registered in the name of the Company for which the builder is buying the property. This establishes
that he is the owner of the plot.
Sometimes the owners are willing to enter into a joint venture Agreement with the builder. In such joint
venture also the title should be inspected and the builder should assure for himself that there will be no legal
complication in the property. But in a joint venture the owner will take 50% flat and the building will get only 50%.
In this case the builder has to negotiate about the payments with the owner and come to a workable understanding
where the builder can make some profit. After the plot has been purchased or confirmed for a joint development,
the plan has to be prepared for the project.
4. Planning of the Project:
It is essential for the builder to appoint a reliable Architect, who can give good planning , good designing and
ultimately successful project. It is essential for the builder to appoint an Architect, who knows BMC rules
besides being a good planner or a designer and BMC is known for creating problems while plans are being
approved and they normally indulge in black-mailing the builder from time to time. Therefore, it is essential for
the builder to have a strong Architect, who can tackle the BMC. While planning the size of flat, it is very important
to understand the demand of the market whether the big flat will sell or the medium flat will sell or the small flat
will sell. This point has to be surveyed and then the plans have to be suitably designed. There is no point in
trying to sell big flat of 5 bed-room and 6 bed-room when the demand is only for 2 bed-room flat only. Therefore,
the demand and supply must determine the size of the Flat.
5. How to start the project:
After the Architect has submitted the plan and got the plan approved from the BMC, it is now time to appoint
a suitable Contractor, who will execute the project. If the building is a multistory building with lift, then it is
essential to have a Piling Contractor, who proceeds civil contract in the project. The Piling Contractor must have
solid experience in the line with proven track record and only such people should be appointed. For a Piling
Contract, the reputation and understanding of the Contractor for good quality construction is more important
than the rate and it is wrong to be pennywise and pound fooling in respect of Piling Contract, as the Piling
Contract is the back bone of the building. After the piling work is over the Civil Contractor should be appointed
to execute the civil contract as per the list of amenities and fittings, which will be decided between the builder
and the Architect depending upon the trends of amenities given in the building in the given locality. Once the
contract work has already passed on, a board should be installed at the site giving the name of the building and
the type of construction details of Flat i.e. number of 1 bed-room flats, 2 bed-room flats, 3 bed-room flats, etc.
and invite people to take the flat.
6. How to sell Flats:
The builder must ask the Solicitor to prepare a proper Sale Agreement for sale of flat in his building and also
give a proper title certificate to show the prospective purchaser that the title of the property is free from all
encumbrances and also the plan should be annexed to the Agreement with the list of amenities in conformity
with the Maharashtra Ownership Flat Act.
7. Handover the Scheme to the Purchasers:
After the building is completed and after all the flats have completely been sold, the builder must handover
the possession to the respective purchasers and transfer the property to the proposed co-operative Society
formed by the purchasers and give a grand party to the purchasers and develop goodwill with grace indignity. It
is essential for the builder to maintain good public relation with the flat purchaser and look after their requirement
in their individual flat at a personal touch for their requirement. This is the essence of the good builder. Once a
builder establishes a good reputation more and more people will come to him as he has proven track record and
people will call him a reliable builder.

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Chapter - 23 Mumbai Muncipal Corporation

C) SPECIMEN OF APPEAL AS REGARDS INCREASE OF RATEABLE VALUE

IN THE COURT OF SMALL CAUSES AT BOMBAY

MUNICIPAL APPEAL NO. M/ ____________ OF 2007
In the matter of Appeal Under Section 217 of the BMC Act
__________________________ … Appellants
V/s
Municipal Corporation of Greater Mumbai & Ors .… Respondents

INDEX

SR. ANNEXURE
DESCRIPTION PAGE NO.
NO.
1 Memo of Appeal

2 Copy of Consent Terms dated__________ “A”

3 Copy of Notice No.___________ dated __________ issued “B”
by BMC, ________ Ward.
4 Copy of letters dated ________ & ________ written by the “C”
Appellant to the Respondent No. ____
5 Copy of the Order dated ___________ fixed by Respondents “D”
increasing the rateable value of the property.
6 Copy of Bills for Additional Property Tax for the “E”
period _______ to _______ demanding additional property
tax of Rs. ___________
7 Statement showing increase in the ratable value for the “F”
years ______________ onwards.
8 Application for ________________
9 Application for ________________
10 Vakalatnama ________________

Guaranteed Possession
The Possession is guaranteed with the builder

424 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 23 Mumbai Muncipal Corporation

IN THE COURT OF SMALL CAUSES AT BOMBAY

MUNICIPAL APPEAL NO. M/ ______________ OF 2007
In the matter of M/s. ___________________
Memo of Appeal u/s. 217 of the BMC Act

_____________ having address at )

_______________________________________________, )
Mumbai –.……..……. )….. APPELLANT
V/S.
1. Municipal Corporation of Greater Mumbai )
having its office at Mahapalika Building, )
Mahapalika Marg, Mumbai – 400 001. )
2. The Municipal Commissioner )
Municipal Corporation of Greater Mumbai )
Mahapalika Bldg., Mahapalika Marg, )
Mumbai – 400 001. … … … )
3. The Assistant Assessor & Collector, ‘__’ Ward )
Municipal Corporation of Greater Mumbai )
having address at _______________________, )
______________________________.… … )..… RESPONDENTS.

TO,
THE CHIEF JUDGE
THE COURT OF SMALL CAUSES
MUMBAI.
MAY IT PLEASE YOUR HONOUR :
1) The Appellant is the Owners of the Property / Landlord of the Commercial Premises known as
‘___________________________’ which consist of ________________________ building situated at
______________________________________________________ which has office at Gala No. ___ on the
_____________. The building‘______________________’ is part and parcel of ______________. The busi
ness activities of Appellant include giving premises on Leave & Licence basis. The Appelant has a privity of
contract with various Owners / Landlords of the premises situated in building _________________. The
Appellant looks after the day to day activities pertaining to the problems faced by various unit holders, occu
pants in building _______________ situated._____________.
2) The Property in _________________ is operated by Co-owners (1) Mr. _____________ (2) Mr.
______________________ and (3) Mrs.______________ and the same has been acquired by Co-owners
vide a Consent Terms filed in the Bombay High Court vide S.C. suit No. ___of _____. Enclosed Annexure ‘_’
is the copy of Consent Terms dated __________ executed between the parties.
3) The Respondents is a Statutory Corporation rendering Municipal Services to the city of Mumbai. The
Respondent No. __ is an Chief Executive of the Respondent No.__ by whom the Provisions of Municipal
Corporation are implemented. The Respondent No__ is the person who has the authority to increase ratable
value of the premises.
4) The Appellant received a Special Notice Sr. No. _________ in Form No. ___of ___________ under Section
_________ of the BMC Act for the Assessment Year ____________ for building
_________________________(which shall hereinafter be referred to as the suit premises) stating that the
ratable value of the suit premises situated at‘__’ Ward No. __________ (__-__) has been increased to Rs.
___________/- from ___________ resulting in payment of Annual Property Tax at Rs. _________/-. A copy
of the said Notice is annexed hereto and marked as Exhibit ‘__’ dated ___________.
5) The Appellant say and submit that ratable value of the suit premises for the year _____________ was as
under

Property Tax Bill No. Ratable Value 1/2 Yearly amount payable
_______________ ________________/- Rs _____________/-

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: The Appellant say and submit that the Respondent No. __ vide his order dated ___________ increased
ratable value for the property situated at ________________________________________________ in ‘__’
Ward for the period from ___________ to ____________ = ___________/- , from ___________ to __________
= __________/- and from ___________ to _____________ = _____________/- . Enclosed Annexure ‘__’ is
the copy of Order dated ____________ passed by the Investigating Officer. Copy of the Order was received
by the Appellant’s representative on or about __________.
The Appellant say and submit that vide letters dated _________ & _________ they have emphasized upon
the Respondent No. __ rateable value of the property cannot be increased on the basis of the prevailing rate
at Nariman Point value as reflected in the Ready Reckoner published by the State Govt. keeping the rates as
decided by the Stamp Duty authorities. The Appellant further submit that they have also emphasized that
rateable value fixed by the Respondent is not acceptable to them. The Appellant say and submit that it is
ridiculous to compare the prevailing rate at Nariman Point with that of under developed areas like Byculla.
Enclosed Annexure ‘__’ are the copies of letters dated ___________ & _____________ written by the Appel
lant to the Respondent No. __.
The Appellant say and submit that implication of the increase in property tax and ratable value for the period
from _____ to _____ is arbitrary and illegal. Enclosed Annexure ‘__’ are the calculation showing implication
of the increase in rateable value of the property for the years _______ onwards. The appellants have also
received bills demanding difference in the property tax for the period from __________ to __________ aggre
gating to Rs. __________/- . Enclosed Annexure ‘__’ are the copies of Property Tax Bills aggregating to Rs.
__________/- .
The Appellant say and submit that on account of the increase in ratable value the Property Tax that will have
to be paid by the Appellant corresponding with the ratable value for the above said period from __________ to
________ shall be as under :

SR. PERIOD RATABLE AMOUNT PAYABLE

NO. VALUE HALF YEARLY
1 _________ to ___________ Rs. ________/- Rs.______________/-

2 _________ to ___________ Rs. ________/- Rs.______________/-

3 _________ to ___________ Rs. ________/-

4 _________ to ___________ Rs. ________/- Rs.______________/-

5. _________ to ___________ Rs. ________/- Rs.______________/-

Being aggrieved by the Order of the Assessor & Collector, the Respondent No.__ herein, vide his Special
Notice Complaint No. __________ dated __________ issued u/S. 162 – 165 of the BMC Act, the Appellant
beg to present this Appeal Under Section 217 of the BMC Act for the relief’s prayed for hereunder on the
following amongst rateable value without prejudice to one another.
6) Being aggrieved by the Order of the Assessor & Collector, the Respondent No.3 herein, vide his Special
Notice Complaint No. ECR-110 dated /______/______ issued v/s. 162 – 165 of the BMC Act, the Appellant beg
to present this Appeal Under Section 217 of the BMC Act for the reliefs prayed for hereunder on the following
amongst rateable value without prejudice to one another.
GROUNDS :
a) The Ld. Assistant Assessor & Collector being quasi-judicial officer ought to have passed speaking and
reasoned order. The Ld. Assistant Assessor & Collector did not communicate the order to the Appellant
and simply endorsed the figure of rateable value fixed on the reverse of intimation sent to the Appellant for
hearing of its complaint.
b) The Ld. Assistant Assessor & Collector has not given the reasons of Order inspite of written application
made by the Appellants on _________ & _________.
c) The Ld. Assistant Assessor & Collector erred in fixing the rate just because the premises have been
subletted. The fixation of ratable value by the Ld. Assistant Assessor & Collector is arbitrary, capricious
and discriminatory.

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d) The Ld. Assessing Officer of the Respondents failed to take into consideration various judgments of
Hon’ble Supreme Court for the purpose of Assessment of the Appeal property.
e) The Ld. Assessing Officer failed to appreciate that the ratable value once fixed cannot be changed except
when there is a structural alteration / modification thereby affecting the utility of the premises.
f) The Ld. Assessing Officer failed to appreciate that the appeal property is developed under Rule 33 (7) of
Development Control Rules.
g) The Ld. Assessing Officer failed to consider the written submissions made by the Appellants dated_____
& _________ at the time of hearing of the complaint which is Exhibit “__” to this Appeal.
h) The Ld. Assessment Officer failed to appreciate that the actual rent which is charged to different persons
at different point of time varies and many times premises do not give any return on investment if they are
not utilized by the members.
i) The Ld. Assessing Officer failed to appreciate that the premises has been subletted by the Appellants for
a negligible rent.
j) The Ld. Assessing Officer failed to appreciate the fact that many times the premises are not being utilized
by all the members. The Ld. Assessing Officer also failed to appreciate the fact that the Appellant had to
incur heavy expenses with regards to maintenance of the property and repairs, salary and other
administrative expenses etc. irrespective of the fact whether the premises are utilized or not .
k) The Ld. Assessing Officer failed to appreciate the fact that the property where it is situated does not have
adequate parking facility and is not in a developed area.
l) The Ld. Assessing Officer did not give proper depreciation while taking ratable value of the building.
m) The Ld. Assessing Officer erred in fixing the ratable value. The Ld. Assessing Officer has not taken into
consideration that there is a vast difference in the prevailing rate of property tax in different locality in
South Mumbai.
n) The Ld. Assessing Officer has not given the basis as to how he has arrived at the quantum of ratable
value.
o) The Ld. Assessing Officer has in a mechanical and stereo type fashion fixed the ratable value on the basis
of a Circular issued as per the Provisions of Mumbai Municipal Corporation Act.
p) The Ld. Assessing Officer did not give benefit of Tax as per various Circulars issued by the Govt. of
Maharashtra.
7) The Appellants crave leave to add, to vary or modify any of the grounds mentioned herein above and/ or to
amend the Memo of Appeal.
8) The Appellants submit that the rateable value fixed as aforesaid is improper, illegal, invalid, excessive and
contrary to law and should be set aside and proper and reasonable value be fixed in accordance with the
principles of rating and various Judgments of Supreme Court.
9) The Appellants further submit that the rateable value for the years ______ onwards had been increased by
the Respondents substantially without application of mind.
10) The Appellants say and submit that on _________ & _________ the Appellant M/s. ___________ have sent
a detailed reply emphasizing upon the fact that the rateable value once fixed cannot be changed until if there
is any addition to the building or structural modification have been done to the building to enhance the area.
The Appellants further submit that the circulars do not have the force of law and the Respondent Nos. 1, 2 &
3 have in a mechanical and stereo type manner unilaterally increased the property tax @ Rs. ______/- per sq.
ft. per month.
11) The Appellants respectfully submit that there is substantial difference in rent / compensation received by the
parties in areas like Nariman Point, Peddar Road, and the rent / compensation received by the parties at
Chinchpokli where the suit premises are situated. The Appellants further submit that equity and natural justice
demand that concession in rate should be given to the Members of the Public as the Respondents are having
huge source of income and they cannot generalize municipal property tax unilaterally by once. The Appellant
further submit that the Departmental Circular dated 16-03-2002 issued by the Mumbai Municipal Corporation
is based on No application of Mind is illegal, bad in law and the same deserves to be struck down. The

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Appellants respectfully submit that the Circulars do not have force of law and are not binding upon the
Appellants. The Appellants say and submit that the Ld. Assessing Officer and Respondent No. 1, 2 & 3 have
no right of any nature whatsoever to increase rateable value of the property just because the Appellants are
subletting the premises to a Third Party.
12) The Appellant respectfully submit that the market value of the property cannot be the basis for increasing
ratable value of the property. The Appellant submit that only standard rent can be the basis as regardsfixation
of ratable value of the building. The Appellant submit that annual value of the building must be limited by the
method of standard rent and it cannot exceed such measures of standard rent. The Appelant further submit
that the ratable value has to be fixed on the basis of fair and reasonable rent and standardrent. The Appellant
respectfully submit that a uniform rate has to be applied to the premises occupied by the members.
13) The Appellant further submit that in continuation of their letters dated _________ & ________ they have
verbally talked to sort out the matter and emphasizing upon the Respondents that just because the premises
are subletted that does not give any rights to the Respondents to increase the ratable value. The Appellants
say and submit that there are no addition, alteration or renovation by which the ratable value of the area can
be increased. The Appellants say and submit that no additional services are being provided by the
Respondents. The Appellants say and submit that occupation of the Licensee can vary. The Appellant further
submit that occupation by a member is not on a fixed term basis but is dependent on various criteria. The
Appellant further submit that once ratable value is fixed the same cannot be modified. The Appellant submit
that a uniform rate has to be applied to the premises occupied by the owners, Licensee etc. The Appellant
submit that the quantum of compensation that is received is not a material consideration.
14) The Appellants respectfully submit that the appeal property is with regards to the premises being given to
members for a temporary period. The appellant respectfully submit that the old ratable value of the property
is fixed up by the Respondents was at Rs. ___________/-. The Appellant submit that practically every
premises in all industrial estate, offices, shops are utilized by members as well as their associates. The
Appellant further submit that on account of the business activities they have to permit their members to utilize
the premises. The Appellant further submit that no fresh grounds has arisen for the Respondents to increase
ratable value of the property.
15) The Appellant, therefore, prays :
a) That this Hon’ble Court may be pleased to set aside the Order dated ___________ received by the
Appellants on or about __________ fixing the ratable value at Rs. ___________ with effect from _________
and fix the ratable value as this Hon’ble Court deems fit, just and proper in the circumstances of the case.
b) The Respondents be directed to pay the costs of this Appeal to the Appellant.
c) Such further and other orders including refund of excess amount paid by the Appellant towards tax to the
Respondents.
d) Such further orders as may be necessary and proper in the interest of justice.

For ________________________

Authorized Signatory
(Appellants)
_______________________
Advocate for the Appellants

Attention Office Bearers

Make it a point to get a copy of the building plan
Make it a point to remind the builder to give the building completion certificate
Make it a point to get the original document of title to the property.

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VERIFICATION

I, ________________________, aged about __ years, Authorised Signatory of the Appellants hereinabove

do hereby solemnly affirm that what is stated in the foregoing paragraphs of the Memo of Appeal is true to
the best of my knowledge and I believe the same to be true.

Solemnly affirmed at Mumbai )

On this ____ day of ___, 2007 ) For _____________________

_____________________

(Authorized Signatory)
Appellants
Before Me,

_____________________
Advocate for the Appellant

IN THE COURT OF SMALL CAUSES AT BOMBAY

MUNICIPAL APPEAL NO. M/ _____________________ OF 2007
In the matter of Appeal Under Section 217 of the BMC Act
M/s. _________________ … … Appellants
V/s
Municipal Corporation of Greater Mumbai & Ors. … … Respondents

LIST OF DOCUMENTS THAT WILL BE RELIED UPON BY THE APPELLANTS

1. Notice No. ECR-112 of 2000-2001 in Form No. 32 issued Under Section 162-165 of the BMC Act issued by the
Respondents

2. Written Submission dated 09-04-2002 & 15-04-2002 made by the Appellants M/s. Anand Estates addressed
to the Respondent.

3. Copy of Departmental Circular issued by the Municipal Corporation of Greater Mumbai .

4. Correspondence prior to filing of this Memo of Appeal.

5. Such other documents relevant to suit matter.

Advocate for Appellants

IN THE COURT OF SMALL CAUSES AT BOMBAY

MUNICIPAL APPEAL NO. M/ _____________________ OF 2007
In the matter of M/s. ______________________
Memo of Appeal u/s. 217 of the BMC Act

____________ having address at )

_________________________________________ )
____________________… ….. ……. )….. APPELLANTS
V/S.
1. Municipal Corporation of Greater Mumbai )
having its office at Mahapalika Building, )

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Chapter - 23 Mumbai Muncipal Corporation

Mahapalika Marg, Mumbai – 400 001. )

2. The Municipal Commissioner )
Municipal Corporation of Greater Mumbai )
Mahapalika Bldg., Mahapalika Marg, )
Mumbai – 400 001. … … … )
3. The Assistant Assessor & Collector, ‘_’ Ward )
Municipal Corporation of Greater Mumbai )
having address at SK Haffizuddin Marg, )
Byculla, Mumbai – 400 008. … … )..… RESPONDENTS.

VAKALAT NAMA

We, M/s. ___________________, the Appellant herein, do hereby appoint jointly and severally appoint Shri
___________________________, to be our Advocate in the above case in the Trial, Full and Appeal Court to
present all application and affidavits that may be necessary and to withdraw or compromise the said cause or to
submit or arbitration any difference or dispute that will arise touching the said cause and to withdraw the moneys from
Court and to receive moneys from defendants outside Court and to instruct other legal practitioner and to do all other
acts which may be necessary in the course for prosecution of the said cause and execute the proceedings till the
satisfaction of decree.
Dated this ____ day of ____, 2007.

For __________________

Authorised Signatory
(Appellants)

A number of fights occur on account of parking

related issues. It is a case of misuse of authority/
exploitation of authority. Table 15 of the
Development Control Regulation for Greater Bombay
1991 of the Mumbai Municipal Corporation Act, 1888,
stipulates that 10% of the parking space should be
reserved for visitors. Not even 5% of the societies have
reserved spaces for visitors car park.

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IN THE COURT OF SMALL CAUSES AT BOMBAY

MUNICIPAL APPEAL NO. M/_____________ OF 2007
In the matter of M/s. ________________
Memo of Appeal u/s. 217 of the BMC Act

_______________ having address at )

__________________________________, )
_______________. … ….. ……. )….. APPELLANTS

V/S.

1. Municipal Corporation of Greater Mumbai )

having its office at Mahapalika Building, )
Mahapalika Marg, Mumbai – 400 001. )
2. The Municipal Commissioner )
Municipal Corporation of Greater Mumbai )
Mahapalika Bldg., Mahapalika Marg, )
Mumbai – 400 001. … … … )
3. The Assistant Assessor & Collector, ‘_’ Ward )
Municipal Corporation of Greater Mumbai )
having address at SK Haffizuddin Marg, )
Byculla, Mumbai – 400 008. … … )..… RESPONDENTS.

APPLICATION FOR STAY

At the outset I, ____________________, Authorised Signatory of the Appellants herein do herewith state on
solemn affirmation as under:-
1. I say that I have gone through the Special Notice No. ECR-110 of 2005 – 2006 dated 17th Dec. 2006 issued under
Section 162 – 165 of the BMC Act by the Respondent No.2 revising the rateable value of my business premises
for the Assessment Year 2006-2007.
2. The Appellants submits that the Respondent No.2 Ld. Assistant Assessor & Collector did not fix the rateable
value as per the principles of rating nor the reasonable rent of the appeal premises and the Respondents
arbitrarily fixed the rateable value without considering the various Judgments of the Supreme Court regarding
assessment of the Property.
3. Being aggrieved by the Order of the Respondents the Appellant beg for the reliefs as prayed for on the grounds
mentioned in the Memo Appeal preferred by the Appellants
4. In view of the above said submissions I say that the Stay Application being filed by the Applicants be granted
with costs.

Mumbai dated this ____ day of ___________________, 2007.

For ______________

Authorised Signatory

(Appellants)

ADVOCATE FOR THE APPELLANTS

SUGGESTION TO BMC AUTHORITIES

The BMC authorities should levy some penalty if the building completion
certificate is not obtained within say ____ months from the date of IOD.

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IN THE COURT OF SMALL CAUSES AT BOMBAY

MUNICIPAL APPEAL NO. M/ ____________ OF 2007
In the matter of M/s. ____________
Memo of Appeal u/S. 217 of the BMC Act

_______________ having address at )

______________________________________, )
______________. … ….. ……. )….. DISPUTANTS

V/S.

1. Municipal Corporation of Greater Mumbai )

having its office at Mahapalika Building, )
Mahapalika Marg, Mumbai – 400 001. )

2. The Municipal Commissioner )

Municipal Corporation of Greater Mumbai )
Mahapalika Bldg., Mahapalika Marg, )
Mumbai – 400 001. … … … )

3. The Assistant Assessor & Collector, ‘__’ Ward )

Municipal Corporation of Greater Mumbai )
having address at _________________, )
_________________. … … )..… RESPONDENTS.

APPLICATION FOR CONDONATION OF DELAY

I, ___________________, Authorised Signatory of _______________, the Disputant No. 3 herein, for and on
behalf of the Disputants do herewith state as under :
1) I say and submit that the Respondent No. 2 has passed an Order dated _________ directing the Disputants to
make payment of Rs. _________/- being the rateable value of property tax .
2) I say and submit that I have gone through bye-pass operation and am under medical treatment. I say and submit
that I am an old person of 75 years old and because of health related issues I could not file Appeal within the
period of 15 days from the date of receipt of order.
3) I say and submit that the office bearers of the Disputants did not understand the contents of the Orderdated
___________. I say and submit that normally an appeal has to be filed within 15 days from the date of receipt of
Order. I say and submit that Order dated __________ has been received by the Disputants No. __ on or about
__________. I say and submit that No harm of any nature whatsoever will be caused if the Application for
Condonation of Delay is granted.
4) I say and submit that the Disputants can loose substantial amount if delay is not condoned.
5) I say and submit that no inconvenience of any nature whatsoever would be caused to the Respondents if delay
is condoned. The Disputant prays that –
(a) The delay in filing the Revision Application be condoned. For this act of kindness the Disputant respectfully
prays.

Mumbai, dated this _____ day of ________, 2007.

For ________________________

________________________
Authorised Signatory
(Disputants)
Advocate for the Disputants

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KNOW MUMBAI CORPORATION

Q.1. When did the Mumbai Municipal Corporation Act come into existence?
Ans. The above said Act came into force in the year 14-9-1888 and it now extends to Mumbai City,
Central Suburbs till Mulund & Western Suburbs till Dahisar.

Q.2. In Corporation how many Councillors are there? What is the duration of their term?
Ans. There are 221 elected councilors. 5 are nominated Councillors. Normally the terms of councilors is
five years. If the Corporation is dissolved then their term ends.

Q.3. Which are the Municipal Authorities as per the Bombay Municipal Corporation Act, 1888?
Ans. As per Section 4 there are 9 authorities as per the Act (a) Corporation (b) Standing Committee (c)
Improvement Committee (d) B.E.S.T. Committee (e) Education Committee (f) Ward Committee (g)
a Mayor (h) a Municipal Comissioner & (i) a General Manager of B.E.S.T. Undertaking.

Q.4. Who can stand for Ward Municipal Election?

Ans. As per Section 14- A person who has completed twenty one years on the last day of making
nomination and who is enrolled in the Election roll as a voter of any ward.

Q.5. Who decides the disqualifcation of Municipal Commissioner?

Ans. As per Section 33 Chief Judge of the Small Causes Court is empowered to determine the disquali-
fication of Municipal Councillor who is declared to be elected for Councillor if disputed election is
also questioned on the ground of corrupt practice. If he is satisfied that a candidate has commit-
ted such practice in that even he may set aside the election of such candidate.

Q.6. Who conducts Municipal Election?

Ans. As per Section 18A the State Election Commissioner conducts the election and controls the prepa-
ration of electoral rolls. He can delegate his power to State Government Officer not below the rank
of Deputy Collector or Officer of the Corporation not below the rank of the Asst. Municipal Com-
missioner.

Q.7. Whether election Commissioner can requisition any premises & vehicles for the purpose of elec-
tion?
Ans. Yes. Any person who is a owner or in possession of premises or vehicles, on receipt of requisition
order in writing has to comply with this order. He will be paid compensation for the same as per
government rules and regulations.

Q.8. What are the consequences, if the owner or occupant do not obey requisition order?
Ans. Requisition authority or any officer deputed by them can summarily evict the person from the
requisitioned premises.

Q.9. What are the consequences if any person votes in Election by inpersonification?
Ans. If it is found that the person has voted inpersonification then he will be taken into custody and
criminal prosecution can be initiated against such a person.

Q.10. Who can file Municipal Election petition and where? On what grounds?
Ans. Any person enrolled in the Municipal Election roll can file Municipal petition before Chief Judge of
the Small Causes Court on the following grounds:
a) Disputed qualification of elected Councillor.

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b) Corrupt practices.
c) Election Petition should be filed within 10 days from the date of publication of the results
by Election Commissioner.

Q.11. What happens if Election of Councillor is set aside by the Court?

Ans. If the Court do not declare any other candidate as elected then it is treated as casual vacancy and
State Election Commissioner may hold Election to fill casual vacancy.

Q.12 Who can be Mayor and Deputy Mayor? Can a nominated Mayor become a Mayor or Deputy Mayor?
Ans. After General Election, in the first meeting, the Mayor and Deputy Mayors are elected from amongst
the 221 Councillors. The term of Mayor is two and half years. The nominated Mayor cannot be-
come a Mayor or Deputy Mayor.

Q.13. Who is the leader of opposition?

Ans. An elected Councillor who is the leader of the opposition party having highest numerical strength
of Councillors and which is recognized as such by Mayor is the leader of the Opposition.

Q.14. How many members are in the Standing Committee? Does the Standing Committee have power to
sanction expenses above Rs.20 Lakhs?
Ans. The Standing Committee consists of twenty seven councillors. After General Election the corpora-
tion shall in their first meeting appoint twenty six Councillors out of their own body to be members
of the Standing Committee and the Chairman of the Education Committee shall also be a member
of the Standing Committee. This is the very important committee in the Corporation which has
power to sanction for more than Rs. 20 Lakhs.

Q.15. How many members are in the Improvement Committee?

Ans. The Improvement Committee consists of 26 Councillors. The Corporation shall in their first meeting
which is to be held in April after each General Election appoint 26 Councillors as members of the
Improvement Committee. One half of the members shall retire on the first day of April every year.
The Corporation shall in their Ordinary meeting in the month of March every year appoint fresh
members on the Improvement Committee to fill the officers of those previously appointed by them
who have retired. In this way the balance half Committee is elected and the strength of the Im-
provement Committee remains of 26 Councillors.

Q.16. How many members are in the Best Commmittee?

Ans. The Best Committee consists of 17 members and the Chairman of the Standing Committee shall
be the ex-office member of the B.E.S.T. Committee.

Q.17. The Municipal Commissioner is appointed by whom?

Ans. Municipal Commissioner is appointed by the State Government for such period not exceeding
three years. However Government may renew his appointment for not more than three years.

Q.18. What are the duties of Corporation?

Ans. Corporation has obligatory duties and discretionary duties. There are twenty obligatory duties like
construction and maintenance of drains, drainage work. To supply water for public and private
purpose. To register the births and deaths, construction of public markets and maintain schools
for primary education etc.

Q.19. What are the discretionary duties of Corporation?

Ans. There are 19 discretionary duties of Corporation, like slum improvement and upgradation, mainte-
nance of public parks, garden etc. and any measure not specially named likely to promote public
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safety, health,convenience or instruction. For example corporation makes all arrangements for
Ganesh Visarjan and Ambedkar Jayanti.

Q.20. What is the duty of Corporation towards pauper, lunatics?

Ans. As per Section 62E of the Bombay Municipal Corporation Act, 1888 the Corporation has to make
payment at the rates fixed by the State for the maintenance of such lunatic, asylum, in hospital or
home; Provided if the pauper, lunatic is a resident of Mumbai for a period of more than one year.

Q.21. What are the duties of Municipal Commissioner?

Ans. Municipal Commissioner has entire executive power specifically imposed or conferred upon by
this Act, to prescribe the duties and exercise control supervision on all Municipal Officers except
Municipal Secretary and staff working under him. He is responsible for implementing the decision
of the Corporation and statutory committees.

Q.22. In case of disaster or unforeseen event who takes the urgent steps to save the life and property in
Mumbai?
Ans. In case of storm, earthquake, House Collapses or accident or unforeseen event involving or likely
to involve danger or loss of human or animal life the Municipal Commissioner will take immediate
action with theapproval of the Mayor and in the absence of mayor Municipal Commissioner will
take all necessary steps and has to report to Standing Committee of Corporation.

Q.23. Whether Corporation can ask Municipal Commissioner to produce any record or correspondence
or document?
Ans. Yes, Municipal Commissioner is expected to comply with requisitions made by Corporation expe-
ditiously. If such compliance is prejudicial to the interests of Corporation or Public, Municipal
Corporation legally defer such compliance and he should declare the next meeting. However Cor-
poration is empowered to form a committee to whom Municipal Commissioner will disclose the
documents. Then Committee after examining the documents will take decision, whetherthe same
should be disclosed or not? Committee’s decision is final.

Q.24. Who can execute contract on behalf of Corporation?

Ans. Municipal Corporation can execute contract after the prior approval of standingcommittee in case
of contracts involving expenditure of more than Rs.20,00,000/. Contracts involving expenditure for
less than Rs. 20 Lakhs the Municipal Corporation can execute contract without the sanction of
Standing Committee.

Q.25. Can Standing Committee amend or alter the proposal of Municipal Corporation.
Ans. No. Standing Committee cannot amend or alter the proposal of Municipal Corporation. At the most
the Standing Committee can call information or further clarification from Municipal Commissioner.

Q.26. Whether Corporation can acquire the Property?

Ans. Yes, Corporation can acquire the Property within or without the limits of Brihan Mumbai for the
purpose of this Act only.

Q.27. In what manner the Corporation can acquire the immovable Property?
Ans. The Municipal Corporation can acquire the Property by agreement. However they have to obtain
prior approval of the improvement committee in case the compensation to be paid exceeds Rs.
5,00,000/-. If the compensation exceeds Rs.2,00,00,000/- then the Corporation’s sanction is nec-
essary. Every contract related to acquisition of immovable property shall be executed by Municipal
Commissioner and shall have the common seal of the Corporation affixed on such Agreement.
Q.28. What is the remedy if it is not possible to acquire the property by an agreement?

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Ans. If it is not possible to acquire the property by an agreement then in that event Municipal Corpora-
tion can take steps to acquire the property under the Land Acquisition Act with the approval of
improvement committee/corporation.On the request of Municipal Corporation the State Govern-
ment will take necessary steps to acquire the required property for public purpose.

Q.29. Who can sell or dispose Municipal movable & immovable property?
Ans. Municipal Commissioner can sell the municipal moveable property worth not more than Rs. 5
Lakhs at a time. The Municipal Commissioner can grant a lease/licence of any immovable property
for any property for less than one year at a time.The Municipal Commissioner can sell or lease
Municipal property for a period before beyond one year with the approval of concerned Statutory
Committee & Corporation. The decision of Corporation is final in all such matters.

Q.30. Can Municipal Commissioner lease the municipal property at rate less than market rate?
Ans. No. Only in case of a declared slum, co-operative societies formed by officers & servants of corpo-
ration, trusts registered under Bombay Public Trust Act, exclusively for medical and educational
purposes could land/property of Corporation be leased at a rate less than market value of the
property.

Q.31. Whether Rent Act is applicable to municipal premises?

Ans. No. Rent Act is not applicable to Municipal premises.

Q.32. Whether Rent Act is applicable to the premises, where municipal corporation is the tenant of
premises?
Ans. Yes.There are many such cases pending in the Small Causes Court against Corporation for evic-
tion for breaches of tenancy agreement or non payment of rent.

Q.33. What is the procedure for enclosure of Balcony?

Ans. The Procedure for enclosure of Balcony is as under:-
An Application has to be made to the Ward Officer alongwith the prescribed fee, alongwith a copy
of the plan of the Balcony. Thereafter the officer of the Bombay Municipal Corporation come and
inspect the premises and grant the permission for enclosure of Balcony. The applicant can thereafter
enclose the Balcony. The applicant has to pay the prescribed fees for the same. If the applicant
has already enclosed the Balcony then the Ward Officer has the power to regularise the case on
receipt of the application. The Ward Officer will prescribed the penalty and same will also have to
be paid by the applicant.

Q.34. What is the procedure for converting a Residential Premises to a premises to be used for Commercial
purpose?
Ans. As per the Circular bearing No. 4398/1462/CR-231/98/UD-11 dated 21/11/2000 issued by the Urban
Development Department certain properties being utilized for residential purposes can be permitted
to be utilized for commercial purposes. It needs to be emphasized that these properties should be
in residential Zone with Shopline R-2 (R-2) and Commercial Zone (I-1, I-2 & I-3). It needs to be
emphasized that certain conditions have to be complied with. Broadly speaking the conditions
include (a) making sufficient arrangement for balcony of vehicles; (b) In R-2 Zone office/commercial
use should not exceed 30% of the total built up area; (c) the permission should be normally not
more than 400 sq. metres. The plan for the change of user has to be submitted through a licensed
Architect to the Executive Engineer- Building Proposals Department and after the plan is approved
the Applicant can convert his residential premises for commercial activities. It needs to be
emphasized that the property tax as well as water charges would increase as there has been a
change of user from residential to commercial.

Q.35. What is the procedure for converting a Garage, which is used for Car Parking, to be used for
Commercial purpose?

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Ans. Garages for Car Parking are sanctioned by B.M.C. for parking of vehicles only. It needs to be
emphasized that the same are not included in FSI calculation. Therefore such conversion is not
permitted by the Corporation. However, if there is extra F.S.I. or the benefits of TDR are available to
the said property then such garages used for Car Parking can be regularized for commercial
activities. It needs to be emphasized that many times garages are utilized by the authorities for
carrying out their commercial activities. Even the Property Tax is paid at enhanced rate but then
also this should not imply that member can utilize the same as a matter of right. Recovery of
Property Tax is done by the Assessment Dept. whereas the plans for change of user are approved
by the Building Proposals Department which has got nothing to do with the Assessment Dept. It
needs to be emphasized that if the ward Office decides then they can initiate action under
Maharashtra Regional & Town Planning Act, 1966. In fact if a prosecution is initiated under section
52/53 of the M.R.T.P. Act, 1966 then the same is a non-bailable offence. The police authorities in
such circumstances can, at their discretion grant bail. There have been instances people have
been put behind bars for their various acts of commission and omission.

Q.36. What is the procedure for obtaining a certified copy of the building plan?
Ans. The Applicants Architect will apply to the Ward Officer, thereafter the Ward Officer will instruct his
sketches to sketch the copy of the building plan from the original copy. Thereafter the copy of the
certified plan will be given to the Applicants Architect.

Q.37. What are the rates of Water Charges, when the premises are used for residential purpose? What
are the rates of Water Charges if the premises are used for Commercial purpose?
Ans. The rates of Water Charges, where premises are used for residential purpose is Rs. 5/- for 10,000
Ltrs. The rate of Water Charges, if premises are used for Commercial Purpose is Rs. 120/- for
10,000 Ltrs. The Corporation reserves right to increase the charges at any point of time.

Q.38. What is the procedure for filing an appeal for reducing the ratable value of the property?
Ans. If the applicant is aggrieved by the rateable value as fixed by the Bombay Municipal Corporation
then you should file an appeal against the rateable value as fixed by the Bombay Municipal
Corporation as per Bombay Municipal Corporation Rules the appeal should be filed within the
prescribed period that is from /11/2000 to /12/2000. While drafting the appeal the below mentioned
points should be emphasised, if the same are applicable.
1. The Property is adjacent to slums.
2. A lot of nuisance is caused because of Beer bar, Flour Mills etc. which is near the property.
3. The ratable value of neighbouring buildings is much less.

Q.39. Can a member cover the parking stilt?

Ans. No. Parking stilt cannot be covered. It is an open space. It needs to be emphasized that while
submitting the plans certain areas are shown as open space and parking stilt is normally shown as
open space. The open spaces are not included in FSI calculations.

Q.40. Can a member cover the Terrace?

Ans. No. A member cannot cover the terrace. The terrace is also shown as open space and members
cannot cover the same. It is not included in FSI calculations.

Q.41. Can the builder sell the Terrace to a member and deprive the other member of the open space
rights as shown in the Bombay Municipal Corporation record?
Ans. No. Pursuant to the High Court Judgement in the matter of Commercial House Block Owners Ltd.
Vs. Vishaldas Shyamdas & Anr. (1981 Bombay-CR-716) this act is illegal and the builder cannot
sell the Terrace to a member.

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Q.42. What is the importance of Occupation Certificate as received from the Bombay Municipal
Corporation?
Ans. Occupation Certificate is a very important sanction. Without this Certificate the people are not
permitted to occupy the premises. If the premises are occupied without Occupation Certificate
then the Municipal Corporation can prosecute the occupants under section 353 cas of the Mumbai
Municipal Corporation Act, 1888.

Q.43. What is the importance of Commencement Certificate as received from the Bombay Municipal
Corporation?
Ans. When the Applicant submits Application for development under section 337 or 342 of the Mumbai
Municipal Corporation Act, the same is verified and if approvable IOD is issued by the Corporation.
Still Commencement Certificate is received to start the work the Developer cannot start the
construction activity. The Commence Certificate is issued under section 44 of Maharashtra Regional
& Town Planning Act, 1966. If the Corporation withholds the Commencement Certificate or puts
onerous condition in that event the Developer/Owner can file an Appeal before the Urban Development
Minister under section 47 of the said Act.

Q.44. What is the importance of Completion Certificate as received from the Bombay Municipal
Corporation?
Ans. The Completion Certificate is a very important Certificate. That means the work is complete in all
respects pursuant to conditions of I.O.D.. In Bombay normally Developers do not obtain Completion
Certificate.After the Occupation Certificate is obtained normally the Developers do not take steps
to complete.Completion of IOD conditions which are necessary before the issue of Completion
Certificate. As the water connection is granted after receipt of occupation certificate, the occupants
are not affected regarding the receipt of Completion Certificate in respect of the said building.

Q.45. Can a society construct an office in the Societies premises? Is the construction of office exempted
while calculation the Floor Space Index (FSI) ?
Ans. Yes. The society can construct an office premises in their building. However the office area between
120 sq. ft. to 240 sq. ft. is exempted from FSI depending on area of flat in the said building. When
the work is seen under construction development is carried out without obtaining Commencement
Certificate, notice under section 52/53 is issued by the Ward Officer calling upon the person to
remove the unauthorized work. The Ward Office may intimate the concerned Police Station to file
prosecution against the person who has carried out the work without valid permission. This offence
is not available.

Q.46. What is the procedure for obtaining an additional Water Line from Bombay Municipal Corporation?
Ans. If the premises do not have sufficient water supply the occupants may make Application to the
Hydraulic Engineer’s Department through Licensed Plumber for additional water connection. The
additional connection may not be given to the individual. It may be given to the society considering
the inadequacy of water supply only.

Q.47. Is the Bombay Municipal Corporation entitled to charge Sewerage Taxes in both the bills that is
Property Tax Bill and Water Charges Bill?
Ans. Yes. Normally the sewerage taxes is added in water charges bills but the same is collected by
Assessment Department of Corporation.

Q.48. What should a Flat holder do if the shop keeper on the ground floor is causing nuisance?
Ans. If the shop keeper on the Ground Floor is causing nuisance it is not possible to stay in the residential
flat. In that event the Complaint may be made to the Ward Officer and the Society to take steps for
abetment of nuisance.

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Q.49. Is the Society supposed to obtain permission from Bombay Municipal Corporation before starting
major repairs? Does the society have to pay specified amount for Water Charges and the Debris
Charges?

Ans. If the work are of the nature of tenantable repair then it is not necessary to obtain the permission
from the Corporation but if it needs major repairs in that event it is necessary to obtain permission
from Corporation and society has to pay the water charges, debris charges etc..

Q.50. Is the permission of the Bombay Municipal Corporation required for demolishing the part of a hall
inside the flat?
Ans. Yes. As per the Development Control Regulations Act, 1991 for demolishing the part of the wall
inside the flat requires permission.

Q.51. Is the Permission of the Bombay Municipal Corporation required before carrying out structural
changes?
Ans. Yes. It is necessary to make an Application to the Executive Engineer Building Proposals Dept.
under Section 342 of the Mumbai Municipal Corporation Act, 1888.

Q.52. What should a Flat holder do if there is leakage from the upper flat?
Ans. If there is a leakage from the upper plot the member should complain to the society and get the
leakage done with the consent of the society and expenses be shared with himself and the occupant
of the upper flat. If the occupant of the upper flat or the Secretary of the Society are not agreeable
in that event only alternative is to complain to the Ward Officer. On inspection by Ward staff if it is
noticed that complaint is genuine the notice will be issued to the Society and its office bearers to
carry out the work and comply with the notice failing which Corporation may launch prosecution
against them.

* * * * * * * * * *

Can we presume that BMC is very liberal with some Shop

owners including hotel owners who are allowed to carry out
(a) Unauthorized Constructions, (b) Allow the hotels to serve
food well past midnight, (c) Encroach upon the open space in
front of the hotel, (d) Utilize public roads as if it is the private
property but when it comes to asking information the
Complainant is called upon to give copies of building plan. In
one case the BMC Officers have requested the Complainant
who had complained about nuisance (affixing an exhaust fan
on the backside causing nuisance) was told to approach the
air pollution department (letter reference Nos. HW/13537/
AEBF/RF dated 5-9-06).

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D) PROPERTY TAX QUERIES :

Q. 1) When is property tax levied as ‘under LUC’ and when not? i.e. At what stage is building deemed
assessable?
Ans. When the construction work is started upon plot of land, the Municipal Corporation of Greater Mumbai
(M.C.G.M) by the relevant office guidelines every year. Besides, if the land is used for storage of
material on any other beneficial usage, the corporation can levy Sewerage Tax @ 78% of the Rate-
able Value applicable for category for Non Residential User. * However in the wake of the recent
Circular issued by M.C.G.M if the developer or the society has paid Sewerage charges to Water
department as per permissible cubic contents in the approved building plans and the developer/soci-
ety has obtained permission to use well/tanker water for construction purposes, and has also ob-
tained temporary drinking purpose water connection for construction site, the Sewerage Tax @ 39 %
for residential user or @ 78% for non-residential user are not levied.

Q. 2) If a building is deemed assessable after partial completion, will the building get a partial Occupation
Certificate? If not, why?
Ans: The building is deemed assessable when it is equipped Occupation Certificate and consequently with
permanent water connection u/s.169 of MMC Act, however, if 50% of more flats in the building are
occupied either before availing Occupation Certificate or permanent water connection i.e. on tempo-
rary connection u/s. 92 in such case, the Corporation can assess the building to the extent of physi-
cally Occupied Flats. In such cases the Sewerage Tax as stated at * above should not be levied as
per recent Circular.
The Occupation Certificate is generally given for full building. However in many cases the part Occu-
pation Certificates are issued by the Ex. Eng (Bldg Proposal) to the extent of the completed wings or
floors of the building on merits, as per provisions of the Building Bye-laws.
Since the building is assessable either on physical occupation or from the date of availing permanent
water connection, whichever is earlier the mere occupation certificate in absence of physical occupa-
tion is not the criteria for assessing the building unless there is permanent water connection as
aforesaid.

Q.3) Why should the paying members have to pay double taxation just because the builder defaults and
does not pay for many years?
Ans: While giving physical possession of flats to the purchaser member, the builder as per clause in the
agreement for sale mentions that the purchaser shall be liable for payment of municipal taxes from
the date of possession. After selling the flats the builder has no interest in the property, thereby when
any notice for arrears is served the members are liable for payment of taxes as provided u/s. 146 of
MMC Act as they are ”holders of property.” This is despite of the fact that the builder in absence of
formation of society has already recovered a sizeable amount from the members to meet with munici-
pal taxes and maintenance of the building, and generally he does not submit account of such adhoc
collection. All this happens due to the ignorance and bare necessity of members to acquire physical
possession of their flats, in the absence of Occupation Certificate and permanent water connection u/s.
169 of MMC Act.

Q.4 Is it legal for a builder to recover taxes from buyers even before occupation? (Cheque payable to BMC
but payment received by BMC from buyers ‘on behalf of builder’). Can payments made by buyers on
behalf of builder be set off against future payments after individual assessments?
Ans: Before taking possession / physical occupation the owner members are supposed to get ascertained that
building has been granted occupation certificate from MMC. Generally, they don’t follow this practice and take
possession in absence of occupation certificate / and / or permanent water connection to the property. In such
circumstances if the property is assessed by MMC on physical occupation as aforesaid, obviously, the builder
will recover the taxes from occupant members. The reply to this the query in given circumstances is “yes.”
However the builder cannot give physical occupation unless he has obtained occupation certificate. If the
builder recovers taxes from the buyers in the given circumstances by cheque payable to MMC the said pay-
ment is deemed have been made to be in juridical possession of the property until such time the Co – op
Society is formed or conveyance is given to the society. The reply to the last querry is “No”.

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Q.5 When is a flat deemed assessable? i.e. when owner has ‘taken possession’ or when owner‘has
occupied’ (some evidence of living/occupying is there)?
Ans: As explained above if the possession of flat is taken in the absence of occupation certificate and
occupied and if the same is assessed by MMC on basis of physical occupation the flat is obviously
deemed assessable from the date of physical occupation however, no flat is assessable on “taken
possession” in absence of physical occupation by the buyer. Besides after getting permanent water
connection u/s. 169, even if there is no physical occupation the flats are Rateable.
Q.6: If a building has occupants who are not members of the registered. Co-op Society what is the liability
of both, the society as well as the non-members?
Ans: When the society is already functioning, the liability of taxes rests on the society as “owner” of the
property. If some flats are occupied by non – members, the society has to take suitable action
against them. But the Municipal Corporation does not discriminate or recognize non – members as
separate entity. This is for the simple reason that the property tax bill of the entire building is one.
Q.7 What is the position if some members of a Society who opt not to pay any property tax? Are the flats
of those who do pay protected from auction?
Ans: Under the existing provisions of MMC Act, the reply is “No”. The auction for attachment and auction
sale would be for entire building.
Q.8 What action can the society take, if some member defaults and does not go with the majority deci-
sion to pay whatever is legally deemed due to the BMC?
Ans: The society can take action as provided under the provisions of Co-op Societies Bye-laws.
Q.9 In our case where there is an additional building on the premises, which is not a part of the Society,
can the BMC be asked to provide separate breakup details of liability of each flat owner/society/
builder separate building?
Ans: Yes, the details of flat wise taxes can be asked for from MMC.
Q. 10 If after getting the breakup, the society members pay up their dues, can the BMC not auction those
premises that are actually property of errant builder and not part of the Society?
Ans : NO. The auction sale would be for whole of the property, may be due to default of some of the flats.
Q.11 If the builder refuses to pay, what is the recourse of society? Will the Society have to pay dues of
builder non-members also?
Ans: No. Recourse to MMC. The society is liable under S.146 of the MMC Act
Q.12 Regarding liability to pay property tax, please throw some light on – position in 1998-99 when mem-
bers of ad hoc Welfare association paid some taxes and in 2000-01, after Society is registered i.e.
are all payments made before society registered, deemed as payments ‘for builder’? Or do individual
member-payers get due credit?
Ans: Since the liability of taxes is against building it is immaterial for MMC whether the taxes are paid by
the builder or the members. The payments are credited against property and not against any person.
The members in such case do not get any credit.

QUERIES OF COMMON MAN WITH REGARDS TO

MUNICIPAL CORPORATION OF GREATER MUMBAI :
1) What is the need to change the rateable value system and linkage to the market value of property as
per Stamp Duty Ready Reckoner?
Ans: The Corporation is seriously thinking to reform the present system of Municipal taxation as the Cor-
poration thinks that the present system is complex and not a transparent system. Therefore in order
to make the system transparent which can be easily understood by a common man in relation to his
liability of taxes, thinks to introduce new system which is linked with S.D. Ready Reckoner.
2) Why is the Mumbai Municipal Corporation taking sewerage charges in property tax bill as well as
water charges bill in city areas?
Ans: As per recent circular of 2001, the Sewerage Tax is not leviable if the property is fed water by a water
connection u/s.169 This issue has been explained in detail at * on page no. 440. (Please refer the
same.)

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Chapter - 23 Mumbai Muncipal Corporation

3) What are the steps the Municipal Corporation of Greater Mumbai has taken to improve the pipeline

laid in the city prior to pre-independence? In some municipal wards water is not received for more
than 1⁄2 an hour.
Ans: The Corporation does make efforts to improve the pipeline in city limits, however in congested areas
further due to abnormally thick density of population the supply is already inadequate and it is be-
yond control of administration to improve the supply.
4) Whenever any letters are written to the Mumbai Municipal Corporation they are normally writing to
contact another department of BMC. Why does the same department not directly write to relevant
department submitting a photo copy of the letter lodged by the complainant?
Ans: It is the hierarchy of the Municipal administration though in many cases the letters sent to other
departments are forwarded to the concerned department. The proper way is to address the letter to
the concerned department for timely action avoid delay in hierarchy.
5) Why are the copies of building plan not being made available to Co-operative Societies as a matter of
right? Why should they approach middleman or an Architect for the same?
Ans: Upon application to Bldg Dept and on payment of fees the copies of plans can be made available.
6) Why is the Municipal Corporation not taking action against the members who are doing unauthorized
construction and misusing the premises?
Ans: The actions are taken if complaint is lodged and followed up scrupulously.
7) Why are permission granted for beer bars near schools as well as religious places as a measure
permitted for service customer?
Ans: No answer.
8) If a member does some unauthorized construction, immediately BMC issues notice, but when
unauthorized construction on mass scale is being done by vested interests and politicians, no
action is being taken. To give example a Society of MLAs Hostel at Worli where the land is made
available on concessional rate by Govt. same permission is being misused?
Ans: No answer.
9) Why are actions like black listing of builder, not being taken when he has to pay lakhs of Rupees as
dues to the Corporation. It needs to be emphasized that ultimately innocent flat purchaser has to pay heavy
amount for the negligence of black listed builders. Why can’t there be a system whereby before passing of
plans the builder is compelled to complete all statutory formalities and pay relevant amount to Govt.
authorities like non-agricultural tax.
Ans: No answer.
10) Why are files missing in Bombay Municipal Corporation?
Ans: No answer.
11) The position today is such that whenever a developer starts the work he has to make a provision for
speed money before starting the construction.

Ans: No answer.
12) Any Member who intends to make any addition, to a building or change of existing user or make any
alteration or repairs to the building involving, removing alteration or re-erection of any part of the
building requires prior permission of the Commissioner. However to carry out the tenantable
repairs of the building or the premises the same is not required. The tenantable repair mean only:
Ans: The tenantable repairs mean necessary repairs e.g. plastering, painting, etc is allowed without mu-
nicipal permission.

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Some Judgments on Rateable Value.

1. A. I. R. 1971 Supreme Court page 353.
The Municipality is not free to assess any arbitrary annual value and has to look to and is bound by
the standard rent or fare and reasonable rent.
2. A. I. R. 1970 Supreme Court Page 1417.
The maximum limit for rateable value is the standard rent.
3. A. I. R. 1962 Supreme Court Page 151.
The section does not contemplate the actual rent received by the landlord but hypothetical rent. In
no circumstances the hypothetical rent can exceed the standard rent.
4. A. I. R. 1970 Supreme Court Page 1584.
The amount of educational cess levied by the Corporation can also be included in the standard rent
while determining the rateable value. The educational cess being recoverable by the landlord from
the tenant by way of permitted increases the same forms party of the standard rent.
5. A. I. R. 1974 Supreme Court 1779.
The land under development or which is being developed the rateable value can in no case be more or
less than that of the vacant land.
6. A. I. R. 1980 Supreme Court Page 541.
The annual value (rateable value) must be determined on the basis of the standard rent even though
the landlord may be receiving higher rent. The receipt of higher rent by landlord is immaterial. Whether
the standard rent is fixed or not the authority has to apply the principle of fixation of standard rent for
the purpose of finding out the standard rent to enable him to determine the rateable value.
7. A. I. R. 1982 Supreme Court Page 16.
The rateable value must be on the basis of standard rent and not on the basis of actual rent received
by the landlord.
8. A. I. R. 1985 Supreme Court Page 339.
The rateable value of a building is limited by the measure of standard rent arrived at by applying the
principles of the Rent Act. The standard rent is the upper limit for fixation of rateable value. In a given
case the rateable value can even be less than that of the standard rent looking to the other circum-
stances applicable while determining the rateable value of any property.

Conveyance Deed

• Members will have to spend a lot of money on conveyance. Still one

does not know whether he will get conveyance or not.

• It may take Three years to get the conveyance through Court of law.
But many times it takes thirteen years to debate on conveyance.

• Conveyance Deed is given by the builder only when he is

convinced that there is no further scope of any future gains.

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E) FLOOR SPACE INDEX COMPUTATION

Exclusion from FSI computation – The following shall not be counted towards FSI:-
(a) Areas of structures permitted in recreational open space under clause (g) of sub-regulation (1) of Regulation 23.
(b) Areas covered by features permitted in open spaces as listed in Regulation 30.
(c) Areas covered by stair-case rooms, lift rooms above the topmost storey, lift-wells and stair-cases and passages
thereto architectural features, chimneys and elevated tanks of permissible dimensions in respect of buildings in
the Island City, Suburbs and extended Suburbs with the special permission of the Commissioner.
Provided that in the wards of the Island City such exclusion from FSI computation will be available in respect of
buildings to be constructed or reconstructed only, the same being not available for existing buildings or
proposals decided by the Corporation prior to the coming into force of these Regulations, and such exclusion
will not be permissible for reconstruction schemes with FSI exceeding 2.00 in Island City.
Provided further that where the permissible FSI has not been exhausted in the case of existing buildings and
cases decided by the Corporation prior to coming into force of these Regulations, the exclusion from FSI
computation as in these Regulations will be available for construction of the balance potential.
(d) Area of fire escape stairways and cantilever fire escape passages according to the Chief Fire Officer’s
requirements as in sub-regulation (5) of Regulation 44.
(e) Area of the basement as provided in sub regulation (9) of Regulation 38.
(f) Area of covered parking spaces as provided in clause (b) (i) of sub-regulation (5) of Regulation 36.
(g) Area of one office room of a co-operative housing society or apartment owner’s association as provided in
sub-regulation (11) of Regulation 38.
(h) Area of the sanitary block(s) consisting of a bathroom and water closet for each wing of each floor of a building
of prescribed dimensions deriving access from a common passage as provided in sub-regulation (4) of
Regulation 38 for the use of domestic servants engaged in the premises.
(i) Refuge area as provided in sub-regulation (7) of Regulation 44.
(j) Areas covered by-
(i) Lofts [vide sub-regulation (5) of Regulation 38].
(ii) Meter rooms [vide sub-regulation (13) of Regulation 38].
(iii) Porches [vide sub-regulation (20) of Regulation 38].
(iv) Canopies [vide sub-regulation (21) of Regulation 38].
(v) Air-conditional plant rooms
(vi) Electric Sub-stations [vide Regulation 26]
(vii) Service floor of height not exceeding 1.5 m. with special permission of the Commissioner.
(k) Areas of balconies as provided in sub-regulation (22) of Regulation 38 expect in reconstruction schemes with
FSI of 2 or more in the Island City.
(l) Area of structures for an effluent treatment plant as required to be provided by industries as per the
requirements of the Maharashtra Pollution Control Board or other relevant authorities.
Provided, however, in the case of an existing industry, if no vacant land is available, the Commissioner may
permit structures with dimensions to be approved by him for such effluent treatment plant on 10 per cent
amenity open space.
(m) Areas covered by service ducts, pump rooms, electric sub-stations, niches upto 1 m. depth below window sill,
passages and additional amenity of lift and/or staircase beyond those required under the Regulations with the
permission of the Commissioner.
(n) Area covered by new or additional lifts and staircases, including passages to be provided in a building with the
permission of the Commissioner.
(o) Area of one milk booth under the public distribution system with the permission of the Commissioner.

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 Chapter - 23 Mumbai Muncipal Corporation

(p) Area of one public telephone booth and one telephone exchange (PBX) per building with the permission of the
Commissioner.
(q) Area of one room for installation of telephone concentrators as per requirements of Mahanagar Telephone
Nigam Limited, but not exceeding 20 sq.m. per building, with the permission of the Commissioner.
(r) Area of a separate letter box on the ground floor of residential and commercial buildings with five or more
storeys to the satisfaction of the Commissioner [vide sub-regulation (12) of a Regulation 38].
(s) Area covered by new lift and passage therto in an existing building with a height upto 16 m. in the Island City
[vide clause (iv) of sub-regulation (19) of Regulation 38].
(t) Area of a covered passage of clear width not more than 1.52 m. (5 ft.) leading from a lift exist at terrace level to
the existing staircase so as to enable descent to lower floors in a building to reach tenements not having direct
access to a new lift in a building without an existing lift.

The accommodation industry has forgotten the difference between the words
depreciation & Appreciation.

We have achieved many revolution like food revolution & clothing

revolution but we have not achieved housing revolution as more than 80%
population still lives in slum.

The Accommodation Industry is the only industry which has 100% Indian
capital, 100% Indian labour & caters to the essential requirement of
shelter. It is the mother of all industries but is sadly not recognised as an
industry even today. Project loans are not available for housing from
nationalised banks.

THREE IN ONE
There are three kinds of people in our society. One group of people who see
everything hear everything but they don’t know what is happening ! This is
the majority. (Members of the Society?)

There is a Second group of people who see everything, hear everything but
they don’t want to do anything. This is the cross section of the middle class
mentality in our country. (Critics)

Then there is the third group of people who see everything, hear everything
and they want to change everything. These are the leaders, the thinkers &
the people who can change the destiny of our country. (Managing
Committee Members?)

Now I wish for my country that the third group of people which is only a very
small percentage of the total population grows bigger & bigger, to make
India a leading & powerful country.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 445
Chapter - 24 Specimen Letters Connected with Co-operative Society

CHAPTER - 24

SPECIMEN LETTERS CONNECTED WITH CO-OPERATIVE SOCIETY

(a) Approval of Transfer:
Dated : __________.
To,
Shri
Flat No. ................................
...................... Co-op. Hsg. Soc. Ltd.,
.......................................................
.......................................................
Mumbai.

Sir,
1. Upon acceptance of the application for transfer of Shares and interest of Shri............................ in
the capital/property of the Society, to you and upon acceptance of your application for Membership of
this Society simultaneously, in the Meeting of the Managing Committee of the Society, held on .............
your name has been entered in the Register of Members in “I” Form and in the list of Members in “J”
Form and necessary endorsement of transfer of Shares held by the transferor to your name has been
made in the Share Certificate No........... You are eligible to exercise the rights of Membership of this
Society in accordance with the Act, Rules and the bye-laws of the Society, on receipt of this letter.
2. The said Share certificate, duly endorsed in your name is enclosed herewith.
3. We herewith welcome you as a Member of the Society. We also request you to devote some time
towards your Society. We would like to invite you to our Managing Committee Meeting if you are in
position to spare time for your constructive suggesstions in improving the services being rendered
to the Members will be appreciated.
For..................Co-op.Hsg. Soc.Ltd.,

(Hon. Secretary)
Encl: Share Certificate.
C.C.: Seller.

(b) Letter from Society to a Member who is a defaulter and is a habitual complainant.
Dated : _________.
To,
Shri
Flat No. ................................
..................Co-op. Hsg. Soc. Ltd.,
...................................................
...................................................
Mumbai.
Sir, Sub: Your Letter dated.............
With reference to the above I have to state as under:
(1) At the outset the various allegations mentioned in the abovesaid letter are denied. You are requested
to submit the documentary evidence in support of the various allegations made by you.
(2) While going through the record of the Society it is observed that you are a defaulter and inspite of
repeated request you have not cleared the various amount payable to the Society. It may be emphasised
that you are exploiting the liberal view being taken by the office-bearers of the Society. It has been
reported by the societies manager that many Members are verbally complaining that Society should
not tolerate financial indiscipline of the Members and strict action should be taken against defaulting
Members.
(3) The Managing Committee is also willing to invite you as an invitee to the Managing Committee Meeting
provided you clear all the arrears of dues payable to the Society within 10 days from the date of

446 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 24 Specimen Letters Connected with Co-operative Society
receipt of this letter. The Managing Committee is also open to the various constructive suggestions
being offered by the Members. Your suggestions if approved in the Managing Committee will definitely
be implemented.
(4) In the spirit of co-operation we request you to withdraw the various allegations made in your letter
dated ........... and to clear your dues and actively participate in solving the day to day problems
being faced by the Society.

Thanking you,
For ................. Co-op. Housing Society Ltd.,

(Hon. Secretary)

(c) Warning Letter to the Member for the unauthorised acts.

Dated:__________.
To,
Shri.......................................
Flat No. ................................
...........................Co-op. Hsg. Soc. Ltd.,
.............................................
Mumbai.

Sir, Sub: Your Letter dated.............

(1) You are a Member of the Society and you are occupying Flat No........ on the ......... Floor and as
such Member you are duty bound to observe the Provision of the Maharashtra Co-operative Societies
Act 1960, Maharashtra Co-operative Societies Rules 1961, Bye laws of the Society and decision
taken in the General Body and/or the Managing Committee of the Society.
(2) It has been reported by the Societies Manager that (mention the act done by the Member)
(a) You have started repairs and renovation work and have carried out structural alterations.
(b) You have subletted your premises.
(c) You are causing nuisance to the Members by ......................
(d) You have spoiled the elevation of the balcony.
(e) You are utilising the residential premises for commercial purpose.
(f) You have encroached the Societies premises.
(g) You are storing goods in the common passage.
(3) You are hereby informed that the above act of yours are in violation of the bye-laws of the Society. By
this notice you are hereby called upon to comply with the provisions of the byelaws and to act as per
the decisions taken by the General Body and/or Managing Committee failing which legal action will
be taken against you at your cost and consequences.
(4) You are also requested to render an unconditional apology for your abovesaid acts.

For..............Co-op.Hsg. Soc.Ltd.

(Hon. Secretary)

Encl : Copy of the Resolution passed at the Managing Committee Meeting held on _______.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 447
Chapter - 24 Specimen Letters Connected with Co-operative Society

(d) Letters that have to be send by the Member to the Society if the Society is not
functioning properly

Asking for information, casual approach of the Societies Management and threat to Complaint for the breaches
including unauthorised construction.
REGISTERED A.D.
From
Shri .................................................
........................................................
........................................................
........................................................
Dated:__________.
To,
The Hon. Secretary,
.................. Co-op. Hsg. Soc. Ltd.,
.....................................................
.....................................................
Mumbai.
Sir, Sub: Legal Notice for violations of various Laws and
(a) Various irregularities in the Society including
(i) Leakages in Flat No...... because of negligence of the Contractor.
(ii) TDS not deducted for payments made in excess of Rs. 20,000/- to the contractor as per the
provisions of Section 194 C of the Income Tax Act.
(iii) Non submission of the copy of the statement of account to Members.
(iv) Pass Book not being filled by the Office bearers.
(v) Non Submission of Receipt & Payment Account and not giving the Copies of Statement of
Accounts and the Annual Report.
(b) Inspection of Documents including.
(i) Certified True Copies of Resolutions authorizing the various amounts billed to Members.
(ii) Penal Interest charged to Members in excess of authority.
(iii) All correspondence recorded in the Managing Committee Minute Book/General Body Minute
Book pertaining to Flat No.....and correspondence with the Contractors and/or matters incidental
to it.
(c) Violation of Statutory Laws including
(i) B.M.C. Laws.
(ii) Co-operative Society Laws.
(d) Submission of Copies of
(i) Audit Report &
(ii) Audit Rectification Report.
(iii) Statement of Accounts.
Ref :- My letter dated ...............and under instructions
With reference to the above I have to state as under.
1. You are aware that you have to comply with the provision of the Maharashtra Co-operative Societies
Act 1960, Maharashtra Co-operative Societies Rules 1961, & the bye-laws of the Society and the
Management of the affairs of the Society has to be conducted strictly in accordance with the provisions
of the Maharashtra Co-operative Societies Act, Rules, & the bye-laws.
2. I state that with a view to me and my family Members you are intentionally and without the
necessary permission trying to:
(a) do unauthorised construction in front of my flat.
(b) do not repair the leakage accruing in my flat.
(c) allowing commercial activities in flats/garages adjacent to my flat/garage.
(d) It is further put on record that the necessary permission has also not been obtained from the
General Body/ Managing Committee. I further state that because of the negligence of the office-

448 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 24 Specimen Letters Connected with Co-operative Society
bearers and on account of the leakage areas in and adjacent to the flat have cracked and heavy
expenses have to be incurred for the same. It is further put on record that the Society had
carried out repairs through a Contractor who appears not to have the necessary expertise/
license from the Bombay Municipal Corporation. I also demand the copy of the application to
the BMC to carry out the necessary major repairs. I further put on record that because of the
unsatisfactory repairs I might have to incur expenses. I have been given to understand that the
expenses for the repairs shall be about Rs. ................./- which shall obviously be recovered
from the Society as well as each and every committee Member jointly and severally. You are
also aware that the office-bearers of the Society should not have any interest directly or indirectly
in the contracts allotted by the Society. The provisions of bye-law no 117 are herewith reproduced
for your ready reference.
bye-law No.117 :- No Officer of the Society shall have any interest, directly or indirectly, otherwise
then as such Officer:
(a) in any contract made with the Society.
(b) in any property said or purchased by the Society.
(c) in any other transaction of the Society, except as Investment made in or loan taken from the
Society or provision of residential accommodation by the Society to any paid employees of the
Society. (3) No Officer of the Society shall purchase directly or indirectly any property of a
Member of the Society, sold for recovery of the amount due from Member to the Society. You
are aware that as per the provisions of Bye-law No.136 Members of the committee are jointly
and personally liable to make good the loss suffered by their negligence and/or omission. The
provisions of bye-laws no.136 are herewith reproduced for your ready reference.
bye-law no.138:- The Member of the Committee shall jointly severally be liable for making good any
loss, which the Society may suffer on account of their negligence or omission to perform any of the
duties and functions cast on them Under the Act, Rules and the bye-laws of the Society.
Accordingly you are instructed to reimburse the Society for the losses suffered by the Society because
of the abovesaid wrongful Acts.
3. I herewith inform you that you have totally mismanaged the affairs of the Society. You have never
cared to comply with the provisions of M.C.S. Act 1960, Maharashtra Co-operative Societies Rules
1961 and the bye-laws of the Society or solve the difficulties faced by other Members of the Society.
4. I herewith inform you that as per the provision of Maharashtra Co-operative Societies Act, Rules
and Bye-law of the Society, you must
(a) Maintain the accounts in N Form.
(b) Issue Pass Books to Members.
(c) Submit the Receipt & Payment Account to all the Members.
(d) Display the Income & expenditure Account, Receipt & Payment Account & Balance Sheet on
the notice Board.
(e) Submit Sinking Fund Certificate to the Members.
5. Pursuant to Section 32 (2) of the Maharashtra Co-operative Societies Act 1960 read with Rule 27 (1)
of the Maharashtra Co-op. Societies Rules 1961, I have to request you to furnish me with certified true
copy each of the undermentioned documents:-
(a) Minutes of General Body Meeting of the Society held from 01/01/2000 & onwards.
(b) Minutes of the Managing Committee Meeting of the Society held from 1/1/2000 & onwards.
(c) Certified True Copy of the bye-laws of the Society.
(d) Pass Book duly filled for Flat No. ......
(e) Audit Rectification Report for the years 1999-2000 &onwards if submitted by the Society along
with certified copies of Audit Report for the years ended 31-3-2000 & onwards.
(f) Copies of the resolutions authorising the Society to collect various amounts towards maintenance,
property tax, water charges, Sinking Fund etc.
(g) Authority to collect Compound Interest.
(h) Permission of the BMC for carrying out Major Repairs with Certified copies of water charges,
debris charges etc paid to BMC. As required by Rule 27(1) of the Maharashtra Co-
operativeSocieties Rules 1961, I am sending herewith crossed cheque No.................. for Rs.
50/- drawn in favour of the Society as and by way of deposit towards the cost of preparing and
furnishing me with the copies of the abovementioned documents in accordance with the scale
of fees prescribed by Rule 27(1) aforesaid, viz. 40 paise for every two hundred words. Meanwhile,
please send your official Receipt in respect of the said deposit.In the above connection, your
attention is also invited to sub-rules(2) and (3) respectively of Rule 27 of the Maharashtra Co-
operative. Societies Rules, 1961.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 449
Chapter - 24 Specimen Letters Connected with Co-operative Society
(6) I further put on record the below mentioned queries / irregularities.
(a) Why has the Society not paid Income Tax Liabilities? (On Penal Interest, Leave & License
Charges, Misc. Receipts, Common Amenities Fund, Income from advertisement hoardings,
Income from sale of Well-Water, etc?
(b) Why are TDS Certificates @ 2% not deducted from contractors to whom payment has been made in
excess of Rs. 20,000/- during any financial year? (Pest control contract, Security Services Contract,
Maintenance Contract, Lift Maintenance Contract etc).
(c) Why are Water Charges and Debris Charges not paid to the B.M.C. at the time of Major Repairs?
(d) Why has the Society Charged Compound Interest from Members?
(e) Why have the Managing Committee Members of the societies not submitted the indemnity bond as
per the directives of the Co-operative Department?
(f) Why has the Society not filed the Audit Rectification Report?
(g) Why has the Society maintained cash in hand in excess of Rs. 300/- as prescribed by the bye-laws?
Why has the cash Book not been signed by the Office - bearers?
(h) Why has the Society not taken out insurance of the persons who are looking after the financial affairs
of the Society?
(i) Why has the Society allowed some of the Members to carry out unauthorised constructions?
(j) Why has the Society invested amounts in current accounts and deprived the Society of substaintial
revenue?
(k) Why is the Society having a bank account with nationalised bank?
(l) Why is the Society allowing the Office bearers to store their personal goods in the Office of the Society?
(m) Why are all the important circulars not affixed on the societies Notice Board?
(n) Why has the Society allotted a separate room to the societies Watchmen?
(o) Why has the Society recovered excess amount as transfer fee/premium at the time of transfer of flat?
(p) Why is the Society allowing Members to conduct their private parties on the Societies Terrace?
(q) Why is the Society not repairing the terrace of the Society?
(r) Why are the records of the Society kept at the residence of the Office bearers?
(s) Why are records of the Society allowed to be taken by the Auditor/Accountant?
(t) Why has the Society not made payments by Account Payee Cheques for amounts exceeding
Rs. 1,000/-?
(u) Why has the Society not invested the amounts collected from Members towards Sinking Fund and
repair Fund in long term Investments?
(v) Why is the Society not recovering lift charges from the Members residing on the ground floor?
(w) Why has the Society not circulated the receipt & payment account along with the statement of
accounts?
(x) Why are the Managing Committee Meetings not held every month?
(y) Why has the Society not obtained the conveyance from the builder inspite of the fact that the builder
is duty bound to give the conveyance within four months from the date of registration of the Society?
(z) Why has the Society waved some of the amounts of a particular Member?
(aa) Why is the Society charging non occupancy charges in excess of the provisons of the circular dated
1/8/2001 issued by the Co-operative Department?
(It can also be emphasised by the complainant that the statutory Registers like Sinking Fund Register,
Register for Investments, Share Register, Audit rectification Register, Nomination Register as well as Register
of furnitures, fixtures and Office equipments as well as the Register of allottment of flats are incomplete).

450 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 24 Specimen Letters Connected with Co-operative Society
To give more activity to the Office-bearers you may write about service tax liability. If satisfactory explanation
is not received from the Office bearers within fifteen days from the date of receipt of this notice then I shall
be compelled to approach the Dy. Registrar/Asstt. Registrar and shall be compelled to request for the
appointment of an Administrator to manage the affairs of the Society. I also reserve my right to initiate legal
action against the Office bearers of the Society for their acts of ommission.

From
(SHRI .........................)
Encl: Chq. of Rs. 50.
C.C.
1) Dy. Registrar/Asstt. Registrar of Co-operative Societies ...... Ward.
2) Ward Officer BMC ....... Ward.

(e) Circular for essential repairs of building

XYZ CO.OP HOUSING SOCIETY LTD.

Ref. No. ____________ Dated: ___________
To,
Dear Members,
Sub: Circular for essential repairs of building.
It is after much thought we have decided to circulate this notice among the Members of the Society to highlight
the sad and dangerous condition in which we have allowed our building to deteriorate.
A visit to some of the flats in “A” block e.g Mr. A’s flat, the visitors are greeted by R.C.C pillars yawning cracks
which look very ominous and if we do not take some corrective action, it will not be very long when we will have
disasters like “Sairaj Apartments at Thane or Poonam Chambers at Worli” in our hands. This kind of cracks are also
to be seen in “D” Block and if you keep a track of these cracks, you will find them increasing gradually.
This is an honest request to all the Members to come together and see that this building of ours which is home to
us and our children is given a proper care and attention so that we do not pay a heavy price for further neglect.
We can start off by calling consultants as well as by holding regular Meetings to discuss the ways and means
to see that each and every Member takes an active part in getting ourselves out of this dangerous situation and how
best we can sort out this problem. You are aware that for the precious life of ours as well as our beloved ones we have
to take some bold decisions which can hurt some of us financially severely. Necessity demands that we have to
sacrifice some amounts. It is a bare necessity and in this connection we inform you that in the general body Meeting
we shall have to contribute a certain sum per sq. feet for major repairs. We would sincerely implore on each one of you
to initiate interest in the major repairs of our building. We have also proposed to call the Contractor on Sunday the
______day of ________.
We must co-operate in every way to make this exercise a success.

For XYZ Co-operative Housing Society Ltd.

Hon. Secretary

There have been instances where builders have commenced

construction even without receiving IOD from the Mumbai

Municipal Corporation.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 451
Chapter - 25 Court Judgement
CHAPTER 25

COURT JUDGEMENTS

22.1 COURT JUDGEMENTS ON CONSUMER PROTECTION ACT, 1986.

On 24th December 1986, the Consumer Protection Act,1986 came into existence. It is an act which
provides for better protection of the interests of consumers and for that purpose to make provisions for the
establishment of Consumer Councils and other authorities for the settlements of Consumer Disputes and for
matters connected therewith. This is what has been mentioned in its preamble. It seeks inter alia to promote
and protect the rights of consumers such as:-
(a) The right to be protected against marketing of goods which are hazardous to life and property;
(b) The right to be informed about the quality, quantity, potency, purity, standard and price of goods to protect
the consumer unfair trade practices;
(c) The right to be assured, wherever possible, access to variety of goods at competitive prices;
(d) The right to be heard and to be assured that consumers' interests will receive due consideration at
appropriate Forums ;
(e) The right to seek redressal against unfair trade practices or restrictive trade practices or unscrupulous
exploitation of consumers; and
(f) Right to consumer education. These objects are sought to be promoted and protected by the Consumer
Protection councils to be established at the Central and State levels.
To provide speedy and simple redressal to consumer disputes, a Quasi-Judicial machinery is sought to be
set up at the District, State and Central levels. These Quasi-Judicial bodies will observe the principles of natural
justice and have been empowered to give reliefs of a specific nature and to award, wherever appropriate,
compensation to consumers. Penalties for non-compliance of the orders given by the Quasi-Judicial bodies
have also been provided.
The act is applicable to the whole of India except the state of Jammu & Kashmir. Unless otherwise expressly
provided by the Central Government by notification this act shall apply to all goods and services. The Hon'rble
Minister Shri S. Barnala has informed in the Lok Sabha that at the begining of November 1998 a total of
14,666 complaints have been lodged under the Consumer Protection Act. Out of the 14,666 complaints
lodged 8,667 cases have been disposed off in the beginning of November 1998. After November 1998 also a
number of cases have been filed. There is also a proposal to make the Voluntary Protection Laws more
effective. Before proceeding to file a dispute under the consumer protection act one should understand the
definition of the terms ( Complainant, complaint, consumer, consumer dispute, defect, deficiency, district forum,
goods, restrictive trade practice, service, unfair trade practice),
The relevant definitions of are as under.
“Complainant” means -
(i) A consumer; or
(ii) Any Voluntary Consumer Association registered under the Companies Act, 1956 (I of 1956) or under any
other law for the time being in force; or
(iii) The Central Government or any State Government who or which makes a complaint;
(iv) One or more consumers, where there are numerous consumers having the same interest;
"Complaint" means
Any allegation in writing made by a Complainant that-
(i) An unfair trade practice or a restrictive trade practice has been adopted by any trader;
(ii) The goods bought by him or agreed to be bought by him suffer from one or more defects;
(iii) The services hired or availed of or agreed to be hired or availed of by him suffer from deficiency in any
respect;
(iv) A trader has charged for the goods mentioned in the complaint a price in excess of the price fixed by or
under any law for the time being in force or displayed on the goods or any package containing such goods;
(v) Goods which will be hazardous to life and safety when used, are being offered for sale to the public in
contravention of the provisions of any law for the time being in force requiring traders to display information

452 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 25 Court Judgement
in regard to the contents, manner and effect of use of such goods); with a view to obtaining any relief
provided by or under this Act:
"Consumer" means
Any person who -
(i) Buys any goods for a consideration which has been paid or promised or partly paid and partly promised,
or under any system of deferred payment and includes any user of such goods other than the person who
buys such goods for consideration paid or promised or partly paid or partly promised, or under any system
of deferred payment when such use is made with the approval of such person, but does not include a
person who obtains such goods for resale or for any commercial purpose; or
(ii) (hires or avails of) any services for a consideration which has been paid or promised or partly paid and
partly promised, or under any system of deferred payment and includes any beneficiary of such services
other than the person who (hires or avails of) the services for consideration paid or promised, or partly
paid and partly promised, or under any system of deferred payment when such services are availed of
with the approval of the first mentioned person;
(Explanation- For the purposes of sub-clause(i), "commercial purpose" does not include use by a consumer
of goods bought and used by him exclusively for the purpose of earning his livelihood, by means of self
employment).
"Consumer Dispute" means
A dispute where the person against whom a complaint has been made, denies or disputes the allegations
contained in the complaint;
"Defect" means
Any fault, imperfection or shortcoming in the quality, quantity, potency, purity or standard which is required
to be maintained by or under any law for the time being in force or (under any contract, express or implied, or)
as is claimed by the trader in any manner whatsoever in relation to any goods;
"Deficiency" means
Any fault, imperfection, shortcoming or inadequacy in the quality, nature and manner of performance which
is required to be maintained by or under any law for the time being in force or has been undertaken to be
performed by a person in pursuance of a contract or otherwise in relation to any service;
"District Forum" means
A Consumer Disputes redressal Forum established under clause (a) of Section 9:
"Goods" means
Goods as defined in the Sale of Goods Act, 1930 (3 of 1930);
"Restrictive Trade Practice" means
Any trade practice which requires a consumer to buy, hire or avail of any goods or, as the case may be,
services as a condition precedent for buying hiring or availing of other goods or services;
"Service" means
Service of any description which is made available to potential users and includes the provision of facilities in
connection with banking, financing, insurance, transport, processing, supply of electrical or other energy,
board or lodging or both, (housing construction), entertainment, amusement or the purveying a news or other
information, but does not include the rendering of any service free of charge or under a contract of personal
service;
"Unfair Trade Practice" means
a trade practice which, for the purpose of promoting the sale, use or supply of any goods or for the provision
of any service adopts any unfair method or deceptive practice including any of the following practices, namely:-
(1) The practice of making any statement, whether orally or in writing or by visible representation which,-
(i) Falsely represents that the goods are of a particular standard, quality, quantity, grade, composition,
style or model;
(ii) Falsely represents any rebuilt, second-hand, renovated, reconditioned or old goods as new goods;
(iii) Represents that the goods or services have sponsorship, approval, performance, characteristics,
accessories, uses or benefits which such goods or services do not have;
(iv) Represents that the seller or the supplier has a sponsorship or approval or affiliation which such
seller or supplier does not have;

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 453
Chapter - 25 Court Judgement
(v) Makes a false misleading representation concerning the need for, or the usefulness of, any goods or
services;
(vi) Gives to the public any warranty or guarantee of the performance, efficacy or length of life of a
product or of any goods that is not based on an adequate or proper test thereof; Provided that where
a defence is raised to the effect that such warranty or guarantee is based on adequate or proper test,
the burden of proof of such defence shall lie on the person raising such defence;
(vii) Makes to the public a representation in a form that purports to be -
(i) A warranty or guarantee of a product or of any goods or services; or
(ii) A promise to replace, maintain or repair an article or any part thereof or to repeat or continue or
service until it has achieved a specified result, If such purported warranty or guarantee or promise
is materially misleading or if there is no reasonable prospect that such warranty, guarantee or
promise will be carried out;
(vii) Materially misleads the public concerning the price at which a product or like product or goods or services,
have been or are, ordinarily sold or provided, and for this purpose, a representation as to price shall be
deemed to refer to the price at which the product or goods or services has or have been old by sellers or
provided by suppliers generally in the relevant market unless it is clearly specified to be the price at which
the product has been sold or services have been provided by the person by whom or on whose behalf the
representation is made;
(ix) Gives false or misleading facts disparaging the goods, services or trade of another person;
Explanation- For the purpose of clause
(1) A statement that is-
(a) Expressed on an article offered or displayed for sale, or on its wrapper or container; or
(b) Expressed on anything attached to, inserted in, or accompanying an article offered or displayed for
sale, or on anything on which the article is mounted for display or sale; or
(c) Contained in or on anything that is sold, sent, delivered, transmitted or in any other manner whatsoever
made available to a member of the public, shall be deemed to be a statement to the public by, and
only by, the person who had caused the statement to be so expressed, made or contained;
(2) Permits the publication of any advertisement whether in any newspaper or otherwise, for the sale or
supply at a Bargain Price, of goods or services that are not intended to be offered for sale or supply at the
Bargain Price, or for a period that is, and in quantities that are reasonable, having regard to the nature of
the market in which the business is carried on, the nature and size of business, and the nature of the
advertisement ;
Explaination- For the purposes of clause (2) "Bargaining Price" means-
(a) A price that is stated in any advertisement to be a Bargain Price, by reference to an ordinary price or
otherwise, or
(b) A price that a person who reads, hears or sees the advertisement, would reasonably understand to
be a Bargain Price having regard to the prices at which the product advertised or like products are
ordinarily sold;
(3) Permits-
(a) The offering of gifts, prizes or other items with the intention of not providing them as offered or
creating impression that something is being given or offered free of charge when it is fully or partly
covered by the amount charged in the transaction as a whole ;
(b) The conduct of any contest, lottery, game of chance or skill, for the purpose of promoting, directly or
indirectly, the sale use or supply of any product or any business interest;
(4) Permits the sale or supply of goods intended to be used, or are of a kind likely to be used, by consumers,
knowing or having reason to believe that the goods do not comply with the standards prescribed by
competent authority relating to performance, composition, contents, design, constructions, finishing or
packaging as are necessary to prevent or reduce the risk of injury to the person using the goods;
(5) Permits the hoarding or destruction of goods or refuses to sell the goods or to make them available for
sale or to provide any service, if such hoarding or destruction or refusal raises or tends to raise or is
intended to raise, the cost of those or other similar goods or services.
(6) Any reference in this Act to any other Act or provision thereof which is not in force in any area to which this

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 Chapter - 25 Court Judgement
Act applies shall be construed to have a reference to have a reference to the corresponding Act or
provision thereof in force in such area.A question that had been raised was with regards to the applicability
of the consumer protection act to the housing or building services. Section 2(1)(o) of the Consumer
Protection Act was specifically amended vide ordinance no. 24 of 1993 w. e. f. 18/06/1993. The definition
of services under Section 2(1)(o) is as under.
"Service" means service of any description which is made available to potential users and includes the
provision of facilities in connection with banking, financing, insurance, transport, proceeding, supply of
electrical or other energy, board or lodging or both, [housing construction] entertainment, amusement or
the purveying a news or other information but does not include the rendering of any service free of charge or
under a contract of personal service;
There are a number of cases where damages have been awarded to the consumers on account of the
negligence/deficiency of service of the builder/developer/contractor. The contents of some of the judgements
is reproduced hereunder.
1. Complainants allege deficiency in service on the part of the Opposite Party Builder for not completing
the flats according to the promised design and specifications and not providing facilities which were a
part of the agreement to the buyers of the apartments. Appointment of technical expert to inspect the
apartment block and make report to the Commission--on the basis of the report of the expert Sky Top
Builders directed to pay a sum of Rs. 8,80,237/- to the Complainants ( Lt. Col. K. P . VIJAY KUMAR
(Retd.) and others vs M/s. SKY Top Builders and another).
National Consumer Disputes Redressal Commission, New Dehli.
President : Hon’ble Mr. Justice V. Balakrishna Eradi
Members : Hon’ble Mr.Justice S. S. Chadha, Dr. Mrs. R, Thamarajakshi and Mr. S. P. Bagla Lt.
Col. K. P. Vijay Kumar (Retd.) and anothers Complainants V/s. M/s. Sky Top Builders and another
Opposite Party Original Petition No. 28 of 1994 Decided on 24th April ,1996. Flats-Complainants allege
deficiency in service on the part of the O.P. Builder for not completing the flats according to the promised
design and specifications and providing facilities which were a part of the agreement, to the buyers of the
apartments - appointment of technical expert to inspect the apartments block and make report to the
Commission on the basis of the report of the expert Sky Builders directed to pay a sum of Rs. 8,80,237/-
to the Complainants. For the Complainants In Person For the Opposite Party : Mr. R. S. Hedge,
Advocate
ORDER
S. P. Bagla, Member: This complaint was brought before us by Lt. Col. K. P. Vijay Kumar (Retd) on behalf
of the owners of 32 apartments at Brindavan Apartment, K. P. S. Road, Yadagiri, Mysore, alleging deficiency
on the part of the Sky Top Builders Pvt. Ltd. and Brindavan Apartments, Mysore for not completing the flats
according to the promised design and specifications and not providing facilities which were a part of the
agreement, to the buyers of the Apartments.
The cost of the facilities which were not provided and which the Complainants wanted was to be at
Rs. 33,03,250/- and those of the facilities which needed to be modified/rectified at Rs.7,40,268/-. Apart
from this main prayer, the Complainants also sought the direction of this Commission for the refund of the
excess amount of the deposit at the rate of Rs. 3,117/- to each buyer such of the apartments owners who
paid such charges and also the miscellaneous charges collected at the time of registration at the rate of
Rs. 36,200/- to such of the apartment owners who paid these charges. The Sky Top Builders Pvt. Ltd.,
Respondents herein, while denying most of the deficiencies, tried to take possession, some work was left
to be done later. However, on the 14th August, 1995 the Complainants and the Opposite Parties agreed
that Prof. B.N. Venkatesh Rao,Consultant, Structural Engineering, 425, 8th Main Road, Saraswati Puram,
Mysore, a Retired Principal of the National Institute of Engineering, Mysore may be appointed as a technical
expert to make inspect the apartment block in question - Brindavan Apartments, Yadagiri, Mysore and
make a report of this commission as to whether there are any structural or other defects attributable to
defective construction in the 32 apartments of the said apartment building belonging to the Complainants
herein represented before us on that by Lt. Col. Vijay Kumar (Retd). An order was passed accordingly by
us on that date. We also directed that: “In case there any defects in those apartments, the nature of the
defects and costs, that would, in his opinion, have to be incurred for the purpose of rectifying those defects
should be specified in the report”. He was to carry out his inspection in the presence of both the parties by
giving them prior intimation of at least one week.

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Chapter - 25 Court Judgement
2. Prof B. N. Venkatesh Rao, the Technical Expert, appointed by us on the agreement of both the parties,
gave his report in respect of each flat whose owners are Complainants herein, indicating the work required to
be done and the expenditure incurred by the Complainant for providing some of the basic facilities, in his
report dated 31.10.1995. He divided the work to be done in two categories namely, (i) the work in common
areas and (ii) the work to be done in individual apartments. The cost of the works to be completed in common
areas as detailed in Annexure -I of his report was put at Rs.6,97,000/-. We have gone through this list of works
as in Annexure -I of his report very carefully and find that the following items of work need not be done by Sky
Top Builders .
ITEM COST
3 Rs. 1,10,000/-
6 Rs. 3,000/-
7 Rs. 20,000/-
8 Rs. 5,000/-
Total Rs. 1,38,000/-
3. The cost of these four items of work is at Rs. 1,38,000/-. Deducting this amount from the total cost, the net
amount would be Rs. 5,59,000/- for items Nos. 1, 2, 4, 5, 9, 10, 11, 12 and 13. We have also scrutinised
the cost of work to be done in 27 apartments listed in Annexure -II of the report of Shri Rao which comes
to Rs. 2,74,000/
4. After carefully persuaing the report of Prof. B.N. Venkatesh Rao and hearing the learned counsel for both
the parties, we direct that the Sky Top Builders shall pay a sum of Rs. 5,54,000/- on account of works to
be done in the common areas, Rs. 2,74,000/- for works to be done in the 27 apartments and
Rs. 62,237/- for individual water pipe connections from Kaveri Water Supply in the flats. Thus, in all, the
Sky Top Builders would pay a sum of Rs. 8,80,237/- to the Complainants herein.
5. We also direct that the title deeds of the flats and no objection letter for installing meters in the flats may
be given by him to each of the Complainants herein. Amount due to the builder by the Complainants, if
any, must be paid within 30 days from the date of receipt of this order failing which such amount would
carry an interest at the rate of 15% p.a. The amount to be paid by the Sky Top Builder should be given to
the flat owners within 30 days from the date of receipt of this Order failing which it shall carry the interest
at the rate of 15%. We allow this petition accordingly and to the extent of the order as in the preceding
paragraphs. The parties to bear their own costs.
6. We had directed for the payment of Rs. 5,000/- to Prof. Rao to meet his initial expenses. We now fix his
total remuneration at Rs. 15,000/- of which Rs. 5,000/- has already been paid. The balance of
Rs. 10,000/- may be paid to him within two weeks from the date of receipt of his Order. This expenditure
of Rs.15,000/- would be shared by the Complainants and the Respondents in equal shares.
Petition Allowed.
OTHER JUDGEMENTS ON CONSUMER PROTECTION ACT, 1986.

1 Mohammad Ibrahim Mulla V/s. Hamid When a lesser area is given by the builder than what has been
Aboobakar Memon and Another agreed upon, the same is a clear-cut case of deficiency on the
part of the builder. The builder cannot give to the consumer a plot/
flat of lesser area than what has been agreed upon.

2 Dr. Rameshchandra Ramniklal Shah & If possession is not given within the stipulated time, then the same
Smt. Ila Ramesh- chandra Shah V/s. amount to deficiency of service. This type of dispute is not with
Lata Construction and Others. regards to sale of immovable property, but is of deficiency of ser-
vice, which is within the scope of ambit of the Consumer Protec-
tion Act.

3 Smt. Govinda Khurana and Another V/s. Flat booked in 1988 and possession was not given in time. This is
M/s. Satya Sai Apartments (P) Ltd. And a clear cut deficiency of service in not completing and handing
Others. over possession in time on receipt of agreed amount as per draft
agreement for sale. The prime objective for deficiency of service
is obviously the value of Flat must have been substantially in-
creased.

456 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 25 Court Judgement

4 V. L. Bhanukumar V/s. Dega Sundra Flat allotted to the Complainant but construction work of Flat was
Rama Reddy and Others. incomplete and possession was not given. It had been held that
the Flat was not in habitable condition. This is a clear cut defi-
ciency as well as imperfection of service of Opposite Parties to
the Complainant, who had hired those services in making full pay-
ment of the Flat in advance.

5 N. M. Ghanshyam V/s. Prabhakar The cause of action has not arisen on execution of two agree-
Vasudev Joshi and Another. ments but when the Appellant insisted in 1993 for a fresh agree-
ment. The Complainants are right that the Opposite Party is not
going to give service of construction and handing over possession
of Flat even after getting payment of Rs. 5,000/- on 31.3.1993 and
Rs. 10,000/- on 25.5.1993. Therefore, the Complainant is clearly
within limitation.

6 N. M. Ghanshyam V/s. Prabhakar The Opposite party issued receipt for payment of Rs. 31,000/-
Vasudev Joshi and Another. made by the Complainant. The Opposite Party pleaded that they
have issued official receipt for Rs. 31,000/- with a help to the
Complainants though no money was received by them. The par-
ties did not execute documents. The Appellant did not raise any
objection till filing of Revision before the State Commission. The
State Commission found that Rs. 31,000/- was paid by the Com-
plainants, which is upheld and Appeal dismissed.

7 The Chairman and Managing Director, Outright purchaser of Flat. Allotment letter mentions that flat is
Tamil Nadu Housing Board and another allotted to Complainant subject to terms and conditions prescribed
V/s. R. Venkatraman. in the prospectus and lease-cum-sale agreement. Price Clause
was tentative and bound to be revised. It was held clear agree-
ment between the parties contained in Clause-17 which expressly
mentions the payment of the final cost to the increased compen-
sation for the lands so acquired and the cost of Flat worked out in
accordance with the finalization of accounts with regards to the
costs of construction before execution of Sale Deed. Therefore,
the Petitioners demand for increase in price cannot be construed
as deficiency in service.

8 P. R. Menon V/s. M/s. P. A. Construction. Flat purchased by the Complainant. Grievance related to car park-
ing space. For beneficial enjoyment of Flat, the Complainant wanted
car parking space. It was held that purchase of space for car
parking cannot be construed as a separate contract for purchase
of some immovable property. Therefore, purchase of space for car
parking by the Complainant will be construed as a consumer of
service.

9 Mohammad Ibrahim Mulla V/s. Hamid The Complainant bought a Flat of 715 Sq. Ft. built-up area. The
Aboobakar Memon and Another Complainants contention was that the staircase and landing area
should not be considered as built-up area. It was held that when
a builder sells a flat to a buyer and provides him with a staircase
and landing, the buyer has to pay for the same.As such there is
not deficiency of service in the area sold and therefore the Oppo-
site Party is not guilty of any deficiency in rendering of service.

10 A. M. Ghewade V/s. Dhondiram The Complainant alleged excess charging of price by the Re-
Yeshwani Salonkhe and Another spondent/Contractor, who had constructed flats under the Urban
Land Ceiling Act, 1976. It was held that the Complainant is liable
to pay for the user of additional amenities.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 457
Chapter - 25 Court Judgement

11 Akhilesh Kumar Verma V/s. M/s. Skipper The Complainant booked Flat with Opposite Party and the Oppo-
Builders Pvt. Ltd. site Party failed in completing the construction. It was held that
it is common knowledge that the prices of real estate are rising
day by day. The Complainant was to get the flat with a covered
area of 850 Sq. Ft. on 1st Floor in the Complex Vaishali @ Rs.
50/- Sq. Ft. The Complainant cannot now get a flat admeasuring
850 Sq. Ft. at above price. It was held that a consumer cannot
be allowed to be swindled by an unscrupulous builder and awarded
a sum of Rs. 50,000/- to the Complainant as damages for loss
sustained.

12 Delhi Development Authority V/s. A. N. It was held that the question of price of flat cannot be gone into by
Saigal. Consumer Forums as it is not a consumer dispute. Further the
terms were clearly spelt out in the Allotment-cum-Demand letter
issued to him on which the Flat in Kishangarth Residential Scheme
was allotted to the Complainant. The Complainant took posses-
sion of the Flat only after accepting those terms and making pay-
ment. Therefore, the Complainant cannot now be heard to repudi-
ate a part of the transaction.

13 Anuradha Builders and Others V/s. Ranjit The State Commission ordered for payment of interest. The Com-
Prasad and Another. plainant is in possession of Flat. Order modified. The State Com-
mission has erred in taking note of the fact that the Complainant
had been occupation of two flats from August 1989 and is still
continuing. Such being the case it is not just and proper to direct
the Society to pay interest to the Complainant on purchase price
of flats paid which has been directed to be refunded because of
deficiency in installation of Lift which was promised, by that rea-
son the flats are unfit for occupation for aged persons as is the
case of Complainant. The Complainant is eligible to get only Rs.
2,23,000/- being refund of price paid by him for the two flats
and no interest shall be payable to the Complainant on the
above said amount. Therefore, the direction for payment of Rs.
1,00,000/- being compensation for deficiency in service will stand
confirmed.

14 Skipper Tower Pvt. Ltd. V/s. A.P. Gupta Those who buy and sell flats are not consumers and cannot be
and Others. termed as deficiency in service to such buyers of properties.
Builders of houses, etc. render service to the purchasers and as
such they are liable under the Consumer Protection Act. The Re-
spondent-Complainants are only property dealers. They under-
take buying and selling of properties. The Respondent-Complain-
ants may be de-jure buyers and sellers of properties, but are de
facto property agents. They act on behalf of the buyers and sell-
ers and not true buyers. As defined under the Consumer Protec-
tion Act, they are not consumers. The Appellant cannot be hauled
up before Consumer Forums even though they may be guilty of
gross breach of contracts.

15 Smt. Govinda Khurana and Another V/s. Flat booked in 1988 but possession was not given. This is a clear
M/s. Satya Sai Apartments (P) Ltd. And cut deficiency in service in not completing the construction in
Others. time and giving possession even after receipt of Flat as mentioned
in the draft Agreement for sale. The main motivation for deficiency
in service is obviously the fact that the value of Flat must have
increased substantially.

458 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 25 Court Judgement

Lot of delay has been occurred in giving possession of Flat. It

16 M/s. D’Souza and Sons Reality was held that the Complainant No. 37 of 1993 had not been
Constructors & Developers V/s. Mrs. handed over possession even after the extended date of
Millicent Calaco & Glenn B. Pereira. 31.12.1991, the State Commission’s findings about deficiency
in service on the part of Appellant is not disturbed. However,
considering the extension of time mutually agreed by the par-
ties, interest ordered by the State Commission in this Com-
plaint will have to be reckoned only from 1.1.1992 and not from
1.6.1990.

17 Sanjibani Sudha Das & Others V/s. The Complainant deposited money for purchase of Flat, but no
Pratap Kumar Diswal. allotment was made and the money refunded. A claim by legal
heirs for interest on deposited amounts from the dates of the
deposits made at the prevailing bank rate plus compensation
for not allotting the Flat to the deceased Complainant had been
made. The Respondent’s counsel agreed for Rs. 5,000/- in lump
sum to the Appellants being interest and compensation. On
behalf of the Appellants the said offer was accepted. Therefore,
the Respondents directed to pay Rs. 5,000/- to the Appellants
within a period of four weeks from the date of receipt of copy of
the order.

18 Wg. Comd. R.J. Darukhanawala V/s. The Complainant has been promised to give some apartment
Manjith Singh, Representative of M/s. by the Opposite Party, but even after many years no flat/apart-
Man Jog Builders. ment has been given to him. Therefore, the Opposite Party is
guilty of deficiency in service and the Complainant entitled for
compensation of Rs. 30,000/- for deficiency in service commit-
ted by the Opposite Party.

19 Manohar B. Ghosalkar & Another V/s. The Complainant paid 20% of agreed cost of construction on
Trimurti Associates. 16.6.1986 for constructed flat as per the agreement entered with
the Opposite Party and Flat was to be given by 31.10.1987.
Delay has been occurred in construction of flat and there has
been gross deficiency of service on the part of Respondent. The
State Commission directed to refund an amount of Rs. 34,200/
- with interest and an amount of Rs. 25,000/- to the Appellants
as compensation for mental agony and disappointment suffered
by the Complainant in indefinitely waiting and not getting the
flat, which would meet the end of justice.

20 M/s. Sousa and Sons Really There is a delay of 3-1/2 years in giving possession of flat to the
Constructions & Developer and Another Complainant and the possession was given only after the com-
V/s. Sandur Udyog Pvt. Ltd. plaint was filed by the Complainant. It was held that no merit in
this Appeal and the same was dismissed.

Servant’s room in apartment

The place where master of the house can go and sleep when he fights
with his wife

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 459
Chapter - 25 Court Judgement
25.2 Court Judgements on Maharashtra Co-operative Societies Act, 1960.
Babusaheb Balasaheb Patil Vs. State of Maharashtra. Sec 2(2), 2 (24), 3 & 93 (1). Registrar or officers on spe-
cial duty shall not be arbitrators within Sec 2 (2).

Baburao Chanappa Chakole Vs Brihmadeo Mane. Sec 2 & 22 Urban Society :- A Society shall be Urban
Society if one of its business falls within limits of Munici-
pal Corporation, Municipality, Cantonment or notified area
Committee. Also a consumer Society which has its area
of operation within urban limits will be an Urban Society.

Babusaheb Balasaheb Patil Vs. State of Maharashtra. Sec 2(2), 3, 91 & 93 There is a difference between an
Officer on special duty and the Registrar’s nominee.

Babusaheb Balasaheb Patil Vs. State of Maharashtra. Sec 2(2), 3, 91, 93 & 96 and Contempt of Courts Act (32
of 1952), Sec 3 “Court”. Under Sec 3 of the Contempt of
Courts Act, an officer on special duty is a Court . (Misc.
C. A, No.11 of 1968 dated 3/6-7-1971 OVERRULLED

Purshottam Vs. Gopalrao. Sec 2(5), 8 & Bye-Laws of Amravati District Central Co-
operative Bank, Bye-Law 25 (viii) Interpretation of the Bye-
Law that the Co-operative Bank shall disqualify a servant
of a Society operating within the area of bank for Election
on Board of Directors. Employee of Bank is not a dis-
qualification.

Maharashtra Courts Bar Association Sec 2 (10- aii) & 91A. Co-operative Court is a Court of
V/s. State of Maharashtra. Law and the judicial work of
such a Court cannot be interfered by action of the Ex-
ecutive Government Resolution no. RCC – 1073/2114 (cr.
112)/15-C dated April 30, 1983 declaring that the Com-
missioner for Co-operation as a Controlling Officer for the
purposes of administration and also for writing confiden-
tially the reports of judges of Co-operative Courts is struck
down. Action of the executive deprecated.

Dinkar V/s. Premchand. Sec 2(13) & 75 and Maharashtra Co-operative Societies
Rules, 1961, Rule22.The Board of Directors can be
elected at the General Meeting provided there is a Bye-
law which authorizes the General meeting to elect such
Board of Directors. Rule 22 shall such Elections if there
is a Bye-law existing which permits the Election of Board
of Directors at General Meetings.

Contessa Knit Wear V/s. Sec2 (16) and Maharashtra Co-operative Society Rules,
Udyog Mandir Co-op. Housing Society. R10(5) (b) The
Incidents of Tenant’s Co-partnership Society.

Harsukh V/s. Ramesh. Sec 2 (16) , 4, 29 & 31 and Civil Procedure Code,
S.60.Liability for attachment and sale in execution of de-
cree against a member in respect of house allotted to
him. The member shall have no saleable interest in such
flat or house. Thus it cannot be attached or sold in ex-
ecution of decree against member by a third person.

Balchandra V/s. K.R. Bobde. Sec.2(20) Office bearers of a Society’s Committee are
not the same as the members of the Society’s
Committee.
Balchandra V/s. K.R. Bobde. Sec2(20), 73-G,144-A(1)(b),144-T &91. Disputes regarding
Election of office bearers after Election of the Committee

460 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 25 Court Judgement

Members of a Society shall be referred to a Forum of the

Register under Section 91and such dispute shall not lie
to the Commission.
Ramarao V/s. State of Maharashtra. Sec. 9 and Bye-Laws of the Devgiri Sahakari Sakhar
Karkhana, Sawangi, Dist. Aurangabad, Bye-law No. 28.
Registrar under the Bye-law shall in consultation with the
Government be required to constitute the Board of Direc-
tors. Under the Maharashtra Cooperatives Societies Act
or under the Rules, State cannot for itself exercise the
statutory function as Registrar. When orders were to be
issued by the Directors but such powers were exercised
by the State . Then in such cases the order of the State
cannot be upheld on the ground that the State could have
exercised the said right independently.
Omprakash V/s. G.V Koimttur Sec. 9(1). Registration of a bye-law makes it effective,
but if it is otherwise invalid, registration of it will not make
it valid-Bye laws of a society must not be contrary to the
Act or the Rules.
Krishnaraj J. Modi V/s Colaba Land Co-op.Hsg. Society Ltd. Sec. 12 and Bombay Rents, Hotel and Lodging House
Colaba Land Co-op. Housing Society Ltd., Rate Control
Act, S. 13(1)(g). Tenant Co-partnership Housing Society-
Rights of Society and member.
Shivanaryan V/s. R. A. Zubairy. Sec. 19. Winding up proceedings of Co-operative Soci-
ety. Laxity of Co-operative department resulting in the drag-
ging on of liquidation proceedings for year deprecated.
Ascertaining the exact liability of the Defaulters and
chances of recovery of the amount found due from such
Defaulters depends upon diligence with which liquidation
proceedings are carried on
I. R. Hingorani V/s. Pravindhandra. Sec. 19 (1). Conditions which are to be satisfied prior to
entertaining a reference of dispute – A dispute regarding
occupation of Society’s premises is one which is
connected with the business of society
President, Nagarpalika Prathamik Shala Shikshak SS. 22 and 23. The decision of majority of Members of a
Servants Co-operative Credit Society Ltd. Buldana society
that admission of a person to the Membership of V/s.
Ramchandra.the society would not be in the interest of
the society, then such person should not be forced to be
a member of the society
President, Nagarpalika Prathamik Shala Sec. 23(2). Admission of person as member of a Shikshak
Servants Co-operative Credit Society Ltd. society Regis-
trar has only the appellate powers The Buldana V/s.
Ramchandra. Registrar shall not exercise such powers
unless appeal is filed before him.
Jaisinghrao Pandurang Badadare Sec. 27(3) Provision and Constitution of India, Art.14. V/
s. State of Maharashtra. Provision added by Maharashtra
Act 45 of 1983 is void as it violates Article 14 of the Con-
stitution of India.
Harsukh V/s. Ramesh. Sec. 29, & 31 and Civil Procedure Code, Order 21, Rule
66. Tenability of objection to sale When a Judgment debtor
is a member of a Housing Society and is allotted a flat
and a Decree holder attaches and intends to purchase
the same Judgement debtor not objecting before sale
later raising objection to salability on ground of not having
saleable interest and of non-attachability or non saleability

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 461
Chapter - 25 Court Judgement

of flat-Objection is not barred.

Gopal Vishnu Ghatnekar V/s. Madhukar Vishnu. Sec. 30 and Co-operative Societies Rules, R. 25 read
with Bye-Law 16(1). A member of a Co-operative Society
is an allottee of a piece of land under a lease from the
Society. He constructs building thereon and holds shares
in the Society nominates one of his sons under nomina-
tion executed as provided by Rule 25 and Bye-Law. On
death of the member the nominee files suit against brother
claiming that by virtue of the nomination he was entitled
to a decree for possession of the site and the structure
over it. Such nomination does not create any title in the
property, but it is only meant to provide for interregnum
between the death and the full administration of the es-
tate and does confer any permanent right to property form-
ing part of estate of the deceased. Society’s interest is
confined only to the shares and the land nomination does
not apply to the structure constructed thereon. Nomina-
tion made in respect of the structure is invalid. No decree
for possession in the circumstances could be passed
against the defendant brother.
K. V. Sundaram V/s. Raj Rajeshwari Co-operative Society Sec. 35 and Maharashtra Co-operative Societies Rules,
Raj Rajeshwari Co-op. Housing Society Ltd. 1961, RR.
28 and 29. Scope- Section 35 and Rules 28 and 29 form
self contained code regarding expulsion of member.
K.V. Sundaran V/s. Raj Rajeshwari Co-operative Society Sec. 35 152 and 91. Scope-Dispute regarding expulsion
Raj Rajeshwari Co-op Housing Society Ltd. of member
shall not fall under Section 91.
Nivruthi Narayan Bankar S. 41 and Registration Act (16 of 1908), SS. 17(1)(b) V/s.
Adarsh Padhegaon V.K.S. Society Ltd. and 41.In re-
spect of shares held in Tenant Co-partnership Housing
Society there can be only transfer of shares but the title
to the flats in the housing society remains with the soci-
ety Only right to occupy a flat flows from Ownership of
share. Such share does not become immovable property
and transfer thereof does not require registration- Even
otherwise in view of Section 41 provisions of Section
17(1)(b) are not attracted.
Usha V/s. Suresh. (as amended by Act 3 of 1974),SS.44-A and 101)Section
44-A putting restriction as to interest on the principle of
Damdupat has no applicability after amount is crystal-
lized either in award or order of Competent Authority.
Maharashtra Rajya Sahakari Sewak Mahamandal, (as amended by Maharashtra Act 36 of 1975), S.69-A
Shivampur V/s. State of Maharashtra Claim for equality of
pay by Secretaries of Co-operative Societies as those
enjoyed by Gram Sewaks in State is not established.
Maharashtra Rajya Sahakari Sewak Mahamandal, (as amended by Maharashtra Act 36 of 1975) S.69-A
Shriramputr V/s. State of Maharashtra.State Government
is bound to implement resolutions dated 23-6-1982 and
23-8-1982 regarding scales to pay for Group Secretaries
etc. covered by Section 69-A so as to pay them at the
scale prescribed by resolution dated 23-8-1982 with pro-
spective effect.
Kumari Jethi Sipahimalani V/s. Maharashtra State Sec. 72, 64, 65 and 91. The General Body of housing
Co-operative Tribunal Maharashtra State Co-operative Tribunal, Bombay. Society
has power to pay honorarium to member as part of

462 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 25 Court Judgement
construction costs for services rendered under Section
64 and 65 which does not come in the way.
All India Co-operative Housing Society Sec. 72 and 73. Power of General Body vis-a-vis v/s
Laxmi NarayanManaging Committee The General Body
has final authority and has overriding powers over
the activities of Managing Committee which is established
under a bye-law for general management. Bye-
law is subject to Section 72 and Rules under Act.
Kumari Jehti T. Sipahimalani V/s. Maharashtra State Sec. 72, 88 & 91. The General Body is the final authority
Co-operative Tribunal Maharashtra State Co operative Tribunal, Bombay. of all
matters subject to limitations imposed by Act, Rules or
Byelaws and the general law of the land.
Kumari Jethi T. Sipahimalani V/s. Maharashtra State Sec. 72, 88 and 99. Liability- General body resolving to
Co-operative Tribunal Maharashtra State Co-operative Tribunal, Bombay. pay
honorarium out of costs of construction to member ren-
dering valuable services-Action under Section 88 cannot
be taken against Managing body- Some Members invok-
ing Section 91- Registrar’s nominees holding resolution
valid- Decision is binding on society which is made party.
Arun Rajurkar V/s. Gowardhan Janardhanan. Sec. 73. Resignation by Chairman operates when ten-
dered-No question of acceptance arises in the case.
Pandurang Hindurao Patil V/s. State of Maharashtra. Sec. 73 and 91 and Constitution of India, Art. 226 Return-
ing Officer rejecting nomination papers with respect to
the elections to Managing Committee of specified soci-
ety-Tenability of challenge to order of Returning Officer
under Article 226.
Bhalchandra V/s. K. R. Bobde. Sec. 73-A. Constitution of Committee of Society. Office
bearers are not necessary for constituting of Members.
Manohar V/s. State of Maharashtra. Sec.73-A is not violative of Art. 19(1) (c) of Constitution of
India Apart from that it imposes reasonable restriction in
interest of morality and hence protected by Art. 19(4) of
the Constitution.
Bhandara District Central Co-operative Bank Ltd. (as amended by Act No. 20 of 1986). S. 73 A(1)(2)(4) V/s.
State of Maharashtra and (5) and Constitution of India,
Arts. 14, 19 (1) (g) and 245- Provisions of Section 73-
A(1)(2)(4) and (5) are valid Not violative of Articles 14 and
19(1)(g) of the Constitution- They cannot also be struck
down as suffering form vice under inclusive legislation.
Shri. S.S. Sakhar Karkahana Ltd. Sec. 73-A(1) and (5) and Constitution of India, Art.14- V/
s. State of Maharashtra. Section 73-A does not violate
Article 14. Assuming argument on the basis of Article 14
can be advanced, Classification is based on a clear and
intelligible criteria.
Kisan Govindrao V/s. State of Maharashtra. Sec. 73-A(5). During the tenure of person as Chairman,
Society became governed by the provisions of Section
73-A as it became a society falling in category III. At such
time, period of office prior to the date when Society be-
came governed by Section 73-A(2) has not to be taken
into account for calculating the period of six years in or-
der to find out whether the Chairman is entitled to con-
tinue in office.
Vishwanath Jairam Chopde V/s. Collector, Wardha. (as amended of Maharashtra Act No. 45 of 1983). S.73- B
Procedure to be followed.
Hakumchand Chunnilal Bagmar Sec. 73-B and 144-T. When, the Bye laws of Co-opera-

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 463
Chapter - 25 Court Judgement
v�
eit
v/s. Nasik Merchants Co-op. Bank Ltd. Society provides
for election of 14 Directors. Therefore, election has got to
be of the said number. Merely because Section 73-B
makes provision for Members of a particular class referred
to by Section 73-B are not elected the required number of
Directors has to be co-opted as provided.
Balasaheb Rajaramji V/s. Collector, Parbhani District. Sec. 73-B and 144-Y(2). In a Society seats reserved for
Scheduled Castes or Tribes or Vimukta Jatis no filled in
a elections to the two seats not held by Collector. First
meeting to elect office bearers was called. In this meeting
initial co-option of two qualified persons to fill in the two
seats as provided by Section 73-B has to be made. It is
only thereafter that steps to elect office bearers can be
taken. Both things can take place in the same meeting.
Apex Marketing Federation Employees Union Sec. 73 BB. Object is to give voice to certain Societies in
V/s. State of Maharashtra. The Management. Such a
valuable right cannot be given to unfettered discreation of
the State Government. Failing to issue notification on
ground that board of Directors was nominated one was
not a justified failure. Government directed to issue an
order as provided in Section 73 BB and nominate an
Employee’s representative on Board of Directors.
Utrane Vividh Karyakari Seva Sahakar (V) Society Sec. 73-C and Bye-law of the Society, No. 38-A. Bye-law
V/s. Laxman Patil. Provides that there will be only one
representative of Non-Borrower Members and he has to
be elected from amongst the Non-Borrower Members.
Election of such Non-Borrower member shall not be re-
stricted to the constituency of Non-Borrower Members
alone but all the Members whether Non-Borrower or not
are entitled to participate in election to representative of
Non-Borrower seat in the Managing Committee. Provision
analogous to Section 73-C(3) under which also the elec-
toral college is not restricted to Members of a particular
category, but all Members constiute the electoral college.
Pundalik V/s. District Deputy Registrar. Sec. 73FF. Disqualification of being a member of a V/s.
Laxman Patil. Committee. Disqualification for being a
member of a Managing Committee shall be on the ground
of the conduct of a person by not paying dues to the soci-
ety. If a person is a Defaulter the amandate under Section
73 FF does not admit any other thing but to declare him
as disqualified. Petitioner Defaulter on date when he was
elected Director of Land Development Bank on 8-8-1986.
In pursuance of notice under Section 197 amount duly
paid. Notice under Section 78 (1) to show cause why he
should not be removed- Petitioner held to be disqualified
on date when elected as Director.
Keshavrao Narayanarao Patil vs. Dist. Dy. Registrar (as amended by Mah. Act No. 20 of 1986). SS. 73FF and
District Deputy Registrar, Co-op. Societies, Akola. 78-
Section 73FF(2) does not operate automatically so as to
result in incurring disqualification. Such a member should
be given opportunity, which is obligatory. Person does not
cease to be member unless an order of removal is passed
under Section 78.
Murlidhar Bhaulal Malu V/s. Sudhakar Honaji Patil. (as amended by Maharashtra Act 20 of 1986),
S.73FF(1)(I)(c) Clause(c) applies only to such cases where
price of goods or charges for services or amount of anamat

464 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 25 Court Judgement
or advance are payable or refundable in cash. If payment
of charges are to be adjusted in a manner other than
payment in cash the clause will have no application-
Defaulter- Norms to be seen-provision valid-Disqualification
of Membership of Committee on ground of person being
“Defaulter” -Section not absurd or unworkable for absence
of definition therein of the word “Defaulter”.
Murlidhar Bhaulal Malu V/s. Sudhakar Honaji Patil. (as amended by Maharashtra Act 20 of 1986). S.73FF
(1)(vi)and Constitution of India, Arts. 14, 19(1)(g) and 43
A- Section 73FF(1)(vi) not arbitrary.
Vividh Karya Kari Seva Sahakari Sanstha Ltd. Sec.73 G Maharashtra Specified Co-operative Societies
V/s. Collector, Bandara. Elections Committees Rules,
1971, RR. 4,5 and 7- Election of Board of Directors of a
specified Society-Primary Society affiliated to Specified
Society- and final list of voters- Requirement of being a
member as on 30th June applies to persons or primary
Societies which are Members and not to delegate ap-
pointed under rule 5(2).
Bassein Catholic Co-op Bank Ltd. (amended by Mah. Act No.3 of 1974).S. 73G(1) (vii) and
V/s State of Maharashtra. Constitution of India,Arts 14,
19(1)(c) and 1991)(g) Notification dated 12th September
covering Urban banks having a share capital exceeding
Rs. 50 lacs- Provision of Section 73G(1)(vii) as also Noti-
fication dated 12th September, 1984 valid,
Vijay Ramji Pawar V/s. Girna S.S Karkhana Ltd. Sec.73-(G(2) and Bye-law providing for resolution at the
general meeting of the Society to express vote of confi-
dence by simple majority, Constitution of India. Art. 226
and Evidence Act, S. 115. Section 73-G entitles the elected
body to elect Members on the Committee for a period of 5
years. Hence the bye-law enabling passing of no confi-
dence resolution is void. Such bye-law cannot be given
any effect so as to affect the continuance of the Managing
Committee for the period as provided under sec 73-G- Prin-
ciple of promissory estoppel is not attracted in such cases.
Shantilal Amolak chand Burad V/s. Vijay Ramji Pawar. Sec. 73G(2) and Bye-law No. 34(c) of the Girna Sahakari
Sakhar Karkhana Limited, Specified Society. Bye-law pro-
viding for passing of vote of no confidence against Board
of Directors- In view of Section 73G(2) providing fixed ten-
ure of 5 years for Managing Committee said bye-law
ceases to be operative.
Ghatageppa Parreppa V/s. M.R. Naik. Sec. 77-A After the expiry of five year term of Managing
Committee of specified Co-operative Society Programme
for fresh elections notified. Nomination papers rejected
by Returning Officer. In petition challenging the said stay
order of further proceeding according to the notified
Programme granted-Assistant Registrar appointing Admin-
istrator under Section 77-A on the ground that period of
Managing Committee had expired and there was no pos-
sibility of immediate elections being held and complaint
made by certain Members seeking appointment of Ad-
ministrator verified and found to be correct-Order not jus-
tified under Section 77-A- It was not a case of failure to
elect as used in Section 77(1)(b)- Exercise of powers by
Assistant Registrar was held wholly illegal.
B.S Potey V/s. B. A. Joshi. Sec. 77A Scope of Section 77-A. When there is vacancy
caused by resignation of Director it is not permissible to

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 465
Chapter - 25 Court Judgement

resort to Section 77-A.

B.S Poety V/s. B. A. Joshi. Sec. 77-A and Constitution of India, Art. 226 Director whose
resignation has been accepted challenging the order of
the District Deputy Registrar seeking to fill in the vacancy
under Section 77-A is person who has sufficient interest
entitling him to challenge the order under Article 226 of
the Constitution in as much as his right to contest by
election was affected by action under Section 77-A
Ghatageppa Pareppa V/s. M.R. Naik. Sec. 77-A(1)(b) The words “failure to elect” shall mean
that the failure should be on the part of the Members of
the society- For that the jinn is that there must be first an
election and holding of an election is equivalent to the
whole process of election commencing with the filing nomi-
nations and any stage either of filing of nomination paper
or of rejection of nomination cannot be equated to holding
of an election- Whereas a result of stay order elections
could not be held then it cannot be said that it was failure
on the part of Members to elect member or Members of
the Managing Committee.
M. R. Bhuibhar V/s. Divisional Joint Registrar Sec. 78 Action is drastic-Person proceeded against must
Dvn. Joint Registrar, Co-op. Societies, Nagpur. Know what
is specifically charged and must have opportunity to meet
charges leveled against.
Patesinghrao Anandrao V/s. R. V. Deshmukh. Sec. 78 Bye-law which provides that the Managing Direc-
tor should place before Board of Directors monthly state-
ment of receipt and expenditure and if the Managing Di-
rector alone does not do his duty- Board of Directors as a
whole cannot be blamed for the act of the Managing Di-
rector.
Patesighrao Anandrao V/s. R. V. Deshmukh. Sec. 78 Charge that no efforts made for increasing num-
ber of producer member of Shakari Sakhar Karkhana En-
rolment of Members is to be left to the Co-operative Soci-
ety itself. Unless there is an omission on the part of a
Society which is mala fide or a result of culpable negli-
gence it is not germane for enquiry under Section 78.
Karbhari Govindarao Patil V/s. B. D. Pawar. Sec. 78 Complaince- If the Registrar supersedes the
Managing Committee by sending only copy of show cause
notice to Federal Society and not making it aware of de-
fence or about material with Registrar. And if in such a
case Society does not make any grievance. There is only
defect of form and not of substance- There is no effective
consultation.
Little Gibs Co-operative Housing Soceity Ltd. Sec.78 Drastic action can be taken only after giving V/s.
State of Maharashtra. Opportunity to the Managing Com-
mittee of the Society to explain their conduct Existence
of rival groups in a Society by itself will not justify action
in this connection unless it is shown that there is interfer-
ence with normal functioning of the Managing Committee
Karbhari Govindrao Patil V/s. B. D. Pawar. Sec. 78 Effect of non-compliance Provision as to consultation
is not mandatory- Non-compliance will in no way render
order of supersession invalid.
Patesinghrao Anandrao V/s. R.V Deshmukh. Sec. 78Finding recorded on the basis of material not the
subject matter of the charge or regarding which no
opportunity given to explain, cannot form part and parcel
of the final order under Section 78 of the Act.

466 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 25 Court Judgement
Patesinghrao Ananadrao V/s. R. V. Deshmukh. Sec. 78 When an order is passed as a cumulative effect
of the findings recorded on several charges. In such a
case it is not possible to separate one charge from an-
other nor to speculate that the authority was satisfied that
one of the charges was severally enough to pass an order
under Section 78
Patesinghrao Anandrao V/s. R. V. Deshmukh. Sec. 78 Requirement as to consultation with federal soci-
ety.-Nature of compliance required- Authorities cited re-
ferred- Question not decided.
Karbhari Govindrao Patil V/s. B. D. Pawar. Sec. 78 and Constitution of India, Art. 226 Right to chal-
lenge order of suppression-Provision as to consultation is
for benefit of Federal Society-Registrar superseding Man-
aging Committee Federal Society not making any griev-
ance about consultation not being proper-Members of
Managing Committee cannot seek to enforce provision
by writ.
Pundalik V/s. District Deputy Registrar. Sec. 78 and 73FF Disqualification of being a Member of a
Committee Defaulter elected as member of Committee
could be removed by Registrar in exercise of powers un-
der Section 78- Power of Registrar is not affected because
of remedy of election petition.
Nagpur District Credit Co-operative Bank V/s. Divisional Sec. 78 and Constitution of India, Art. 246 Section 78
Joint Registrar Divisional Joint Registrar, Co-operative Society. Embraces
Co-operative Banking Society It predominantly falls under
entry 32 in List II in Schedule VII of the Constitution and
the fact that is also deals with Banking Societies, would
not make it invalid- Doctrine of pith and substance ap-
plies-Subject matter is not covered by entries 43 and 45
of the Union List-Notice under Section 78 to show cause
can be sent to directors of a Banking Co-operative Soci-
ety by the Registrar.
undalik V/s. District Deputy Registrar. Sec. 78(1) Consultation with Federal Society by Regis-
trar-Requirement
Suresh Dyandeo Khumkar V/s. State of Maharashtra. Sec. 78(1) Requirement in the matter of consultation of
Federal Society-Mere forwarding copy of show cause no-
tice by the District Deputy Registrar hence not complying
with requirement as regards consultation. Requirement of
consultation is mandatory. And such consultation should
be meaningful and effective. Failure to comply with re-
quirements regarding consultation Order or supersession
is liable to be quashed.
Shripatrao V/s. State of Maharashtra. Sec. 78(1)(2) and (3) Registrar replacing the Committee
appointment by him under Section 78(1) (a) (i) of adminis-
trator even though the work of the Committee so appointed
was satisfactory on the view that independent and impar-
tial administration at the time of election was necessary
Such an order was set aside
Shripatrao V/s. State of Maharashtra. Sec.78 (1) (2) and (3) The Registrar’s right to appoint and
reappoint Committee ends when situation arises to hand
over the management to an elected body.
Shripatrao V/s. State of Maharashtra. Sec. 78 (1) (a) (i) and Bombay General Clause Act. Sec.16
Committee appointed under Section 78 (1) (a) (i) by
Registrar-Registrar is vested with the power to terminate
such appointment,
Deorao Vithoba Kale V/s. Dy. Joint Registrar Sec.78 (1)(b) It is violation of the principles of natural Dvn.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 467
Chapter - 25 Court Judgement

Joint Registrar, Co-op. Societies, Nagpur. Justice to or-

der removal of a member under Section 78(1)(b) without
issuing any show cause notice to the said member .

Sangli Zilla Sahakari Nagri Bank’s Assoc. Sec. 79-A and Order dated 25th August 1977 Section v/s.
State of Maharashtra. 79-A does not suffer from vice of
excessive delegation The Directive issued under Section
79-A to reserve seats for backward candidates if total
strength of employees of Co-operative Society exceeds
ten or more- is in interest of general public- and is in no
way discriminatory or arbitrary.
Karvenagar Sahakari Griha Rachana Sanstha Sec. 79-A, 4 and 14 and Constitution of India, Art. 19(1)(c)
Maryadit, Pune V/s. State of Maharashtra. In exercise of
power under Section 79-A Government cannot compel
Tenant-Ownership Housing Society to accept a Sub-Soci-
ety of flat-holders on the land and such Sub-Society as a
member of the society- Right to form association conferred
b y
Article 19(1) (c) not only limited to formation of the
association but also operates in respect of continuance
of such association- Directions in the matter of
amendment of bye-laws quashed.
Sahabrao Kachani Patil V/s. Collector, Aurangabad. Sec. 79-A and 154 Elections to the Board of Directors of
specified Co-operative Society notified by the collector
specifying Programme of election State Government has
no jurisdiction under the Maharashta Co-operative
Societies Act to order stay of such election on the ground
that it was drought affected.
Khandelwal Engineering Co. V/s. Modern Usha Colony Sec. 80 (1) and 160(2) Power conferred in the matter of
H. S. Ltd. Modern Usha Colony Co-op. Housing Society Ltd. seizing
and taking possession includes immovable property as
well as movable property and such property is capable of
being misappropriated or misapplied.
Lakhani V/s. Moreswar Bapu Chandar Bapu Walode. 1.Agent Sec. 91 (1) ‘Agent’-Word is used in Section in
comprehensive sense. Lakhani Sahakari Shekti Kharedi
Vikri Sansta Ltd.,
Panjumal Hassomal Advani V/s. 2.Addition of Parties Sec. 91 Addition of parties- Dispute
Harpal Singh Abnashi Singh. Between Members of
housing society and his license about possession-
Society can be allowed to be added or transposed as
disputant if transaction with Society’s approval and
Society interested in recovering back possession
Otherwise by mere formal addition to Society or transposition
as co-disputant cannot bring matter within Section 91,
Maharashtra Co-operative Societies Act.
Satpal Singh V/s. Santdas. 3.Bye-laws of Society Sec. 91 Ascertainment of business
of society Though bye-laws of a Co-operative Society are
not law they can be referred to, to ascertain the objects of
the Society for purpose of determining nature of business
done by soceity.
Madhukar G. Somvanshi V/s. Sheshrao. Sec. 91 Bye-law contrary to provisions of Section 91 not valid.
Lokmitra Co-op. Hsg. Soci Ltd. 4.Civil Court Sec. 91 Dispute relating to title between two
V/s. Yojna Co-op Hsg.Soc. Ltd. Housing co-operative So-
cieties -Such a dispute is not covered by Section 91-

468 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 25 Court Judgement

Civil Court is proper forum to decide the matter

K.V. Sundaram V/s. Raj Rajeshwar H. S. Ltd. Sec. 91 and Civil Procedure Code, Sec. 9 Civil Court has
Raj Rajeshwari Co-operative Housing Society Ltd. No ju-
risdiction to deal with a dispute which can be referred
under Section 91 to the Registrar or Co-operative Court.
Contessa Knit Wear V/s. Udyog Mandir Co-op. Housing Sec. 91 and Civil Procedure Code, Sec. 9 Civil Udyog
Society Mandir Co-op. Hsg. Society. Court has no jurisdiction to
deal with a dispute which can be taken under Section 91
to the Registrar or Co-op Court.
S.S. S.K V/s. Narhari Tulpule. Sec. 91 (1) and (3) and Civil Procedure Code, Sec. 9 Bar
of Civil Court’s jurisdiction- Co-operative Society termi-
nates services of plaintiff because of superannuation and
the Plaintiff sues for declaration that the superannuation
was ultra vires. Such a case is covered by Section 91(1)
and (3),Co-operative Societies Act and jurisdiction of civil
court is barred.
Arun V/s. Prakash. Sec. 91 (1) (b) and Civil Procedure Code, Sec. 9 Plaintiff
seeking declaration of allotment of a flat by Co-operative
Housing Society by virtue of assignment of right, title and
interest by a member of the society in his favour- Deci-
sion of allotment of flat touches the business of the soci-
ety and such case falls within Section 91(1)(b) and juris-
diction of Civil Court is barred.
Adarsha Vinkar Sahakari Sanstha Sec. 91(1)(c) and Maharashtra Co-operative Societies
v/s Daultram Gyanchand. Rules. 1961, RR. 47 and 35
Bar of suit-Plaintiff supplying yarn to Defendant Society-
Defendant not showing any restrictions placed by
Registrar on transactions as such in suit with non-
Members- Suit is not barred under Section 91.
Poona Contractors Co-op. Bank Ltd. 5.Dispute Sec. 91 Applicability- Both judgement-debtors
V/s Dattatraa Dhumal. Members of Co-operative Bank-
Dispute relating to claim of Bank to recover amount
borrowed by Judgement-Debtor No.1 Judgement-debtor No.2
surety- Dispute falls within Section 91.
P. A. Nararyanan V/s. Dr. S.Shankar. Sec. 91Decision of Registrar regarding existence of dis-
pute under Section 91(2) become final- Challenge not
permissible in proceedings before officer on special duty
or Co-operative Court
Mrs. R.D. Pandit V/s. Vyajantimal Bali. Sec. 91 Dispute between member of Co-operative Hous-
ing Society and has licensee with regard to possession
of flat purchased from the Society does not fall within Sec-
tion 91 as it cannot be said to be touching the business of
the Society even if licensee is also a member.
I. R. Hingorani V/s. Pravinchandra. Sec. 91, 93 and Maharashtra Co-operative Societies Rules.
Question whether ‘dispute’ exiss- Registrar must give
opportunity to parties to be heard before taking decision
Rambhau V/s. Vinkar Co-op. Society Sec. 91, C.P. and Berar Industrial Disputes Settlement
President, Vinkar Co-operative Society Ltd. Chanda. Act,
1947, S.16 (2) and Industrial Disputes Act. 1947, S.10(2)
Sec. 91 of Co-operative Societies Act is no base to
dispute between Co-operative Society and its employees
as to change in terms of employment of reinstatement
being ntertained by Industrial Courts.
Contessa Knit Wear V/s. Udyog Mandir Co-op Sec. 91 and Bombay Rents, Hotel and lodging House

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 469
Chapter - 25 Court Judgement

Housing Society Udyog Mandir Co-operative Housing Society. Rates Control

Act. SS. 28, 5(3), 5(4-A), 5(11) (bb), 14 (2), 15-A & 12
Jurisdiction-Member of Tenants’ Co-partnership Society
inducting petitioner as Licensee without Society’s permission-
Society raising dispute under Section 91 and claiming
possession agianst member and petitioner-Dispute falls
under Section 91, Co-operative Socities Act-Provisions of
Section 28, Rent Act are not attracted.
Deccan Merchants Cooperative Bank Ltd. Sec. 91 and Constitution of India, Art. 226 The question
V/s. Dalichand. Whether the Registrar when making and
order under Section 91(2) of the Act is concerned only
with the averments in the plaint would not disable the
petitioner in a writ proceeding from raising the point that
on the facts as presented by him the provisions of
Section 91 of the Act did not apply to the dispute.
N. Nagesh war Rao V/s. Ruth Moss. Sec. 91 and 93 and Maharashtra Co-operative Societies
Rules, 1961, RR. 76 and 77. Appointment of nominee to
decide dispute-No limit on power of nominee to decide
dispute within a particular time- Rule 77 is permissive.
Anant V/s. Chanikamath Wada Sec. 91 (1) Dispute- For finding existence of dispute Gram
Vividh Karakari Sahakari Society Ltd. Averments in plaint
have to be considered.
S. Bhattacharjee V/s. S. B. Gosavi. Sec. 91(1) and (2) Decision of Registrar is final only on
jurisdictional question as to existence of dispute Finality
does not extend either to merits of controversy between
parties or their substantive rights- Parties can raise all
contentions on merits before the arbitrator to whom the
matter is referred.
Maya Advani V/s. Bhagwandas Advani. 6.Election Sec. 91 (1) (b) Disputant alleging himself to be real owner
of shares in the name of his wife a mere benamidar and
asking for award directing society to transfer shares in
his name- Dispute does not fall under Section 91(1)(b)-
There is no question of benamidar having beneficial title
which could be transferred to true owner. There is nothing
which can be claimed by true owner through benamidar.
Chandrakant Sawarkar V/s. Dist. Deputy Registrar Sec. 91 and 2(20) and Constitution of India. 226 Dispute
Dist. Dy. Registrar Co-op. Societies. As to election of
Members of commitee falls under Section 91(1).
Madhukar Somvanshi V/s. Sheshrao. Sec. 91, 92 and 97 Dispute regarding rejection or acceptance
of nomination paper cannot be raised under Section 91
before declaration of election results.
Chandrakant Sawarkar V/s. Dist. Deputy Registrar Sec. 91 (1) and 93 and Constitution of India, Art. 226 Dist.
Dy. Registrar, Co-op. Society When a Petitioner challenges
rejection of nomination paper in respect of election of Mem-
bers of Managing Committee and raising question of vires
of bye-law and Election Rule approved by Deputy Regis-
trar- remedy is to raise dispute after election- Question
regarding vires of bye-law or election rule can be decided
by Registrar or Co-operative Court and a Writ petition is
not maintainable.
Mrs. R.D. Pandit V/s Vyajantimala Bali. Sec. 91 and Constitution of India, Art. 226 Parties Petitioner
challenging decision of Registrar that there was dispute.
Registrar is necessary party of petition under Article 226.

470 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 25 Court Judgement
It is not enough that his nominee is already a party.
Gopibai wd/o H.S.Mahtani V/s. M/s. Asnew Drums Ltd. Sec. 91 Bombay Rents, Hotel and Lodging House Rates
Control Act (57 of 1947), Sec. 28. Construction by builder
of flats. One of the flats sold to the owner who inducted
person under leave and licence. Flat owners thereafter
forming Co-operative Housing Society. On failure to va-
cate by person inducted under leave and licence owner
approaching the Society which adopted a resolution to
initiate proceedings to evict licensee. Proceedings before
the Registrar’s Nominee objected to on the ground that
Section 91 did not apply and it was the Court under Sec-
tion 28 of Rent Act which had jurisdiction. Provisions of
Section 91 not applicable Proceedings quashed.
O. N. Bhatnagar V/s.Rukibai Narsindas. Sec. 91(1) and Bombay Rents, Hotel and Lodging House
Rates Control Act. Sec. 28. Non obstinate clause in Sec-
tion 91(1) and that in Section 28, Rent Act operates on
different topics. Two Acts can be best harmonised by hold-
ing that in matters covered by Rent Act, its provisions
rather than the provisions of the Co-operative Societies
Act should apply. Where the parties admittedly do not
land in the jural relationship of landlord and tenant, the
dispute would be governed by Section 91(1) of the Mah.
Co-operative Societies Act.
Ku.Thakuri V/s. S.M. Kuray. Sec. 98(a), 91 and R. 83 and Civil Procedure Code, S. 47
Jurisdiction. Party applying for certificate. Assistant Reg-
istrar must issue certificate. He cannot go into question
whether award satisfied or not. Matter is within jurisdic-
tion of civil Court on issuance of certificate.
Ramkrishna V/s. Dist. Dy. Registrar. Sec. 101 Validity of certificate. Assistant Registrar issu-
ing certificate without notice to Defaulter and without en-
quiry Certificate is liable to be quashed.
Chapadgaon Vividh Karyakari Seva Sahakari Sec. 144T and Maharashtra Specified Societies Elections
Society Ltd. V/s. Collector of Ahmednagar. to Commit-
tees Rules, 1971, RR. 73 and 74. Section 144T provides
filing of a election petition before the Commissioner or
Specified Officer. Rule 73 restricting election petition to
Commissioner only is not valid. Rules 74 and 78 to 87
could not have been made in exercise of powers under
Section 144T or Section 144X or Section 165. Said rules
are therefore beyond the rule making power sand are ultra
vires Article 14 of the Constitution.
Chapadgaon Vividh Karyakari Seva Sahakari Sec. 144-T and Maharashtra Specified Society Ltd. V/s.
Collector of Ahmednagar. Elections to Committees Rules,
1971, R. 74. Conduct of elections of Committee of Speci-
fied Society. Members to be elected by general body.
Wrong exclusion of member of a society from participat-
ing in election to Committee. notwithstanding what is con-
tained in rule 74 Such person being aggrieved is entitled
to file an election petition.
Patesingrao Anandrao V/s. R. V. Deshmukh. Sec. 152 and 78. Appeal against an order passed under
Section 78. It is obligatory on appellate authority to pass
reasoned order.
Omprakash V/s. G. V. Koimttur. Sec. 152(4), 13 and 91. Party not appealing against order
registering a Bye-Law. Yet challenge to its validity is not
barred.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 471
Chapter - 25 Court Judgement

Ultrane Vividh Karyakari Seva Sahakari (V) Sec. 152-A (2). Period between date of scrutiny of Soci-
ety V/s. Laxman Patil. Nomination papers and the last
date of withdrawal of candidate shall not be less than 15
days. When scrutiny of nominations was fixed for 5th Sep-
tember 1987 and the last date for withdrawal of nomina-
tion was fixed for 8th September 1987. Clear contraven-
tion of Section 152-A.
Girdharilal Bhaulal V/s State of Maharashtra. R. 8 Bye laws of Co-operative Societies do not have force
of law.
Sardar Ajithsingh V/s. Saibaba RR. 10 and 8 Binding force of Bye-laws or Regulations of
Co-op Housing Society Ltd. Tenant Co-partnership Soci-
ety. They cannot claim force of law so as to bind stranger
non-Members such as licensees from Members- Licence
by member without previous written consent as per Bye-
laws cannot make the license illegal.
Vilas Krishnarao Raut V/s. Returning Officer, R. 58 (1)(a) Taking of honorarium does not make a person
Sale Purchases Society Election, Digras.Suffer disquali-
fication under rule 58(1)(a)
Kerbaji Shinde V/s. State of Maharashtra. R. 58 (1)(2) and Maharashtra Co-operative Societies Act
(24 of 1961), Sec. 78. Unless action taken under Section
78 person cannot cease to be member of Committee of
Society under Rule 58(2)- Enquiry is not administrative
but judicial or quasi-judicial in nature.
Gopal Madanlal Kalantri V/s. Dist. Joint Registrar R.107 (23) and Maharashtra Co-operative Societies Act
Dvn. Jt. Registrar,Co-op. Societies. (24 of 1961), S. 98
Liability of an heir shall be limited to what he has inher-
ited from the Deceased Debtor. In such matters enquiry
is necessary to be done before any steps are taken to
recover the amount from the heirs.

NO OTHER ALTERNATIVE

Auditor : This voucher pertains to the expenses for digging up a

well. How come I did not find the well while inspecting
the society’s premises?.
Secretary : You will come across another voucher for filling up the
well. Their was no water and so to protect the small
children from getting hurt we had no other alternative.

472 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 26 Specimen Applications
CHAPTER 26

SPECIMEN APPLICATIONS
26.1 SPECIMEN APPLICATIONS FOR CO-OPERATIVE SOCIETY MATTERS

Short forms for the items regularly appearing in the recovery of dues application.
SOSO : NAME OF THE SOCIETY EXCLUDING CO-OP. HSG. SOC. LTD.,
SOCADD : ADDRESS OF THE SOCIETY.
OPP : NAME OF THE OPPONENT (DEFAULTER).
OPPADD : OPPONENT’S ADDRESS.
RSRS. : AMOUNT OF RECOVERY OF DUES.
SSS : NAME OF THE SECRETARY.
FFF : FLAT NO.
PPP : PLOT NO.
BBB : NAME OF THE SOCIETY’S BUILDING KNOWN AS.
JONAME : JOINT NAME OF OPPONENT (IF APPLICABLE).
YYY : BYE LAW NO.
UUU : CITY SURVEY NO.
DDD : DATE OF A.G. M.
MMM : DATE OF MANAGING COMMITEE MEETING.
I1I1 : ITEM WISE MONTHLY DUE AMOUNT WITH HEADING.
I2I2 : ITEM WISE MONTHLY DUE AMOUNT WITH HEADING.
I3I3 : ITEM WISE MONTHLY DUE AMOUNT WITH HEADING.
ZZZ : NAME OF JOINT PURCHASER
(A) RECOVERY OF DUES.
FINAL NOTICE
Dear SHRI OPP.
1. You are a member of the SOSO Co-operative Housing Society Ltd.situated at SOCADD occupying
Flat No.FFF in the Building No. ______ known as BBB. As a member of the society, you are aware that you have
to contribute your share of the charges of the society as communicated to you from time to time.
2. It is noticed from the records of the society that you have defaulted payment of your share of charges
amounting to Rs.RSRS /- as on ______________.
3. In spite of repeated request made to you orally and in writing under letters dated ______ , you have failed
and neglected to pay your share of charges or the society. By Notice dated ________ you were further
informed that if you fail to pay the amount by the period mentioned therein, the society would be constrained
to apply to the Deputy/Assistant Registrar, Co-operative Societies for issue of recovery certificate u/s 101
of the Maharashtra Co-operative Societies Act 1960 for recovery of dues of the society. Even then you
have not paid the dues of the society.
4. This was considered in the managing committee meeting of the society held on you, calling upon you to
make payment of dues of the society and on failure to do so, an application should be made to the Deputy/
Assistant Registrar, C.S.for issue of recovery certificate u/s 101 of the Maharashtra Co-operative Societies
Act 1960 for recovery of dues, as arrears of land revenue. Under the said resolution I have been authorised
to initiate further action. Accordingly, this Final Notice is issued to you and you are called upon to pay the
dues of the society amounting to Rs.RSRS on or before filing which action for recovery of dues as stated
above would be initiated.
Yours faithfully

Chairman/Hon. Secretary
SOSO Co-operative Housing Society Ltd.

COMMERCIAL PROPERTIES IN MUMBAI ARE VACANT DUE TO LACK OF COMMERCE

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 473
Chapter - 26 Specimen Applications

B) RESOLUTION FOR RECOVERY OF AMOUNTS FROM A DEFAULTING MEMBER.

DRAFT RESOLUTION
(Regarding recovery of dues from members)
The meeting of the Managing Committee of the SOSO Co-operative Housing Society Ltd. was held on______.
A true copy of the resolution passed at the said meeting.
Item.
To consider the matter of recovery of dues from OPP. a member of the society, in accordance with the provisions
contained in Sec. 101 of the Maharashtra Co-operative Societies Act 1960 and issue of recovery certificate
by the Assistant/Deputy Registrar, Co-operative Societies.
RESOLUTION NO.
The Hon. Secretary Shri SSS of the society placed detailed facts before the managing committee. The society
has allotted flat No. FFF / Plot No. PPP to SHRI ___________ member/nominal member/joint member, for the
purpose of residence/office/shop etc.
The society administers the property in its possession situated at City Survey No. UUU. This includes collection
of taxes and payment thereof to the authorities concerned, collection of contribution from the member/nominal
members towards the funds established by the society, maintenance of the property in good and repairable
condition, which includes supply of water, electricity, water storage tanks, open ground, repairs to the property
as when required etc. This has been specifically provided under bye-law No. YYY The society carries on the
general administration of the society in accordance with the provisions of the Maharashtra Co-operative Societies
Act 1960, Maharashtra Co-operative Societies Rules 1961 and its registered bye-laws. This includes admission
of persons to membership, transfer of shares and interest in the flat of the members, recording of nominations,
appointment of the charges of the society amongst the members, to issue notice to the members for payment
of charges of the society and other incidental matters.
By virtue of the functions stated in the above paragraph the society is responsible to collect contribution from
the members towards the payments to be made by the society and for establishment of its funds, which
includes following items and the said itemwise amounts are noted below. (a) Property taxes (b) Water charges
(c) Common electricity charges (d) Contribution to repairs and maintenance fund (e) Expenses on repairs and
maintenance of the lifts, including charges for running the lifts (f) Contribution to the sinking fund (g) Service
charges (h) Car parking charges (i) Interest on the defaulted charges (j) Repayment of the instalment of the loan
and interest (k) Non occupancy charges (l) Insurance charges (m) Lease rent (n) Non-agricultural tax (o) Any
other charges (p) Non-agricultural licence fee.
The proportion of sharing of the charges of the society under the various heads was decided in the meeting of
the general body/managing committee, held on MMM A certified copy of the said resolution is enclosed.
The amount of charges of the society, as on the date of this application, as per records of the society, is Rs.
RSRS.
The itemwise details are as follows:
Sr.No. Item Amount Due Remarks

The member (non applicant) has been and is irregular in making payment of the charges of the society. The
society repeatedly orally requested the member (non applicant) to make payment of the society’s charges. The
society also sent notices to the non-applicant member in writing, to make payment of the society’s charges
defaulted by him. However the opponent failed to make payment of society is charges. So one more notice
should be sent to the non-applicant (member) demanding payment of the amount due from him and if the
member fails to make payment of the charges according to the notice, an application should be made to the
Deputy Registrar/Assistant Registrar, C.S. for issue of recovery Certificate u/s 101 of the Maharashtra Co-
operative Societies Act 1960. While making an application for issue of recovery certificate for the recovery of
the amount along with interest charged at the rate of ___per cent as provided under bye-law-No. YYY and all
expenses towards recovery as per application be recovered from the opponent (member). The total amount
due for recovery should be treated as arrears of land revenue and recovered by attachment/sale of the movable
and immovable property of the member and should be requested to pass appropriate orders for the execution

474 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 26 Specimen Applications
of the recovery certificate through the Special Recovery Officer of the Co-operative Department. The Chairman/
Hon.Secretary SSS of the society are/is hereby authorised to do everything in regard to the application to be
made in this behalf. Further, by this resolution, they are authorised to remain present during the course of
enquiry of this application, to take part in proceedings, to make arrangements to appoint Advocate etc.
Proposed by
Seconded by
Resolution passed Unanimously/by Majority.
C) APPLICATION TO BE MADE BY A CO-OPERATIVE HOUSING SOCIETY FOR ISSUE OF A RECOVERY
CERTIFICATE FOR RECOVERY OF CHARGES OF THE SOCIETY.

BEFORE THE DEPUTY/ASSISTANT REGISTRAR. C.S.

SOSO Co-op. }
Housing Society Ltd., }
Address } Applicant
V/s.
OPP }
OPPADD } Opponent.
Amount due for recovery Rs.
Shri/Smt. SSS Chairman Secretary of the SOSO Co-operative Housing Society Ltd., states as under :
1. SOSO Co-operative Housing Society Ltd., is registered under the Maharashtra Co-operative Societies Act
1960.
2. The opponent is a member/nominal member of the society in respect of the Flat No.FFF, /Plot No. PPP in
the Building named/numbered is the Joint/Associate member of the society, holding shares and Flat No.
FFF /Plot No.PPP in the building named/numbered as BBB and in possession of the Society, jointly withe
SHRI/SMT.JONAME who is a member of the Society.
3. The Society administers the property in its possession at city survey No. UUU which includes collection of
taxes and payment thereof to the authorities concerned, collection of contribution from the members/
nominal members towards the funds established by the Society, maintenance of the property in good
condition including water supply, electricity supply, water storage tanks, open ground repairs of the property
as and when necessary etc. A specific provision has been made in this behalf in bye-law No. YYY of the
Society.
4. The managing committee of the Society carries on the general administration of the Society, in accordance
with the provisions of the Maharashtra Co-operative Societies Act 1960, Maharashtra Co-operative Societies
Rules 1961 and its registered bye-laws. This includes admission of persons to membership, Transfer of
shares and interest in the flat of members, recording of nominations, apportionment of charges of the
Society amongst members, issue of notice to members for payment of charges of the Society and other
incidental matters.
5. By virtue of the function enumerated in Clause 3 & 4, of this application, it is the responsibility of the Society
to collect contribution from members and includes the following items. The item wise amounts are mentioned
below.
(a) Property Taxes, (b) Water charges, (c) Common Electricity Charges, (d) Contribution to Repairs &
Maintenance Fund, (e) Expenses on repair and maintenance of lifts including charges for running the lifts,
(f) Contribution to the sinking fund, (g) Service charges, (h) Car parking charges, (i) Interest on the
defaulted charges, (j) Repayment of the installment of the loan and interest, (k) Non-occupancy charges,
(l) Insurance charges, (m) Lease rent, (n) Non-agricultural tax, (o) Non-agricultural licence fee & (p) Any
other charges.

Sr. No. Item Amount Monthly/Quarterly

(a) Property Taxes.
(b) Water Charges.
(c) Common Electricity Charges.
(d) Contribution to Repairs & Maintenance Fund.
(e) Expenses on Repair & Maintenance of Lifts.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 475
Chapter - 26 Specimen Applications
(f) Contribution to the Sinking Fund.
(g) Service Charges.
(h) Car Parking Charges.
(i) Interest on the Defaulted Charges.
(j) Repayment of the Installment of the Loan and Interest.
(k) Non-Occupancy Charges.
(l) Insurance Charges.
(m) Lease Rent.
(n) Non-Agricultural Tax.
(o) Non-Agricultural Licence Fee &
(p) Any other charges,
6. The proportion of the charges of the Society under the various heads detailed in clause 5 was decided in
the meeting of the general body/managing committee, held on DDD. A certified copy of the resolution of
the said meeting is enclosed. (Annexure A).
7. The amount of charges, as on the date of this application and as per records of the Society is Rs.RSRS.
The item wise details are as given below.
Sr.No. Item Amount Due
(a) Property Taxes.
(b) Water Charges.
(c) Common Electricity Charges.
(d) Contribution to Repairs & Maintenance Fund.
(e) Expenses on Repair & Maintenance of Lifts.
(f) Contribution to the Sinking Fund.
(g) Service Charges.
(h) Car Parking Charges.
(i) Interest on the Defaulted Charges.
(j) Repayment of the Installment of the Loan & interest.
(k) Non-Occupancy Charges.
(l) Insurance Charges.
(m) Lease Rent.
(n) Non-Agricultural Tax.
(o) Non-Agricultural Licence Fee &
(p) Any other charges.
Enclosed Annexure B is an abstract of the same. TheOpponent has been and is irregular in making payment of the
charges of the Society. The Society repeatedly orally requested the opponent to made make payment of the Society’s
charges. The Society also sent notices to the Opponent in writing to make payment of the Society’s charges
defaulted by him. However, opponent did not respond and failed to make payment of the Society’s charges, which
have now accumulated to Rs. RSRS as mentioned in clause 7 of the application.

8. This matter was discussed in the meeting of the managing committee held on MMM and it was decided
that a notice should be sent once again to the opponent demanding payment of the amount due and
authorised the Chairman/Hon. Secretary of the Society to make an application for issue of recovery
certificate under Section 101 of the Maharashtra Co-operative Societies Act 1960, to the Deputy/Assistant
Registrar, C.S. on failure of the opponent to honour the notice. Enclosed Annexure C is a copy of the
resolution authorising the society to initiate action u/s. 101 of the Maharashtra Co-operative Societies Act
1960.
9. In pursuance of the above decision of the Managing Committee, a notice dated MMM was sent to the
opponent by registered post (A.D.) demanding the amount due to the Society from the opponent but the
opponent failed to avail of the opportunity given to him to make payment of the amount due by him to the
Society. Enclosed Annexure D is a copy of the said notice. Enclosed Annexure E is a copy of the Ledger
account of the said Opponent. The Society therefore, had no alternative than to make the application for
issue of a Recovery Certificate under Section 101 of the Maharashtra Co-operative Societies Act 1960
against the Opponent.
10. The Applicant Society prays that the necessary certificate be issued u/s 101 of Maharashtra Co-operative
Societies Act 1960 against the opponent for recovery of Rs. RSRS.

476 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 26 Specimen Applications

a) The recovery certificate should contain an order for recovery of interest from the opponent members at the
rate provided under the bye-laws, on the above mentioned amount, till the recovery of the amount.
b) It should be ordered that the amount spent by the society for this application should be recovered from the
opponent.
c) It should be ordered that the amount due for recovery from the opponent member should be recovered as
“Arrears of Land Revenue” under Maharashtra Land Revenue Code 1966.
d) The recovery certificate issued for the recovery of the above mentioned amount from the Opponent should
be executed through the Special Recovery officer of the Co-operative Department, by attachment and sale
of movable and/of immovable property of the opponent.
The applicant solemnly declares that the information given in this application is true and correct as per
records of the Society. The applicant further solemnly declares that the society shall furnish such further
information as is necessary in support of the claim made in this application.

Chairman/Hon.Secretary
____________Co-operative Housing Society Ltd.

True copies of the following documents are enclosed with this application.
1) Two copies of application. One copy may be sent to the Opponent.
2) Annexure A. A copy of the resolution of the general body meeting/managing committee meeting of the
society in which the proportion of the charges of the society of each member under the various heads,
including service charges, was decided.
3) Annexure B. The item wise details of the various amounts.
4) Annexure C. A copy of the resolution passed by the managing committee in its meeting held on MMM
authorising the Chairman/Hon. Secretary of the society to take action under Section 101 of the Maharashtra
Co-operative Societies Act 1960.
5) Annexure D. A copy of acknowledgment of OPP regarding receipt of notice.
6) Annexure E. An extract of the ledger account of OPPONENT pertaining to the charges due from the
member.
7) Annexure F. Details statement of Accounts.
8) Other necessary Documents.
ANNEXURE “F”
DETAILED STATEMENT OF ACCOUNTS

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Bill No. Period Bill Date Property Service Interest tax Bill Chartges Total Arrears

(10) (11) (12) (13) (14) (15)

Grand Total Date Payment No. Receipt Amount Due Balance

II. Ledger Accounts for the period of Default as per personal ledger.
III. Copies of various Resolutions.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 477
Chapter - 26 Specimen Applications

(D) NOTICE OF EXCESS AMOUNT RECOVERED AS NON-OCCUPANCY CHARGES

DISPUTE FOR REFUND OF EXCESS AMOUNT CHARGED BY THE SOCIETY AT THE TIME OF TRANSFER.
FOLLOWING IS THE SPECIMEN OF RECOVERY DISPUTE:

IN THE _____ CO-OPERATIVE COURT AT MUMBAI

Dispute Application No. _________ of 2007

Shri _____________________ (Name in full) )

age ____ years, Occupation ______________ )
address : ______________________________ )
______________________________________ )
______________________________________ ) … Disputant

V/ s.

1. ___________________________________ )
(Name & Address of the Society) )
through its Chairman / Hon. Secretary )

2. Name in full _________________________ )

age ____ Years, Occupation _____________ )
residing at ____________________________ )
_____________________________________ ) ... Opponents

DISPUTE FOR RECOVERY OF THE SUM OF RS. ___________

THE DISPUTANT ABOVENAMED STATES AS UNDER :

THE FACTS OF THE DISPUTE ARE AS UNDER:

1) The Disputant is and claim to be a Member of the Opponent No. 1 Society situated at
___________________________________________ . The Opponent No. 1 is Society, established for the
purpose of providing residential accommodation to its Members. It is registered under the Maharashtra Co-
operative Societies Act 1960 and having its Registration No. _____________________ . The Opponent No. 2
was (or is) a Member of the Opponent No. 1 Society.

2) The Disputant was in need of a residential accommodation (in case of commercial galas it should be specifi-
cally mentioned). He came to know that there is a flat / Block bearing No. _______ available for sale in the
Opponent No. 1 Society. The Opponent No. 2 being the owner / occupier of the said tenement was ap-
proached by the Disputant. After some negotiations the Opponent No. 2 consented to sell his tenement to the
Disputant for a consideration of cost of the flat / tenement at Rs. ___________ to the Disputant.

3) The Disputant then approached the Opponent No. 1 Society through it’s Chairman / Hon. Secretary (or any
other person concerned). The Opponent No. 1 Society also consented for the transaction between the Dispu-
tant and the Opponent No. 2.

4) It was agreed upon between the Disputant and the Opponent No. 2 to pay the legitimate Transfer Charges to
the Opponent No. 1 Society. Accordingly the Disputant has paid the consideration for sale of tenement to the
Opponent No. 2. The Sale of tenement between the Disputant and the Opponent No. 2 is over. The Disputant
has no grievances against the Opponent No. 2. The Disputant has also paid Transfer Charges of Rs.
______________ to the Opponent No. 1 Society.

5) The Disputant recently came to know that the Office Bearers of the Opponent No. 1 Society have collected
exorbitant amount as Transfer Charges from the Disputant. The Disputant felt that he is cheated by the office

478 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 26 Specimen Applications

bearers of the Opponent No. 1 Society by charging extra amount by way of Transfer Charges for the tenement
No. _____ . This amounts to cheating and criminal breach of trust on the part of the Opponent No. 1 Society.

6) According to the Disputant, though the office bearers of the Opponent No. 1 Society is bound to charge
Transfer Charges amounting Rs. ___________ , they have charged an amount of Rs. _________/- Therefore
the Opponent No. 1 Society is liable to refund to the Disputant the extra amount of Rs. _________/- The office
bearers of the Opponent No. 1 Society ought to have been careful in informing the Disputant, the exact
amount of Transfer Charges for dealing between the Disputant and the Opponent No. 2. The act of Opponent
No. 1 Society is contrary to the rules and regulations as well as Bye-laws of the Society. It is against the
principles of Co-operative Movement. Therefore the Opponent No. 1 Society is liable to refund the amount of
Rs. _________/- to the Disputant.

7) The Disputant approached the Opponent No. 1 Society for refund of the excess amount charged by the office
bearers towards Transfer Charges. But his efforts in vain. The Disputant has served upon the Opponent No. 1
Society a demand notice dated __________ copies of which are filed as Annexure _____ along with the list
of Exhibit ______ . Despite serving the demand notice the Opponent No. 1 failed to refund the excess amount
charged by the Society to the Disputant and hence the present dispute.

8) The Disputant has made several efforts to get the amount of Rs. _________/- as due from the Opponent No.
1 Society. The Opponent No. 1 is charging interest at _____ % from its Defaulter Members. By charging extra
amount, the Disputant is put to loss by way of interest also and therefore the Disputant is entitled to claim
interest @ ___ % or at the prevailing market rate from the ________ (the date of charging extra amount) till the
amount is paid.

9) It is, therefore, prayed that-

a) The Opponent No. 1 be ordered to pay to the Disputant the sum of Rs. _________/- with cost of the
dispute and interest thereon @ ___ % per annum from _________ till realization of the claim amount.
b) Any other relief which this Hon’ble Court may deem fit, in favor of the Disputant be awarded.

__________________________
Signature of the Disputant

Place : Mumbai
Date : ___/___/2007

VERIFICATION

I, Shri ___________________________ , aged about _____ years, the Disputant abovenamed , do hereby
solemnly affirm that, pleading in the above paras 1 to ____ are true to the best of my knowledge and belief and I believe
the same to be true. Hence signed and verified by me at Mumbai on this ______ day of __________________ 2007.

__________________________
Signature of the Disputant

Place : Mumbai

Date : ___/___/2007

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CHAPTER - 27
USEFUL ADDRESSES AND TELEPHONE NUMBERS
(A) HIGH COURT
(i) Advocate General Tel: 22623779
High Court Extension, 1st Floor,
Mumbai - 400 023
Prothonotary & Senior Master Resistrar, Tel. 22616946
Appellate Side, Sherif & Dy. Sherif of Mumbai
Associate's Room Tel: 22670532
Accounts Officer Tel: 22670532
Board Department Tel: 22674665
Bombay Bar Association Room Tel: 22673367
Chief Translator & Interpreter Tel: 22673570
Commissioner for Taking Accounts Tel: 22673570
Company Registrar, High Court Tel: 22675509
Court Receiver,
2nd Floor, Bank of India Building.,
M.G.Road, Fort, Mumbai
High Court Library 1st Floor Tel: 22673468
High Court Library 2nd Floor Tel: 22673468
High Court Library 3rd Floor Tel: 22673468
Insolvency Registrar Tel: 22673468
Office of the Official Liquidator, Tel: 22670024
Bank of India Building, 5th Floor,
M.G.Road, Mumbai -
Office of the Prothonotary & Senior Master Tel: 22673899
Official Assignee (Deputy) Tel: 22670816
Official Liquidator Tel: 22670024
Secretary to the Hon'ble Chief Justice Tel: 22623665
Senior Superintendent General Department Tel: 22674555
Senior Superintendent Pay & Establishment Tel: 22675509
Taxing Master Tel: 22637566

(A.1) SECRETARIES HOUSING. S.S. Kshatriya

(B) OTHER COURTS AND TRIBUNALS

(i) Central Administrative Tribunal Registrar
Gulestan Building, No.6, 3rd-4th Floors,
Presscot Road, Fort, Mumbai - 01
Chief Metropolitan Magistrate Tel: 22620726
Family Court, Bandra Tel: 26406377
Motor Accidents Claim Tribunal Tel: 24071783
The Registrar, Mumbai City Civil Court Tel: 22842616
Suruchi, Near Sachivala Gymn.,
Mumbai - 400 032

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Registrar, Small Causes Court of Bandra Tel: 26401787

Registrar, Small Court Tel: 22080344
Maharashtra Administrative Tel: 22083203
Tribunal Registrar

(C) COMPANIES AND FIRMS

(i) Company Law Board (Western Region)
N.T.C. House, 2nd Floor, 15, N.M.Marg, Ballard Estate, Mumbai - 400 030 Tel: 22611456.
Registrar of Companies - Fancy Corporation Ltd., Hakoba Compound,
2nd Floor, Dattaram Lad Marg, Kalachowki, Mumbai - 400 033. Tel: 23782598
Registrar of Companies - Everest, 100, Marine Drive, Mumbai - 400 020 Tel: 22032645
Registrar of Firms -
Hutment No. 3, Opp. C.C.I. Entrance, Dinshaw Vaccha Road, Mumbai - 400 020. Tel:22028161

(D) CONSUMER FORUMS

(i) Consumer District Forum
Madhu Industrial Estate, Pandurang Bandhkar Marg, Worli, Mumbai - 400 013. Tel: 24937770
Suburbs: Sudarshan Building, Gokhale Road (South), Dadar, Mumbai-400014
Additional Consumer District Forum
Administrative Staff College Building, Behind Capital Cinema, Mumbai - 400 001. Tel: 22072097
Consumer State Commission
Room. No. 1 & 2, Old Administrative Staff College Building, Hazarimal Soman Marg,
Off. V.T.Station, Mumbai - 400 001. Tel: 22072097
National Consumer Disputes Commission
5th Floor, A Wing, Janpath Bhavan, Janpath, Delhi - 110 001.
(E) CUSTOMS & EXCISE
(i) Customs, Excise and Gold Control Appellate Tribunal
3rd Floor, Currimji House (PNB House), Sir P.M.Road, Fort, Mumbai - 400 001. Tel: 22664939
Collectorate of Customs New Customs House
Ballard Estate, Mumbai - 400 038. Tel:22658231
Customs Appellate Colloctorate Tel: 22613305
Excise Collectorate, Central I
New Central Excise Building, M Karve Road, Mumbai - 400 020. Tel: 22061722
Excise Collectorate, Central II
Piramal Chambers, Jeejeebhoy Lane, Mumbai 400 012. Tel: 24131210
Excise Collectorate, Central III
Navbharat Chambers, Ranade Road, Mumbai - 400 028. Tel: 24228807

(F) INCOME TAX

(i) Appropriate Authority
XX -C, Income Tax Act, Mittal Court, 3rd Floor, Nariman Point, Mumbai - 400 021. Tel: 22042062
Income Tax Appellate Tribunal
Old C.G.O.Building, 4th Floor, M. K. Marg, Mumbai - 400 020. Tel: 22033848

(G) INTELLECTUAL PROPERTY

Patents Designs & Copy Rights Owners Assoc. of India
Army & Navy Building, 3rd Floor, M. G. Road, Fort, Mumbai - 400 001. Tel: 22842973
The Controller of Patents
The Patet Office Branch, Tod Estate, 3rd Floor, Sunil Compound,
Lower Parel (W), Mumbai - 400 013. Tel: 24925092
Trade Mark Registry
Central Building, M. Karve Road, Mumbai - 400 020. Tel: 22081315

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Chapter - 27 Useful Address & Telephone Numbers

(H) LAW REPORTS

Maharashtra Law Journal

1st floor, Vishnu Apartments, 19, Bhagnagar Layout, Nagpur - 440 010. Tel:0712 -522656
Bombay Office:-
R. No. 104-A, P.W.D. Building, High Court, Mumbai - 400 032. Tel: 2267 2518
Bombay Cases Reporter
2nd Floor, Dhanji Mulji Building, 132, Perin Nariman Street, Fort, Mumbai - 400 001. Tel: 22690455
Income Tax Reporter
Company Law Institute of India (P) Ltd., 88, Thygaraja Road, Chennai - 600 017. Tel: 8230141
All India Reporter
All India Reporter Ltd., Congress Narar, Nagpur - 440 012. Tel: 534321
Bombay Office
Meadows House, Nagindas Master Road, Fort, Mumbai - 400 023
All Maharashtra Law Reporter
7, Nanda Deep, 2nd Floor, 16th Road & Khar Pali Road Junction, Tel: 2648 3302
Khar (W), Mumbai - 400 052
(I) BAR COUNCILS & ASSOCIATIONS
Bar Association of India
Delhi. Tel: 33868845
Supreme Court Bar Association
Tilak Marg, New Delhi - 110 001. Tel: 388551
Bar Council of Maharashtra & Goa
High Court Extention, Mumbai - 400 032. Tel: 22673371
Western Council of Maharashtra & Goa
High Court Extention, Mumbai - 400 032. Tel: 22673317
Western India Advocates Association Tel: 22673617
Bombay Bar Association Tel: 22673367
(J) GOVERNMENT PLEADERS
High Court Government Pleader
Original Side Tel: 22670525
High Court Government Pleader
Appellate Side Tel: 22650870
Government Pleader
Bombay City Civil Court Tel: 2295444
Solicitor to Municipal Corp. of Greater Bombay
Mahapalika Marg, Mumbai -400 001. Tel: 22620687
Public Prosecutor, Sessions Court Tel: 2242773

(K) CHAMBER OF COMMERCE

Indian Merchant Chamber of Commerce
Indian Merchant Chambers Building, I.M.C. Marg,

(i) BAR COUNCILS & ASSOCIATIONS

Bar Association of India
Delhi. Tel: 33868845
Supreme Court Bar Association Tel: 2670921
Indian Merchant Chamber of Commerce
Indian Merchant Chambers Building, I.M.C. Marg,
Churchgate,Mumbai - 400 020. Tel: 22046633

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Bombay Chamber of Commerce and Industry

Meckinnon Mackenzie Building, 4,
Shoorji Vallabhdas Marg,
Ballard Estate, Mumbai - 400 018. Tel: 22614681/ 2 / 3 / 4

(L) ECONOMIC OFFENCE

Enforcement Directorate
Foreign Exchange Regulation Act,
Department of Economic Affairs, Mittal Chambers,
2nd Floor, Nariman Point, Mumbai - 400 021. Tel: 22024820

(M) MRTP COMMISSION

MRTP Commission
Travancore House, Kasturba Gandhi Marg, New Delhi

(N) TRUST & CHARITIES

Office of the Charity Commissioner
84, Annie Beasant Road, Worli, Mumbai - 400 018

(O) LABOUR & INDUSTRIAL ACTION

Registrar, Labour Court
Tradeo, Mumbai - 400 034. Tel: 24944361
Industrial Tribunal
Central Govt. Industrial Tribunal No.1,
City Ice Building, 4th Floor, 298, P. Nariman Street,
Fort, Mumbai - 400 001 Tel: 22664519
Central Govt. Industrial Tribunal No. 2
City Ice Building, 4th Floor, 298, P. Nariman Street,
Fort, Mumbai - 400 001 Tel: 22664496
Labour Commissioner
Kamgar Ayukt Karyalaya, Commerce Centre,Tardeo,
Mumbai - 400 0034. Tel: 24937322
Industrial Court, Maharashtra
7th Floor, Arun Chambers,Tardeo, Mumbai - 400 034. Tel: 24950953.
Commissioner for Workmen's Compensation
Arun Chambers, Tardeo, Mumbai - 400 034. Tel: 24943400.

P) Police Stations
P.1) Commissioner of Police

HIERARCHY WITH REGARDS TO POLICE OFFICERS

(I) COMMISSIONER OF POLICE
SHRI DHANANJAYA JADHAV Tel.: 2262 0826
Opp. Crawford Market,
D.N. Road,
Mumbai.

(II) JT. COMMISSIONER OF POLICE

(III) ADDITIONAL COMMISSIONER OF POLICE
From the point of view of administration
The Hierarchy of Police Officers under the C.P. are as under (a) Addl. C.P.
b(i) JT. C.P. (ADMINISTRATION TEL.: 2262 0879 ) b(ii) JT. C.P. (CRIME TEL.: 2262 0406 ) / JT. C.P. (LAW
AND ORDER) (iv) Joint C.P. ATS TEL.: 2267 1581(v) Joint C.P. Traffic TEL.: 24954443.
The administration wing and the crime wing have been divided into Five zones namely
(i) South Region, (ii) Central Region, (iii) East Region, (iv) West Region & (v) North Region. Add. C.P. is There
for (S.B. TEL.: 2262 1763), (P .& S. TEL.:2261 1569), (Crime TEL.: 2262 1220) (Economic Officer Wing
TEL.:22625028 (EOW)

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Additional C.P. is in charge of each region. D.C.P. works under the guidance and instruction of the Addl. C.P.
of the particular region. The A.C.P. work under the guidance and instructions of the D.C.P. of the said region
from the point of administration Bombay is divided into 12 zones. In each zone there are about 12 A.C.P.’s .
Under each ACP there are about Two to Four Police Stations.

P.2) DCP & Senior officer Address

SOUTH REGION
ADDL. C.P.
Opp. Crawford Market,
D.N. Road,
Mumbai.
Tel.: 2308 00 23 / 24

ZONE - I
DEPUTY COMMISSIONER OF POLICE
IMANSHU ROY
Old. Bazzar Gate Police Sts.
Building, Opp Dilchand
Walchand Marg, Fort,
Mumbai-400 001
Tel.: 2262 04 53.

A.C.P. (Colaba Div.) 2281 26 96

SR. NO POLICE STATION TELEPHONE NOS
1 Colaba 2285 28 85 2285 68 17 2204 37 02
2 Cuff Parade 2218 80 09 2218 32 25 2218 05 88
3 Marine Drive 2288 02 65 2288 02 66 2288 02 67
A.C.P. (Azad Maidan Div.) 2269 71 48
4 Azad Maidan 2262 06 97 2262 02 95 2267 81 15
5 M.R.A. Marg 2262 13 13 2262 07 59 2261 19 39
A.C.P. (Dongri Div.) 2377 89 94
6 Dongri 2371 91 36 2375 36 76 2371 62 78
7 Sir J. J. Marg 2375 37 62 2374 82 00 2377 01 18

ZONE - II
DEPUTY COMMISSIONER OF POLICE
NAVAL BAJAJ
TEL.: 2307 36 63
A.C.P. (Pydhonie Div.) 2206 90 02
SR. NO POLICE STATION TELEPHONE NOS
1 Pydhonie 2346 33 33 2347 33 33 2343 61 14
2 L. T. Marg 2208 03 03 2208 43 02 2206 92 30
A.C.P. (Girgaum Div.) 2386 16 43
3 V. P. Road 2387 25 25 2386 97 19 2382 13 12
4 D. B. Marg 2387 28 93 2386 78 73 2387 01 81

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A.C.P. (Gamdevi Div.) 2380 45 05

5 Gamdevi 2380 35 05 2380 29 12 2380 45 05
6 Malbar Hill 2363 55 17 2363 55 13 2363 75 71

PORT ZONE
DEPUTY COMMISSIONER OF POLICE
SALVE
TEL. : 2261 12 20
A.C.P. (Wadala Div.) 2372 62 45
SR. NO POLICE STATION TELEPHONE NOS
1 Wadala 2418 52 50 2412 17 54 2414 74 72
2 Sewree 2375 81 63 2371 61 39 2371 98 07
A.C.P. (Yellow Gate) 2261 64 87
3 Yellow Gate 2265 50 12 2261 65 78 2261 58 30
CENTRAL REGION
ADDL. COMMISSIONER OF POLICE
___________________
TEL.: 2375 09 09

ZONE - III
DEPUTY COMMISSIONER OF POLICE
___________________
TEL.: 2370 06 08
A.C.P. (Tardeo Div.) 2494 21 42
SR. NO POLICE STATION TELEPHONE NOS
1 Tardeo 2497 85 27 2494 11 09 2497 41 14
2 Nagpada 2309 22 73 2307 81 09 2300 46 05
A.C.P. (Agripada Div.) 2308 51 25
3 Agripada 2307 82 13 2307 05 35 2307 05 32
4 Byculla 2375 52 64 2371 98 08 2374 82 92
A.C.P. (Worli Div.) 2308 62 55
5 Worli 2493 03 88 2494 82 84 2493 93 52
6 N. M. Joshi Marg 2308 47 58 2309 56 67 2308 57 32

ZONE - IV
DEPUTY COMMISSIONER OF POLICE
M. M. RATHOD
TEL.: 2402 11 01
A.C.P. (Bhoiwada Div.) 2373 90 53
SR. NO POLICE STATION TELEPHONE NOS
1 Bhoiwada 2418 56 37 2418 17 59 2414 42 20
2 Kalachowki 2375 41 28 2375 73 57 2371 58 63

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A.C.P. (Matunga Div.) 2401 54 45

3 Matunga 2401 17 83 2401 01 03 2402 15 12
4 R. A. K. Marg 2418 43 75 2418 68 36 2418 56 18
A.C.P. (Sion Div.) Sanjay Dani 2407 45 75
5 Sion 2403 13 76 2402 63 07
6 Antop Hill 2407 44 47 2401 37 67
7 WadalaTruckTerminal 2403 64 95 2403 66 45 2403 66 46

ZONE - V
DEPUTY COMMISSIONER OF POLICE
___________________
TEL.: 2497 69 60 / 2492 73 08
A.C.P. ( Dadar Div. ) 2432 30 44
SR. NO POLICE STATION TELEPHONE NOS
1 Dadar 2430 36 54 2422 72 29 2430 14 03
2 Shivaji Park 2422 90 59 2437 06 41 2436 25 15
A.C.P. ( Mahim Div. ) P. R Aade 2446 60 33
3 Mahim 2445 38 33 2445 62 37 2444 98 21
4 Shahu Nagar 2414 09 09 (ext. 369) 2404 36 24
A.C.P. ( Kurla Div. ) 2650 11 47
5 Kurla 2650 28 68 2650 04 78 2650 31 82
6 Dharavi 2407 39 88 2407 26 46 2407 43 68

EAST REGION
ADDL. COMMISSIONER OF POLICE
K.L. BISHNOI
TEL.: 2523 08 93 / 2523 08 94
ZONE - VI
DEPUTY COMMISSIONER OF POLICE
SHRI NIKET KAUSHIK
TEL.: 2522 93 03
A.C.P. ( Chembur Div. ) 2522 56 68
SR. NO POLICE STATION TELEPHONE NOS
1 Chembur 2522 16 13 2522 75 63 2523 20 44
2 Nehru Nagar 2522 42 91 2522 46 47
A.C.P. ( Trombay Div. ) 2556 46 00
3 Trombay 2556 33 82 2556 43 71 2556 71 90
4 RCF 2554 16 90 2554 21 27 2554 19 91
A.C.P. ( Deonar Div. ) 2558 63 52
5 Deonar 2556 86 82 2556 33 81 2556 74 06
6 Shivaji Nagar 2551 89 61 2556 04 02 2556 00 98

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ZONE - VII
DEPUTY COMMISSIONER OF POLICE
___________________
TEL.: 2564 52 28
A.C.P. ( Tilak Nagar Div. ) 2522 21 21
SR. NO POLICE STATION TELEPHONE NOS
1 Tilak Nagar 2522 72 93 2522 9345
2 Pant Nagar 2515 36 24 2511 66 87 2515 89 14
A.C.P. (Vikhroli Div.) 2579 17 00
3 Vikroli 2578 22 40 2578 24 92 2578 21 89
4 Kanjur Marg 2578 26 37 2578 07 53 2578 93 65
5 Navghar (Mulund E) 2568 37 14 2590 31 42 2590 31 44
A.C.P. (Bhandup Div.) 2564 10 08
6 Bhandup 2564 13 01 2568 14 42 2567 86 11
7 Mulund 2568 45 35 2568 05 05 2568 98 44

ZONE - VIII
DEPUTY COMMISSIONER OF POLICE
___________________
TEL.: 2836 77 67
A.C.P. (Sakinaka Div.) 2570 67 97
SR. NO POLICE STATION TELEPHONE NOS
1 Sakinaka 2852 61 60 2852 39 36 2852 23 34
2 Powai 2857 42 14 2857 36 82
3 Aarey Sub. 2685 84 84 2685 84 85
A.C.P. (M.I.D.C. Div.) 2836 75 48
4 M.I.D.C. 2836 83 52 2839 42 05
5 Meghwadi 2822 16 51 2821 08 60 2821 08 37
A.C.P. (Ghatkopar Div.) B.N.Shirsat
6 Ghatkopar 2515 35 43 2515 39 68 2511 32 56
7 Park Site (Vikhorli) 2578 48 40 2578 65 18 2578 93 68

WEST REGION
ADDL. COMMISSIONER OF POLICE
S. M. ___________________
TEL.: 2641 34 34

ZONE - IX
DEPUTY COMMISSIONER OF POLICE
___________________

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ZONE - X
DEPUTY COMMISSIONER OF POLICE
___________________
TEL.: 2657 12 82
A.C.P. (Kherwadi Div.) 2657 07 00
SR. NO POLICE STATION TELEPHONE NOS
1 Kherwadi 2657 22 99ext. 544/545 2657 08 77
2 Nirmal Nagar 2657 22 99 2647 09 31 2647 13 06
3 Bandra Kurla Complex 2650 44 83 2650 44 82 2650 44 81
A.C.P. (Vakola Div.) 2612 52 43
4 Vakola 2611 32 57 2618 29 36 2618 27 56
5 Vile Parle 2611 73 01 2611 73 17 2611 28 13
A.C.P. (Andheri Div.) 2683 71 64
6 Andheri 2683 15 62 2683 14 47 2684 26 77
7 Jogeshwari 2822 16 72 2821 07 63
A.C.P. (Airport Div.) 2615 61 08
8 Santacruz Airport 2615 63 15 2616 09 21 2615 63 09
9 Sahar 2682 89 16 2682 89 26 2682 87 75
A.C.P. (Airport Secr./Adm.) 2615 63 07

NORTH REGION
ADDL. COMMISSIONER OF POLICE
___________________
2801 65 62

ZONE - XI
DEPUTY COMMISSIONER OF POLICE
___________________
TEL.: 2801 38 99
A.C.P. (Goregaon Div.) 2872 43 76
SR. NO POLICE STATION TELEPHONE NOS
1 Goregaon 2872 19 00 2872 34 09 2872 24 95
2 Oshiwara 2632 38 62 2632 38 61 2632 27 53
A.C.P. (Malad Div.) 2882 04 97
3 Malad 2882 11 47 2882 14 82
4 Malvani 2882 25 57 2882 13 19
A.C.P. (Borivli Div.) 2865 01 39
5 Borivli 2801 01 45 2801 66 06 2801 23 31
6 Kandivli (West) 2805 66 03 2805 09 04
7 Charkop (K. W.) 2867 65 81 2867 77 66

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ZONE - XII
DEPUTY COMMISSIONER OF POLICE
___________________
TEL.: 2894 32 00
A.C.P. (Dindoshi Div.) 2875 21 81
SR. NO POLICE STATION TELEPHONE NOS
1 Dindoshi 2877 07 81 2877 70 16
2 Kurar (Malad-E) 2849 04 44 2840 29 11
A.C.P. (Samta Nagar Div.) 2887 76 24
3 Samta Nagar (K.E) 2887 61 19 2885 07 90 2887 76 18
4 Kasturba Marg 2806 61 58 2805 90 07
A.C.P. (Dahisar Div.) 2895 00 69
5 Dahisar 2893 20 40 2895 50 24
6 M. H. B. Colony 2802 07 11 ext 327 2867 52 57

South Reg. Staff Off. A.C.P. 2307 28 45

Centra Reg. Staff Off. A.C.P. 2375 92 76 2371 92 64
East Reg. Staff Off. A.C.P. 2523 08 92
West Reg. Staff Off. A.C.P. 2640 82 81
North Reg. Staff Off. A.C.P. 2801 15 92
P.3) Police Station Telephone Nos.
Exch No. Police Station Telephone Numbers Sr. P. I. Court
2262 01 11 Azad Maidan 2262 06 97 2262 02 95 2267 81 15 Talavlikar N. S. 23 Espalanade
2307 05 05 Agripada 2307 82 13 2307 05 35 2307 05 32 Patil P. P. 15 Mazgaon
2646 04 04 Air Santa Cruz 2615 63 15 2615 63 09 --------------- Choudhari Y. K. 22 Andheri
2414 09 09 Antop Hill 2407 44 47 2401 37 67 --------------- Shinde S. G. 30 Kurla
2821 14 14 Andheri 2683 15 62 2683 14 47 2684 26 77 Bhilare A. G. 10 Andheri
--------------- Aarey Sub. 2685 84 84 2685 84 85 --------------- --------------- 43 Borivali
2307 05 05 Byculla 2375 52 64 2371 98 08 2374 82 92 Shetty S. K. 17 Mazgaon
2414 09 09 Bhoiwada 2418 56 37 2418 17 59 2414 42 20 Rathod M. M. 29 Dadar-Bhoi
2657 22 99 Bandra 2642 30 21 2651 37 16 2642 31 22 Shengal K. N. 9 Bandra
2657 22 99 Bandra-kurla Comp. 2650 44 83 2650 44 82 2650 44 81 D.souza D. D. 9 Bandra
2568 05 05 Bhandup 2564 13 01 2568 14 42 2567 86 11 Thakur J. A. 27 Mulund
2802 07 11 Borivli 2801 01 45 2801 66 06 2801 23 31 --------------- 26 Borivali
2265 07 07 Colaba 2285 28 85 2285 68 17 2204 37 02 Dhoble T. A. 37 Espalande
2265 07 07 Cuffe Parade 2218 80 09 2218 32 25 2218 05 88 Dhoble D. Y. 37 Espalande
2522 21 21 Chembur 2522 16 13 2522 75 63 2523 20 44 Katakdound B.D. 11 Kurla
2802 07 11 Charkop 2867 65 81 2867 77 66 --------------- Mate M. N. 24 Borivali
2307 05 05 Dongri 2371 91 36 2375 36 76 2371 62 78 Naik R. R. 2 Mazgaon
2380 05 05 D.B. Marg 2387 28 93 2386 78 73 2387 01 81 Hule B. B. 18 Girgaum

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Exch No. Police Station Telephone Numbers Sr. P. I. Court

2494 03 03 Dadar 2430 36 54 2422 72 29 2430 14 03 Padwal V. S. 5 Dadar-Bhoi
2414 09 09 Dharavi 2407 39 88 2407 26 46 2407 43 68 Shinde K. R 12 Bandra
2522 21 21 Deonar 2556 86 82 2556 33 81 2556 74 06 --------------- 45 Kurla
2646 04 04 D. N. Nagar 2630 38 93 2630 40 02 --------------- Shaikh M. A. 44 Andheri
--------------- Dindoshi 2877 07 81 2877 70 16 --------------- Chawan T.R. 24 Borivali
2802 07 11 Dahisar 2893 20 40 2895 50 24 --------------- Ingole A.S. 26 Borivali
2380 05 05 Gamdevi 2380 75 05 2380 29 12 2380 45 05 Jahid I.M. 14 Girgaum
2514 07 07 Ghatkopar 2515 35 43 2515 39 68 2511 32 56 Gaikwad F.S. 31 Vikhroli
--------------- Goregaon 2872 19 00 2872 34 09 2872 24 95 Keny R.V. 43 Borivali
2307 05 05 Sir J. J. Marg 2375 37 62 2374 82 00 2377 01 18 Shaikh N.A.K. 20 Mazgaon
2646 04 04 Juhu 2618 38 56 2618 43 08 2618 44 32 Sakhare S.D. 44 Andheri
2821 14 14 Jogeshwari 2822 16 72 2821 07 63 --------------- Dange R.V. 10 Andheri
2414 09 09 Kalachowki 2375 73 57 2375 41 28 2371 58 63 Bhosale P.A. 6 Mazgaon
--------------- Kurla 2650 28 68 2650 04 78 2650 31 82 Gaikwad K.T. 11 Kurla
2657 22 99 Kherwadi ext 544 ext 545 2657 08 77 Bhise M.S. 32 Bandra
2649 49 77 Khar 2604 42 29 2649 60 30 2600 04 50 Bodade P.B. 9 Bandra
2802 07 11 Kasturba Marg 2806 61 58 2805 90 07 --------------- Kharat W.K. 26 Borivali
2514 07 07 Kanjur Marg 2578 26 37 2578 07 53 2578 93 65 Bansode P.K. 27 Mulund
2802 07 11 Kandivali (West) 2805 66 03 2805 09 04 --------------- Ghag N.B. 43 Borivali
--------------- Samata Nagar 2887 61 19 2885 07 90 2887 76 18 Satam V.R. 43 Borivali
--------------- Kurar-Malad (East) 2849 04 44 2840 29 11 --------------- Gunjal Subhash 24 Borivali
2265 07 07 L. T. Marg 2208 03 03 2208 43 02 2206 92 30 Jadhav A.P. 28 Espalanade
--------------- Marine Drive 2288 02 65 2288 02 66 2288 02 67 Patil S.L. 8 Espalanade
2414 09 09 Matunga 2401 17 83 2401 01 03 2402 15 12 Patil D.B.N. 30 Kurla
2380 05 05 Malabar Hill 2363 55 17 2363 55 13 2363 75 71 --------------- 40 Girgaum
2262 01 11 M.R.A. Marg 2262 13 13 2262 07 59 2261 19 39 Wagh B. K. 33 B. Estate
--------------- Mahim 2445 38 33 2445 62 37 2444 98 21 Chandanshive V. 9 Bandra
2802 07 11 M.H.B. Colony ext.327 2867 52 57 --------------- Kadam R. G. 26 Borivali
2821 14 14 M.I.D.C. 2836 83 52 2839 42 05 --------------- Marathe Vilas 10 Andherl
2568 05 05 Mulund 2568 45 35 2568 05 05 2568 98 44 Patkar R.D. 27 Mulund
2802 07 11 Malad 2882 11 47 2882 14 82 --------------- Pawar P. R. 24 Borivali
2821 14 14 Meghwadi 2822 16 51 2821 08 60 2821 08 37 Kadam V. K. 44 Andheri
2802 07 11 Malvani 2882 25 57 2882 13 19 --------------- Walve S. B. 24 Borivali
2307 05 05 Nagpada 2309 22 73 2307 81 09 2300 46 05 --------------- 15 Mazgaon
2307 05 05 N.M. Joshi Marg 2308 47 58 2309 56 67 2308 57 32 Shinde K. B. 7 Dadar Bh.
2657 22 99 Nirmal Nagar ext. 549 2647 09 31 2647 13 06 Dhage S. K. 32 Bandra
2522 21 21 Nehru Nagar 2522 46 47 2522 42 91 2529 09 46 Bonde A.O. 34 Vikhroli
2568 05 05 Navghar Mulund 2568 73 14 2590 31 42 --------------- Gonke A. P. 27 Mulund

490 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 27 Useful Address & Telephone Numbers

Exch No. Police Station Telephone Numbers Sr. P. I. Court

2646 04 04 Oshivara 2632 38 62 2632 38 61 2632 27 53 Waghmare A.B. 10 Andheri
2265 07 07 Pydhonie 2346 33 33 2347 33 33 2343 61 14 Pawar S. R. 2 Mazgaon
2514 07 07 Pant Nagar 2515 36 24 2511 66 87 2515 89 14 Mathure P. V. 31 Vikhroli
2514 07 07 Parksite 2578 48 40 2578 65 18 2578 93 68 Shirke V. A. 31 Vikhroli
2821 14 14 Powai 2857 42 14 2857 36 82 --------------- --------------- 22 Andheri
2414 09 09 R.A.K.Marg 2418 43 75 2418 68 36 2418 56 18 Patil S. S. 13 Dadar Bh.
2522 21 21 RCF 2554 16 90 2554 2127 2554 19 91 Shinde S. G. 11 Kurla
2414 09 09 Sion 2403 13 76 2402 63 07 --------------- --------------- 30 Kurla
2414 09 09 Sewree 2375 81 63 2371 61 39 2371 98 07 Dalvi T. L. 13 Dadar Bh.
2494 03 03 Shivaji Park 2422 90 59 2437 06 41 2436 25 15 Kamble B. N. 5 Dadar Bh
2522 21 21 Shivaji Nagar 2551 89 61 2556 04 02 2556 00 98 Mujawar Y. A. 45 Kurla
2821 14 14 Sahar 2682 89 16 2682 89 26 2682 87 75 Marathe Suresh 22 Andheri
2646 04 04 Santa Cruz 2649 29 72 2649 3139 2648 78 56 Chavan Anita A. 21 Bandra
2821 14 14 Sakinaka 2852 61 60 2852 39 36 2852 23 34 Awate Arun 22 Andheri
2414 09 09 Shahu Nagar ext.369 2404 36 24 --------------- Motling A. H. 12 Bandra
2494 03 03 Tardeo 2497 85 27 2494 11 09 2497 41 14 Jadhav B. R. 4 Girgaum
2522 21 21 Tilak Nagar 2522 72 93 2522 93 45 --------------- Tanwar S. M. 34 Vikhroli
2522 21 21 Trombay 2556 43 71 2556 33 82 2556 71 90 Khandle K. K. 45 Kurla
2646 04 04 Varsova ext.158 2630 48 12 --------------- Watkar V. T. 44 Andheri
2380 05 05 V.P. Road 2387 25 25 2386 97 19 2382 13 12 Nagare C. G. 4 Girgaum
2646 04 04 Vakola 2611 32 57 2618 29 36 2618 27 56 Jadhav S. P. 21 Bandra
2646 04 04 Vile Parle 2611 73 01 2611 73 17 2611 28 13 Thakur A. S. 22 Andheri
2509 02 02 Vikhroli 2578 22 40 2578 24 92 2578 21 89 Patode R. S. 34 Vikhroli
2414 09 09 Wadala 2418 52 50 2412 74 72 2412 17 54 Sawant P. D . 5 Dadar Bh.
2414 09 09 Wadala Truck Terminal 2403 64 95 2403 66 45 2403 66 46 Shinde P. R. 5 Dadar
2494 03 03 Worli 2493 03 88 2494 82 84 2493 93 52 Ingale A. K. 7 Dadar Bh.
2262 01 11 Yellow Gate 2265 50 12 2261 65 78 2261 58 30 --------------- 16 B. Estate

Ha Ha Ha.
Do you agree with the untold rule that if you want to visit
Registrar’s Office at Malhotra House you go on the first
floor and pay some bribes then you won’t have to stand
in the lift queue?

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 491
Chapter - 27 Useful Address & Telephone Numbers

P.4) Police Stations Address & Tel. Nos.

Azad Maiden Police Station Agripada Police Station
Mahapalika Marg,Near Cst Dr. A. Nair Road,
Mumbai -400 001. Mumbai -400 011.
Tel. 22620 679/2262 0295 Tel. 2307 82 13 / 23070535 / 23070532
Exchange. No. 22620111. Exchange No. 23070505

Antop Hill Police Station Andheri Police Station

Sector No.6 Building No. 229 Sahar Road, Opp. Andheri Railway Station,
Antop Hill, Mumbai 400037, Andheri (E), Mumbai 400069.
Tel.: 2407 44 47 / 2401 37 67 Tel.: 2683 15 62 / 2683 14 47 / 2684 26 77
Exchange No. 2414 09 09 Exchange No. 2821 14 14

Aarey Sub Police Station Byculla Police Station

Dinkar Rao Desai Marg R. A. Near Byculla Railway Station,
Near Gopi Garden, Mumbai 400 027.
Goregaon (E), Mumbai 400062. Tel.: 2375 52 64 / 2371 98 08 / 2374 82 92
Tel.: 2685 84 84 / 2685 84 85 Exchange No. 2307 05 05

Bhoiwada Police Station Bandra Police Station.

St. Xavier Street, Bhoiwada, Hill Road, Bandra (W),
Mumbai 400012. Mumbai 400050
Tel.: 2418 56 37 / 2418 17 59 / 2415 42 20 Tel.: 2642 30 21 / 2642 31 22 / 2651 37 16
Exchange No. 2414 0909 Exchange No. 2657 22 99

Bandra Kurla Complex Police Station Bhandup Police Station

Bandra (E), ICICI Bank L. B. S. Marg, Bhandup (W),
Near Petrol Pump Mumbai 400078.
Tel.: 2650 44 83 / 2650 44 82 / 2650 44 81 Tel.: 2595 21 71 / 2595 44 67
Exchange No. 2657 22 99 Exchange No. 2568 05 05

Borivli Police Station Colaba Police Station

S. V. Road, Opp. Borivli Railway Station, Shahid Bhagat Singh Road,
Borivli (W), Mumbai 400005.
Mumbai 400092. Tel.: 2285 28 85 / 2285 68 17 / 2204 37 04
Tel.: 2801 01 45 / 2801 66 06 / 2801 23 31 Exchange No. 2265 07 07
Exchange No. 2802 07 11.

Cuffee Parade Police Station Chembur Police Station

Plot 1 / 640, Colaba World Trade Centre, Vasant Park, Chembur,
Tata Compound, Sadhu Vasvani Road Mumabi 400071.
Mumabi 400005 Tel.: 2522 16 13 / 2522 75 63 / 2523 20 44
Tel.: 2218 80 09 / 2218 32 25 / 2218 05 88 Exchange No. 2522 21 21
Exchange No. 2265 07 07

Charkop Police Station Dongri Police Station

Sahyadri Nagar Kandivali (W), Dr. Maheshwari Road
Mumbai 400067 Mumbai 400009.
Tel.: 2867 6581 / 2867 65 83 / 2868 22 11 Tel.: 2371 91 36 / 2375 36 76 / 23 71 62 78
Exchange No. 2802 07 11 Exchange No. 2307 05 05

492 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 27 Useful Address & Telephone Numbers

D. B. Marg Police Station Dadar Police Station

Dr. D. B. Marg, Lamington Road Grant Road (E), Gokhale Road, Dadar (W),
Mumabi 400007, Mumbai 400028.
Tel.: 2387 28 93 / 2386 78 73 / 2387 01 81 Tel.: 2430 36 54 / 2422 72 29 / 2430 14 03
Exchange No. 2380 05 05 Exchange No. 2494 03 03

Dharavi Road Deonar Police Station

90 Feet Road Dharavi, Near Deonar Katalkhana, A. Building
Mumbai 400017 P. L. Lokhande Marg,
Tel.: 2407 26 46 / 2407 39 88 / 2407 43 68 Mumbai 400043
Exchange No. 2414 09 09 Tel.: 2556 86 82 / 2556 33 81 / 2556 74 06
Exchange No. 2522 21 21

D. N. Nagar Police Station Dindoshi Police Station

Isac Nagar Andheri (W), Western Highway,
Mumbai 400058 Behind Sai Baba Temple
Tel. : 2630 38 93 / 2630 40 02 Raheja Road, Raheja Town Ship,
Exchange No. 2646 04 04 Vrindavan, A. Building, Malad (E),
Mumbai 400097
Tel.: 2877 07 81 / 2877 70 16

Dahisar Police Station Gamdevi Police Station

Shailendar Nagar, Dahisar (E), Pandita Ramabai Road,
Mumbai 400068 Grant Road (W),
Tel.: 2895 50 24 / 2893 20 40 Mumbai 40007
Exchange No. 2802 07 11 Tel.: 2380 35 05 / 2380 29 12 / 2380 45 05
Exchange No. 2380 05 05

Ghatkopar Police Station J. J. Marg Police Station

S. V. Road Near Samrat Theatre, J. J. Hospital Compound, J. J. Road,
Goregaon (W), Mumbai 400008.
Mumbai 400062. Tel.: 2375 37 62 / 2374 82 00 / 2377 01 18
Tel.: 2872 19 00 / 2872 35 54 / 2872 24 95 Exchange No. 2307 05 05

Juhu Police Station Jogeshwari Police Station

Mithibhai College, Swami Compound,
V.M. Road, Gufa Road,
Parle (W), Jogeshwari (E),
Mumbai – 400 056. Mumbai – 400 060.
Tel.: 2618 38 56 / 2618 43 08 / 2918 44 32 Tel.: 2822 16 72 / 2821 07 63
Exchange No. 2646 04 04 Exchange No. 2821 14 14

Kalachowki Police Station Kurla Police Station

Srikanth Hudkar Marg, Sarweshwar Mandir Marg,
Shrawan Yeshwant Chowk, Near Bhabha Hospital,
Kala Chowki, Kurla (W),
Mumbai – 400 033. Mumbai – 400 070.
Tel.: 2375 73 57 / 2375 41 28 / 2371 58 63 Tel.: 2650 28 68 / 2650 04 78 / 26 50 31 82
Exchange No. 2414 09 09

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Chapter - 27 Useful Address & Telephone Numbers

Kherwadi Police Station Khar Police Station

Bldg. No. 5, S.V. Road,
Government Colony, Khar (W),
Bandra (E), Mumbai – 400 052.
Mumbai – 400 051. Tel.: 2604 42 29 / 2649 60 30 / 2600 04 50
Tel.: 2657 08 77 / 2657 12 16 Exchange No. 2649 49 77
Exchange No. 2657 22 99

Kasturba Marg Police Station Kanjurmarg Police Station

Kasturba Main Road, Behind Ankur Hospital,
Borivali (E), Village Road,
Mumbai – 400 066. Kanjurmarg (E),
Tel.: 2806 61 58 / 2805 90 07 Mumbai.
Exchange No. 2802 07 11 Tel.: 2578 26 37 / 2578 07 53 / 2578 93 65

Kandivali (W) Police Station, Samtanagar Police Station

S.V. Road, Near Western Highway,
Parekh Nagar, Kandivali (E),
Mumbai – 400 067. Mumbai – 400 101.
Tel.: 2805 66 03 / 2805 09 04 Tel.: 2887 61 19 / 2885 07 90 / 2887 07 90
Exchange No. 2802 07 11

L.T. Marg Police Station,

Kurar – Malad (E) Police Station Picket Road,
Near Western Highway, Near Hanuman Temple,
Kurar Village, Princess Street,
Mumbai – 400 097. Mumbai – 400 002.
Tel.: 2840 14 44 / 2840 29 11 Tel.: 2208 03 03 / 2208 43 02 / 2206 92 30
Exchange No. 2265 07 07

Marine Drive Police Station Matunga Police Station

Netaji Subhash Road, Opp. Gandhi Market,
Mumbai – 400 032. Sion Road,
Tel.: 2288 02 65 / 2288 02 66 / 2288 02 67 Mumbai – 400 019.
Tel.: 2401 17 83 / 2401 01 03 / 2402 15 12
Exchange No. 2414 09 09

Malabar Hill Police Station M.R.A. Marg Police Station

39, Ridge Road, Crawford Market,
Abhay, Near C.S.T.,
Mumbai – 400 007. Mumbai – 400 001.
Tel.: 2363 55 17 / 2363 55 13 / 2363 75 71 Tel.: 2262 13 13 / 2262 07 59 / 2261 19 39
Exchange No. 2380 05 05 Exchange No. 2262 01 11

Mahim Police Station M.H.B. Colony Police Station

Old Mahim Killa, Gorai Road,
Mahim, Borivali (W),
Near 4th Road Signal, Mumbai.
Mumbai – 400 016. Tel.: 2867 52 57
Tel.: 2445 38 33 / 2445 62 37 / 2444 9821 Exchange No. 2802 07 11

494 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 27 Useful Address & Telephone Numbers

M.I.D.C. Police Station M.H.B. Colony Police Station

Central Main Road, Gorai Road,
Marol, Borivali (W),
Andheri (E), Mumbai.
Mumbai – 400 093. Tel.: 2867 52 57
Tel.: 2836 83 52 / 2839 42 05 Exchange No. 2802 07 11
Exchange No. 2821 14 14

Navghar – Mulund Police Station Malad Police Station,

Purushottam Kheraj Bhavan, Underai Road,
Netaji Subhash Road, Somwar Bazaar,
Mulund (W), Malad (W),
Mumbai – 400 080. Mumbai – 400 062
Tel.: 2568 45 35 / 2568 98 44 Tel.: 2882 11 47 / 2882 14 82
Exchange No. 2568 05 05 Exchange No. 2802 07 11

Meghwadi Police Station Malwani Police Station

Income Tax Colony, Malwani Gate No. 5,
Opp. Mahatma Phule Hostel, Malad (W),
Jogeshwari (E), Mumbai – 400 095.
Mumbai. Tel.: 2882 25 57 / 2882 13 19
Tel.: 2821 08 60 / 2821 08 37 Exchange No. 2802 07 11
Exchange No. 2821 14 14

Nagpada Police Station, N.M. Joshi Marg Police Station

Sophia Zuber Road, N.M. Joshi Marg,
Mumbai Central (E), Mumbai – 400 013.
Mumbai – 400 008. Tel.: 2308 47 58 / 2309 56 67 / 2308 57 32
Tel.: 2307 81 09 / 2300 46 05 Exchange No. 2307 05 05
Exchange No. 2307 05 05

Nirmal Nagar Police Station Nehru Nagar Police Station

Bldg. – 11, Nehru Nagar,
Jaiprakash Road, Kurla (E),
Khar (E), Mumbai – 400 024.
Mumbai – 400 051. Tel.: 2522 46 47 / 2522 42 91 / 2529 09 46
Tel.: 2647 09 31 / 2647 13 06 Exchange No. 2522 21 21
Exchange No. 2657 22 99

Sion Police Station Oshiwara Police Station

Eastern Highway, Oshiwara Tarapur Garden,
Mhada Colony, Link Road,
Tol Naka Junction, Adarsh Nagar Extn.,
Mumbai. Jogeshwari (W),
Tel.: 2563 73 12 Mumbai – 400 102.
Exchange No. 2568 05 05 Tel.: 2632 38 62 / 2632 3861 / 2632 2753
Exchange No. 2646 04 04

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Chapter - 27 Useful Address & Telephone Numbers

Pydhoni Police Station Pantnagar Police Station

Pydhoni, Bldg. No. 72,
Mumbai – 400 003. Ground Floor,
Tel.: 2346 33 33 / 2347 33 33 / 2343 61 14 Ghatkopar (E),
Exchange No. 2265 07 07 Mumbai – 400 075.
Tel.: 2515 36 24 / 2511 66 87 / 2515 89 14
Exchange No. 2509 02 02

Parksite Police Station Powai Police Station

Surya Nagar, Saki Vihar Road,
Vikhroli (W), Powai Garden,
Mumbai – 400 079. Mumbai – 400 072.
Tel.: 2578 48 40 / 2578 65 18 / 2578 93 68 Tel.: 2570 26 90 / 2570 28 63 / 2570 24 92
Exchange No. 2509 02 02 Exchange No. 2821 14 14

R.A.K. Marg Police Station R.C.F. Police Station

Jerbai Wadia Road, Chembur,
R.A. Kidwai Marg, Mumbai – 400 072.
Near T.B. Hospital, Tel.: 2554 16 90 / 2554 63 88 / 2554 19 91
Mumbai – 400 012. Exchange No. 2522 21 21
Tel.: 2418 43 75 / 2418 68 36 / 2418 56 18
Exchange No. 2414 09 09

Tardeo Police Station Sewri Police Station

Near Sion Railway Station, Rehman Bldg.,
Mumbai. Sewri,
Tel.: 2403 13 76 / 2402 63 07 Mumbai – 400 011.
Exchange No. 2414 09 09 Tel.: 2375 81 63 / 2371 61 39 / 5656 72 61
Exchange No. 2414 09 09

Shivaji Nagar Police Station Shivaji Park Police Station

Baingan Wadi, Ram Maruti Road,
Mumbai – 400 043. Near C.K.P. Hall,
Tel.: 2558 05 06 / 2556 04 02 / 2551 89 61 Dadar (W),
Exchange No. 2522 21 21 Mumbai – 400 028.
Tel.: 2422 90 59 / 2437 06 41 / 2436 25 15
Exchange No. 2494 03 03

Sahar Airport Police Station Santacruz Airport Police Station

Sahar International Airport, Vile Parle (E),
Sahar, Mumbai – 400 099.
Mumbai – 400 095. Tel.: 2615 63 09 / 2615 63 15 / 2615 69 21
Tel.: 2682 89 16 / 2682 89 26 / 2682 87 75 Exchange No. 2646 04 04
Exchange No. 2821 14 14

Sahu Nagar Police Station Saki Naka Police Station

Mahim (E), Mhada Colony,
B.M.C. Colony, Bldg. 28,
Mumbai – 400 017. Chandivali Village,
Tel.: 2404 36 24 Mumbai – 400 072.
Exchange No. 2414 09 09 Tel.: 2847 61 60 / 2847 39 36 / 2847 23 34

496 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 27 Useful Address & Telephone Numbers

Wadala Police Station Exchange No. 2821 14 14

Globe Mills Compound, TIilak Nagar Police Station
Tardeo, Chembur,
Mumbai – 400 007. Mumabi – 400 027.
Tel.: 2497 24 92 / 2497 41 12 Tel.: 2522 72 92 / 2522 93 45
Exchange No. 2494 03 03 Exchange No. 2522 21 2

Trombay Police Station

Chita Camp, Versova Police Station
Trombay, Link Road,
Mumbai – 400 088. Andheri (W),
Tel.: 2556 43 71 / 2556 33 82 / 2556 71 90 Mumbai.
Exchange No. 2522 21 21 Tel.: 2630 48 12
Exchange No. 2646 04 04

V.P. Road Police Station

Girgaon, Vakola Police Station
Near C.P. Tank, Anand Nagar,
Mumbai – 400 004. Santacruz (E),
Tel.: 2387 25 25 / 2386 97 19 / 2382 13 12 Mumbai – 400 055.
Exchange No. 2380 05 05 Tel.: 2668 32 57 / 2668 27 56 / 2668 52 36
Exchange No. 2646 04 04

Vile Parle Police Station

Nehru Road, Vikhroli Police Station
Vile Parle (E), Kanamvar Nagar No. 2,
Mumbai – 400 057. Bldg. 77,
Tel.: 2611 73 01 / 2611 73 17 / 2611 28 13 Vikhroli (E),
Exchange No. 2646 04 04 Mumbai – 400 083.
Tel.: 2578 22 40 / 2578 24 92 / 2578 21 89
Exchange No. 2509 02 02

Wadala Police Station

‘M’ Block, Wadala Truck Terminal Police Station
Antop Hill Village, Wadala T.T. Compound,
Nadkarni Park, Near R.T.O.,
Wadala (W), Mumbai – 400 037.
Mumbai – 400 037. Tel.: 2403 66 43 / 2403 66 45 / 2403 66 46
Tel.: 2418 52 50 / 2412 74 72 / 5656 75 51 Exchange No. 2414 09 09
Exchange No. 2414 09 09

Worli Police Station

B.D.D. Chawl No. 66, Yellow Gate Police Station
Worli, Indira Dock,
Mumbai – 400 018. Mumbai - 400 001.
Tel.: 2493 03 88 / 2494 82 84 / 2493 93 52 Tel.: 5656 50 12 / 2251 65 78 / 2261 58 30
Exchange No. 2494 03 03 Exchange No. 2262 01 11

Permission has to be taken from BMC for enclosure of balcony after payment of the
necessary fees. In many flats the wall between the hall and balcony is broken without
taking the necessary permission of the BMC.

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Chapter - 27 Useful Address & Telephone Numbers

q) PINCODES

Aarey Milk Colony 400065 Andheri (East) 400069 Andheri West 400058
Antop Hill Wada 400037 August Kranti Marg 400036 B.A.R.C. 400085
Ballard Estate 400038 Bandra 400050 Bandra East 400051
Bangur Nagar 400090 Belapur 400611 Bhandup 400078
Bhatwadi 400084 Bhawani Shankar 400028 Bombay Central 400008
Bombay G.P.O 400001 Borivili East 400066 Borivili West 400092
Chakala M.I.D.C. 400093 Chembur 400071 Chinch Bunder 400009
Colaba 400005 Council Hall 400039 Cumballa Hill 400026
Dadar 400014 Dahisar 400068 Delisle Road 400013
Deonar 400088 Dharavi 400017 Fertilizer Corpn. 400074
Ghansoli 400701 Ghatkopar (West) 400086 Goregaon (East) 400063
Goregaon West 400062 Grant Road 400007 Hutatma Chowk 400023
I.I.T Powai 400076 J.B.Nagar 400059 Jacob Circle 400011
Jijamata Udyan 400027 Jogeshwari 400060 Jogeshwari West 400102
Juhu 400049 Kalbadevi 400002 Kandivali East 400101
Kandivili West 400067 Khar 400052 Kharodi 400095
Konkan Bhawan 400614 Kopar Khairane 400709 Kurla 400070
Mahim 400016 Malabar Hill 400006 Malad West 400064
Mandapeshwar 400103 Mandvi 400003 Marin Lines 400020
Matunga 400019 Mazagaon 400010 Mittal Nagar 400104
Mulund 400080 Mulund Colony 400082 Mulund East 400081
Mumbra 400612 N.H.D.Karanja 400704 Nariman Point 400021
Nehru Nagar 400024 Nitie, Vikhroli 400087 P.M.G’s Office 400030
Pant Nagar 400075 Parel 400012 Prabhadevi 400025
Raj Bhawan 400035 Rajawadi 400077 Sachivalaya 400032
Sahar 400099 Saki Naka 400072 Santacruz (East) 400055
Santacruz West 400054 Seepz 400096 Sewri 400015
Shivaji Ngr.(Kurla) 400040 Sion 400022 Tagore Nagar 400083
Tank Road 400033 Tilak Nagar 400089 Trombay 400073
Tulsi Wadi 400034 Turbhe, MIDC 400613 Uran 400702
Vashi 400703 Versova 400061 Vidyanagari 400098
Vikhroli 400079 Vile Parle (East) 400057 Vile Parle West 400056
Wadala 400031 Worli 400018

(r) ELECTRICITY SUPPLY

B.E.S.T.
Colaba 22184242 Dadar Tilak Road 24124242
Khetwadi 23854242 Mahim Bus Stn 24444242
Pathakwadi 22084242 Worli Naka 24954242
Major Complaints
North Zone 24145888/4891 South Zone 22184242

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 Chapter - 27 Useful Address & Telephone Numbers

B.S.E.S.
CENTRAL ZONE - 28420505 EASTERN ZONE - 25240505
Charkop Indl.Est.,Malwani, Chembur, Mankhurd,
Kharodi & Madh 28683242 Mahul & Trombay 25563385
Goregaon (e) & Malad (e) 28402411 Chunabhatti 25242580
Goregaon (w) 28721312 Nehru Nagar, Tilak Nagar
Malad, Malad (w) 28080961 & Kurla (e) 25221248
Kandivli (e), Samata Ngr. 28879841 Kurla (w), Vidya Vihar 25143759
Kandivli (e) 28072227 SakiVihar Road upto L&T
& Kherani Road 28503383
Vikhroli (e),Kannamwar Ngr.,
Tagore Nagar & Hariyali 25786947
Vikhroli (w) 25002558
Ghatkopar (e & w) 25000770
SOUTH ZONE - 26100505 SOUTH CENTRAL ZONE - 26100505
Bandra (w), Khar (w) upto Chitrakar Ambivali & Versova 26261313
Dhurandhar Marg & Santacruz (w) 26424482 Andheri (e) Chakala 28328231
Kalina Santacruz (e) 26182899 Andheri (w) Jogeshwari (w) 26249603
Vile Parle (w) & Juhu Scheme 26208904 Jogeshwari (e), Meghawadi 28391137
Vile Parle (e) 26148548 Koldongri, Sahar & Air Port 28300711
Kalanagar Bandra (e) & Khar (e) 26423692 M.I.D.C & Marol 28210982
SEEPZ 28364544
NORTH ZONE - 28640505
Bhayandar 28180463
Borivli (e) 28861675
Borivli (w) & Dahisar (w) 28059392
Dahisar (e) 28957038
Mira Road 28113474
Centralised Fax for Complaints 28650078

M.S.E.B.
Bandra 26422211/131 Bhandup Div. 25600255
Bhandup Zone 25643981 Dadar 24137562
Dharavi 24077441 Fort Market/Ballard Est. 22610061
Fountain/Churchgate 22619100 Mulund Div 25610013
Thane Div 25425018 Wagle Est Div. 25322401

M.S.E.B. Navi Mumbai

Airoli 27691176 Konkan Bhavan 27571438
Nerul 27682396 Panvel 27452418
Rabale 27691380 Shirwane 27681927
Turbhe 27632144 Vashi (Sr. 15/16) 27665522
CBD Sector 1 27571438

(s) FIRE BRIGADE

Mumbai 101,23076111 Thane 101,25391600
Vashi 101,27660101 Andheri 26205123
Bandra 26435206 Byculla (Head Office) 23076111/ 23086181
Chembur 25224824 Colaba 22043603
Dadar 24134200 Deonar 25563391

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Chapter - 27 Useful Address & Telephone Numbers
Dharavi 24077868 Fort 22611242
Gowalia Tank 23646001 Indira Dock 22611589
Kandivili 28050101 Malad 28071010
Marol (Sub-Head Off.) 28210940/1 Memonwada 23738818
Mulund 25687637 Nariman Point 22882787
Raoli Camp 24077841 Sewri 23760756
Shivaji Park 24457203 Vikhroli 25170730
Worli 24300178

(t) OTHERS
Bureau of Indian Standards
E-9, MIDC Marol,Andheri (E), Mumbai - 400 093 Tel: 28329245
Competent Authority
10th Floor, New Administration Building, Opp. Mantralaya, Mumbai - 32
Controller of Accommodation
Office of Govt. Barracks, Free Press Journal Road, Mumbai - 400 021. Tel: 22022205.
Ministry of Law & Justice
Dept.of Legal Affairs,Branch Secretariate, 2nd Floor,
Aayakar Bhavan Annexee, Mumbai - 400 020 Tel: 22037500
Press Trust of India
357, D. N. Road, Mumbai - 400 001 Tel: 22872371
Enemy Property Custodian
Kaiser Hind Building, 1st Floor, Currimbhoy Road, Mumbai - 400 001. Tel: 2261336/2
Reserve Bank of India
Central Office Building, Shahid Bhagat Singh Road, Mumbai - 400 023. Tel: 22661602
Anti Corruption (Prohibition) Intelligence Bureau
Sagar Building, Churchgate, Mumbai - 400 020.
Food & Drug Administration
Survey No. 341, Bandra Kurla Complex, Opp. R.B.I. Bandra (E), Mumbai - 400 051.
Tel: 26422361 / 62 / 63 /64.
Estate Officer
Bombay Port Trust Tel: 2261 43 21

(u) APPELLATE CO-OP. COURT

Add : Opp. Jehangir Art Gallery
Judge : Shri Munde – President
Shri Nitin Dalvi – Member
Registrar : Shri C. M. Salvi
Mrs. M. N. Eram
Office Superintendent : Shri R. A. Patankar
Steno : Shri M. P. Damre
Head Clerk : Shri M. S. Kamble
Accountant : Smt. M. E. D’souza
Bench Clerk : Smt. P. Y. Pawaskar
Shri S. K. Rane
Shri B. D. Sardar
Sr. Clerk : Shri R. N. Chipkar
Smt. C. M. Umachingi
Jr. Clerk : Smt. S. S. Sawant
Shri N. R. Salvi
Shri D. V. Lambole
Shri B. B. Kadam
Shri M. N. Bandre
Shri R. B. Jadhav

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 Chapter - 27 Useful Address & Telephone Numbers

Kum. M. S. Jawale
Hawaldar : Shri A. M. Chougule
Naik : Shri A. A. Dewarukhkar
Peon : Shri. M. G. Skhirsagar
Shri D. D. Shinde
Shri S. C. Sanap
Shri S. M. Sawant
Shri K. R. Damre

(v) JURISDICTION OF CO-OPERATIVE COURTS

Sr. Mun Mumbai Area
No. Wards Nos.
Co.-op. Court No. I
I A 1,5,20,21 Fort, Mumbai C.S.T.,
23,38,32 Mantralaya, Colaba.
B 3,9,10 Wadi Bunder, Carnac Bunder, Mandvi, Dongri, Umarkhadi.
C 2 Kalbadevi
E 8,10,27,23 Ray Road, Bombay Central, Mazgaon.
M 71,74,84, Chembur, Govandi,
88,94,43 Anushakti Nagar, Deonar, B.A.R.C.

Co-op. Court No. II

II D 4,6,7,8,26, Bandra (E) & (W),
34,35,36, Khar, Kalina,
H 51,29,55, Santacruz Air Port.
52,54
L 24,70,72, Nehru Nagar, Kurla,
79,77,75, Sakinaka,
N 86,87,89 Ghatkopar, IIT,
80,81 Rajawadi, Pant Nagar,
Barve Nagar, Mulund

Co-op. Court No. III

III F 12,15,14. Parel, Sewri,
19,22 Naigaum, Matunga, Sion.
G 17,13,18, Delile Road, Jacob Circle, Prabhadevi, Worli, Dadar (W), Shivaji Park, Dharavi
S 76,78,83,31 Bhandup, Kanjur Marg, Vikhroli.

Co-op. Court No. IV

IV K 56,57,58, Vile Parle, Juhu
59,67,69, Andheri, Jogeshwari,
49 Versova
P 62,63,64, Barve Nagar,
65,90 Goregaon, Malad.
R 66,67,68, Borivli, Kandivli,
92 Dahisar.

Co-op. Court At Thane

V Thane Dist. & Navi Mumbai Dist.

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Chapter - 27 Useful Address & Telephone Numbers

(w) NAME OF HON. JUDGES AND STAFF MEMBERS OF CO-OPERATIVE COURT

Co-operative Court No. 1 Co-operative Court No. 2
JUDGE SHRI K. N. SHINDE JUDGE M.I. G.D. SHAIKH
JUDICIAL CLERK HEAD R.D. Khandare JUDICIAL CLERK Shri Sardar
STENO Smt. Satam JR. CLERK Shri Kulkarni
JR. CLERK Shri R.D. Kadam JR. CLERK B.G. Vaidya
JR. CLERK Shri Rokade PEON Shri N.K. Bhatkar
PEON Shri Shatope PEON Shri Sorte
PEON Shri B.R. Bore
Co-operative Court No. 3 Co-operative Court No. 4
JUDGE SHRI A. N. SIRSIKAR JUDGE SHRI D. V. GAWADE
JUDICIAL CLERK HEAD Smt. J.J. Xavier JUDICIAL CLERK HEAD Shri Ahiwale
STENO S.S. Nikhalje STENO Shri Khandare
JR. CLERK Smt. Usha D. Borde JR. CLERK Sandhya salunke
JR. CLERK P.P. Joshi JR. CLERK Meeta Gadkari
PEON P.S. RATHWADKAR PEON Jyoti
PEON S.P. Sankhe PEON Sukha Sarpare
PEON Shri Sawant
(x) Principal Civic Officers
MUNICIPAL COMMISSIONERS
Office Ext. Resi.
1) SHRI JAIRAJ PHATAK 22620251 (3109) 23517171
Muncipal Commissioner 22620525(P)
Add.: Municipal Corporation of Greater Mumbai, BMC Bldg., Mahapalika Marg, Mumbai 400 001.

ADDITIONAL MUNICIPAL COMMISSIONERS

1) SHRI MANU KUMAR SHRIVASTAV 22620251 (2331) 9820719800
Addl. Municipal Commissioner ( Project) 22623004 (P)
Add.: Municipal Corporation of Greater Mumbai, BMC Bldg., Mahapalika Marg, Mumbai 400 001.

2) SHRI SHRIKANT SINGH 22620251 (2331) 25982500

Addl. Municipal Commissioner ( W. Subs.) 22620809 (P)
Add.: Municipal Corporation of Greater Mumbai, BMC Bldg., Mahapalika Marg, Mumbai 400 001.

3) SHRI R. A. RAJEEV 22620251 (2314) 23638513

Additional Municipal Commissioner (City)

4) SHRI KISHORE GAJABHIYE 22620433 (2317) 23678583

Addl. Municipal Commissioner ( E. Subs ) (P)
Add.: Municipal Corporation of Greater Mumbai, BMC Bldg., Mahapalika Marg, Mumbai 400 001.

JT. MUNICIPAL COMMISSIONERS, DIRECTORS & DY. MUNCIPAL COMMISSIONERS

1) DR. SATISH BHINDE 22620251 (2354) 23683292
Jt. Muncipal Commissioner (Dovelopment) 22621272 (P)
Add.: Municipal Corporation of Greater Mumbai, BMC Bldg., Mahapalika Marg, Mumbai 400 001.
2) DR. S.G. DHAMLE 23082714 (2354) 24966575
(Medical Education & Public Health) 23082717
23080655
23083884

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 Chapter - 27 Useful Address & Telephone Numbers
Office Ext. Resi.
3) DR. S. VISHWANATH 22620251 (2300) 25229383
Director (Engineering Services & Projects) 22621387 (P)
4) SHRI ARVIND HIRE 22620251 (2612) 24929823
Municipal Sub-Commissioner (General Administration)
5) DR. KISHORE N. SHREESAGAR 23081471/79 (194) 24914877
Municipal Commissioner (Zone - I) 23071815 (P)
(Wards A,B,C,D & E) 23092158 Fax
E/Ward Municipal Office Building,
Add.: 10, Shaikh Hafizuddin Marg, Byculla, Mumbai-400008.
6) DR. S.S. KUDALKAR 24134560 (306) 24920190
Municipal Commissioner (Zone - II) 24150400 (P)
(Ward F/S, F/N, G/S, & G/N.)
Add.: F/South Ward Municipal Office, Jn. of Dr. B. R. Ambedkar Road, Jagannath Bhatankar Marg, Parel,
Mumbai-400 012.
7) SHRI VIKRAM PAWAR 26237932 (401) 26601433
Jt. Municipal Commissioner (Zone - III) 26281658 (P)
(Ward H/E, H/W, K/E, & K/W.)
Add.: Bhabha Hospital Building, Opp. Petit High School, R. K. Patkar Marg, Bandra(W), Mumbai- 50.
8) SHRI VIKRAM PAWAR 28615916 (301) 26601433
Dy. Municipal Commissioner (Zone - IV) 28611508 (P)
(Ward P/S, P/N, R/S, R/N, R/Central) 28054784
28615930
Add.: K/West Ward Municipal Office Building, Behind Municipal Maternity Home, Nr Andheri Rly. Stn.,
Paliram Road, Andheri (W), Mumbai-400058.
9) SHRI RAJENDRA VALE 25283900 (301) 22660883
Dy. Municipal Commissioner (Zone - V) 25285429 (P)
Add.: N Ward Municipal Office, Jawahar Road, Ghatkopar (E), Mumbai-400 077.
10) SHRI KAKASAHEB MHASKE 25094161/65 (300) 24948166
Dy. Municipal Commissioner (Zone - VI) 25161265 (P)
(Ward N, S, & T) 9820702658
Add.: N Ward Municipal Office, Jawahar Road, Ghatkopar (E), Mumbai-400 077
11) SHRI R.R. MAKARDE 24933697 (5096) 24923054
Municipal Sub-Commissioner (Environment & Garbage Management) 24933315
24935096
12) SHRI M.R. KADAM 22620251 (2301) 30787017
Municipal Sub-Commissioner 22620970
13) DR.VISHWANATH 22620251 (2522) 25229383
Municipal Sub-Commissioner (Engineering) 22620993
14) SHRIS.S.SHINDE 24134360 (301) 24951467
MunicipalSub-Commissioner (Election) 24183645
24173039
15) SHRI V.N. KALAM, 26421271 (101) 24974462
Municipal Commissioner (Special) 26550261 (P)

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Chapter - 27 Useful Address & Telephone Numbers

16) SHRI R.R. MARATHE 26421271 (101) 24974462

Municipal Commissioner (Special) 22650811 (P)
17) SHRI M.L. TAMBE 22620251 (2301) 26102244
Municipal Commissioner 22620993 (P) 9820702509
ASSTT COMMISSIONERS (Ward Officers)
1) SHRI VIJAY M. BALAMWAR 22661353/0339 (106) 24940980
‘A’ Ward Municipal Office Bldg., 22660107/3205
134-E, Shahid Bhagatsingh Road, 22660905
Near Reserve Bank Of India, 22660883
Fort, Mumbai-400 001.
2) SHRI S.Y. GADKARI 23736622 (250) 25285465
“B” Ward, Municipal Office Bldg., 23780133 (P) 9833539011
21, Ramchandra Bhatt Marg, 23736622 (250)
Opp. J. J. Hospital, Mumbai -400 009..
3) SHRI SHARAD S. DALVI 22014022/5 (300) 25284820
“C” Ward, Municipal Office Bldg., 22055450 (P)
76,Shrikant Palekar Marg, Chandanwadi, 22074966 9833578991
Near Electric Crematorium, Mumbai -400 002.
4) SHRI RAMESH V. PAWAR 23861426/29 (301) 25394488
‘D’ Ward Municipal Office Building. 23865210
Jobanputra Compound, Nana Chowk,Mumbai-400 007. 23810396 (P) 9820702609
5) SHRI BABUSAHEB P. KALEKAR 23081471/79 (101) 24305886
‘E’ Ward, Municipal Office Bldg.; 23083695 (P) 9820702625
10, Shaikh Hafizuddin Marg, Byculla, Mumbai -400 008.
6) SHRI V.G. PATWARDHAN 241345600/65 24946692
F/South Ward, Municipal Office Bldg., 24134545/46 9869313204
Junction Of Dr. B. R. Ambedkar Road And 24182868 (P) 9833758902
Jagannath Bhatankar Marg, Parel, Mumbai 400 012.
7) SHRI SUHAS K. KARVANDE 24024353/55 (200) 24903102
F/North Ward, Municipal Office Bldg., 24014275 (P) 9820702616
Plot No.96. Bhau Daji Marg, Matunga, 24013636
Mumbai -400 019.
8) SHRI MILIND D. SAWANT 24305031 (555) 26434343
G’ South Ward. Municipal Office Bldg. 24223741 (P) 9820702605
N. M. Joshi Marg. Elphinstone, Mumbai – 400 013.
9) SHRI ASHWIN KHANOLKAR 24212776-78 (121) 26864891
“G”North Ward. Municipal Office Bldg. 24307278
Harishchandra Yelve Marg. 24331513 (P) 9833578993
Behind Plaza Cinema, Dadar, Mumbai – 400 028. 24331751
10) SHRI RAMA PATI R. MISHRA 26182217-19 26826518
H/East Ward, Municipal Office Bldg. 26125849 (P) 9833493502
Plot No. 137, T. P. S.V. Prabhat Colony,
Santacruz (E) Mumbai-400 051.

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 Chapter - 27 Useful Address & Telephone Numbers

11) SHRI GOVIND P. RATHOD 26422311-14 (222) 24912503

H/WEST WARD. Municipal Office Bldg., 26422225 (221)
St Martins Road, Behind Bandra 26455641 (P)
Police Station, Bandra (W), Mumbai-400 050. 26550292
12) SHRI RANJIT D. DHAKNE 26840103 24914877
K/East Ward, Municipal Office Bldg., 26840986 (200)
Azad Road, Gundavali,Andheri (E), Mumbai .400 069. 26835814 (P)
13) SHRI S.M. DHAMLE 26239165-66 (201) 24965882
K/West Ward, Municipal Office Bldg., 26232969 (P)
Paliram Road, Off. S. V. Rd., .Opp. AndheriStation, Andheri (W), Mumbal-400 058.
14) SHRI ANIL SHAH KHOJE 26505103-09 (600) 28807128
“L”Ward, Laxmanrao Yadav Market Bldg. 26503057
S.G. Barve Marg, Kurla (W),Mumbai -400 070. 28807128 (P) 9820702610
15) SHRI PRAKASH J. PATIL 25283900 (1977) 27723488
M/East, Ward, Municipal Office Bldg., 25280542 (P) 9820702620
Sharadbhau Acharya Marg, 25281955
Near Natraj Cinema, Chembur, Mumbai.400 071.
16) SHRI C.D. CHORE 25283900 (101) 27723488
M/West Ward Municipal Office Bldg. 25280542
Sharadbhau Acharya Marg, Near 25281955 (P) 9820702621
Natraj Cinema, Chembur, Mumbai-400 071.
17) SHRI VASANT P. PRABHU 25094161-66 (100) 24904949
N/Ward, Municipal Office Bldg.(Annex), 23106440 (P)
Jawahar Road, Ghatkopar (E), Mumbai.400 077. 25932513/18/19 9820702603
18) SHRI BABASAHEB A. PAWAR 28722244 (303) 26142129
P/South Ward, Municipal School Building, 28724252 (P) 9820702623
Mithanagar, Goregaon (W), Mumbai -400 062. 28721186
19) SHRI MANEK M. SHREESAGAR 28824269/4625 28823021
P/North, Ward, Municipal Office Building, 28823266
Liberty Garden, Mamlatdar Wadi Marg, 28824913 (P) 9820702614
Malad (West), Mumbai. 400 064
20) SHRI ASHOK NATUJI KHAIRE 28054697/4784(201) 24964820
R/South Ward, Muncipal Office Bldg., 28052982
Mahatma Gandhi Cross Rd. No. 2, 28065185 (P)
Near Swimming Pool, Kandivali (W), Mumbai - 400 067.
21) SHRI VISHWAS V. SHANKARVAR 28930341 (200) 28983925
R/Central Ward, Municipal Market Bldg., 29912396 (P) 9820702513
Near Railway Station, S.V.Road,
Borivali (W), Mumbai - 400 092
22) SHRI NARAYAN P. PATIL 28920242 (124) 24312607
R/North, Municipal Office, 28920279 (P) 9820708624
Below Flyover Bridge, Jaywant Sawant Marg, 28924894
Dahisar (W), Mumbai 400 068.

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Chapter - 27 Useful Address & Telephone Numbers

23) SHRI HARSHAD P. KALE 25947570

“S” Ward, Municipal Office Bldg., 25948588
Near Mangatram Petrol Pump, L.B.S. Marg, 25947520 (P)
Bhandup (W), Mumbai 400 078.
24) SHRI PARAG R. MASURKAR 25645289/94 (322) 28683028
T Ward, Municipal Office Bldg., 25617410
Lala Devi Dayal Rd., Mulund (W), 25629925 (P) 9820436007
Mumbai 400 080.
25) SHRI NARENDRA R. BARDE 24134560 (406) 25344663
Removal of Encroachments, 24161641 (P)
F/South ward, Municipal Office Bldg., 24118686
Parel, Mumbai 400 012.
26) SHRI UMASHANKAR D. MISTRY 25289300 (230) 25283900
Removal of Encroachment (Eastern Suburbs).
PERSONAL OFFICERS OF MUNICIPAL COMMISSIONER AND
ADDITIONALMUNICIPAL COMMISSIONERS
1) SHRI SUDHIR NAIK 22620251 (3114) 24363517
Personal Secretary to the Municipal Commissioner (I) 22694769 (P)
2) SMT. A.A. JAVDEKAR 22620251 (3152) 25404975
Personal Secretary to the Municipal Commissioner (II) 22621262 (P)
3) SHRI M.R. DESHPANDE 22620251 (2322) 24021690
Personal Secretary to the 22655035 (P)
Addl. Municipal Commissioner (Project)
4) SHRI S.P. SAVANT 22620251 (2321) 26056934
Personal Secretary to the 22623325 (P)
Addl. Municipal Commissioner (W. Subs.)
5) SHRI P.R. SATPUTE 22620251 (2318) 95251-
Addl. Municipal Commissioner (City) 22620489
6) SHRI M.T. KUDTARKAR 22620251 (2330) 28882391
Addl. Municipal Commissioner (E. Subs.) 22620639
PERSONAL ASSISTANTS TO MUNICIPAL COMMISSIONER AND ADDITIONALMUNICIPAL
COMMISSIONERS
1) SHRI T.S. REWADKAR 22620251 (3109) 26243401
P.A. to M.C.(P)
2) SHRI V.G. KOTWAL 22620251 (3101)
P.A. to M.C.(P)
3) SMT. S.C. RANADE 22620251 (2314) 26116797
P.A. to A. M. C. (E. Sub.) 22620149 (P)
4) SMT. P.P. KEDKAR 22620251 (2314) 27469754
P.A. to Addl. M. C. (E. Sub.) 22620149 (P)
5) SMT. K.A. DESPANDE 22620251 (2310/31)
P.A. to Addl. M. C. (W. Sub.) 22620809 (P)
6) SMT. S.S. PATIL 22620251 (2313) 28445458
P.A. to Addl. M. C. (W. Sub.) 22620809 (P)

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 Chapter - 27 Useful Address & Telephone Numbers

7) SHRI S.M. CHAKO 22620251 (2313) 25274555

P.A. to Addl. M. C. (Project) 22623004 (P)
8) SMT. S.S GULVANI 22620251 (2310) 28445458
P.A. to Addl. M. C. (Project.) 22623004 (P)
9) SHRI M.A. WAGHEDEPA.
to Add. Municipal Commissioner (City)
PUBLIC RELATIONS DEPARTMENT
1) DADASAHEB SHIRJATAK 22620251 (2025) 25225892
Public Relations Officer 22621601(P)
2) SHRI SAUDAGAR D. JADHAV 22620251 (2017) 25425316
Dy. Public Relations Officer 22694302 (P)
MUNICIPAL SECRETARY’S OFFICE
1) SMT.MRIDUL 22620251 (2129)
Municipal Secretary (I/C) 22620060 (P)
2) SHRI TUKARAM 22620251 (2130) 24039441
Dy. Municipal Secretary (I)
3) SMT. PUSHPALATA KARISHWAR 22620251 (2140) 24975069
Dy. Municipal Secretary (II)
4) SMT. ALKA R. PAI 22620251 (2152) 26105668
Dy. Municipal Secretary (I)
5) SMT. GEETA U. KEKARE 22620251 (2130) 28652644
Dy. Municipal Secretary (Marathi)
6) SMT. ANITA A. KOTRIS 22620251 (2146) 28991788
Dy. Municipal Secretary (Marathi)
7) SMT. VAISHALI V. PATIL 22620251 2020 28991098
Dy. Municipal Secretary (Marathi)
8) SMT. JANHAVI G. AAREKER 22620251 (2125) 28910134
Dy. Municipal Secretary (Marathi)
9) SMT. MRUDULA M. KULKARNI 22620251 (2157) 28635999
Dy. Municipal Secretary (Marathi)
MAYOR’S OFFICE
1) SMT. DEEPA P. GAVANDALKAR 22620251 (3143) 65725812
Personal Secretary 22620481 (P)
2) SHRI VIJAY R. ANNAREDDY 22620251 (3148) 28337070
Private Secretary 22620470 (P)
3) SMT. PREETI V. SABNIS 22620251 2214 95251
Personal Asstt. 5612212
4) SMT. M.M. KULKARNI 22620251 (2214) 95251-
Officer (_______) (P) 5612212
General Administartion Department (DPAR)
1) SHRI S.J. BABAR 22620251 (2609) 2891329
Chief Personnel Officer 22620217 (P)

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Chapter - 27 Useful Address & Telephone Numbers

2) SHRI V.N. GAIKWAD 22620251 (2618) 23010848

Jt. Chief Personnel Officer (Backward Class) 22655785 (P)
3) SHRI T.N. KAMBLE 22620251 (2610) 23000891
Jt. Chief Personnel Office (B. C. Cell) 22620329 (P)
4) ___________________________ 2620251 (2608) 23010848
Jt. Chief Personnel Office 22620329 (P)
5) SMT. A.A. BANDI VADKAR 22620251 (2565) 28615591
Administrative Officer (_______)
6) SMT. A.A. TILLU 22620251 (2614) 25606596
Organisation & Method Officer 22620329 (P)
Chief Labour Officer
1) SHRI MOHAN SHANKARRAO PHANSE 22620251 (2604) 24928202
Chief Labour Officer 22621749 (P) 9323214252
2) SMT. PRATIBHA PHULSUNDER 22620251 (2600) 25470327
Jt. Chief Labour Officer (City) 22620752 (P)
3) SMT. SHUBHDA R. KAMTHE 26404268 (P) 24945132
Jt. Chief Labour Officer (W/S)
4) SHRI YOURAJ D. BHISE 25753272 (247) 9551-
Jt. Chief Labour Officer (Eastern Subs.) 2403485
Municipal Chief Auditor
1) SMT. P.C. PISOLKER 22620251 (3221) 24921501
Muncipal Chief Auditor 22620680 (P) 9820702541
2) SHRI K.T. SALIAN 22620251 (3220) 27860131
Dy. Municipal Chief Auditor Head Office (W.S.S.D.)
3) SHRI M.Y. LAWATE 22620251 (3242) 28064998
Dy. Municipal Chief Auditor Head Office (Expenditure) 22670683
4) SHRI P.G. PATEL 22618801 (136) 25788294
Dy. Municipal Chief Auditor (Palton Road) 22678163 (P)
5) SHRI A.R. DAHAKE 25283900 (307) 25610311
Dy. Municipal Chief Auditor E. Subs. (Chembur)(P)
6) SHRI M.A.E. MEMAN 22856262 (446) 23827675
Dy. Municipal Chief Auditor BEST(Colaba) 22024446 (P)
7) SHRI R.M. VANGE 24113163 (P) 24925002
Dy. Municipal Chief Auditor Educational School (Parel)
8) SHRI A.R. VARADE 26421271 (222) 28280288
Sr. Audit Officer W. Subs. (Bandra) 26441847 (P)
9) SHRI U.G. MOGARE 28615916 (310) 26360614
Sr. Audit Officer R/S Ward Kandivali(W.S.S.D.) 28018613 (P)
10) ___________________________ 25167524 (P) 27457263
Sr. Audit Officer Ghatkopar Yard (W.S.S.D.)
11) SHRI M.N. PATIL 24182035 (P) 95251-
Sr. Audit Officer, Hospitals Poinbawadi School (Parel) 24444141
12) SHRI A.H. MEER 22618801 (138) 26347640
Sr. Audit Officer (Octroi) (Palton Road)

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 Chapter - 27 Useful Address & Telephone Numbers

13) ___________________________ 22620251 (3215) 28973052

Sr. Audit Officer (P.P.Cell )(Head Office)
14) SHRI H.D. SHIRWADKAR 24113163 (P) 25679813
Dy. Sr. Audit Officer Poinbawadi School (Parel)Slum Improvement/Estate

Accounts and Audit

1) SHRI BHAURAO P. PATIL 22620251 (2207) 28671042
Chief Accountant (Finance) 22621441 (P)
2) SMT. RANJANA J. SONAWANE 22620251 (2209) 24934607
Chief Accountant (Treasury) 22621191 (P) 9820739430
3) SHRI SHIVAJIRAO T. MARATHE 22620251 (2205) 28986197
Test Audit & Vigilance Officer 22620106 (P) 982072519
4) ___________________________ 26421271 (201) 25601614
Dy. Chief Accountant (W.S) 26424998 (P)
5) SHRI RAMBHAU B. DHUS 24136051 (2011) 28698816
Dy. Chief Accountant (Hospital) 24123756 (P)
6) SHRI KAMLAKAR S. PELANKAR 22620251 (2208) 27353583
Dy. Chief Accountant (Expenditure) 22620555 (P)
7) SHRI PRAKASH KHARAT 22620251 (3123) 24919535
Dy. Chief Accountant (City) 22621242 (P)
8) SMT. ARCHANA C. THOKE 22620251 (2657) 25406633
Dy. Chief Accountant (Estt-I) (DPAR) 22623075 (P)
9) SHRI KAVALCHAND V. BARVE 22620251 (3210) 24473805
Dy. Chief Accountant (Education Fund) I/C 22621598 (P)
10) SMT. NEELIMA V. VIRKA 22620251 (312) 25900281
Dy. Chief Accountant (P.F.Pension) I/C 22611874 (P)
11) SHRI BALAJI L. LAKHAN 22618801 (139) 23060526
Dy. Chief Accountant (Octroi) I/C (P)

Accounts and Audit (W.S.S.D.)

1) ___________________________ 22620251 (2342) 28830895
Chief Accountant 22620517 (P)
2) ___________________________ 22620251 (2335) 28827267
Dy. Chief Accountant (Admn.) 22692193 (P)
3) ___________________________ 22620251 (2333) 24961194
Dy. Chief Accountant (Internal Audit) 22641977 (P)
4) ___________________________ 22620251 (2332) 2887108
Dy. Chief Accountant (Projects) 22692187 (P)
5) ___________________________ 25230591
Dy. Chief Accountant
6) ___________________________ 22620251 (2336) 2560414
Dy. Chief Accountant (Accounts) 22641978 (P)

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Chapter - 27 Useful Address & Telephone Numbers

Chief Officer (Enquiry)

1) SHRI RANGNATH RAVJI DASHMANE 22620251 (3028) 25236969
Chief Officer 22620541 (P)
2) SHRI SHRIKANT SHANKAR KHARE 22620251 (P) 25687950
Jt. Chief Officer
3) SHRI PRAKASH M. KUDARE 24212776 (372) 26451322
Dy. Chief Officer 24220105
4) SHRI RAMESH D. DANANE 24305031 (372) 9324981610
Dy. Chief Officer Zone-II 24224939 (P)
5) SHRI NARENDRA C. HATKAR 26421271 (2663) 95250-
Dy. Chief Officer Zone-III 26428017 2308299
6) SMT. SHEELA M. VASHI 26239165/66 (372) 26820919
26289401
7) SHRI SONU J. PANDHERMUSHE 26505103/09 (303) 26673556
Dy. Chief Officer Zone-V & VI 26501570
Assessment & Collection Department
1) SHRI BHIMASHANKAR S. UMBRAJE 22620251 (3028) 28412899
Assessor & Collector 22621936 (P)
2) SHRI V.T. DORE 22620251 (P) 65294066
Jt. Assessor & Collector 22621936
3) SHRI H.M. NAIK 22620251 (372) 26820662
Dy. Assessor & Collector (City) 22617802
4) SHRI M.G. THAMHANKAR 25124203 (372) 25604347
Dy. Assessor & Collector (E.S.) 25106249 (P)
5) SHRI N.A.A.R. PATHAN 26421271 (2663) 28953396
Dy. Assessor & Collector (W.S.) 26427962
6) SHRI S.G. DHOLE 22620251 (3009) 55982928
Dy. Assessor & Collector (Computer) 22690379
7) SHRI BHIMASHANKAR UMBARJE 22618801 28412899
Dy. Assessor & Collector (Octroi H.O.) 22658702 (P)
8) SHRI A.P. MANSUKH 22620251 (307) 26074396
Dy. Assessor & Collector (Octroi/Ref) (P)
9) SHRI A.G. PATIL 28932589 2470120
Dy. Assessor & Collector (Octroi/Dahisar Naka) 28961378
10) SHRI L.G. SHINDE 25601758 25369093
Dy. Assessor & Collector (Octroi/L.B.S. Marg) 25690708
11) SHRI S.N. PHANSEKAR 25329916 25232575
Dy. Assessor & Collector (E.E Highway Octroi Naka) 25329787
12) SHRI V.D. ZORANDE 25564104 95251-
Dy. Assessor & Collector (M.P.H. Octroi Naka) 25570473 2484180
13) SHRI G.T. MANDVE 22618801 (302) 2260913
Dy. Assessor & Collector (Vigilance) 25965699 25369093
14) SHRI V.P. PENDERE 22620251 (3054) 28975683
Asstt. Assessor & Collector (P.A. to A&C) 22620226

510 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 27 Useful Address & Telephone Numbers

EDUCATION SECTION
22620251 (3038) 22674111 (P)
1) SHRI NEMCHAND K. SHITOLE 24142342/44 (201)
Education Officer 24145922 (P) 9820703195
2) SHRI SHOBDHA PARKAR 23007372
Dy. Education Officer (Zone 1 & 2) 9833770703
3) SHRI B.R.F. REHMAN 26236186 (9190)
Dy. Education Officer (Zone III) 9833770704
4) SMT. RACHNA CHAVAN 26652367
Dy. Education Officer (Zone IV) 9833770705
5) SHRI ABHASAHEB JADHAV 25288379
Dy. Education Officer (Zone - V) 9833770706
6) SHRI BHANUDAS BORADE 25094161 95251-
Dy. Education Officer 98337707 532202700
ENGINEERING UNIT
City Engineer
1) SHRI P.D. NADKARNI 22620251 (2558/67) 26356579
City Engineer 22620617 (P) 9820708931
2) SHRI V.K. DESHPANDE 23081471 (26) 9820543914
Dy. C.E. (B.C.) City 25069104
3) SHRI P.G. BAGUL 26421271 (26) 24960967
Dy. C.E. (B.C.) Subs. 25126525
4) SHRI P.V. DESAI 24912537 9869123553
Dy. City Engineer (Bridges) 9820214530
DY. CITY ENGINEER (PLANNING AND DESIGN)
1) SHRI C.K. VATWE 22620251 (2535) 25424979
Dy. City engineer (City) 22620494 (P)
2) SHRI A.V. PALKAR 22620251 (2550) 28061543
Dy. City Engineer (Subs.)
MUNICIPAL ARCHITECT (PLANNING, DESIGN AND DEVELOPMENT)
1) SHRI RAMAKANT V. PANCHAL 22620251 (2562)
Municipal Architect (City) 24130288
2) SHRI RAGUVIR V. BHAVSAR 22620251 (2568) 28060988
Dy. Municipal Architect (City)
3) SHRI RAMAKANT V. 22620251 (2562) 24130288
Dy. Municipal Architect (W.S.)
4) SHRI S.S. BORADE 22620251 (2569) 28607479
Dy. Municipal Architect (E.S.) I/c
5) SMT. L.A. GUPTA 22620251 (2500) 26462952
Dy. Municipal Architect (Special Project)

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 511
Chapter - 27 Useful Address & Telephone Numbers

CHIEF ENGINEER (DEVELOPMENT PLAN)

1) SHRI JAYWANT 22620251 (2424) 26827065
Chief Engineer 22620075 (P)
2) SHRI S.S. THORAT 22620251 (2410) 25633895
Dy Chief Engineer - I 22620075
3) SHRI S.G. JOSHI 22620251 (2431) 22615217
Dy. Cheif Engineer - II 28982951
DY. CHIEF ENGINEERS (BUILDING PROPOSALS)
1) SHRI A.S. KALE 23081417 (175) 21639313
Dy. Chief Engineer City (Zone-I) 23084195 (P)
‘E’Ward Office Building, Byculla,Mumbai - 400 008.
2) SHRI V.L. JOSHI 26421271-75
Dy. Chief Engineer, Western Sub. (Zone-II) 26423378 (P)
Building Proposals (H to R Wards) 9867372021
R.K.Patkar Marg, Bandra
(W),Mumbai - 400 050.
3) SHRI M.B. JOG 25116840 (343) 25602191
Dy. Chief Engineer, (E.S.) 25166728 (P)
Municipal Work Shop Building, 4th Floor,
Pant Nagar, Ghatkopar (E), Mumbai - 400 077.
CIVIC TRAINING INSTITUTE AND RESEARCH CENTER, BORIVALI
1) SHRI VIJAY N. GODBOLE 28974642 (201) 28977561
Chief Engineer 28974587 (P)
28971593 Fax 27993708
26839578 9869280135
CHIEF ENGINEER (ROADS)
1) SHRI S.D. VATKAR 22620251 (2631) 26230056
Chief Engineer 22620998 (P) 9820171404
2) SHRI D.L. SHINDE 24372868 (2631) 25332684
Dy. Chief Engineer (City) 24374351 (P) 9322298161
3) SHRI S.D. VATKAR 26287270 (P)
Dy. Chief Engineer (W.S) 26230056 9820171404
4) SHRI S.S. KORLEKAR 25673788 (P) 25129337
Dy. Ch. Engineer (E.S) 25121495 9869022175
5) SHRI A.D. NAGARKAR 24914082 (121) 25891028
Dy. Chief Engineer (Traffic) 24983443 (P) 9322790498
CHIEF ENGINEER (MECHANICAL AND ELECTRICAL)
1) SHRI P.K. CHARANKAR 23062051-54 (201) 25618175
Chief Engineer 23061780 (201) 23072540
(P)
(Fax) 23018472

512 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 27 Useful Address & Telephone Numbers

2) SHRI PRAKASH A. SALUNKE 23083051-53 (301) 28980819

Dy. Ch. Engineer (City) 23011974 (P)
3) SHRI A.V. JOG 23062051-54 (202)
Dy. Ch. Engineer (Subs). 23000979 (P)
22613889 (Fax) 23018472
CHIEF ENGINEER (STORM WATER DRAINS)
1) SHRI D.S. PALSHIKAR 23062051-52 (301) 26839996
Chief Engineer 23061735 (P)
2) SHRI D.S.GHORPADE 23062051-52 (229) 95251-
Dy. Chief Engineer (City) (Central Control) 23015817 (P) 2430985
WATER WORKS DEPARTMENT
1) SHRI R.R. HARINAME 22620251 (2004) 23615309
Hydraulic Engineer 22620025 (P) 9869423792
2) SHRI M.B. ALMELKAR 25436612 (130)
Dy. Hydraulic Engineer (City)(P) 9869423957
3) SHRI S.V. KHOLE 26281226 (358)
Dy. Hydraulic Engineer (W.S) 26825881 (P) 9869423985
4) SHRI M.M. KAMLE 28367900 (116)
Dy. Hydraulic Engineer (E.S) 25136376 (P) 9869425341
5) SHRI K.V. GOKHALE 22620251 (2035)
Dy. Hydraulic Engineer (Constn.) 65072691 (P) 9869423926
6) ___________________________ 25153249/50 (109) 26238794
Dy. Hydraulic Engineer (Maint). 25128149 (P)
7) ___________________________ 25341905
Dy. Hudraulic Engineer (Operations) 25346055 (P)
8) SHRI S.D. BORGARKAR 9820702594 95251-
Dy. Hydraulic Engineer (Pise-Panjarpur Complex) 25365178 280081
9) ___________________________ 222620251- 2007 26115222
Dy. Hydraulic Engineer (P & C) 22626875 (P)
10) ___________________________ 22620251- 2033 24934995
Ex. Engineer (Personal) to Hydraulic Engineer
CHIEF ENGINEER (WATER SUPPLY PROJECTS)
1) SHRI PRAMOD K. CHARANKAR 22620251 (201) 25618175
Chief Engineer I/c 26685824 (P) 9820702523
2) SHRI ARUN JADHAV 250350649 (P) 28844944
Dy. Chief Engineer (C.C)
3) SHRI PRADEEP R. AJGAVKAR 25403160
Dy. Chief Engineer C- I 25216107

CHIEF ENGINEER (COMMON SERVICES)

1) ___________________________ 24948604-20 12882711
Chief Engineer 24820919 (P)
2) ___________________________ 24947638 -203 2513986
Dy. Chief Engineer (S.P.)I 24920959 (P)

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 513
Chapter - 27 Useful Address & Telephone Numbers

3) ___________________________ 24948604 -202 2494028

Dy. Chief Engineer (M&E). C. S. 24920926 (P)
CHIEF ENGINEER (SEWERAGE OPERATIONS)
1) SHRI D.R. MOHODE 24948604 (201) 24911819
Chief Engineer 26685824 (P)
2) SHRI D.S BHUJBAL 23738948 (100) 25613433
Dy. Chief Engineer (City) 23782826 (P) 23782826
9833539003
3) SHRI D.R. MOHOLE 25220347/8 (300)
Dy. Chief Engineer, (S. O.) E/S 25241313 (P) 9833539001
4) SHRI AHMED KARIM 26368650 (727)
Dy. Chief Engineer, (S. O) W/S 26318681 (P) 9833539004
5) SHRI P.S. PAHADE 24960756 (21) 24913999
Dy. Chief Engineer (P & C) 24946713 (P) 24940053
9833539002
CHIEF ENGINEER (SEWERAGE PROJECTS)
1) SHRI RATNAKAR R. HARINAME 23062051-54 (237) 26315309
Chief Engineer I/c 23063951 (P)
(Fax) 23601563
9820702520
2) SHRI S.V. SASTE 23062051-54 (338) 23080041
Dy. Chief Engineer I (P)
SHRI P.P. JOSHI 24112431 (346) 26205738
Dy. Chief Engineer (Construction)
MUMBAI SEWERAGE DISPOSAL PROJECT
1) SHRI R.R. HARINAME 26110361 (225) 26351309
Chief Engineer I/c (Fax) 26154040
2) SHRI V.A. SAWANT 26422785 (350) 24011887
Dy. Chief Engineer – I 26401621
28910335
3) SHRI D.M. KANAVIA 36116361 (223)
Dy. Chief Engineer – II 26616359
26233520

DY. CHIEF ENGINEER (M & E) SEWERAGE PROJECT

1) SHRI SURESH M. JAZURIKAR 26422785 24322092
Dy. Chief Engineer 26514260 (Fax) 26514249
PROJECT PLANNING & CONTROL CELL
1) SHRI ASHOK B. KULKARNI 26160396 25500387
Dy. Chief Engineer 24222131
24380572 (P)

514 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 27 Useful Address & Telephone Numbers

DY. CHIEF ENGINEER (Privatisation Initiative Cell)

1) SHRI B.V. SHINDE 22620251 -2546 25835552
Dy. Ch. Engineer (P.I. Cell) 22620218 (P)
DY. CITY ENGINEER (CIVIL) ENVIRONENTAL
1) ___________________________ 24935688/93- 300 25618401
Dy. City Engineer 24923462 (P)
PUBLIC HEALTH DEPARTMENT
1) DR. JAYRAJ G. THANEKAR 22620251 (2640)
Executive Health Officer 24973522 9820702518
2) DR. ARUN R. BAMNE 24901168
Dy. Executive Health Officer (H.Q. & Zone – II) 9833898684
3) DR. ANIL A. BANDIVALKAR 24135541
Dy. Executive Health Officer (Zone – IV) 26835066 9833898680
4) DR. KIRAN E. HARSORA 24182355
Dy. Executive Health Officer (TB & Zone- I) 23676649 9833898682
5) DR. SHRIDHAR KUBLE 24150158 25397257
Dy. Executive Health Officer (Z-VI) (Cells) 25369368 9833898685
6) ___________________________ 23080486 24973522
Dy. Executive Health Officer (Zone-III) 23005175 26354181
7) ___________________________ 24135541 95251-
Dy. Executive Health Officer (Zone – III) 484498
8) ___________________________ 22620588 28971107
Asst. Health Officer (P) & (AIDS)
9) DR. (SMT.) PADMAJA S. KESKAR 24128193
Asst. Health Officer (Schools) 28971107 9833898697
10) SHRI DEEPAK ARSUL 22619206
Insecticide Officer I/C 26499244 9820453424
ESTATE AND LAND MANAGEMENT
1) SHRI PRAKASH K. THORAT 22618104/5 24929883
Asst. Commissioner 226133712
2616094 (P)
MUNICIPAL PRINTING PRESS
1) SHRI KIRAN B. VANJARI 23094177 28625264
Manager 23094126 24935115
23094147 9820702606
(Fax) 23095052
2) SHRI KISHOR P. SURATI 23094126
Asst. Manager 23094147
28683075
3) SHRI A.S. NAIL 22675811 95251-
(Rota) Printing Dep. 9867330858 2402398

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 515
Chapter - 27 Useful Address & Telephone Numbers

GARDENS AND ZOO

1) SHRI P.A. NARINGRAKAR 23725799 -21 23724057
23723578 (P)
23742162 (Fax) 9820703194
DR. BHAU DAJI LAD MUSEUM
1) ___________________________ 23757943 23703598
Curator
MUMBAI FIRE BRIGADE
1) SHRI KIRAN A. KADAM 23076111/13 22820932
Chief Fire Officer 23086181/82 (P) 23074923
(Fax) 23076183
2) SHRI VITHBA H. NAIK 23076111/13 82 26286566
Jt. Chief Fire Officer 230861811 9821381404
3) SHRI KIRAN A. KADAM 230476111/13 22820932
Dy. Chief Fire Officer 23086181/82 9820052768
4) SHRI ANIL V. SAWANT 28245697
Dy. Chief Fire Officer 28210940/41 9869046446
5) SHRI ATMARAM R. YADAV 28210940/41 22666076
Dy. Chief Fire Officer 9879230382
6) SHRI DEEPAK GAYTHONTE 28210940/14 56826800
Dy. Chief Fire Officer 9821436526
DEONAR ABATTOIR
1) DR. R.S. RENKE 25563285-66-301 27717143
General Manager 25515699 (P) 26560269
2) DR. S.T. KALKAR 25563285-88-303 25219541
Dy. General Manager
SECURITY DEPARTMENT
1) SHRI P.G. SAWARDEKAR 24922772-216 22921757
Chief Security Officer 24986328 (P) 9820702532
(Fax)
2) SHRI SHRIKRISHNA D. KULKARNI 24922772 24971303
Co-Chief Security 24922616 (P) 9833578900
3) SHRI MUZATRULLA H. KHAN 26368512 (P)
Co-Chief Security 9833578949
VIGILANCE OFFICER (SPECIAL DUTY)
1) CHIEF SENIOR VIGILANCE OFFICER 3106 24371880
Vigilance Department (P) 23016518
Mumbai Municipal Corporation, Cement Godown,
N.M. Joshi Road, Bakri Ada, Byculla, Mumbai – 400 011.
2) ___________________________ -3105 28347297
Dy. Vigilance Officer (P)

516 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 27 Useful Address & Telephone Numbers

DISASTER CONTROL/CENTRAL CONTROL ROOM

1) SHRI VILAS VAIDYA 22694725 -27 24081341
Chief Officer 22679926 (Fax) 9820702550
INTERNATIONAL RELATIONS WING
1) SHRI JOGDISH V. DAVE 22620251 -3001 24308799
Chief Liason & Protocol Officer 22671653 (P) 9820702900
2) SHRI MAHESH L. NARWEKAR 22620251 -3015 26846555
Liason & Protocol Officer 22624240 (P)
22621020/0470 9820702525

LEGAL DEPARTMENT
1) SHRI SHABBIR H. UDJJOINWALA 22620251 -2231 23054764
Law Officer 22674230 22620687
22674230 (Fax) 982077979
2) SHRI V.K. KHATTU 22620251 -2243 23054764
Jt. Law Officer I/c 28937541 (Fax) 22620687
LICENCES DEPARTMENT
1) SHRI BHASKAR S. GHOLAB 22618801 -128 25631737
Superintendent of Licenses 22617653 (P)
2) SHRI VASANT D. GURAV 22618801 -129 23089535
Dy. Superintendent of Licenses (W-SUB) 22621538 (P)
3) SHRI S. N. AMBERKAR 22618801 -129 25613614
Dy Superintendent Of Licenses 22621538
4) SHRI SURESH D. KHARATE 28725168
Dy. Superintendent of Licenses 22621538
MARKETS DEPARTMENT
1) SHRI ANAND L. WAGRALKAR 23401853/54 -216 23415810
Asst. Commissioner (Market) 24982184 (P) 9820702622
SHOPS AND ESTABLISHMENTS
1) SHRI MOHAN BABLI RANSING 23616961 (P) 25232021
Chief Inspector 23635390 9820814620
SOLID WASTE MANAGEMENT
1) SHRI RAMKRISHNA R. MARKANDEYA 22618801 -100 24923054
Chief Engineer 22612228 (P) 9820702521
2) SHRI D.L. SADEKAR 24935687 9828821961
Dy. Chief Engineer (City) 24944372 9820073514
3) SHRI V.M. KOLEKAR 26182251/56 24980657
Dy. Chief Engineer (W. Subs) 26182253-54 9820702597
4) SHRI K.P. PAREKH 25138976
Dy. Chief Engineer (E. Subs) 9820702595

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 517
Chapter - 27 Useful Address & Telephone Numbers

CHIEF ACCOUNTANT OF STORES

1) SMT. RANJAN J. SONAVNE 23083161 23087692
Dy. Chief Engineer (Stores) 23016518 (P) 23084332
9820739430
VIGILANCE CELL – ENGINEERING(Civil, Mech. & Elect. And Stores)
1) SHRI P.P. KULKARNI 23062051 -251 25334103
Chief Engineer 23016518 (P)
2) SHRI S.V. JOSHI 23062051 -253 26827130
Dy. Chief Engineer (Stores) 23016517 (P)
PLANNING SECTION
1) SHRI ANAND L. WAGRALKAR 22618801 -228 24982184
Asstt. Municipal Commissioner I/c 22692116 (P)
MUNICIPAL MEDICAL EXAMINERS
1) ___________________________ 24134560 -369 24920190
Head of Center & Lady Muni. Medical 24150235 (P)
Examiner (City) F/South Ward Dispensary,Parel,
Mumbai – 400 012.
2) DR. S.D. MISHRA 24303316
Head of Center & Lady Muni. Medical 26420131 (P)
Examiner (Western Subs.) I/c. K. B. Bhabha 26426346 (Fax)
Hospital, Bandra (W), Mumbai – 400 050. 9820935669
3) DR. V.V. SHUKLA 25127372 25101505
Mun. Medical Examiner (Eastern Suburbs) 9820935643
Rajawadi Hospital, Ghatkopar (E)

BMC laws are such that even if you want to break a

wall in your flat you require BMC permission. Their is

a possibility that in every society some member might

have broken one wall or another. Our interior designer

friends too suggest about shifting of walls to facilitate

optimum use of flat. In reality this permission is not

taken from BMC in quite a few cases.

518 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 27 Useful Address & Telephone Numbers

(Y) ADDRESS OF BANKS WHERE STAMP DUTY CAN BE PAID

SR. NO. NAME ADDRESS TELEPHONE

1 BOI SHAREHOLDING LTD. Stock Exchange rotunda Building, Ground Floor, 22723626
Ambalal Doshi Marg, Fort, Mumbai - 400 001.

2 BANK OF RAJASTHAN, Golden Corner, Pali Road, Bandra (W), 232639753

Mumbai - 400 050.

3 BANK OF RAJASTHAN B-6, Ground Floor, Lok Milan, Chandivali, Andheri 28477919
(E), Mumbai - 400 072.

4 THE COSMOS CO.OP. BANK Saraswati Niwas, Plot No. 45, TPS-1 CTS No.807 24455114
A, Hanuman Road, Vile Parle (e),
Mumbai - 400 057.

5 IDBI BANK LTD. Central Processing Unit, Central Road, Elemacch

Building, Plot No.82/83, Rd.NO.7, Street No.15,
M.I.D.C. Andheri (E), Mumbai - 400 093.

6 BANK OF RAJASTHAN, 195, Kalbadevi Road, Mumbai - 400 002. CLOSED

7 BANK OF RAJASTHAN 18/20, Kawasji Patel Street, Fort, 22841784

Mumbai - 400 001.

8 ICICI BANK LTD. 30 Mumbai Samachar Marg, Fort, 26531414

Mumbai - 400 001.

9 HDFC BANK LTD. Legal Department, Kamala Mills Compound, 24988484

Lower Parel, Mumbai - 400 013

10 HDFC BANK LTD. A Wing, Tradestar Building, J.B.Nagar, Andheri (E), 22656904
Mumbai - 400 059

11 BANK OF RAJASTHAN 148, Garodia Nagar, Ghatkoper (E), 25061364

Mumbai - 400 077.

12 BANK OF RAJASTHAN Twin Towers, Lokhandawala Complex, Versova, 26362696

Andheri(W), Mumbai - 400 053.

13 MSSIDC Krupanidhi, 9 Walchand Hirachand Marg, Ballard 22611121

Estate, Mumbai - 400 001.

14 MSSIDC Krupanidhi, 9 Walchand Hirachand Marg, Ballard 22566904

Estate, Mumbai - 400 001.

15 MSSIDC Krupanidhi, 9 Walchand Hirachand Marg, Ballard 22611121

Estate, Mumbai - 400 001.

16 HDFC BANK LTD. Sandoz House, Worli Branch, Worli,

Mumbai - 400 018.

17 BANK OF RAJASTHAN Vishal Apartments Shopping Centre, Andheri Kurla 22656904

Road, Andheri (E), Mumbai - 400 069.

18 BANK OF RAJASTHAN Raghuvanshi mills compound, 11/12, Senapati 24924864

Bapat Marg, Lower Parel (w), Mumbai - 400013.

19 MSSIDC Krupanidhi, 9 Walchand Hirachand Marg, Ballard 26611121

Estate, Mumbai - 400 001.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 519
Chapter - 27 Useful Address & Telephone Numbers

20 MSSIDC Krupanidhi, 9 Walchand Hirachand Marg, Ballard 26611121

Estate, Mumbai - 400 001.

21 MSSIDC Krupanidhi, 9 Walchand Hirachand Marg, Ballard 26611121

Estate, Mumbai - 400 001.

22 CITIZEN CREDIT BANK LTD. Helena Apartments, 57, Mt. Carmel Road, Bandra (W), 24300629
Mumbai - 400 050.

23 UNION BANK OF INDIA Planning & Development Dept., 66/80, Mumbai 22674938
Samachar Marg, Fort, Mumbai - 400 023.

24 ICICI BANK LTD. Krystal Building, Water - Fielf Road, Bandra(W), 22627600
Mumbai - 400 050.

25 INDIAN BANK Mumbai Fort Branch, United India Building,Sir P.M. Rd. 22664633/
Fort, Mumbai - 400 001. 4933

26 INDIAN BANK 11/12, Radha Krishna Niwas, N.C. Kelkar Rd. Dadar 25233231
(W), Mumbai - 400 028.

27 INDIAN BANK 482,Garden View, M.M.C. Rd. Mahim,

Mumbai - 400 016.

28 INDIAN BANK D. K. Sandu Marg Branch, 8c/32, D. K. Sandu Marg, 24455617

Chembur, Mumbai - 400 071.

29 ICICI BANK LTD. Plot No. 98, A-B Pratap Palace, J.N. Rd, Mulund (W), 25932660
Mumbai - 400 080.

30 MSSIDC Krupanidhi, 9 Walchand Hirachand Marg, Ballard 26611121

Estate, Mumbai - 400 001.

31 HDFC BANK LTD. 170/171,Anchorage Building,Central Avenue, 28561818

Chembur, Mumbai - 400 071.

32 JANATA SAHAKARI BANK Keni Building, S.K.Bole Rd. Opp.Bombay Film 24453258
Laboratory, Dadar (W), Mumbai - 400 028.

33 BANK OF INDIA 70/80,M.G. Rd. Fort, Mumbai - 400 023.

34 ICICI BANK LTD. Elmac House, Lower Parel, Mumbai - 400 013. 22627600

35 ICICI BANK LTD. Galleria Shopping Mall, Hiranandani Gardens, Powai, 22655284
Mumbai - 400 076.

36 ICICI BANK LTD. Abhilasha-1,Punjabi Lane, Borivali (W), 28904461

Mumbai - 400 092.

37 THANE BHARAT SAHAKARI Suffire Archade, Beind Sonal Sejal Jewellers, M.G. 25408076
BANK Road. Rajawadi, Ghatkoper (E), Mumbai - 400 077.

38 IDBI BANK LTD. Industrial development bank of india ltd., Mittal court 22249045
“A” Wing, 2nd Floor, Nariman Point, Mumbai - 400 021.

39 BANK OF INDIA P.B.No.7603, S.V.Rd., Malad W.

Mumbai - 400 064. 28820097

40 C.K.P. BANK 7/8, Vijay Nagar Bidg. M.C.Jawale Marg, Dadar,

Mumbai - 400 028. 24328677

520 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 27 Useful Address & Telephone Numbers

41 THE GREATER BOMBAY Bhoomi Apt. Building No.8 Dahanukar Wadi, Sector 22075315
APNA SAHAKARI BANK 4, Panchsheel Enclave, Kandivali (W),
Mumbai - 400 067.

42 THE GREATER BOMBAY Apna Bank Bhavan, Dr. S. S. Road, Rao Road, Parel, 24174860
Mumbai - 400 012.

43 DENA BANK Unit No.G-1, Wing B Silver Astra Apt. J.B.Nagar, 22655586
Andheri (E), Mumbai - 400 059

44 DENA BANK Capital Market Branch, 17, Horniman Circle, 22661206

Mumbai - 400 001.

45 THE GREATER BOMBAY Khimji Palace, Hill Road, Bandra (W), 26425809
Mumbai - 400 050.

46 THE MUMBAI DIST. CO.OP. Naoraji House, N.C. Narielwala, Agiary Trust
BANK Building, Dadar, Mumbai - 400 014.

47 THE MUMBAI DIST. CO.OP. Purv Deep CHS Ltd., Mandpeshwar Road, Borivali 22617154
BANK (w), Mumbai.

48 INDUSIND BANK Yashwantrao Chavan Narya Sankul, Opp. Bombay 22617154

Glass Works, J.K. Sawant Marg, Mahim (w),
Mumbai - 400 016.

49 ICICI BANK LTD. Shop No.2, Ground Floor, Atlanta, Nariman Point, 22022404
Mumbai - 400 021.

50 BOI SHAREHOLDING LTD. Runwal Residency, D.K.Sandhu Marg, Chembur (E), 25236770
Mumbai - 400 071.

51 IDBI BANK Ground Floor, Rotunda Building, A. D. Marg Fort, 22723626

Mumbai - 400 001.

52 THE SARASWAT CO. OP. Central Processing Unit, Central Rd. Elemacch 24909045
BANK Build. Plot No. 82/83, Rd No.7, Street No.15,
M.I.D.C. Andheri (E), Mumbai - 400 093.

53 THE SARASWAT CO. OP. 19/21, Bombay Mutual Chamber, Ambalal doshi 23020127
BANK Marg, Fort, Mumbai - 400 001.

54 THE SARASWAT CO. OP. Shiv Shakti Inds. Est., L.B.S. Marg, Ghatkopar (w),
BANK Mumbai - 400 086.

55 THANE BHARAT SAHAKARI Bldg. No.2, Topiwala Wadi, Swami Vivekanand 28720950
BANK Road, Goregaon (w), Mumbai - 400 062.

56 MAHARASHTRA STATE CO.OP. Thane Bharat Sahakari Bank Ltd. Mulund Branch, 25429432/
BANK Keshav Bhuvan, Mahatma Gandhi Rd, Near Rail. 33
Station, Mulund(W), Mumbai - 400 080.

57 MAHARASHTRA STATE CO.OP. Sir Vithaldas Thackersey Memorial Bldg., 9, 22876020

BANK Maharashtra Chamber of Commerce Lane, Fort,
Mumbai - 400 001.

58 ICICI BANK LTD. Sir Vithaldas Thackersey Memorial Bldg., 9, 22876020

Maharashtra Chamber of Commerce Lane, Fort,
Mumbai - 400 001.

59 ICICI BANK LTD. I.C.I.C.I. Bank Ltd, Raja Bahadur Mansion, 30, 22611138
Bombay Samachar Marg, Fort, Mumbai - 400 001.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 521
Chapter - 27 Useful Address & Telephone Numbers

60 ICICI BANK LTD. I.C.I.C.I. Bank Ltd. Shagun Mall, Film City Rd. 22611138
Goregaon (E), Mumbai - 400 063.

61 AKOLA URBAN CO.OP BANK I.C.I.C.I. Bank Ltd. Kadamgiri Complex, Hanuman Rd,
Vile Parle (E), Mumbai - 400 057.

62 MANDVI CO.OP. BANK Akola, Kalbadevi Branch, 77/79, Vitthalwadi, 22453850

Kalbadevi, Mumbai

63 UNION BANK OF INDIA 129-133, Vyapar Bhavan, 1st fl., 49, P.D mello Rd., 23759016
Carnac Bunder, Mumbai - 400 009.

64 APNA SAHAKARI BANK 28/A, Hill Road, Bandra(w), Mumbai - 400 050. 26422756

65 THE NORTH KANARA Devkripa, Govindaji Keni Rd. Naigaon, 24174860

BANK Mumbai - 400 014.

66 THE GREATER BOMBAY 2, Zapura, Sahitya Sahawas, Kalanagar, Bandra (e), 26754000
Mumbai - 400 051.

67 THE GREATER BOMBAY Sea Pearl Apts., Off. J.B. Road, Opp. Pratap Colony, 7 22413642
Bunglows, Andheri (w), Mumbai - 400 058.

68 UTI BANK LTD G.B.C.B. House, 89, Bhuleshwar,

Mumbai - 400 002.

69 UTI BANK LTD. Court Chambers, 35, Sir Vithaldas Thackercy Marg, 22007703
New Marine Lines, Mumbai - 400 020.

70 THE MUMBAI DIST. CO.OP. Nand Bhavan, Sodawala Lane, Borivali (w), Mumbai - 6248178
BANK 400 092.

71 THE MUMBAI DIST. CO.OP. Govardhan Krupa, Joshi Lane, Tilak Road, 25158240
BANK Mumbai - 400 077.

72 THE MUMBAI DIST. CO.OP. Laxman Zula, Infront of Municipal Garden, J.P.Rd.,
BANK Near Navrang Cinema, Andheri (W),
Mumbai - 400 058.

73 THANE JANATA SAHAKARI “Mumbai Bank Bhavan”, 207, Dr. D.N.Rd., 22617026
BANK LTD. Mumbai - 400 001.

74 THE MUMBAI DIST. CO.OP. Vishwanath Bhavan, Corner of Nehru Road & 26536820
BANK P.M.Road, Vile Parle (e), Mumbai - 400 057.

75 THE MUMBAI DIST. CO.OP. Prasad Build, Dr. Sarojini Naidu Road, 22617154
BANK Mumbai - 400 080.

76 ABN AMRO BANK LTD. Akhalvaya Build., Dr. S.S.Rao Rd., Ganesh Lane, 24710379
Lalbaug, Mumbai - 400 012.

77 CITIZEN CREDIT Empire Mills Complex, 414, Senapati Bapat Marg, 66647000
Lower Parel, Mumbai - 400 013.

78 CITIZEN CREDIT Sr. Xaviers High School, Extension 289, L. T. Marg, 22610112
Mumbai - 400 001.

79 BANK OF RAJASTHAN Dr. Antonio D’silva High School, Annexe, S. K. Bole 24300629
Road, Dadar (w), Mumbai - 400 028.

80 BANK OF RAJASTHAN C Wing, Mittal Tower, Nariman Point, Overseas 32515999

Branch, Mumbai - 400 021.

522 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 27 Useful Address & Telephone Numbers

81 PUNJAB & MAHARASHTRA 105/106, Business Classic, Near Chincholi 24588987

CO.OP. BANK Hanuman Temple, S.V. Road, Chincoli Bunder,
Malad (w), Mumbai - 400 064.

82 PUNJAB & MAHARASHTRA 10/A, Parijat, Atur Park Sion, Trombay road, 56239660
CO.OP. BANK chembur, Mumbai - 400 071.

83 PUNJAB & MAHARASHTRA Guru Nanak Eng. Highschool, Bhandup (w), 25947101
CO.OP. BANK Mumbai - 400078.

84 PUNJAB & MAHARASHTRA 84, Pali Junction, Pali Rd., Dheeraj Corner, 26551382
CO.OP. BANK Bandra(w) Mumbai - 400 050.

85 PUNJAB & MAHARASHTRA Andheri Branch, Majas Evergreen Society, 28232657

CO.OP. BANK Andheri(E), Mumbai - 400 093

86 PUNJAB & MAHARASHTRA Sion Branch, 240, Shankar Sadan, Opp. Matalachmi 24014190
CO.OP. BANK Hospital, Sion(E), Mumbai - 400 022.

87 ABHYUDAYA CO.OP. BANK LTD. 27/28, Mhada Shopping Complex, Oshiwara Link 26302427
Road, Andheri(W), Mumbai - 400012

88 THE BOMBAY MERCANTILE Gurukrupa CHS Ltd., Opp. Plaza Cinema, Dadar 24384655
BANK LTD. (w), Mumbai - 400 028.

89 THE BOMBAY MERCANTILE 253, P. Nariman Street, Fort, 23425961

BANK LTD. Mumbai - 400 001.

90 THE BOMBAY MERCANTILE Topaz Apartment, Waroda Road, Bandra,

BANK LTD. Mumbai - 400 050

91 THE BOMBAY MERCANTILE 89, Bills Department, Mohammedali Road,

BANK LTD. Mumbai - 400 003.

92 THE BOMBAY MERCANTILE Om Chambers, August Kranti Marg, Near Godrej

BANK LTD. Chowk, Mumbai - 400 036.

93 THE BOMBAY MERCANTILE Plot No. 207, TPS-IV, S. V. Road, Santacruz (w),
BANK LTD. Mumbai - 400 054.

94 THE UNITED WESTERN 60/1, Swami Vivekanand Road, Dattani Chembar,

BANK LTD. Malad (w), Mumbai - 400 064.

95 THE MAHANAGAR CO.OP. 19/A, Rajaram Estate, Opp. Madhavwadi, Mumbai

BANK LTD. Marathi Granth Sangrahalaya Marg, Dadar (E),
Mumbai - 400 014.

96 THE MAHANAGAR CO.OP. 82-C, Rajshree Bldg., N. G. Achrya Marg, Chembur,

BANK LTD. Mumbai - 400 071.

97 THE MAHANAGAR CO.OP. Hiramani Super Market Bldg., Dr. B. D. Ambedkar

BANK LTD. Road, Lalbaug, Mumbai -400 012.

98 NEW INDIA CO.OP. 241/243, R. D’Mello Road, Fort,

Mumbai - 400 001.

99 NEW INDIA CO.OP. V. G. Gurukul High School, Dersar Lane, Ghatkopar 25173012
(e), Mumbai - 400 077.

100 BANK OF INDIA 28, S. V. Road, Andheri (w), Mumbai - 400 058. 6248178

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 523
Chapter - 27 Useful Address & Telephone Numbers

101 THE KAPOL CO.OP. Bhandarkar Bhuvan, S. V. Road, Borivali (w),

BANK LTD. Mumbai - 400 092.

102 THE KAPOL CO.OP. Royal House, 1st floor, Mathurdas Road, Kandivali
BANK LTD. (w), Mumbai - 400 067.

103 THE KAPOL CO.OP. 26, Kapol Wali, Marve Road, Malad (w),
BANK LTD. Mumbai - 400 064.

104 THE KAPOL CO.OP. 21, Sahar Road, Syndicate Chambers, 1st Floor,
BANK LTD. Andheri (e), Mumbai - 400 069.

105 THE KAPOL CO.OP. 1402/1403, Dalamal Towers, 211, Nariman Point,
BANK LTD. Mumbai - 400 021.

106 THE KAPOL CO.OP. Ladkarbhai Kapol Wadi, M. G. Road, Ghatkopar (w),
BANK LTD. Mumbai - 400 086.

107 THE KAPOL CO.OP. 19/21, Kapol Bank Bldg., Picket Cross Road,
BANK LTD. Kalbadevi Road, Mumbai - 400 002.

108 THE KAPOL CO.OP. 73. Lokhand Jharna Branch, Sant Tukaram Road, 23415694
BANK LTD. Mumbai - 400 009.

109 THE KAPOL CO.OP. 8, Homi Mody Street, 16, Mumbai Samachar Marg,
BANK LTD. Sir Vithaldas Chamber, Gr. Floor, Fort,
Mumbai - 400 001.

110 NEW INDIA CO.OP. Kalpana Apts., Punjabi Lane, L. T. Road, Borivali (w),
Mumbai - 400 092.

111 IDBI BANK LTD. Plot No.77, Dharmi Niwas, Ramkrishna Mission
Road, Khar (w), Mumbai - 400 052.

112 IDBI BANK LTD. Shop No.12-16, Sunny Estate-II, Sion-Trombay

Road, Chembur, Mumbai - 400 071.

113 UTI BANK LTD. Forture 2000 Building, Bandra-Kurla Complex,

Mumbai- 400 051.

114 THE BHARAT CO OP Neelam Nagar, Building No.7, Gavanpada,

BANK LTD. Mulund (E), Mumbai - 400 081.

115 THE BHARAT CO OP Shivgiri, Plot No.11, Samant Estate, Goregaon (e),
BANK LTD. Mumbai - 400 063.

116 ABHYUDAYA CO-OP. BANK Abhyudaya Co-Op. Bank Building, Nehru Nagar,
Kurla (E), Mumbai - 400 024.

117 ABHYUDAYA CO-OP. BANK Hill-N-Date, Hill Road, Bandra (w),

Mumbai - 400 051.

118 ABHYUDAYA CO-OP. BANK Janata Education Society Premises, Kher Nagar,
Bandra (E), Mumbai - 400 051.

119 THE MAHANAGAR CO.OP. BANK Harshalla Suman Co-op. Hou., Shop No.124, 24711918
LTD. Prabhodhan Thakery Nagar, Sector No. 1 R.D. P.2,
CHK-12, Kandivali (w), Mumbai - 400 067.

120 THE MAHANAGAR CO.OP. BANK Ganesh Baug Co-op. Hou. Soc., Sty. R. B. Kadam 24711395
LTD. Marg, Bhat Wadi, Ghatkopar (w), Mumbai - 400 084.

524 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 27 Useful Address & Telephone Numbers

121 THE MAHANAGAR CO.OP. Shop No. 15/16, Regal Udyog Bhavan, Regal Inds.
BANK LTD. Estate, 101, Acharya Dhonde Marg, Swree,
Mumbai - 400 015.

122 THE MAHANAGAR CO.OP. 68, S.P. Centre Bldg., Nagindas Master Road, Fort, 24712535
BANK LTD. Mumbai - 400 023.

123 BOI SHAREHOLDING LTD. Stock Exchange rotunda Building, Ground Floor,
(Machine for Share Transfer Ambalal Doshi Marg, Fort, Mumbai - 400 001.
Stamps)

124 THE MAHANAGAR CO.OP. Karach Kchohi Lohana Narayana Sarvopada 24711918
BANK LTD. Lokhpali Mahajan Trust, Zawaree Road, Mulund,
Mumbai - 400 080.

125 THE MUMBAI DISTRICT Damodar Bhavan, Opp. Vile Parle Station, Vile Parle 2617154 to 59
CENTRAL CO-OP BANK LTD. (W), Mumbai - 400 056.

126 THE MUMBAI DISTRICT S.G.S.House, Gr. Floor, Near Powai Telephone
CENTRAL CO-OP Exchange, Vikhroli (w), Mumbai - 400 083.
BANK LTD.

127 THE MUMBAI DISTRICT Mumbai Education Trust Building, 1st Floor, General 22617154
CENTRAL CO-OP BANK LTD. Arunkumar Vaidhya Marg, Bandara Reclamation,
Bandra (w), Mumbai - 400 050.

128 THE MUMBAI DISTRICT Sai Srusthi Complex, Gr. Floor, Near Shangrila
CENTRAL CO-OP BANK LTD. Biscuit Co., L.B.S. Marg, Bhandup (W),
Mumbai - 400 078.

129 THE MUMBAI DISTRICT Balkrishna Apts., ‘B’ wing, Bldg Pandurang, Naik 2617154 to 59
CENTRAL CO-OP BANK LTD. Wadi Road, Goregaon (E),
Mumbai - 400 063.

130 TAMILNAD MER. BANK LTD Goradia House, 101-104, Kazi Sayeed Street,
Mandvi, Mumbai - 400 003.

131 ABHYUDAYA CO-OP. Silver Harmony Building, “B” Wing, Unit No.2, Gr.
BANK LTD. Floor, New Maneklal Estate, Ghatkopar (w),
Mumbai - 400 086.

132 THE MUMBAI DISTRICT Neelkanth Apts., Shree Sound Studo Compound, 24114498
CENTRAL CO-OP BANK LTD. Gokuldas Pasta Lane, Dadar,
Mumbai - 400 014.

133 THE MUMBAI DISTRICT 1st Floor, Palton Road, Mumbai - 400 001.
CENTRAL CO-OP BANK LTD.

134 RATNAKAR BANK Shop No.2-6, Shroff Arcade, Sodawala Lane, Borivali
(w), Mumbai - 400 092.

135 THE MUMBAI DISTRICT Mangal Anand Hospital, 48, Swastik Park, Sion-
CENTRAL CO-OP BANK LTD. Trombay Road, Chembur,
Mumbai - 400 071.

136 CITIZEN CO OP BANK LTD Helena Apartments, 57, Mt. Carmel Road, Bandra
(W), Mumbai - 400 050.

137 CITIZEN CREDIT BANK LTD I. C. Colony, Borivali (w), Mumbai - 400 103.

138 MARATHA SAHAKARI Gangapuri Apts., Kunkuwadi, P.M. Road, Vile Parle
BANK LTD. (E), Mumbai - 400 057.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 525
Chapter - 28 Addresses of Important Government Offices

CHAPTER - 28
ADDRESSES OF IMPORTANT GOVERNMENT OFFICES
HIERARCHY OF SENIORS
REGISTRATION, TOWN PLANNING & STAMP DUTY
REVENUE MINISTER
HON’BLE SHRI NARAYAN RANE
Principal Secretary Tel. No.
Deputy Secretary Tel. No.
Under Secretary Tel. No.
Inspector General of Registration (I.G.R.)
SHRI OMPRAKASH GUPTA
New Administrative Bldg, Ground Floor, Opp.Council Hall, Pune.
Tel.: 9520 - 612 38 26

SENIOR OFFICERS UNDER I. G. R.

DIG Administration : SHRI
DIG Enforcement : SHRI
DIG Registration (Mumbai) :
DIG Registration (Nasik) :
DIG Registration (Pune) : SHRI Tel.: 9520 - 612 38 26
DIG Registration (Aurangabad) : SHRI
DIG Registration (Nagpur) : SHRI
DIG Registration (Kokan Region) : SHRI Tel.: 2536 12 54

Staff of DIG at Mumbai

DIG Administration : SHRI
Jt. Sub Registrar : SHRI

Controller of Stamps : SHRI KERURE

(A) STAMP OFFICES

(i) MUMBAI STAMP OFFICE

Mumbai General Stamp Office, Town Hall, Mumbai - 400 023. Tel.: 2265 45 85
Suptd of Stamps : Shri Narvekar
Additional Insp. General of Registration : Shri Yashwant Kerure Tel. No. 22664585
1. Establishment Department
Deputy Suptd. of Stamps : Shri. S. C. Shirke
2. Stores Department
Deputy Suptd. of Stamps : Shri. P. T. Jadhav
3. Adjudication Department
Inspector Suptd. of Stamps : Shri Ajay Jadhav
4. Amnesty Scheme Department
Deputy Suptd. of Stamps : Smt. S. Rane

(ii) BANDRA STAMP OFFICE

Office of the Suptd. Of Stamps, Bandra M. M. R. D. A. Building, Bandra-Kurla Complex, First Floor,
Bandra (E), Mumbai-400 051.
Deputy Suptd. of Stamps : Smt. S. M. Sakharkar
Inspectors of Stamp :

526 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 28 Addresses of Important Government Offices

(B) TOWN PLANNERS OFFICES

(i) OFFICE OF THE DY. TOWN PLANNER (CITY),
General Stamp Office,Town Hall, Mumbai 400 023.
(ii) OFFICE OF THE DY. TOWN PLANNER,
(Suburban Areas Of Andheri & Borivali Talukas)
B.M.R.D.A Building, Bandra-Kurla Complex, First Floor, Bandra (E), Mumbai - 400 051.
(iii) OFFICE OF THE DY. TOWN PLANNER,
(Suburban Area of Kurla Taluka),
B.M.R.D.A Building, Bandra-Kurla Complex, First Floor, Bandra (E), Mumbai - 400 051.
(C) SUB REGISTRARS OFFICES
SUB-REGISTRAR ADMINISTRATIVE OFFICERS MUMBAI SUBURBAN DISTRICT
Tel.: 2659 1166.
1. Sub-Reg. Admin officer : Shri A. R. Devgunde
2. Sub-Reg. Class – Il : Shri Waykole
3. Head Clerk : Smt. Pawar
4. Head Clerk : Smt. Vaidya
5. Head Clerk : Smt. Kadam
6. Jr. Clerk : Smt. Kabre
7. Jr. Clerk : Shri Pathak
8. Sub-Reg. Class – l : Smt. Mhaskar
9. Sub-Reg. Class – ll : Shri S. K. Patil

City Area Sub Registrar - I : Shri Nitin Pimple

City Area Sub Registrar - II : Shri Udayraj Chavan
City Area Sub Registrar - III : Shri G. J. Bamble

Jurisdiction : Sion & Churchgate to Mahim

Address : Ground Floor, Old Custom House, Shaheed Bhagat Singh Road, Fort,
Mumbai – 400 023.
Tel.: ____________

BORIVALI – 1
Sub-Registrar : Shri Samudre
Head Clerk : Smt. N. S. Parab

Address : Ground Floor, Shri Shrimal House, Near Jain Mandir, Goregaon (W),
Mumbai – 400 062.
Te.: 2877 4683

BORIVALI – 2
Sub-Registrar : Shri Jambhale (Grade – I)
Head Clerk : Smt. Kalayani S. Gadkari
Junior Clerk : Smt. Meena S. Abilpure
Peon : Shri Mahesh Khale

Address : Tahsildar Office Building, 1st Floor Natakwala Lane, Borivali (W),
Mumbai – 400 062.
Te.: ____________

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 527
Chapter - 28 Addresses of Important Government Offices

BORIVALI - 3
Sub-Registrar : Shri B. V. Jadhav (Grade - II)
Head Clerk : Smt. A. A. Bhatkar
Junior Clerk : Shri A. B. Rathod
Peon : Shri B. N. Vaidya

Address : Tahsildar Office Building, 1st Floor Natakwala Lane, Borivali (W),
Mumbai – 400 062.
Tel.: ____________

BORIVALI – 4
Sub-Registrar : Shri S. B. Misal (Grade - II)
Head Clerk : Smt. S. B. Jadhav

Address : Ground Floor, Shri Shrimal House, Near Jain Mandir, Goregaon (W),
Mumbai – 400 062.
Tel.: 2877 4685.

BORIVALI - 5
Sub-Registrar : Shri S. B. Nakod (Grade – II)
Head Clerk : Smt. A. V. Ghodekar
Junior Clerk : Shri R. S. Bhalerao

Address : Tahsildar Office Building, 1st Floor, Natakwala Lane, Borivali (W),
Mumbai – 400 092.
Tel.: 2861 7744.

BORIVALI – 6
Sub-Registrar : Shri S. B. Shinde (Grade – II)
Head Clerk : Smt. M. L. Pawar
Junior Clerk : Smt. R. S. Rajguru
Peon : Shri S. K. Bankar

Address : Ground Floor, Shri Shrimal House, Near Jain Mandir, Goregaon (W)
Mumbai – 400062.
Te.: 2877 4684

KURLA TALUKA – 1
Sub-Registrar : Shri Prakash Khamane (Grade – II)
Head Clerk : Smt. Anuradha Birmole
Junior Clerk : Shri Raju Koli
Peon : Shri S. Panchmukh

Address : R.C.C. Marge, Behind Ration Office, New Administrative Building, Chembur,
Mumbai – 400 071.
Tel.: 2529 5141.

528 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 28 Addresses of Important Government Offices

KURLA TALUKA – 2
Sub-Registrar : Shri Kharatmal (Grade – II)
Head Clerk : Shri D. R. Bhosale
Peon : Shri A. G. Panchmukh

Address : Ground Floor, Exim Link Building, Opp. Indira Container yard,
Mulund Goregaon Link Road, Mulund (W),
Mumbai – 400 080.
Tel.: 2566 1122.

KURLA TALUKA – 3
Sub-Registrar : Shri S. N. Dutonde (Grade – II)
Head Clerk : Smt. C. B. Jadhav
Junior Clerk : Smt. S. V. Sawant
Peon : Shri R. G. Salvi

Address : R.C.C. Marg, Behind Ration Office, New Administrative Building, Chembur,
Mumbai – 400 071.
Tel.: 2524 6642.

KURLA TALUKA – 4
Sub-Registrar : Shri V. B. Parab (Grade – II)
Head Clerk : Smt. Asha C. More
Junior Clerk : Smt. Vrushali V. Limaye
Peon : Shri Arun Bhalerao

Address : R.C.C. Marg, Behind Ration Office, New Administrative Building, Chembur,
Mumbai – 400 071.
Tel.: 2566 1133.

ANDHERI – 1
Sub-Registrar : Shri V. S. Dandle (Grade - II)
Head Clerk : Smt. N. R. Kamble
Junior Clerk : Shri R. M. Parab
Peon : Shri T. D. Munde

Address : Family Court Building,

Near Sales Tax Office, Bandra Kurla Complex, Bandra (East),
Mumbai – 400 051.
Tel.: 2659 2019.

ANDHERI – 2
Sub-Registrar : Shri Rajput (Grade – I)
Head Clerk : Shri M. M. Narayankar
Junior Clerk : Smt. S. T. Pawar (Gawade)
Peon : Shri G. B. Waware

Address : Family Court Building, Near Sales Tax Office,

Bandra Kurla Complex, Bandra (East),
Mumbai – 400 051.
Tel.: 2659 0920.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 529
Chapter - 28 Addresses of Important Government Offices

ANDHERI – 3
Sub-Registrar : Shri A. P. Parakhe (Grade – II)
Head Clerk : Shri M. R. Jadhav
Junior Clerk : Shri V. V. Kanade
Peon : Shri A. E. Sakharkar

Address : Family Court Building, Near Sales Tax Office, Bandra Kurla Complex, Bandra (East),
Mumbai – 400 051.
Tel.: 2659 2836.

ANDHERI – 4
Sub-Registrar : Shri D. P. Patil (Grade – II)
Head Clerk : Shri P. G. Khadke
Junior Clerk : Shri S. H. Dhakane
Peon : Shri B. K. Raut

Address : Family Court Building, Near Sales Tax Office, Bandra Kurla Complex, Bandra (East),
Mumbai – 400 051.
Tel.: 2659 2836.

(D) THANE AREA JOINT DISTRICT REGISTRAR & JT. SUB REGISTRAR
Deputy Inspector General of Registration and Controller of Stamps, Konkan Divison, Thane
SHRI ____________________
Address:- Old Treasury Building, Collector Compound,
First Floor, Thane (West) 400602
(1) Joint District Registrar Class-I, Thane
Tel. No. 2536 1254
SUPERINTENDENT OF STAMPS (THANE)
SHRI ____________________
Asst. Registrar
SHRI ____________________
Address:- Collector Building, Fourth Floor, Room No. 402,
Opp. Thane Court, Thane (W) 400602.
Tel. : 2534 04 89
VALUATION SUB-REGISTRAR GRADE-I
SHRI V.M. JOSHI
(2) H.Q.S.R. and Marriage Officer, Thane-1
Address:- Collector Compound, Thane
(3) Sub-Registrar, Thane-2
Address:- Collector Compound Thane
(4) Sub-Registrar, Thane-3
Address:- Ground Floor, A. P. M. C. Market,
Near Post Office, MAFCO, Navi Mumbai
(5) Sub-Registrar, Thane-4
Address:- Collector Compound, Thane
(6) Sub-Registrar, Kalyan-1
Address:- Thasil Compound, Kalyan
(7) Sub-Registrar, Kalyan-2
Address:- Thasil Compond, Kalyan
(8) Sub-Registrar, Kalyan-3
Address:- Kasturi Plaza, Manpada Road, Dombivali (East).

530 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 28 Addresses of Important Government Offices

(9) Sub-Registrar, Ulhasnagar-1

Tahasil Compound, Ulhasnagar-4
(10) Sub-Registrar, Ulhasnagar-2
Address:- Tahasildar Compound, Ulhasnagar-4
(11) Sub Registrar, Bhivandi
Address:- Tahasil Compound, Bhivandi
(12) Sub-Registrar, Vasai-1
Address:- Tahasildar Compound, Vasai (W)
(13) Sub-Registrar, Vasai-2
Address:- Kashinjali Shopping Centre, Virar
14) Sub-Registrar, Murbad
Address:- Tahasildar Compound, Murbad
(15) Sub-Registrar, Dahanu
Address:- Tahasildar Compound, Dahanu
(16) Sub-Registrar, Palghar
Address:- Tahasildar Compound, Palghar
(E) HIERARCHY OF SENIORS (CO-OPERATIVE DEPARTMENT)
The Role of Government Officers with regards to Administration of Co-operative Societies.
Any work of administration is by no means an easy task. As long as the things go on smoothly no one bothers. But
when any work is not done properly obviously the persons who are supposed to be administering the same are
blamed and a lot of hue and cry is made. Be it the mismanagement of the banks that have gone in liquidation, stock
scam, fodder scam, cobbler scam, etc. At this juncture a common question is raised by all, what had been done by
the government agencies to prevent the inefficiency? The same things are applicable to the management of
Co-operative Societies. It is a wrong impression in the minds of the public that the officers appointed by the
Commissioner for Co-operation have to look after the administrative control of only Housing Societies.The officers
appointed by the Commissioner for Co-operation have to look after the administrative control of Housing Societies,
Premises Societies, Industrial. Societies, Urban Credit Societies, Salary Earners Co-operative Societies, Primary
Co-operative Consumers Societies, Urban Co-operative Banks, Wholesale & Retail Consumers Stores, Labour
Contract Co-operative Societies, General Type Societies. The Co-operative Department comes under the
jurisdiction of the Ministry of Co-operation and the hierachy is as under:
HONOURABLE MINISTERS FOR CO-OPERATION
Cabinet Minister
SHRI VILASRAO DESHMUKH
State Minister
SHRI PATANGRAO KADAM
PRINCIPAL SECRETARIES
SHRI SHANTARAM MOHITE

Principal Secretary (Co-operation) : Shri D.P. Dange 2202 52 83

P. A. : Shri
Principal Secretary {Textiles} Shri
Joint Secretary Shri
Deputy Secretaries Shri
Shri

Commissioner for Co-operation & Registrar of Co-operative Societies

(Tel. 9520 - 612-2500 Fax : 9520 613-3082)
Addl. Registrar Shri
Special Registrar Shri
Jt. Registrar (State) Addl. Registrar & Spl. Registrar
Divisional Jt. Registrars Shri Shivaji Pahinkar
Mumbai
Poona Shri Panpatte

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 531
Chapter - 28 Addresses of Important Government Offices
Thane Shri (2757-13-95 / 96)
Nasik Shri Manohar Tribhuvan (95253 - 31 - 7424)
Aurangabad Shri Bawiskar
Nagpur Shri Deshpande
Amravati Shri Gosavi P. P.
MUMBAI AREA
Divisional Jt. Registrar Mumbai Shri Shivaji Pahinkar ( 022-2269 1095 )
Asstt. Registrar Shri Rajkumar Patil
Office Suptd. Registrar Shri D. R. Sail
Co-operative Officer Shri Hande
Head clerk Shri Shinde
Shri Jog
Sr. Clerk Shri Helode
Shri Prashant Sawant
Steno Shri Solkar
Jr. Clerk Smt. Jyoti Gadge
DISTRICT DEPUTY REGISTRARS (D. D. R) (Mumbai is the only city which has three D. D. R. 's).
DISTRICT DEPUTY REGISTRARS (1) SHRI SHASHIKANT GHORPADE
Office Suptd. Shri D. V. Badgujar
Shri P. K. Tamore
Wards : A, B, C, D, E, F North, F South,
G North & G South.
Address :Sixth Floor, Malhotra House, Opp. G. P. O. Mumbai 400 001.
DISTRICT DEPUTY REGISTRARS (2) SHRI SANDEEP DESHMUKH Tel. No.
Asst. Reg. Mrs. Rupali Deo
Office Suptd. Shri Rahul Bhaskar Shri M. S. Chalke
Wards : L, M, N, S & T. Shri B. K. Hande Shri M. N. Jaitpal
Address :Kokan Bhawan, Opp. Shri ________________ Mrs. S. Y. Khan
Belapur Railway Station, Navi Mumbai. Shri S. R. Sharma
DISTRICT DEPUTY REGISTRARS (3) SHRI VIKAS RASAL
A. R. Mrs. Dr. Sunita Gaikwad
Office Suptd. Shri Bal Parab
Steno Mrs. Sangeeta Dhule
Head Clerk D. M. Chavan
Sr. Clerk Mrs. N. B. Phar
Shri D. M. Gosari
Jr. Clerk Shri A. P. Dagare
Shri G. R. Gore
Wards : H East, H West, K East, K West, P & R.
Address : Ground Floor, Room No. 69, MHADA Building, Kala Nagar, Bandra (E), Mumbai - 400 051.
It may be mentioned that the system of recruitment is directly from MPSC exams for Dy. Registrars. One finds
young men of the age of about 28 years as Dy. Registrars. Dy. Registrars are Class I officers and Asstt. Registrars
are Officers who have the practical experience of decades in Co-operative Department before reaching the abovesaid
post. The Dy. Registrar is given the charge of bigger wards and he is given preference in promotion. The staff of
Dy. Registrar/Asstt. Registrar is normally as under:-
OFFICE FIELD
STAFF STAFF
Office Co-operative Officer
Superintendent Grade I
Head Clerk Co-operative Officer
Grade II
Sr. Clerk Asstt. Co-operative
Officer
Jr. Clerk ___

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 Chapter - 28 Addresses of Important Government Offices

The Office of the Commissioner for Co-operation & Registrar of Co-operative Societies have maintained a Panel of
Administrators and Inquiry Officers. Normally Deputy Registrars and Asstt. Registrars are over burdened with work
and in case of complaints from members they appoint an administrator from the panel of administrators to look after
the Management of the Society. In case their are complaints pertaining to financial irregularities than the Deputy
Registrar/Asstt. Registrar appoints an inquiry officer from the panel of inquiry officers and the inquiry officer submits
his report pertaining to the inquiry conducted by him.
It pains to see the condition of certain offices of Deputy Registrar/Asstt. Registrar.On entering the old office at
Lucitania Building, Bandra, a few years ago one was surprised if not shocked to see that the administration of three
wards was being conducted from an old building with a space of not even 1,000 sq.ft. that too without the basic
amenities Inspite of the abovesaid limitations and shortage of finance it is observed that many officers are perform-
ing their duties with a smiling face. We have seen that the approach of many officers is to solve the problems in an
amicable manner and that too to the mutual satisfaction of all the parties. With a smile on their face and with a
sense of humor the suggestions are being given by the officers in such a way that the problem appears to be one
that can be solved mutually. It is our experience that most of the problems in Co-operative Societies arise because
of prestige issue and if a spirit of tolerance is kept ther most of the problems will be solved at the initial stage itself
and lot of hardships and misunderstanding can be avoided.
Members of the public can approach the office of the Dy. Registrar/ Asstt. Registrar for clarifications/ guidance or for
redressal of their grievances. The details of the names, addresses, Jurisdiction of the offices of the Co-operative
Officers.
Dy. Registrar/ Asstt. Registrar are given hereunder.
(F) CO-OPERATIVE SOCIETES OFFICES IN MUMBAI
“A” WARD
Tel. No. 22618471
1 Dy. Registrar of Co-op. Soc. Shri J. D. Patil
2 Co-op. Officer Grade Grade – I Vacant
3 Head Clerk Smt. Koli
4 Co-op. Officer Grade Grade – II Shri Shinde
5 Asst. Co-op. Officer Shri Jhapde
6 Asst. Co-op. Officer Vacant
7 Jr. Clerk Smt. Sawant
8 Jr. Clerk Vacant
9 Jr. Clerk Shri Sanjay Rokade
_______________________________________________________________________________________________
“B” WARD
Tel. No. 22618471

1 Asstt. Registrar Shri S. M. Gosavi

2 Co-op. Officer Grade Grade – I Vacant
3 Head Clerk Shri B. M. Gosavi
4 Co-op. Officer Grade Grade – II Vacant
5 Asst. Co-op. Officer Shri S. A. Patil
6 Asst. Co-op. Officer Vacant
7 Jr. Clerk Smt Ranjana Mahadik
8 Jr. Clerk Vacant
_______________________________________________________________________________________________
“C” WARD
Tel. No. 22618471

1 Assistant Registrar Co-op. Soc. Shri V.S. Phad

2 Head Clerk Shri Vacant
3 Co-op. Officer Grade – I Shri R.T. Itkar
4 Asst. Co-op. Officer Shri Vacant
5 Jr. Clerk Smt. Ghadge
6 Jr. Clerk Smt. Kerkar
7 Co-op. Officer Grade- II Shri R.S.Wadeker
8 Peon Shri Rengde

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Chapter - 28 Addresses of Important Government Offices
“D” WARD
Tel. No. 2261 8471
1 Deputy Registrar Co-op. Soc. Shri S. M. Patil
2 Co-op. Officer Grade – I Shri L. S. Lashkar
3 Head Clerk Smt. P.S. Mahanande
4 Co-op. Officer Grade- II Shri Dangare
5 Assistant Co-op. Officer Smt. Advirkar
6 Assistant Co-op.Officer Shri B. M. Mandaliya
7 Jr. Clerk Smt S. S. Roakade
8 Jr. Clerk Smt. N. N. Lagade
9 Peon Shri Panhalkar
_______________________________________________________________________________________________
“E” WARD
Tel. No. 2261 8471

1 Assistant Registrar Co-op. Soc. Shri Rajkumar Patil

2 Head Clerk Vacant
3 Assistant Co-op. Officer Vacant
4 Co-op. Officer Grade- II Shri Omprakash
5 Jr. Clerk Shri Kavde
6 Jr. Clerk Mrs. Lokhande
7 Peon Shri Khevra
_______________________________________________________________________________________________
“F - NORTH” WARD
Tel. No. 2261 8471

1 Assistant Registrar Co-op. Soc. Shri D.B. Udhan

2 Co-op. Officer Grade – I Vacant
3 Co-op. Officer Grade- II Shri Koche
4 Asst. Co-op. Officer Shri
5 Head Clerk Shri
6 Jr. Clerk Shri Kabal
7 Jr. Clerk Shri Kadam
8 Peon Shri Sabale
_______________________________________________________________________________________________
“F - SOUTH” WARD
Tel. No. 22618471

1 Assistant Registrar Co-op. Soc. Shri Deepak A. Khandekar

2 Head Clerk Shri P. A Pawar
3 Co-op. Officer Grade-I Shri S. B Dhabhale
4 Co-op. Officer Grade- II Shri J.A.Z. Murtuja
5 Asst. Co-op. Officer Smt. Kude
6 Jr. Clerk Shri R. S. Jadhav
7 Peon Shri B. E. Batwalkar
_______________________________________________________________________________________________
“G - SOUTH” WARD
Tel. No. 22618471
1 Deputy Registrar Co-op. Soc. Shri Rajendra Pawar
2 Co-op. Officer Grade – I Vacant
3 Co-op. Officer Grade- II Shri Deore
4 Co-op. Officer Grade- II Vacant
5 Asst. Co-op. Officer Shri Gaikwad
6 Asst. Co-op. Officer Smt.Chorge
7 Head Clerk Smt Mule
8 Jr. Clerk Smt Rupawate
9 Peon Smt. Kalpana

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 Chapter - 28 Addresses of Important Government Offices
“G - NORTH” WARD
Tel. No. 2261 8471
1 Deputy Registrar Co-op. Soc. Shri Bhalerao
2 Co-op. Officer Grade – I Smt Dhuri
3 Co-op. Officer Grade – II Shri Gode
4 Co-op. Officer Grade- III Shri G. S. Chavan
5 Asst. Co-op. Officer Shri R.S. Dupare
6 Head Clerk Vacant
7 Jr. Clerk Shri Ratambe
8 Jr. Clerk Smt. Jathar
9 Peon Smt. Sonabai
10 Peon Shri Abuj
_____________________________________________________________________________________________________
“H - EAST” WARD
Tel. No._____________

1 Asst. Registrar Co-op. Soc. Shri Mahendra Mhaske

2 Co-op. Officer Grade – I Shri M.A, Surywanshi
3 Co-op. Officer Grade- II Shri B. M. Kakad
4 Asst. Co-op. Officer Shri P. D. Kini
5 Head Clerk Smt D. P. Lad
6 Jr. Clerk Shri Sanjay Gaikawad
7 Peon Smt Myasi
_______________________________________________________________________________________________
“H-WEST” WARD
Tel. No._____________
1 Dy. Registrar Dr. P. L. Khandagale
2 Co-op. Officer Grade – I Shri Bhaskar R. K.
3 Head Clerk Smt. Lokegaonkar S. S.
4 Co-op.Officer Grade – II Smt. Ingale V . T.
5 Asst. Co-op. Officer Smt. Bayan L.V.
6 Asst. Co-op. Officer Smt. Jadhav M. S.
7 Jr. Clerk Shri Ban M. A.
8 Jr. Clerk Smt. Mhatre K . M.
_______________________________________________________________________________________________
“K - EAST” WARD
Tel. No. 2261 8471
1 Deputy Registrar Co-op. Soc. Shri Subhash Patil
2 Co-op. Officer Grade – I Shri Itakar
3 Co-op. Officer Grade- II Shri Chatse
4 Asst. Co-op. Officer Shri More
5. Asst. Co-op. Officer Smt. M.S. Kamble
6. Head Clerk Shri Wanknede
7 Jr. Clerk Shri Gore
8 Jr. Clerk Smt. R.S.Gawde
9 Peon Smt. Shinde
_______________________________________________________________________________________________
“K- WEST” WARD BANDRA
Tel. No._____________
1 Deputy Registrar Shri Prasad Oak
2 Co-op. Officer Grade – I Shri Sudhakar Mohite
3 Co-op. Officer Grade – II Shri S. N. Salunke
4 Head Clerk Shri M.K. More
5 Asst. Co-op. Officer Shri Arun Tomke
6 Jr. Clerk Shri B.K. Palav
7 Jr. Clerk Shri Rokade

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 535
Chapter - 28 Addresses of Important Government Offices
“L” WARD
Tel. No. 2757 4965

1 Deputy Registrar Shri K.B. Wable

2 Co-op Officer Grade – II Shri J.B. Holkar
3 Asst. Co-op. Officer Shri M.N. Wasnik
4 Asst. Co-op. Officer Shri P.B. Bhajanwale
5 Jr. Clerk Smt. C.M. Savdatti
6 Jr. Clerk Smt. B.L. Gangurde
7 Peon Smt. V.B. Rathod
_______________________________________________________________________________________________
“M” WARD
Tel. No. 27574965

1 Deputy Registrar Shri Mahendra Mhaske

2 Co-op. Officer Grade - I Shri B. S. Wankhede
3 Co-op. Officer Grade - II Shri J. A. Jog
4 Head Clerk Shri D. R. Patil
5 Asst. Co-op. Officer Shri P.S. Sawant
6 Jr. Clerk Shri T.B. Patil
7 Jr. Clerk Smt. V.V. Chavan
8 Peon Shri R.M. Bhoi
_______________________________________________________________________________________________
“N” WARD
Tel. No. 2757 4965

1 Deputy Registrar Shri. Surendra M. Tambe

2 Co-op. Officer Grade – I Shri S. T. Kathe
3 Head Clerk Vacant
4 Co-op. Officer Grade – II Shri M. K. More
5 Co-op. Officer Grade – II Shri B.K. Hande
6 Asst. Co-op. Officer Shri S.M. Bhawar
7 Asst. Co-op. Officer Shri S.D. Shitole
8 Jr. Clerk Smt. S. Y. Khan
8 Jr. Clerk Smt. J.M. Ambawane
9 Peon Smt. L.K. Deore
_______________________________________________________________________________________________
“P” WARD
Tel. No. 2261 8471

1 Deputy Registrar Co-op. Soc. Shri Chandrakant V. Tikule

2 Head Clerk Vacant
3 Co-op. Officer Grade – I Vacant
4 Asst. Co-op. Officer Shri Sanjay Rane
5 Asst. Co-op. Officer Shri S. S. Karnik
6 Jr. Clerk Shri B. Y. Khan
7 Jr. Clerk Shri Kailash Tawle
8 Co-op. Officer Grade- II Shri V. V. Patil
9 Peon Shri Prakash Ugale
_______________________________________________________________________________________________
“R” WARD
Tel. No. 2261 8471

1 Deputy Registrar Co-op. Soc. Shri Prabhakar Ahire

2 Co-op. Officer Grade – I Vacant
3 Co-op. Officer Grade- II Shri Suryavanshi
4 Co-op. Officer Grade- II Shri S.B. Tandle

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 Chapter - 28 Addresses of Important Government Offices

5 Asst. Co-op. Officer Shri Digamber Helode

6 Head Clerk Shri Sodye
7 Jr. Clerk Shri Wagmare
8 Jr. Clerk Shri Pravinchandra Kharche
9 Jr. Clerk Shri K.H. Vagal
10 Peon Smt. Jadhav
_______________________________________________________________________________________________
“S” WARD
Tel. No. 275 64515

1 Dy. Registrar Co-op. Soc. Dr. Shri Kishore Mande

2 Co-op. Officer Grade – I Shri Waghmare
3 Co-op. Officer Grade- II Shri A.D. More
4 Head Clerk Smt V.V. Kachare
5 Asst. Co-op. Officer Smt. K.M. Gaikwad
6 Jr. Clerk Shri S.R. Sharma
7 Peon Smt. Bharti Kamble
_______________________________________________________________________________________________
“T” WARD
Tel. No._____________

1 Deputy Registrar Co-op. Soc. Smt. M.N Earam

2 Co-op. Officer Gread - II Shri U.S. Badrike
3 Asst. Co-op. Officer - I Shri M.N. Bandare
4 Asst. Co-op. Officer - II Shri N.A. Shejwal
5 Head Clerk Shri Y.D. Dohale
6 Jr. Clerk Vacant
7 Jr. Clerk Shri G.S. Bhoir
8 Peon Shri S.S. Shinde
_______________________________________________________________________________________________
MHADA SOCIETIES

Dy. Registrar : Shri Bajirao Shinde

Co-operative Officer : Shri Patil
Add : Second Floor, Room No. 369, : Tel. : 2659 26 93 / 2659 28 77 / 2659 26 22
MHADA Building, Kala Nagar, : Extn.: 376
Bandra (E), Mumbai - 400 051.
_______________________________________________________________________________________________
SLUM REHABILITATION SOCIETIES
Dy. Registrar : Shri Nitin Kale
5th Floor, Mahda Building, Kale Nagar,
Bandra (E), Mumbai - 400 051.
The office of the Asstt. Registrar and Deputy Registrars of different wards are situated at
the below mentioned places:
G-North, G-South, K (E), P & R Ward,
Malhotra House, VIth Floor, Opp. G.P.O. Mumbai - 400 001.
H (East) H (West)
Fourth Floor, Sahakari Bhandar Bldg., Opp. Bandra Station, Bandra (W), Mumbai - 400 050.
Tel.: 2642 91 73
K (West)
Ground Floor, Room No. 69 A, MAHDA Bldg., Bandra (E), Mumbai - 400 051.
L Ward, M Ward, N Ward, S Ward,
Konkan Bhavan, Belapur, New Bombay.
T Ward
Ground Floor, A. C. C. Compound, Mulund (W), Mumbai - 400 080.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 537
Chapter - 28 Addresses of Important Government Offices
KONKAN BHAVAN

District Deputy Registrar : Shri Sandeep Deshmukh

Co-operative Society
Raigad Bhavan
Jt. Reg. Co. Society : Dr. Subhash Mane Tel.: 2757 45 05
Staff : R. D. Nemade
Mrs. S. B. Wadile Field Officer
Mrs. N. S. Madhavi Officer System
Mr. M. R. Shekokar Clerk Typist
________________________________________________________________________________________________________
G) SUB-REGISTRARS OFFICES THANE
JOINT SUB-REGISTRAR (THANE I)
Add: Opp. Perfect Driving School, Talavpali, Thane (W).
Tel.: 2541 28 39

SR. NO. POST NAME

1. Joint Sub-Registrar Class II Shri K.V. Gade
2. Junior Clerk Shri S.M. Tayade
Shri L.K. Shekh
Shri S.S. Debde
3 Peon Shri R.M. Hadal
________________________________________________________________________________________________________
JOINT SUB-REGISTRAR (THANE II)
Add: Opp. Perfect Driving School, Talavpali, Thane (W).
Tel.: 2545 34 60

SR. NO. POST NAME

1 Joint Sub-Registrar Class II Shri O.V. Jamble
2 Senior Clerk Shri G.B. Sathdare
3 Junior Clerk Shri R.D. Raiker
4 Peon Shri S.M. Vitkar
________________________________________________________________________________________________________
JOINT SUB-REGISTRAR (THANE III)
Add: Room No. 215 3rd Floor, Fruit Market, Section 19, Navi Mumbai-
Tel.: ____ __ __

SR. NO. POST NAME

1 Joint Sub-Registrar Class II Shri G.S. Kolekar
2 Senior Clerk Shri A.K. Nandekar
3 Junior Clerk Shri S.D. Prabu
4 Junior Clerk Smt. P.B. Chawla
5 Peon Shri A.R. Deshmukh
________________________________________________________________________________________________________
JOINT SUB-REGISTRAR (THANE IV)
Add: Magnam Plaza, 90 Ft. Road, Bhayandar (W.) Navi Mumbai.
Tel.: ____ __ __

SR. NO. POST NAME

1 Joint Sub-Registrar Class II Shri U.K. Shinde

2 Senior Clerk Shri A.K. Baddhe
3 Junior Clerk Shri S.P. Mali
4 Peon Shri S.M. Pardhe

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 Chapter - 28 Addresses of Important Government Offices

JOINT SUB-REGISTRAR (THANE V)

Add: Opp. Perfect Driving School, Talavpali, Thane (W).
Tel.: 2545 3461

SR. NO. POST NAME

1 Joint Sub-Registrar Class II Shri M.S. Javle
2 Senior Clerk Smt D.V. Bhore
4 Peon Shri D B. Varkute
________________________________________________________________________________________________________
JOINT SUB-REGISTRAR (THANE VI)
Add: Kokan Bhavan, 2nd Floor, C.B.D, Balapur, Navi Mumbai -
Tel.: ____ __ __
SR. NO. POST NAME
1 Joint Sub-Registrar Class II Shri D.P. Sonawne
2 Senior Clerk Smt. U. V. Yale
3 Peon Shri D. O. Lokhande
________________________________________________________________________________________________________
JOINT SUB-REGISTRAR (THANE VII)
Add: Magnam Plaza, 90 Ft. Road, Bhayandar (W.) Navi Mumbai.
Tel.: ____ __ __

SR. NO. POST NAME

1 Joint Sub-Registrar Class II Shri A.S. Chate
2 Senior Clerk Smt. J.J. Harmalkar
3 Peon Shri V. R. More
________________________________________________________________________________________________________
JOINT SUB-REGISTRAR (THANE VIII)
Add: Sun Rise arcade, Plot No. 100, Sector – 16, Kaparkhrnar,
Tel.: 2755 18 92

SR. NO. POST NAME

1 Joint Sub-Registrar Class II Shri R.B. Karande
2 Senior Clerk Shri J. S. Vedega
3 Peon Shri D. D. Thanekar
________________________________________________________________________________________________________
JOINT SUB-REGISTRAR (THANE IX)
Add. Yashshree Building, Plot No. 55 Sector 8-A Airoli, Navi Mumbai
Tel.: 2784 85 15

SR. NO. POST NAME

1 Joint Sub-Registrar Class II Smt. M.A. Kanoje
2 Senior Clerk Shri B.M. Suryavanshi
3 Junior Clerk Smt R. J. Damodar
4 Peon Shri N. D. Patil
________________________________________________________________________________________________________
JOINT SUB-REGISTRAR (THANE X)
Add: Crystal Plaza, 1st Floor, Mira Road (E.) Thane District.
Tel.: ____ __ __

SR. NO. POST NAME

1 Joint Sub-Registrar Class II Shri M.B. Rajput
2 Junior Clerk Shri R. H. Parekh
3 Peon Shri S. A. Keskar

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Chapter - 28 Addresses of Important Government Offices
JOINT SUB-REGISTRAR (THANE XI)
Add: Kokan Bhavan, 2nd Floor, C.B.D, Balapur, Navi Mumbai -
Tel.: ____ __ __

SR. NO. POST NAME

1 Joint Sub- Registrar Class II Shri S.C. Kadam
2 Senior Clerk Shri S. V. Jadhav
3 Peon Shri M.C. Giri
________________________________________________________________________________________________________
JOINT SUB-REGISTRAR (KALYAN I)
Add: Tahasil Awar, Ground Floor, Kalyan (W.)
Tel.: 2231 36 46

SR. NO. POST NAME

1 Joint Sub-Registrar Class II Shri M.L. Puralkar
2 Senior Clerk Shri B.B. Gadekar
3 Junior Clerk Smt. B. B. Patil
4 Peon Shri S.L. Deshmukh
________________________________________________________________________________________________________
JOINT SUB-REGISTRAR (KALYAN II)
Add: Karvy Building, 1st Floor, Near Holy Cross School, Chikanghar, Kalyan (W.)
Tel.: ____ __ __
SR. NO. POST NAME
1 Joint Sub-Registrar Class II Shri R.S. Kamble
2 Senior Clerk Shri S. M. Gaikwad
3 Junior Clerk Shri S. B. Jadhav
4 Peon Shri A.R. Gayakwad
________________________________________________________________________________________________________
JOINT SUB-REGISTRAR (KALYAN III)
Add: Tarte Plaza, Gandhi Nagar,Near Subhash Dairy, Dombivali- (E.)
Tel.: ____ __ __

SR. NO. POST NAME

1 Joint Sub-Registrar Class II Shri V.M. Salvi
2 Senior Clerk Shri S. K. Chaubal
3 Junior Clerk Shri V.H. Chavhan
4 Peon Shri P.K. Wagh
________________________________________________________________________________________________________
JOINT SUB-REGISTRAR (KALYAN IV)
Add: Tarte Plaza, Gandhi Nagar, Near Subhash Dairy, Dombivali- (E.)
Tel.: ____ __ __

SR. NO. POST NAME

1 Joint Sub-Registrar Class II Shri N.R. Valvi
2 Senior Clerk Shri N.M. Rathod
3 Peon Shri V.P. Chavhan
________________________________________________________________________________________________________
SUB REGISTRARS OFFICES THANE RURAL
Tel.: 2533 21 81

SR. NO. POST NAME

1 Sub Registrar & Administrative Shri V. A. Satdive officer (Thane Rural)
2 J.D.R. Class II Shri V. A. Joshi
3 Valuation Sub Registrar Smt. R. R. Jadhav
4 Grade I Shri R. R. Jadhav
5 Assistant Town Planner Smt. N. J. Sarode

540 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 28 Addresses of Important Government Offices

Shri S. L. Asave
6 Senior Clerk Vacant
7 Junior Clerk Shri G.N. Valvi
Shri Wankhade
Smt. S. S. Thorat
Shri V. S. Gaikwad
8 Peon Smt Shital A. Rajpure
Shri S. V. Ghage
9 Dafter Band Shri M. N. Jadhav
________________________________________________________________________________________________________
JOINT SUB-REGISTRAR (ULASHNAGAR I)
Add. Tahasildar Compound Gandhi Road Ulashnagar
Tel.: 95251- 2529795

SR. NO. POST NAME

1 Joint Sub-Registrar Smt. S.S. Thorat
2 Senior Clerk Smt. J.J. Kadar
3 Junior Clerk Smt. S. R Sonawane
4 Peon Shri R. R. Bhere
________________________________________________________________________________________________________
JOINT SUB-REGISTRAR (ULASHNAGAR II)
Add. Tahasildar Compound Gandhi Road Ulasnagar.
Tel.: 95251-2698251

SR. NO. POST NAME

1 Joint Sub-Registrar Class II Shri M.A. Gous
2 Peon Shri M.M. Lande
________________________________________________________________________________________________________
JOINT SUB-REGISTRAR (ULASHNAGAR III)
Add. Bipin Apt., Plot No. 67,Katrap Goon, Badlapure (E), Dig Thane Taluka Ambarnath
Tel.: 95251 – 25205492

SR. NO. POST NAME

1 Sub-Registrar Class II Shri M. S. Garve
2 Senior Clerk Shri V. M. Bhagat
3 Peon Shri T. M. Kamble
________________________________________________________________________________________________________
JOINT SUB-REGISTRAR (VASAI – I)
Add. Tahasildar Compound Vasai (W)
Tel.: 95250 – 2322507
SR. NO. POST NAME
1 Sub-Registrar Class II Shri B.M. Koli
2 Senior Clerk Shri E. M. Soyyad
3 Junior Clerk Shri V. M. Pawar
4 Peon Shri M. S. Mahale
________________________________________________________________________________________________________
JOINT SUB-REGISTRAR (VASAI –II)
Add. Vishnu Pratishthan Hall, Virar, Thane.
Tel.: 95250 – 2503715

SR. NO. POST NAME

1 Sub-Registrar Class II Shri Surve (Add. charge)
2 Senior Clerk Shri L. B. Gawali
3 Junior Clerk Shri M.P. Chawdhari
4 Peon Smt. H.P. DawaneShri K.D. Gawali

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 541
Chapter - 28 Addresses of Important Government Offices
JOINT SUB-REGISTRAR (VASAI –III)
Add. Yashmale Complex, 1st Floor, Nalasopada (E)
Tel.: 95250 – 2434607

SR. NO. POST NAME

1 Sub-Registrar Class II Shri Deshmukh
2 Senior Clerk Shri M. K. Devre
3 Junior Clerk Shri M. K. Bhagat
4 Peon Smt. D. P. Perdashi
5 Peon Shri G. S. Shinde
________________________________________________________________________________________________________
JOINT SUB-REGISTRAR (BHIWANDI- I)
Add. Tahasildar Compound
Tel.: 952522 – 252515

SR. NO. POST NAME

1 Sub-Registrar Class II Shri Kawthalkar
2 Junior Clerk Shri S. K. Panger
3 Peon Smt. R. S. Patil
________________________________________________________________________________________________________
JOINT SUB-REGISTRAR (BHIWANDI-II)
Add: N. M. No. 461, 2nd Floor, Kapakaneri Nandan Arcade,Opp. SBI. Bhiwandi, District Thane.
Tel.: 952522 – 252630

SR. NO. POST NAME

1 Sub-Registrar Class II Shri B. N. Garud
2 Senior Clerk Shri P. S. Nagre
________________________________________________________________________________________________________
JOINT SUB-REGISTRAR (PALGHAR)
Add. Tahasildar Compound, Palghar
Tel.: 952525 – 257099

SR. NO. POST NAME

1 Sub-Registrar Class II Smt. Gosavi
2 Senior Clerk I Shri P. Gujre
3 Junior ClerkI Shri V. D. Patil
Smt D. P. Salaskar
Shri S. N. Badgejar
4 Peon Shri J. G. Vishe
________________________________________________________________________________________________________
JOINT SUB-REGISTRAR (MURBAD)
Add: Tahasildar Office, Joint Registrar Mangesh Tower Ghar, Shahapur.
Tel.: ____ __ __
SR. NO. POST NAME
1 Sub-Registrar Grade I Shri S. S. Parab
2 Junior Clerk Smt. D. P. Salaskar
Shri S. N. Badgujar
________________________________________________________________________________________________________
JOINT SUB-REGISTRAR (DAHANU)
Add. Tahasildar Compound, Dahanu.
Tel.: 952528 – 225883

SR. NO. POST NAME

1 Sub-Registrar Class II Shri Gajre
2 Senior Clerk Smt. S.Y. Gosavi
3 Junior Clerk Shri N. P. Sonawane
Shri V. S. Kadam
4 Peon Shri R. Pednekar
542 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 28 Addresses of Important Government Offices

JOINT SUB-REGISTRAR (SHAHAPUR)

Add. Mirchi Gully, Old Agra Road, Shahapur.
Tel.: 952527 – 270840
SR. NO. POST NAME
1 Sub-Registrar Class II Shri R. R. Gangavne
2 Junior Clerk Smt. G. P. Jagtap
3 Peon Shri S. R. Jadhav
________________________________________________________________________________________________________
(H) ALIBAUG TALUKA
District Deputy Registrar : Shri D. J. Koche
Shukratara Building, Ground Floor, Kamat Lane, P.O. Alibaug, Dist. Raigad.Tel: 952141-22013
Addt. Asst. Registrar : Shri R. S. Ghondkar
Balaji Naka, P.O. Alibaug, Dist. Raigad Tel: 952141-22424
RAIGAD TALUKA
Asst. Registrar
PEN TALUKA
Asst. Registrar : Shri S. S. Patil
Shashikant Manilal Shah Building, 1st Floor, Kumbhar Lane, Pen, Dist. Raigad. Tel: 952143-52823
PANVEL TALUKA
Asst. Registrar : Shri R. R. Vir
Sushila Niwas, Middle Class C.H.S. Ltd., Plot No. 83, Panvel, Dist. Raigad. Tel: 022-7452983
URAN TALUKA
Asst. Registrar : Shri P. T. Malewar
House No. 824, Near Bori Para, Uran, Dist. Raigad. Tel: 022-7222345
KARJAT TALUKA
Asst. Registrar : Shri S. N. Shirsagar
P.O. Karjat, Dist. Raigad. Tel: 952148-22214
KHALAPUR TALUKA
Addl. Asst. Registrar : Shri S. N. Shirsagar
Ganesh Kripa Building, P. O. Khalapur, Dist. Raigad. Tel: 952192-75727
SUDHAGAD (PALI) TALUKA
Addl. Asst. Registrar : Shri S. N. Shirsagar
Potdar Wada, House No.325, Near Shri Ram Temple P. O. Pali, Dist. Raigad. Tel: 952142-42280
ROHA TALUKA
Asst. Registrar : Smt. J. A. Amrutsagar
1st Floor, Mahila Sahakari Sanstha Bldg., Roha, Dist. Raigad. Tel: 952194-42341
MURUD TALUKA
Asst. Registrar : Shri R. S. Ghondkar
P. O. Murud, Dist. Raigad. Tel: 952144-74003
MANGAON TALUKA
Asst. Registrar : Shri A. D. Sansare
M. Gandhi Vakil Building, Near Old Bus Stand, Mangaon, Dist. Raigad. Tel: 952140-63026
MAHAD TALUKA
Asst. Registrar : Shri R. B. Kulkarni
Madhavsheth Building, Near Vireshwar Temple, P. O. Mahad, Dist. Raigad. Tel: 952145-22364
(I) RATANGIRI TALUKA
District Deputy Registrar : Shri D. B. Makne
Adv. Bhosale’s House, P.O. Ratnagiri, Dist. Ratnagiri. Tel: 02352-23542
RATNAGIRI TALUKA
Addl. Asst. Registrar : Shri Y. A. Bandri
Dr. Shinde’s House, P. O. Ratnagiri, Dist. Ratnagiri. Tel: 02352-23009
DAPOLI TALUKA
Asst. Registrar : Shri K. G. Lamole
House No. 1067, Near A. G. Highschool, Dapoli, Dist. Ratnagiri. Tel: 02358-82174

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 543
Chapter - 28 Addresses of Important Government Offices
KHED TALUKA
Asst. Registrar : Shri B. D. Ahire
57/2, Khedkar Building, Khed, Dist. Ratnagiri. Tel: 02356-63248
DEVRUKH TALUKA
Asst. Registrar : Shri P. M. Sangare
House No. 48, Pratibha Building Bazar Peth, Devrukh, Dist. Ratnagiri. Tel: 02354-40012
CHIPLUN TALUKA
Asst. Registrar : Shri A. Y. Bandri
Parkar Building Mankadi-Karad Road, Chiplun, Dist. Ratnagiri. Tel: 02355-52153
RAJAPUR TALUKA
Addl. Asst. Registrar : Shri P. M. Sangare
146, Bhagwat Building, Mahavir Sanskrot Marg, Rajapur, Dist. Ratnagiri. Tel: 02353-22115
SINDHUDURG TALUKA
District Deputy Registrar : Shri S. S. Deshmukh
New Publication Building, “A” Block, Sidhudurg, Oras.Tel: 02362-28710
KUDAD DIST
Asst. Registrar : Shri M. S. Adgundi
House No. 655, Shirsath Building, Main Road, Bazar Peth, P. O. Kudad, Dist. Sindhudurg. Tel: 02362-22274
DEVGAD TALUKA
Addl. Asst. Registrar : Shri R. N. Desai
House No. 927, GolakarNivas, A-43, Tara Mumbra Road, P. O. Devgad, Dist. Sindhudurg. Tel: 02364-42243
KANKAVLI TALUKA
Addl. Asst. Registrar : Shri D. A. Khandekar
House No. 24, College Road, P. O. Kankavli, Dist. Sindhudurg. Tel: 02362-32149
SAWANTWADI TALUKA
Asst. Registrar : Shri R. N. Desai
132/1, Sail Wada, Saple Building, Panchayat Samiti Road, P. O. Sawantwadi. Dist. Sindhudurg.
Tel: 02363-72301
MALVAN TALUKA
Asst. Registrar : Shri D. A. Khandekar
Shri Anand Kamat’s House No. 217 (1), Medha, P. O. Malvan, Dist. Sindhudurg. Tel: 02365-52142
(J) OTHER CO-OPERATIVE REGISTRARS CIDCO
Cidco Bhavan
Belapur
Joint Registrar : Shri. Rathod
Co-operative Housing (CIDCO)
Administrative Officer : Shri Jitendra Khanvilkar
Marketing Town Service :
Marketing Manager Ist Gr : Shri Vijay Gupte
Marketing Manager IInd Gr : Shri Bhanudas Gadhe
Marketing Manager : Smt. Joshi
Assistant Marketing Manager : Smt. Mandvilkar
Staff : Shri Kalandikar
: Shri Bhonsle
: Shri Patil
MHADA
Asst. Registrar : Shri Shinde
MHADA Building, Third Floor,
Kalanagar, Bandra (E),
Mumbai 400 051.
SLUMS
Asst. Registrar Mhada : Shri S.B. Angare (Slums)
Mhada Building, Kalanagar, Bandra (E), Mumbai 400 051.
Note: Some changes have taken places and readers are requested to update their information by visiting the
concerned offices.

544 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 29 List of Stamp Vendors
CHAPTER 29

LIST OF STAMP VENDORS

STAMP VENDORS MUMBAI

As per section 34 of the Bombay Stamp Act 1958, a document which is not properly stamped cannot be
admitted as evidence by court of laws. It is very important that the stamp paper should be in the name of
the party executing the document. Earlier documents were executed on stamp papers which were nor-
mally purchased in the names of professionals. It is many times advisable to purchase stamp papers
from a place near to the stamp duty payer. Realizing this difficulty the Suptd. of Stamps has appointed
licensed stamp vendor. Members of the Public are immensely benefited by the above said decision.
Apart from Courts, Income Tax Offices, Sales Tax Offices, Stamp Offices one can purchase stamp
papers from below mentioned vendors. The enclosed list may be of help to the stamp duty payers who
want to purchase stamp papers of small denomination.

1. Shri. Sanjay K. Hariyani 65, Valchand Hirachand Marg,

Front of G.P.O., Fort, Mumbai - 1. 2261 53 21
2. Shri. Kiran Ganpat Shinde Gala Complex, Shop No. 2, Front of Maharaja 2881 69 68
Apartment, S.V. Road, Malad (West), Mumbai - 64. 2888 14 41
3. Smt. Aruna Arun Washirde 14/B, Khotachi Wadi, Khanderao Chawl, Gr. Floor, 2388 95 92
Room No. 7, Girgaon, Mumbai - 4.
4. Smt. Jyoti Prakash Dua 6, Kondaji Chawl No. 3, V.L. Pednekar Marg,
Near Tata Hospital, Parel, Mumbai - 12.
5. Shri. Mahendra Laxman Tawde Bhoiwada, Court No. 13, Naigaon, Dadar, Mumbai - 14.
6. Shri. Pravin L. Chauhan Pushpam Provision and General Stores, 2267 07 67
Mahapalika Marg, Front of Muncipal Head Office,
Mumbai - 23.
7. Smt. Kanchan Bongale Harshad Computers, Front of Bandra Court, 2413 46 33
A.K. Marg, Bandra (East), Mumbai - 51.
8. Smt. Bharti V. Pantgiya Nishta Typing Centre, Front of Bandra Court,
Anant Kanekar Marg, Bandra (East),
Mumbai - 51.
9. Shri. Rajan G. Shinde 7, Annaparnalay Chawl, S.V. Road, Malad (West), 2880 26 18
Mumbai - 64.
10. Smt. S.V. Nagar Bangadiwala Chawl, Girnar Tea Road,
Road No. 3, Borivali (West), Mumbai - 66. 25234302
11. Shri. Vinod Ankush Rane Room No. 9, Rajesh Compound,
Rambali Dixit Chawl, Near Ratan Nagar,
Dahisar (West), Mumbai - 68.
12. Shri. Gajendra Harichandra Dalvi Om Sai Stationery, Andheri Kurla Road,
Vijay Punjab Hotel, Beside Andheri Police Chowky,
Andheri (West), Mumbai - 69.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 545
Chapter - 29 List of Stamp Vendors

13. Shri. Anil D. Mondkar Kurla Court Bar Association, 2523 43 02

Kurla Centre Court, L.B.S. Road, Mumbai - 70.
14. Shri. Pramod Sharad Bhosale 70-D/10, Uday, M.D.S. Marg, Chembur, Mumbai - 71.
15. Shri. Yogesh G. Dave Shyam Kunj, Khokhani Lane, Ground Floor, 2512 06 32
Ghatkopar (East), Mumbai - 77.
16. Shri Kalpesh Premji Gala Simla Stationery Mart, 144, Esplande Mansion,
Shop No. 9, M. G. Road, Kalaghoda, Mumbai
17. Smt.Manjula V. Sharma Marse Electrical Works, Opp. Nelco, Mahakali Caves
Road, Chakala, Andheri (E), Mumbai
18. Shri Jayparakash R. Tripathi Paradise Copy Centre, 12 Kranti Niwas,
Bandhu Gore Marg, Goregaon (W), Mumbai - 62.
19. Banarasilal K. Attakan Borivli Court, 1st Floor, Borivli (W), Mumbai - 400 092.
20. Vijay G. Thakkar Shop No.4, Velubhai Paragji (new Mochi) Building,
Plot No 809, Near Ambaji Dham Temple, M. G. Road,
Mulund (W), Mumbai

Note : The abovesaid Stamp Vendor Licence is issued some time ago and one must confirm that the license
of the Vendors is not valid.

PREMITTED KIND OF STAMPS FOR SALE

1. Non Judicial Stamps not more than Rs. 10,000/-.

2. Court Fees not more than Rs. 20/-

3. Indian Revenue Stamp not more than Re. 1.

Thanks to TDR

Kalbadevi, Mumbadevi, Matunga devi latest edition Bandradevi

Few Societies are aware that on receipt of amount from builders the Society
and/or the members are liable for payment of income tax.

Builders special offer

Today last date, tommorow price will be Increased

546 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 1 Landmark Court Judgements

CHAPTER - 30
LANDMARK COURT JUDGMENTS
Sr.No. JUDGEMENT CONTENTS

1. Smt. Neena S. Wadia Consent cannot mean blanket authority obtained

Versus at the time of agreement of sale or handing over
M/s. Venus Enterprises & Kunjan Const. Co. possession of flat as per Sec. 7 (1) of the MOFA
Versus Act.
Deepakbhai R. Shah & Others.

2. Smt. Mayadevi Krishna Lulla Any amount due for the period prior to registra-
Versus tion of the society would be pay Byculla Service
Byculla Service Industries Premises Industries Premises able to the builders and it
Co-op. Society. Ltd., & Others was for them to claim and/or recover from the
Appellant such an amount would not be payable
by the Appellant as a member of the Society.

3. R. J. Uttamchandani Society can recover amounts from occupant who

Versus is a (Non-Member)
La-Rose C.H.S Ltd., & Other

4. Madhukar M. Mahajan The activities of Tuition or Balawadi are permitted

Archana C.H.S Ltd., Pune & Others in the Housing Society as the same are covered
Versus under the object clause of Housing Society.
Archana Sahakari Gruha Rachna
Sansatha Maryadit

5. Poona Hindu Middle Class C.H.S. Held that practice of demanding the payment by
Versus the way of donation or transfer fee repugnant to
Shri Sudhakar Gopal Palsule the very concept of Co-op. Housing Societies So
long as Bye-laws of Society not amended, Society
cannot demand such donation licence, liable to
repay the amount awarded plus interest at the rate
of 6% per annum till realization (Co-operative
Society Donation Demand by Society in excess
than permitted by Bye-laws from incoming member
or purchaser of plots Not legal)

6. Torna C.H.S. Ltd Imposition of fine only will not be a proper

Versus sentence.In this case the purpose of the
Shri. H. D. Jamsandekar & others punishment is also to send a signal to the
persons who are holding intention of similar kind.
Both accused are convicted for offences under
section 3,4,5,10 & 11 of the MOFA Act. r/w 13 of
the MOFA Act. Criminal punishment of Six months
is awarded to the builder for violation of the
provisions of MOFA Act.

7. Ashok Bansilal Mutha & Other The Govt. will not use Ready Reckoner for cal-
Versus culating the Stamp Duty.
1. State of Maharashtra
2. Inspector General of Registration &
Cont. Stamps, M.S.Central Bldg. Pune.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 547
Chapter - 1 Landmark Court Judgements

8. Smt. Ramagauri Keshavlal Virani Open space(terrace/open car parking) belongs

Versus to the Society.
Omwalkeshwar Triveni C.H.S Ltd., Other.

9. ICICI Agreement putting Lessee for a specific pe-

Versus riod does not amount to a Lease. Stamp duty
State of Maharashtra has to be paid of Leave & License and not on
at Lease.

10. Practising Valuers Association Registering Authorities will not refuse regis-
(India) & Ors. tration of document on the ground that full
Versus stamp duty has not been paid in accordance
The State of Maharashtra & Ors. with Ready Reckoner. This will however not
prevent them from taking further action in ac-
cordance with the Rules.

11. Girdharlal Bhanulal Pardeshi Bye Laws do not have the force of law.
Versus
State of Mah. & Others

NRI Definition
NRI Not really interested in Property Market
NRI No return on investment
NRI Not Really Indian
NRI Not required Indians.
NRI Never returning to
Invest in India

548 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 31 The Role of Estate Agent in Property Transaction

CHAPTER 31
THE ROLE OF ESTATE AGENT IN PROPERTY TRANSACTION
In to-days world where property transaction involve lot of complexities, procedure and legal implications, a
experienced estate agent is a must. A trusted and seasoned estate agent is the vital link between the seller and
purchaser in all property transaction, buying or selling of land, flat, commercial premises, farm/bungalow and a lot
of other properties on ownership basis or on lease/rental basis requires a professional follow-up between the
parties.
An able and trusted estate agent’s services for follow-up and co-ordination of deal between the parties is a
very important factor. The concept of estate agents or brokers is age old. Dr. Shrikant Jichkar, former M.P., and
former minister explains the origin of the word “broker”. He says that in the olden days in England, the brokers
had to sit outside the stock exchanges on wooden benches. Those who suffered losses broke the benches in
anger. When an enquiry would be held, every broker would be say, pointing to the other, “He broke it, he broke
it,” and so the world broker came into being (Times of India November 30, 1992). It may go with brokers in other
trades but the concept of broker in real estate have gone through a sea-change over the years. The first
transformation from Estate Broker was to Estate Agent in sixties and from eighties from Estate Consultant in
Mumbai and South and Realtor in Delhi and adjourning areas.
You must check the credibility of estate agent as this trade is infested with large number of fly by night
operators, who have no fixed place of business, where they can be contacted. In Bombay for various trades
there are various whole sale markets and brokers of particular trade wonder on the roads and market area these
trades like for diamond market in Panchratna building compound and spilling over the footpath up to Roxy
cinema in Opera House area, where diamond brokers deal and display their sparkling wares.
Stock market and the adjoining streets swarning with stock brokers is every day sight. Adjoining to this area
is the Ambalal Doshi Marg formerly known as Meadows street, the market and meeting place of estate agents
of all hues and colours. And apty the Estate Agents Association of India is situated in Gundecha Chambers on
this street. Black sheeps are there in any business but the estate agency business is clouded with them. In
developing suburbs of Mumbai even panwalas, rickshaw walas or any otherwalas are posing and acting as
estate agents, who virtually have no knowledge of the profession and are often unscruplous. Many of them
charge retainer fee just for showing the flat or property whether you purchase it or not. Any estate agent should
not be allowed to charged any money to the client just for showing the place. It is only after the deal is finalised
and documents signed, the agent is entitled to the commission. The precaution one has to take is to check,
cross check and recheck the credentials of their estate agent to avoid getting struck with the properties. Special
care has to be taken while purchasing farmlands and holiday properties. There have been many cases when
the so called estate agent has shown flat to the client, which has no clear title or is disputed property or sold
twice. In one case a flat was shown by estate agent, and deal finalised, but it turned out that it belong to two
brothers one brother sold it without the consent and knowledge of his brother, producing false power of attorney
and with the connivance of estate agent. The nightmares to the flat purchaser started, when the brother of the
seller returned to India and started litigation to get back his share of flat and at such a critical time there was no
sign of estate agent on his given address. Today, an estate agent has to give complete services for concluding
the deal. He has not only to show choice of flats/other properties, as per the budget and requirement of the
purchasers, but also to get the agreement made, assist in getting it registered, and if need be also assist in
getting housing finance and ultimately getting possession.
If the estate agent is to sell flat, office or any other property he has to find a suitable buyer as per the terms
of the seller and do every thing to get him best price. For all this a team work and follow up action is required
which one-man-show-type estate agencies fail to provide. There are number of Estate Agent Association in
India, serving to its members and to the general public. The Estate Agents Asssociation of India, oldest and
largest association of real estate agents have formulated various commission levels and ethics.
The Estate Agents Association of India has fixed the following uniform schedule of commission for its
members, payable by their clients on different types of real estate transactions handled by them.
1. Sale of Purchase: Where any immovable property is transferred or agreed to be transferred by way of
sale or exchange of where by way of admitting as members or by way of transfer of shares in
co-operative society or company or other Association of persons or by way of any agreement or in any
other manner whatsoever commission at the following rate on the total consideration amounts (inclusive

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 549
Chapter - 31 The Role of Estate Agent in Property Transaction

of loan) amount and/or deferred payment, if any, shall be paid as under :

(i) Where a member acts for both the buyer and seller commission at the rate of 2% each shall be
paid by both the buyer and seller.
(ii) Where a member acts only for the buyer or the seller commission at the rate of 2% shall be paid
by the party for whom the members act ;
Any transaction of immovable property includes all transactions covered under definition given in section
269U chapter XX-C of the Income Tax Act, 1961 and also under Transfer of property Act, 1882.
The above commission at the aforesaid rates shall, unless otherwise agreed to be paid as under (i) 25% of
the commission shall be paid forthwith to the member at the time of payment of earnest money or token amount
whether simultaneously accompanied by execution of an Agreement or deed of transfer or not by way of non-
refundable service charges and out of pocket expenses. (ii) 75% to be paid on the completion of the transaction
i.e. in case of an Agreement for sale on the full purchase price being paid and in case of Conveyance on or
before the execution of a Conveyance.
2. Goodwill (i) Commission @ 5% on the total consideration of the property shall be due and payable to the
member by both the purchaser and the seller on the purchasers payable to the member by both the
purchaser and the seller on the purchaser price and sale price respectively of any premises, where
goodwill and/or consideration is payable. (ii) Commission equivalent to two months compensation/rent
shall be due and payable by the Licensee/Lessee to the member on the premises secured on leave and
license basis for periods ranging from 11 to 33 months also in case of premises secured on lease for
period ranging from 1 to 3 years.
3. (A) Lease or leave and License Commission equivalent to two months compensation / rent shall be
due and payable by the Licensee/Lessee to the member on the premises secured on leave and
license basis for periods ranging from 11/12 months or part there of as the case may be.
(B) Deposit: In the event of Lessee/Licensee depositing or advancing an amount of equivalent to more
than six months Rent/Compensation to Lessor/Licensor, the former shall pay brokerage equivalent
to two months rent compensation and in addition, two percent on such total deposit or advance
amount. Similarly Lessor/Licensor shall pay brokerage equivalent to one month rent/compensation
and one percent on deposit or advance amount.
(C) Paying Guests Commission equivalent to two months compensation shall be paying Commission to
the member.

Ha Ha Ha
Suggestion to Government authorities.
To safeguard the interest of flat purchaser. Builder
should be allowed to withdraw the last 20% amount
collected from the purchaser only after obtaining
Building Completion Certificate and executing the
conveyance deed. Till such time the amount should
be kept in government securities.

550 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 32 Address of Important Web-Sites

CHAPTER 32
ADDRESS OF IMPORTANT WEB SITES
ASSOCIATION

1) Estate Agent Association of India ----------------------------------------------- www.eaaionline.com

2) Federation of Accommodation Industry of India ------------------------------- www.faiionline.com

AUTOMOBILE

1) Automobile Market India ------------------------------------------------------ www.automartindia.com

2) Business Standard Motoring---------------------------------------------------- www.bsmotoring.com
3) Car Street -------------------------------------------------------------------------------- www.carstreet.com
4) Cyber Guide to Indian car ---------------------------------------------------- www.cybersteering.com
5) India Car ---------------------------------------------------------------------------------- www.indiacar.com

BANKS

1) Bank of Baroda ------------------------------------------------------------------ www.bankofbaroda.com

2) Bank of India ------------------------------------------------------------------------ www.bankofindia.com
3) Canara Bank ---------------------------------------------------------------------------- www.canbank.com
4) Centurion Bank ----------------------------------------------------------------- www.centurionbank.com
5) Corporation Bank --------------------------------------------------------------------- www.corpbank.com
6) Federal Bank ----------------------------------------------------------------------- www.federal-bank.com
7) Global Trust Bank ------------------------------------------------------------ www.globaltrustbank.com
8) HDFC Bank ---------------------------------------------------------------------------- www.hdfcbank.com
9) ICICI Bank --------------------------------------------------------------------------------------www.icici.com
10) IDBI Bank -------------------------------------------------------------------------------- www.idbibank.com
11) Indian Bank -------------------------------------------------------------------------- www.indian-bank.com
12) Indian Overseas Bank ------------------------------------------------------------------------www.iob.com
13) Indusind Bank -------------------------------------------------------------------------- www.indusind.com
14) Punjab National Bank ---------------------------------------------------------------- www.pnbinida.com
15) Reserve Bank of India ---------------------------------------------------------------------- www.rbi.org.in
16) State Bank of India --------------------------------------------------------- www.statebankofindia.com
17) Syndicate Bank----------------------------------------------------------------- www.syndicatebank.com
18) UCO Bank ------------------------------------------------------------------------------- www.ucobank.com
19) Union Bank of India -------------------------------------------------------- www.unionbankofindia.com
20) United Western Bank ------------------------------------------------------------ www.uwbankindia.com
21) UTI Bank ----------------------------------------------------------------------------------- www.utibank.com
22) Vijaya Bank ----------------------------------------------------------------------------- www.vijaybank.com
23) Vysya Bank ---------------------------------------------------------------------------------- www.vysya.com

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 551
Chapter - 32 Address of Important Web-Sites

EDUCATION AND TRAINING

1) Class on the Web -------------------------------------------------------------- www.classontheweb.com

2) Education Right -------------------------------------------------------------------------- www.edurite.com
3) NIIT All About Education----------------------------------------------------------- www.egurucool.com
4) Entrance Guru -------------------------------------------------------------------- www.entranceguru.com
5) Excel at Exam -------------------------------------------------------------------- www.ExcelAtExam.com
6) India Student Info ------------------------------------------------------------ www.indiastudentinfo.com
7) NIIT Computers ------------------------------------------------------------------- www.niitnetvarsity.com
8) Zee India --------------------------------------------------------------------------------- www.zeelearn.com

FINANCIAL INSTITUTIONS

1) EXIM Bank ---------------------------------------------------------------------- www.eximbankindia.com

2) HDFC ------------------------------------------------------------------------------------------- www.hdfc.com
3) HUDCO-------------------------------------------------------------------------------- www.hudcoindia.com
4) ICICI ----------------------------------------------------------------------------------------------www.icici.com
5) IDBI ----------------------------------------------------------------------------------------------- www.idbi.com
6) IFCI --------------------------------------------------------------------------------------------- www.ifciltd.com
7) NABARD ------------------------------------------------------------------------------------ www.nabard.org
8) RICCO ----------------------------------------------------------------------------------------- www.ricco.com
9) SICOM --------------------------------------------------------------------------------- www.sicomindia.com
10) SIDBI ------------------------------------------------------------------------------------------- www.sidbi.com
11) UPFC ------------------------------------------------------------------------------------ www.upfcindia.com

GOVERNMENT

1) Bureau of Indian Standards ----------------------------------------------- www.del.vsnl.net.in/bis.org

2) Central Board of Excise & Customs ----------------------------------------- www.finmin.nic.in/cbec
3) Central Bureau of Investigation ---------------------------------------------------------- www.cbi.nic.in
4) Comptroller & Auditor General of India -------------------------------------------- www.cagindia.org
5) Customs & Central Excise Commissionerate Nagpur ----------- www.cenexicisenagpur.com
6) Department of Heavy Industries --------------------------------------------------------- www.dhi.nic.in
7) Department of Public Enterprises ------------------------------------------------------ www.dpe.nic.in
8) Doordarshan ---------------------------------------------------------------- www.doordarshan.now.com
9) Election Commission of India ------------------------------------------------------------www.eci.gov.in
10) Falta Export Processing Zone ------------------------------------------------------------ www.iepz.com
11) Government of Maharashtra ------------------------------------------------ www.maharashtra.gov.in
12) Gujarat Industrial Development Corporation --------------------------------------- www.gidc.gov.in

552 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 32 Address of Important Web-Sites

13) Gujarat Industrial Investment Corp. ----------------------------------------------- www.giicindia.com

14) Gujarat Informatics ---------------------------------------------------------------- www.gujaratindia.com
15) Income Tax Department Delhi -------------------------------------------- www.incometaxdelhi.nic.in
16) India Tourism Development Corp. -------------------------------------------- www.indiatourism.com
17) India Trade Promotion Organisation-------------------------------- www.indiatradepromotion.org
18) Mahanagar Telephone Nigam Limited- MTNL ------------------------------------- www.nic.in/mtnl
19) Maharashtra Road Transport Corp. --------------------------------------------------- www.msrdc.org
20) Ministry of Law, Justice & Company Affairs, Dept. of Co. affairs -------------- www.nic/in/dca
21) National Centre for Software Technology ----------------------------------------- www.ncst.ernet.in
22) National Centre for Trade Information ------------------------------------------ www.ncti-india.com
23) Secretariat for Industrial Assistance ----------------------------------------------- www.indmin.nic.in
24) Security & Exchange Board of India –SEBI ---------------------------------------- www.sebi.gov.in
25) Software Technology Parks of India ------------------------------------------------www.stpp.soft.net
26) Videsh Sanchar Nigam Limited – VSNL ---------------------------------------------- web.vsnl.net.in

GOVERNMENT OF INDIA

1) Maharashtra Government --------------------------------------------------- www.maharashtra.gov.in

2) Maharashtra Government ---------------------------------------------------------------------- www.nic.in
3) Mumbai Police ------------------------------------------------------------------- www.mumbaipolice.com
4) Ministry of External Affairs --------------------- www.meadv.gov.in (ministry of external affairs)
5) Mumbai Municipal Corporation --------------------------------------- www.mumbaicorporation.com
6) Navi Mumbai Municipal Corporation ----------------------------------------- www.nmmconline.com
7) Maharashtra State Electricity Board -------------------------------------------------- www.mseb.com
8) Passport Department ---------------------------------------------------------------- www.passport.nic.in
9) Co-operation Department ---------------------------------------------------- www.mah.nic.in/sahakar

INSTITUTES

1) Institute of Chartered Accountants of India --------------------------------------------- www.icai.org

2) Institute of Company Secretaries of India -------------------------------------- www.icsi-india.com
3) Institute of Cost and Works Accountants of India ----------------------------------- www.icwai.org

INSTITUTIONS

1) Association of Mutual Funds in India -------------------------------------------- www.amfiindia.com

2) Bombay Stock Exchange ------------------------------------------------------------ www.bseindia.com
3) National Securities Depository Ltd. ---------------------------------------------------- www.nsdl.co.in
4) National Stock Exchange India --------------------------------------------------- www.nse-india.com
5) Reserve Bank of India ---------------------------------------------------------------------- www.rbi.org.in

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 553
Chapter - 32 Address of Important Web-Sites

6) Security & Exchange Board of India ------------------------------------------- www.sebi.com

7) Unit Trust of India -------------------------------------------------------------- www.unittrustofindia.com

LAW

1) Indian Penal Code ------------------------------------------------------------------------ www.indiaip.com

2) Indian Law Data ------------------------------------------------------- www.indiaconnect.com/lawdata
3) Lex Site -------------------------------------------------------------------------------------- www.lexsite.com
4) Supreme Court of India ------------------------------------------------- www.supremecourtindia.com
5) Supreme Court Online ------------------------------------------------ www.supremecourtonline.com
6) Laws 4 India ------------------------------------------------------------------------- www.Laws4india.com
7) Legal Pundits ---------------------------------------------------------------------- www.legalpundits.com

PERSONAL FINANCE – INVESTMENT

1) Capital Ideas Online ------------------------------------------------------www.capitalideasonline.com

2) Capital Market ------------------------------------------------------------------- www.capitalmarket.com
3) Cyberboltz (Real Time Stock) --------------------------------------------------- www.cyberboltz.com
4) Samachar Money Transfer --------------------------------------------------------------- www.dhan.com
5) Dynamic Trader --------------------------------------------------------------- www.dynamictraders.com
6) Equity Master (The Investor’s Friend) -------------------------------------- www.equitymaster.com
7) Dimensions Corporate Finance Service -------------------------- www.equityresearchindia.com
8) Stock Market India -------------------------------------------------------------------- www.finsights.com
9) India Info Line ----------------------------------------------------------------------www.indiainfoline.com
10) IL & FS Invest Mart ---------------------------------------------------------- www.investsmartindia.com
11) Invest Research India ------------------------------------------------- www.investresearchindia.com
12) Invest Watch India ---------------------------------------------------------- www.investwatchindia.com
13) Money Control ------------------------------------------------------------------- www.moneycontrol.com
14) All About Mutual Funds --------------------------------------------------- www.mutualfundsindia.com
15) Personal Finance India for Shares, Equity ------------------------------------------ www.myiris.com
16) Personal Financing Planning ---------------------------------------------- www.mywealthguide.com
17) Personal Finance ------------------------------------------------------------------- www.personalfn.com
18) Sify Finance ------------------------------------------------------------------------- www.walletwatch.com

PERSONAL FINANCE – OTHERS

1) Amway India Marketing ---------------------------------------------------------- www.amwayindia.com

2) Auction Online ----------------------------------------------------------------------------- www.bazee.com
3) Auction Online -------------------------------------------------------------------- www.bidorbuyindia.com
4) Contest 2 win --------------------------------------------------------------------- www.contests2win.com

554 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 32 Address of Important Web-Sites

5) Freedom to Dotcom ---------------------------------------------------------------------- www.e1947.com

6) India’s Finest Virtual Supermarket -------------------------------------------------- www.fabmall.com
7) Hi Funda ----------------------------------------------------------------------------------- www.hifunda.com
8) Indian Bazaar ------------------------------------------------------------------------- www.indbazaar.com
9) Indian Managers ------------------------------------------------------------- www.indianmanagers.com
10) Complete Indian Shopping -------------------------------------------------------- www.indiaplaza.com
11) Life Insurance Corporation of India ------------------------------------------------- www.licindia.com

ON-LINE BROKERAGES

1) Trade Online ------------------------------------------------------------------- www.geojitsecurities.com

2) Gogia International Securities Ltd. ----------------------------------------------- www.gogiacap.com
3) Online Share Trading ---------------------------------------------------------------- www.icicidirect.com
4) Online Guide ----------------------------------------------------------------------- www.motilaloswal.com
5) Parag Parikh Financial Advisory Services Ltd. ------------------------------------ www.ppfas.com
6) SSKI Investor Services ------------------------------------------------------------ www.sharekhan.com

PROPERTY

1) Real Estate in India ----------------------------------------------------------- www.indiaproperties.com

2) Mumbai Properties ------------------------------------------------------- www.mumbaiproperties.com

PRESS

1) Times of India---------------------------------------------------------------------- www.timesofindia.com

2) Mid-Day ---------------------------------------------------------------------------- www.chalomumbai.com
3) Indianexpress -------------------------------------------------------------------- www.indianexpress.com
4) Accomodation Times -------------------------------------------------- www.accomodationtimes.com
5) Asian Age ------------------------------------------------------------------------------- www.asianage.com

RATING AGENCIES

1) Credit Analysis & Research ltd. ------------------------------------------------ www.careratings.com

2) Credit Information Services of India Limited. ---------------------------------------- www.crisil.com
3) Invest Information & Credit Rating Agency ------------------------------------- www.icraindia.com

REGISTRARS

1) Computer Age Management Services --------------------------------------- www.camsonline.com

2) Online Personal Finance Advisor-------------------------------------------------------www.karvy.com

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 555
Chapter - 32 Address of Important Web-Sites

TRAVEL

1) India Online travel ----------------------------------------------------------- www.indiaonlinetravel.com

2) Western Railway -------------------------------------------------------- www.westernrailwayindia.com
3) Central Railway ---------------------------------------------------------------------- www.crmumbai.com
4) Lonely Planet ---------------------------------------------------------------------- www.lonelyplanet.com
5) Omnis Online --------------------------------------------------------------------- www.omnis-online.com
6) Southern Railway -------------------------------------------------------------- www.southernrailway.org
7) Shubh Yatra -------------------------------------------------------------------------- www.shubhyatra.com
8) BEST undertaking ----------------------------------------------------------- www.bestundertaking.com
9) Travel Mart India. -------------------------------------------------------------- www.travelmartindia.com

Budget Flat
A middle class person has to give up all his budget plan to take a
loan to get a flat

Huge actual users market

Because builder cannot sell flat to investor nor is there any
appreciation

Appendix VIII of DRC Regulation No. 34

Clause No. 9 States that

A holder of DRC who desires to use the FSI credit certified

therin on a particular plot of land shall attach to his
application for development permission valid DRCs to the
extent required.

Is this condition complied? (is DRC credit certificate

attached to the application for development permission?)
556 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 33 List of related statues connected with Co-operative Housing Societies
CHAPTER 33
List of related Statutes
(Connected with Co-operative Housing Societies)

z Maharashtra Co-operative Societies z Maharashtra Regional & Town Plan-

Act, 1960 and Rules 1961. ning Act
z Maharashtra Ownership Flats (Regula- z Bombay Buildings Repairs and Recon-
tion of the Promotion of Construction- structions Board Act 1969
Sale Management and Transfer) Act, z Bombay City Civil Court Act.
1963 and Rules 1964. z Bombay Government Premises Evic-
z Maharashtra Apartment Ownership Act, tion Act 1955
1970 and Rules 1972. z Bombay Industrial Relations Act 1946
z Slum Rehabiliation Development - z Bombay Khoti Abolition Act 1949
Improvment Act.
z Bombay Land Revenue Code 1879
z (CIDCO Act) BMRDA Act.
z Bombay Metropolitan Region Develop-
z Maharashtra Housing and Area Devel- ment Act 1974
opment Act, 1976.
z Bombay Police Act 1951
z Urban land (Ceiling and Regulation
z Bombay Provincial Municipal Corpora-
Act) Act, 1976.
tion Act 1949.
z Indian Stamp Act, 1899 and Bombay
z Bombay Rents, Hotels and Lodging
Stamps Act 1958.
House Rates Control Act 1947
z Indian Registration Act 1908.
z Companies Act 1956
z Bombay Municipal Coroporation Act,
z Indian Contract Act 1872
1888.
z Indian Evidence Act 1872
z Benami Transactions (Prohibitation
Act, 1988) z Indian Succession Act 1925
z Rent Control Act. z Power Attorney Act 1882
z Maharashtra Sales Act on the Trans- z Presidency Small Causes Courts Act
fer of Properties in goods involved in 1882
execution of works Contract. z Transfer of Property Act 1882
z Development Control Regulations for z The Bombay Metropolitan Region De-
Greater Bombay 1991. velopment Authority Act 1974
z Income-tax Act, 1961 and Rules 1962. z The Mah. Apartment Ownership Act
z Land Revenue Code. 1970.
z Town Planning Act. z National Housing Bank Act1987
z Income Tax Act 1961 z The co-operative Societies Act 1912
z Bombay Public Trusts Act 1950 z The General Clauses Act 1897
z Consumer Protection Act, 1959 z Law of Property Act 1925
z Indian Penal Code 1860 z Hindu Succession Act 1956
z Transfer of Property Act, 1882 z The Bombay Stamp Act 1958
z The Bombay Town Planning Act 1954
CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 557
Chapter - 34 Conveyance

CHAPTER 34
CONVEYANCE IN FAVOUR OF CO-OPERATIVE SOCIETY

A) CONVEYANCE

ADVANTAGES OF CONVEYANCE

Q Getting the title of the property

Q Rights with regards to balance FSI
Q Property can be free and marketable
Q Loans can be raised by mortgage
Q Permission for reconstruction possible
Q Construct additional floors by TDR
Q Receive compensation on development
Q Sublet SocietiES open space to Mobile companies to put up advertisement hoardings for monetary gains.
CONTENTS OF CONVEYANCE DEED

Q Name and address of the seller/s

Q Name and address of the purchaser/s.
Q Name of the confirming party, if any like Developer,Builder, Financer etc
Q Description of the property
Q Area of the land,
Q Survey No.,
Q Construction of building and other structures, trees and Immovable fittings standing
on such land.
Q A brief description about the original owners,
Q The chain of transactions executed from beginning till the present Vendor.
Q Consideration for which transfer is effected.
Q Mode of payment of consideration.
Q Other usual terms and conditions between the parties for transfer of ownership, interest,
title in the said property.
PROVISIONS OF BYE-LAWS ON CONVEYANCE

Q Main object of Society to obtain Conveyance Bye-Law No. (5)

Q Committee to sign conveyance deed Bye-Law No. (74)
Q First General Meeting to have agenda of conveyance Bye-Law No. (89(a)(vi))
Q Committee to finalize with Advocate draft Bye-Law No. (155(b))
Q Approve the deed in general body meeting Bye-Law No. (155(b))
Q Approach Civil Court on grievances of conveyance Bye-Law No. (175C(c))

MAHARASHTRA OWNERSHIP FLATS(REGULATION OF THE PROMOTION OF CONSTRUCTION, SALE, MANAGEMENT AND TRANSFER) ACT,
1963. (MOF ACT)

Q Promoter (builder) to take necessary steps to complete conveyance of land and building to society - Sec. 11
Q To execute all relevant documents
Q To execute conveyance within four months from the registration of society
Q To deliver all relevant documents of title

558 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 34 Conveyance
Q To rectify defects before conveying the title
Q Not executing the conveyance is an offence
Q Punishment of 3 years imprisonment or fine or both Sec.13

STAMP DUTY PAYABLE

under Bombay Stamp Act, 1958

At the Time of Agreement At the Time of Conveyance

AT THE TIME OF AGREEMENT

Optional Upto 10.12.85 Compulsory after

(Now is insisted) 10-12-1985

Before 1980 After 1980 but

Before 9-12- As per Mkt. Value

As per Mkt. Value

As perAgreement Value
(Controversial)

AT THE TIME OF CONVEYANCE

Paid at the time of Agree-

ment exempted if the agree- Others have to pay as per
ment had been adjudicated / current Market Value
Registered

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 559
Chapter - 34 Conveyance

STATUS OF CONVEYANCE & STAMP DUTY LIABILITIES

Q Stamp duty is compulsory payable as possession is already taken
Q The Court decision shall compel the Builder / Landlord to execute the conveyance
Q Better to pay the stamp duty at the earliest and get the conveyance
Q If builder is also not available there may not be a body to compel the Landlord/Owners to execute conveyance.
Q Delay / postponing the Conveyance aggravates and complicates the process.
Q If members do not act now the legal heirs will find it difficult to get proper title.
Q Stamp duty value normally increases every year.
Q The Court decree obtained for conveyance also attracts stamp duty.
Q Stamp duty is payable as per Market Value on all flats/Shops as per the applicable rate.

REMEDIES FOR CONVEYANCE

Q To file civil suit under Specified Relief Act.
Q To file criminal case as per Section 13 of Maharashtra Ownership Flats Act, 1963.
Q To file case for deficiency in service under Consumer Protection Act, 1986.
Q To file declaration with proper Stamp Duty with Sub-Registrar.

DOCUMENTS REQUIRED FOR CONVEYANCE

Q 7/12 Extract
Q Commencement Certificate
Q Completion Certificate / Occupation Certificate
Q Search Report
Q Approved plan
Q ULC Order
Q NA Order
Q Property Card
Q Stamp Duty paid proof
Q Registration charges paid proof
Q Society Registration Certificate

MIS INFORMATION ABOUT CONVEYANCE CONSEQUENCES

Q Society shall be responsible to make like development charges and N.A.Tax.
Q Society shall be responsible for illegal construction.
Q Time consuming process.
Q Secretary’s signing will be personally responsible for any defects.
Q Society will be penalized for non payment of Stamp Duty etc.

560 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 34 Conveyance
Q Attending Court cases is a time consuming and waste of money.
Q Pre determined about negative results.
Q Not sure of continuing cases by the next office bearers etc.
Q Consolidated conveyance by forming federation etc
Q Undivided flats cannot be conveyed.
Q Death of land owner/builder etc.
Q Records not available.

REASONS / EXCUSE FOR DELAYING CONVEYANCE

Q There are unsold flats in the building.
Q Stamp duty payable on conveyance to be paid by the members.
Q Owners of land are not Co-operating.
Q Builders pass on the responsibility on the Owners to avoid stamp duty expenses.
Q Members are not co-operating.
Q It is time consuming process.
Q Builders want to use transfer right i.e. to use TDR for consideration.
Q Builders/Promoters are not available.
Q Builders/Promoters do not part with the documents required for Conveyance.
Q Builders/Owners do not produce Tax clearance Certificate u/s 230 A of Income Tax Act, 1961.
Q Give some lame excuses like Copies of approved plan, permission from ULC Act, Occupation Certificate not
available.
Q The member managing the affairs of the society may be transferring the rights in the shares in a short span of time.

CRIMINAL ACTION AGAINST BUILDER

Q He can be criminally prosecuted for violation of MOFA Provisions.
Q He may even have to undergo criminal imprisonment Recently a
builder has been sentenced to six months imprisonment plus fine.
ACTION AGAINST BUILDER CAN BE INITIATED ON THE GROUND OF

a) Not giving statement of accounts.

b) Not giving copies of building plan.
c) Not forming Co-operative Society.
d) Not executing the conveyance of the property.
e) Not giving original documents of title of the property.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 561
Chapter - 34 Conveyance
B) Judgement Delivered by Metropolitan Magistrate 22nd Court 18/2/2003 for not
executing the conveyance as well as for violation of the provisions of MOF Act
directing six months imprisonment to the builder

In the Court of the Metropolitan Magistrate

22nd Court Andheri, Mumbai.
Judgement
( u/sec. 355 of Cr.P.C. )

1) The serial number of the case :- 276/s/86

2) The date of commission of the Offence

3) The name of the complainant : Amar Ganesh Joshi, Hon. Secretary,

Torana Co-op. Hsg. Soc, Sahar road.

4) The name of the accused : 1) Shri Hiraji Dinanath Jamsandekar.

2) Smt. Hemlata Hiraji Jamsandekar.

5) The offence complained of : u/sec, 3,4,5,10 & 11 and 13 of the Maharashtra Ownership flats Act
1963 r w rule 9 of the rules made thereunder.

6) The plea of the accused : Both accused pleaded not guilty

7) The final order : Both accused are convicted. Their statements are recorded
arguments heard, written notes of arguments filed on record.

8) The date of such an order : 18/2/2003

REASONS

1) Direct evidence, oral and documentary, has been _____________ the oral evidence consists of testimony of
complainant and documentary evidence consists of 11 exhibits. Ex P-1 is the agreement, Ex P-2 is the list of
members who have paid Rs. 800/- each towards the formation of the society, Ex P-3 is the order passed by
the Hon’ble City Civil Court in suit No. 3241 of 1984, Ex P-4 to P-11 are the letters.

2) The material on record proves that the accused being the builders, doing business under the name and style
as Jamsandekar Enterprises entered into an agreement of sale cum purchase of the flats as per Ex P-1 under
section 4 of the Maharashtra Ownership flats Act, There are 42 Purchasers and there are 50 flats in the
building. The construction of the building was commenced in the year 1975 and it was completed in the year
1980. As per the agreement at Ex P-1, all the flat Purchasers who had paid all the dues under the agreement
were put in possession of the respective flats on completion of the building in or about year 1980 there is no
dispute about these material facts.

3) However, after the building was completed and the flats owners were put in possession in the year 1980, the
accused failed to get the society of the flat owners registered as well as the accused failed to pass the title to
the society by executing a conveyance . The material on record shows that accused did not take any steps
toward formation of the society and for conveyance of the title though amounts for formation of the society
were already taken by them. In the meantime accused attempted to make certain additions and alterations in
the building without sanction from the authority and without having approval of the plan and said resulted into
a civil suit being filed by the members of the society in the City Civil Court. The City Civil Court has admittedly
restrained the accused from making any construction, additions or alterations to the building constructed by
them. The decision of the City Civil Court is at Ex P-3. These facts are also not in dispute.

4) The Flats owners thereafter, formed a Co-operative Society on their own and took necessary steps to get it
registered under the Act, at their own expenses. The accused are occupying two flats in the building but they

562 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 34 Conveyance

have not become members of the society. They are not paying any maintenance charges or common utility
charges to the society. Thus the accused except handing over possession of the flats to the purchasers have
done nothing to discharge their liability under the provisions of Maharashtra Ownership Flats Act. The material
on record sufficiently establishes these facts and there is no real challenge to these facts either in defence or
in the cross examination.

5) The defence put up by the accused is of general denial in respect of charge under Section 3,4, and 5 of the
MOF Act. So far as charge under Section 7 is concerned, there is an order of the City Civil Court and that
issue is no more for consideration and not pressed seriously. So far as the charge under Section 10 of the
Maharashtra Ownership Flats Act is concerned, It is conceded by the accused that the society has been
formed by the flat owners on their own at their own expenses. There is no denial of the charge under Section
10 of the MOF Act. So far as the charge under Section 11 of the Act is concerned regarding not passing the
title to the society. The story put up by the accused is that the plot of land below the structure stands on the
joint minor name of accused no.2 Hemalata and Sons Mr. Tejas who has been examined as defence witness.
Tejas was minor at the time of the agreement. Mr. Tejas has deposed that he has to receive certain dues from
his father and mother and therefore he is withholding his consent for conveyance and this is the reason why
the accused are not in a position to execute a conveyance deed in favour of the society consisting of entire
land and the building.

6) All these defences taken up by the accused are lame. The Accused No.2 Hemalata is one of the partners of
the Jamsandekar Enterprises and she is also one of the Joint owners of the plot. The other Joint owner is
obviously Mr. Tejas D. No.1. He was minor at the time of executing the agreement Ex P-1. The agreement Ex
P-1 is between the flat owners and the accused No. 1. He is a partner of Jamsandekar Enterprises alongwith
accused No.2 Hemalata Jamsandekar. Thus accused No.1 and 2 were the principal and agent at the same
time . Hence when accused No.1 signed the agreement, the agreement is binding on accused no. 2 also. The
accused No. 1 and 2 are also the natural parents and guardians of the Mr. Tejas. It is an admitted position.
There is nothing on record to show that interest of accused were adverse to the interest of Mr. Tejas at the
time of executing the agreement or at any subsequent point of time. Therefore the sale was for the benefit of
the minor also, otherwise the accused would have obtained permission of the competent Court to alinate the
property belonging to the minor, The title certificate issued in schedule to the agreement shows a clear title for
the intending Purchasers. There is no mention in the certificate that one of the Joint owners was a minor and
his consent will be required to give the conveyance which can be done only on his attaining majority. It is not
mentioned in the title certificate that the consent of the minor will be obtained as per the terms and conditions.
The agreement at Ex P-1 is a direct agreement. It is an agreement between Jamsandekar Enterprises and the
flats owners. Non-disclosure of status of Mr. Tejas as minor is a clear violation of the provisions of sections3
(a)(b) and (h). The plea of dispute between the father and the son is merely an eye wash. When a builder
interest into an agreement with the proposed flat owner he has to show that his agreement with the land owner
is legal and binding contract. If it is to be taken that consent of Mr. Tejas was not obtained because he was
unable to give consent due to minority then it was a fraud played upon the Purchasers in showing them a
marketable title certificate obtained from a solicitor. The title certificate is defective and it is an offence under
the Act. If the consent of Tejas was not obtained as he was minor then there was no valid power to make an
agreement and the breach of the sec 3 (a)(b)&(h) of Hsg. Soc. Act is committed. If it is to be taken that there
was no legal impediment for accused No.1 in entering into a legal, valid and binding agreement with flat
owners then the defence taken up is untenable, unacceptable and liable to be rejected as an after thought.

7) There is a ruling of the Honourable Bombay High Court regarding the scope and object of section 3 of the
Maharashtra Ownership Flats Act 1963 :- “General Liabilities of the promoter : Section 3 of the Ownership
Flats Act prescribes general liabilities of the promoter and those provision will show that they are intended
to safeguard the interest of the potential flat owners in all its aspect such as the title of the land, any
encumbrance on the land on which the building is to be constructed, the exact nature of the accommoda-
tion which the potential buyer is to buy and the quality of the construction such as fixtures, fittings and
amenities which are intended to be provided . The promoter has to specify the date by which the posses-
sion of the flat is to be handed over. As a matter of fact all the necessary details, Disputes with respect to
which normally arise in respect of property have to be disclosed by the promoter –Association of com-
merce House Block Owners Ltd. Vs Vishanda Bamalda (1981) 63 BOM L.R.345)

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Chapter - 34 Conveyance

8) Thus after considering the material on record I am of a clear view that the accused have committed an
offence U/Sec 3 (a)(b) of the Act which is made out from their defence itself.
9) It is an admitted fact that flat Purchasers have formed the society on their own. It is also admitted position
that all of them have paid Rs. 800/- towards formation of the society at the time of executing the docu-
ments. Their amounts have not been returned The accused have no right to use the said amount to any
other purpose, as it could amount to criminal breach of trust. Thus the accused have committed offence U/
sec 5 of the Act. In the case as soon as the accused not knowledge that the members have formed a
society on their own they should have taken steps to return their amounts. There is absolutely on justifica-
tion on the part of the accused to retain their money. The contention of the Ld. Advocate for the accused is
that only authorised officer can ask for the account under the provisions of section 5 of the Act is not at all
accepted as the now the question is not of account of the money but the question is of returning the
amounts to the members.

10) The Ld. Advocate for the parties have filed their written notes of the arguments at the conclusion of the oral
submissions. Those notes are on record after considering the entire material on record and going through
the respective oral and written submissions, I am inclined to agree with the submissions made by the Ld.
Advocate for the complainant, that violations of provisions of section 3,4,5,10 & 11 of the MOF Act have
been clearly and beyond doubt made out. The complainant has proved its case satisfactorily with cogent
and consistent oral and documentary evidence and the guilt has been brought home. In the circumstances
accused are liable to be for conviction under section 13 of the Act which provides punishment of imprison-
ment for a term which may extend upto section 3 yrs. Or with fine or with both in respect of sections 3,4,10
& 11 of the Act. In respect of section 5 it provides punishment upto 5 yrs or with fine or with both. The
section also provides for punishment with imprisonment upto 1 year or fine or both in respect of any breach
of the rules formed under the Act. Considering the nature of punishment it is necessary to hear the ac-
cused on the point of sentence.

11) Both of you have been held guilty for offence under section 3,4,5,10 & 11 of the Maharashtra Ownership of
Flats Act, what do you say on the point of sentence ?
We have put the flat owner in possession of the premises long back. We are old weak/feable persons. We
suffered from blood pressure. Hence option of fine may be given.

12) The question of sentence is a matter of judicial discreation. However sentence must be in consonance with
the offences proved. It is a fact that the accused have commited the violation of section 3,4,5,10 & 11 of the
Act. Imposition of fine only will not be a proper sentence in this case. One of the purpose of the
punishment is also to send a signal to the persons who are holding intention of similar kind. The
sentences of short durations are suitable in such cases. In the result the following final order :-

ORDER

Both accused are convicted for offence under section 3,4,5,10 & 11 of the MOF Act r/w 13 of the MOF Act.

For Offence under section 3 of the Act, both accused are sentenced to suffer SI for 6 months and to pay a fine
of Rs. 2000/-(Rupees Two Thousand Only) each I.D. to suffer SI for 3 Months.

For offence u/sec. 4 of the Act both accused are sentenced to suffer SI for 6 months and to pay a fine of
Rs,2000/- (Rupees Two Thousand Only) each I.D. to suffer SI for 3 Months.

For offence under section 5 of the Act both accused are sentenced to suffer SI for 6 months and to pay a fine
of Rs,5000/- (Rupees Five Thousand Only) each I.D. to suffer SI for 3 Months.

For offence under section 10 of the Act both accused are sentenced to suffer SI for 6 months and to pay a fine
of Rs,2000/- (Rupees Two Thousand Only) each I.D. to suffer SI for 3 Months.

For offence under section 11 of the Act both accused are sentenced to suffer SI for 6 months and to pay a fine
of Rs,2000/- (Rupees Two Thousand Only) each I.D. to suffer SI for 3 Months.

564 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 34 Conveyance

Substantive sentence to run concurrently.

Out of fine amount of Rs. 26,000/- an amount of Rs. 10,000/- be paid to the complainant on behalf of the society
as a compensation u/sec. 357 of cr.P.C. after appeal period is over.
The case is accordingly disposed of

(D.A.JOSHI)
Metropolitan Magistrate
22nd Court, Andheri,Mumbai
18/2/2003

MOFA JOKE OF THE DECADE

Section 3(m) stipulates that when a promoter advertises his Flat for sale,
he has to disclose the Carpet Area of the Flat including the area of Balcony which
should be shown separately, the price of the Flat including proportionate rate in
areas and facilities, which should be shown separately to be paid by the Purchaser
of the Flat and interval for payment thereof. The penalty for violation of the
same as per Section-3 is mentioned in Section-13 of the MOFA Act, which is im-
prisonment for a term which may be extended to 3 years of with fine or with both.
In my opinion practically every builder has committed the above said
offence. I have not come across a single advertisement/brochure published in any
newspaper, which mentions the mode of payment. Normally builders do not write
the Carpet Area of Flats in advertisements. Similarly, the sale brochures issued by
the Builders do not specify the mode of payment that has to be made by the
customer to the Builder.

At times, Builders have given undertaking to Urban Land Ceiling

(ULC) Department that they will not sell flats to flat Purchaser who
are having flats in the same city.It is observed that many times
more than one flat are sold by the Builders in the same complex
to same person inspite of there being a condition
by the ULC Department not to sell flats to persons
having a dwelling unit in the same city.

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Chapter - 34 Conveyance

C) NOTICE TO BUILDERS FOR CONVEYANCE IN PAVOUR OF CO-OPERATIVE SOCIETY

BY REGISTERED A/D

ON ADVOCATES LETTERHEAD

Date : ___/___/2007
To:

Sirs,

Sub: Legal Notice for violation of various laws of the land including –
a) Not executing the Agreement with the Flat purchasers in the Format as prescribed in MOFA Act.
b) Not handing over copies of various Municipal plans as well as complete set of
architectural and structural drawings.
c) Not giving copy of the statement of accounts particularly of various amounts collected from inves-
tors at the time of resale of flats.
d) Not sorting out the grievances of flat purchasers.
e) Failure to comply with the statutory obligations as mentioned in the MOFA Act.
f) Not depositing the various amounts collected from the Flat purchasers in a separate bank ac-
count.
g) Negligence in managing the funds of the flat purchasers which are in your custody as a Trustee of
the funds.
h) Not taking steps to correct the defects in the construction in the Flats acquired by the flat
purchasers.
i) Failure to comply with the provisions of section 10(1) of MOFA Act.
j) Making changes in the building plan without the consent of Flat purchasers.
k) Deficiency of services and/or civil action proposed to be taken against you.
l) Criminal action proposed to be taken against you.
m) Damages of Rs. _____________ for the deficiency of service and failure to comply with the statutor
obligations.

A) To initiate action against builder for

(i) Cheating ( Sec. 415)

(ii) Abatement of a thing (Sec. 107)
(iii) Public Nuisance (Sec. 268)
(iv) Volunteers causing hurt to extort property or to constraint to an illegal act
(Sec. 327)
(v) Wrongful Restraint (Sec. 339)
(vi) Wrongful Confinement (Sec. 340)
(vii) Extortion (Sec. 383)
(viii) Putting person in fear of injury in order to commit extortion (Sec. 385)
(ix) Dishonest misappropriations of property. (Sec. 403)
(x) Cheating and dishonesty including delivery of property ( Sec. 420)
(xi) Mischief( Sec. 425)
(xii) Making a False document (Sec. 464)
(xiii) Criminal intimidation (Sec. 503) of Indian Penal Code 1860.

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 Chapter - 34 Conveyance

(B)
(I) Violations of the provisions of the Maharashtra Ownership of Flat
Regulation of the Promotion of Construction, Sale, Management &
Transfer Act, 1963, particularly general liability of promoter of sec. 3,
(II) Promoter before accepting advance payment or deposit to enter into
Agreement and Agreement to be registered sec. 4.
(III) Promoter to maintain separate account of sums taken as advance and
deposit and to be trustee there for and disburse them for purposes for which it is
given sec. 5.
(IV) Responsibility for payment of outgoings till property is transferred sec. 6.
(V) After plans & specifications are disclosed no alterations or additions
without consent of persons who have agreed to take the flat and defects notice
within three years to be rectified sec. 7
(VI) Promoter to take steps for formation of Co-operative Society or company sec. 10.

With reference to the above and under instructions from my clients, Shri ________________________________,
having address at ________________________ _______________________________________________________,
I have to state as under:-
1) My clients say and submit that there have been instances where the Builder has cheated Flat Purchasers.
My clients say and submit that the Government Authorities also felt a need to ensure that interests of flat
purchasers are protected. As a result of which Maharashtra Government has prescribed a Model Agreement
in Form-V that is to be executed by the Promoters with the Flat Purchasers. My clients further submit that
Explanatory Note to the Form-V Agreement, which is a part and parcel of the MOFA (The Maharashtra
Ownership Flats (Regulation of the Promotion of Construction, Sale, Management and Transfer) Act, 1963,
which clearly stipulates that certain clauses of the Model Agreement are statutory and mandatory according
to the provisions of the Act and these Rules shall be retained in each and every individual Agreement/s
executed between the Promoter and Flat Purchaser. My clients say and submit that Explanatory Note No. 1
of Model Form of Agreement in Form-V is reproduced hereunder :

Note No. 1 - This is only a model form of agreement, which will have to be modified and adopted in each case
having regard to the facts and circumstances of each case but in any event such clauses 1, 2, 3, 4, 5, 8, 9,
10, 11, 12, 13 and 22 which are statutory and mandatory according to the provisions of the Act and these rules
shall be retained, in each and every individual agreement/s executed between the Promoter and Flat Pur-
chaser. Any departure or variation from these statutory and mandatory conditions, being villative and ultra
vires of the provisions of the Maharashtra Ownership Flats (Regulation of the Promotion of Construction, Sale,
Management and Transfer) Act, 1963 (hereinafter referred to as “the said Act”) will not be binding and enforce-
able upon the parties, such conditions being void ab initio.

2) My clients say and submit that the definition of the Promoter includes the Developer. My clients say and
submit that it is the statutory duty of the Developer to join as a Confirming Party to the Tripartite Agreement to
be executed between the Promoter, Flat Purchaser and the Owner so that the Owner is bound by all the terms
and conditions and covenants of the Tripartite Agreement. The above said Model Agreement has come into
force with effect from 10-04-1987. My clients further submit that it is your statutory obligation not to charge a
Single Rupee to the Flat Purchasers till the date of receipt of Occupation Certificate. My clients submit that
Management of the building has to be done by you till the Occupation Certificate is received.

3) My client says and submits that before the Conveyance Deed can be formally drafted by you, they would
appreciate if you could make available to my clients certified true copy of the below mentioned documents
namely:
a) Ledger Abstract of the property i.e. 7/12 Abstract.
b) Order issued by the competent authority as per the provisions of the Urban Land Ceiling Act.
c) Development Agreement executed by the developer with the land owners.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 567
Chapter - 34 Conveyance

d) Copies of the Power of Attorney given by the owners in favour of the developers along with the copy of
the registration receipt.
e) Intimation of disapproval from the Bombay Municipal Corporation Authorities.
f) Occupation Certificate.
g) Building Completion Certificate.
h) Approved plan of the building.
i) Chain of documents through which the vendor acquired the right, title and interest in the property.
j) Non-agricultural assessment order.
k) Non-agricultural tax paid receipts.
l) Title Clearance Certificate from the vendor’s advocate.
m) Search report for the last 30 years with the search fees paid receipts.

4) My clients say and submit that as per section 153 (1) (2) (3) of BMC, it is necessary to get the property
transferred in the name of the owners. My clients say and submit that as the flat purchasers have acquired
the flat for a valuable consideration from you, my clients have become the owners of the property and it is your
statutory obligation to ensure that the property is transferred in my client’s name. You are aware that
Conveyance has to be executed by the Vendors and for the same even signature of my clients is not required.
It is your statutory obligation to ensure that the property card is transferred in my clients name. You have
entered into an Agreement with the flat purchasers and a copy of the Stamp Duty receipt is also with you. In
the event you do not have the said Stamp Duty receipts then it is respectfully submitted that you should
obtain the same directly from the flat purchasers from whom you have collected substantial amounts without
complying with your statutory obligations.

5) My clients submit flat purchasers have for a valuable consideration acquired the right, title and interest in the
Flats/Shops in building ____________. My clients submit that the Agreement executed by you with Flat
purchasers is not in the format of model agreement as stipulated under The Maharashtra Ownership Flats
(Regulation of the Promotion of Construction, Sale, Management and Transfer) Act, 1963 Act, commonly
known as MOFA. My clients say and submit that Clause-2 of the Model Agreement clearly stipulates that the
price for the Flat includes certain amount “being the proportionate price of the common areas and facili-
ties appurtenant to the premises, the nature, extent and description of the common/limited common
areas and facilities/limited common areas and facilities”. This is the precise reason why you in the
opinion of my clients have no right to sell the car parking space. My client says and submits that you do not
have any right of any nature whatsoever to collect money and allot open car parking space, stilt car parking
space to a person of your choice. It will not be out of place to mention that when the flat purchasers were
showing interest in your project the rate that was quoted by you was for super built up area. The implications
of the same is that every flat purchaser has paid for the open spaces. You are also aware that open car
parking space, stilt parking space is not included in FSI calculation. Enclosed Annexure- A is a copy of the
Judgment delivered by the Maharashtra State Co-operative Appellate Court in A. O. No. 86 of 2001 in M/s.
Prakash Auto V/s. Arenja Arcade Premises Co-op. Society Limited & Another wherein it has been held
that the purchaser of open car parking space or the purchaser of basement does not get title to the car
parking space in the open space and/or the basement. The nature of the grounds for which my clients
propose to initiate action against you on the grounds of deficiency of service besides initiating criminal action,
include:-

a) Not obtaining Building Completion Certificate.

b) Not giving the Statement of Accounts.
c) Not giving copies of building plan.
d) Not paying the statutory dues payable to Municipal Corporation of Mumbai.
e) Not providing swimming pool and health club as promised by you.
f) Not providing Fire Fighting Equipments.

568 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 34 Conveyance
g) Not providing dish antenna.
h) Not providing Amenities as has been mentioned in the Agreement.
i) Not doing the management of the building, _______________in a proper manner till the formation of
the Society.
j) Not repairing the building ________________, which requires extensive repairs in spite of the fact
that the building has been recently constructed till the formation of the Society.
k) My clients have been given to understand the Lift that has been fixed is not of good quality. The Lift
does not have security measures like sensors, alarms, etc.
l) Selling the open space in the building _______________for car parking purposes.
m) Not handing the vacant and peaceful possession of office.

6) Pursuant to Rule 4 of the Maharashtra Ownership Flats Rules, 1964, my clients say and submit that it is the
statutory obligation to give certified true copies of the below mentioned documents. By this legal notice my
clients hereby call upon you to give certified true copies of the documents as mentioned therein. The con-
tents of Rule 4 are reproduced hereunder for your ready reference :

Rule 4 : True copies of certain documents to be given

A promoter shall, on demand and payment of a reasonable charge, therefore, give to any person intending to
take or taking (one or more flats) true copies of the following documents, namely : -
(a) all documents of title relating to the land on which the flats are constructed or are to be constructed,
which are in the promoter’s possession or power;
(b) The certificate by an Attorney-at-law or Advocate referred to in clause (a) of sub-section (2) of section
3;
(c) All documents relating to encumbrances (if any) on such land, including any right, title, interest or
claim, of any party in or over such land;
(d) The plans and specifications of the building built or to be built on the land referred to in clause (e) of
sub section (2) of section 3;
(e) A list of fixtures, fittings and amenities (including the provision for one or more lifts) provided or to be
provided for the flat;
(f) A list referred to in clause (g) of sub-section (2) of section 3;
(g) A list of all outgoing referred to in clause (i) of sub-section (2) of section 3 and the basis on which any
estimated figures or other information is given to the person intending to take or taking the flat.
7) My clients hereby call upon you to give to my clients a complete set of Architectural Drawings. My clients
also call upon you to give complete set of Structural Drawings with structural calculations. My clients also call
upon you to give a copy of the Soil Investigation Report. My clients also call upon you to give a copy of the
Report of Environmental Impact Analysis.

8) My clients submit that the representatives of the building _______________have time and again briefed you
about the problems in the building __________________. My clients submit that you have time and again
given verbal promises to sort out the problems but you have never cared to ensure that the grievances of the
premises purchasers are sorted out to the satisfaction of the premises purchasers of building
____________________.

9) My clients have informed me that inspite of my client having paid to you the consideration for acquiring the
right, title and interest in the premises mentioned against the name of my clients in the building
__________________, you have failed and neglected to comply with your statutory obligations.

10) My clients also call upon you to give the residential address of all the directors / partners of the company/firm.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 569
Chapter - 34 Conveyance

11) My clients say and submit that they have not received original documents of the title to the property as well as
copy of the Building Completion Certificate inspite of the fact that substantial time has passed since the date
of purchase of flat by the flat purchasers.

12) My clients have been given to understand that you accepted more than 20% of the Sale Price before execut-
ing written Agreement. My clients say and submit that the above said act of yours by accepting more than
20% of the Sale Price before entering into valid written Agreement is in utter violation to the provisions of sec.
4 of the MOFA 1963. My clients further submit that the Agreement executed by you with the Flat Purchasers
is in utter violation to the Model Agreement prescribed in Form–V of the MOFA 1963. The provisions of Rule 10
Sub Rule 2 format of the same is reproduced herewith for your ready reference. My clients say and submit
that as a Promoter you are hereby called upon to give Certified True Copies as prescribed in the form as per
your Register, List of ownership flat purchasers in building ___________ constructed by you as mentioned in
Form–I of the MOFA 1963.

12A) My clients hereby call upon you to give a copy of Form of Register of persons who are purchasing the flats in
building _________________ along with details of various amounts paid by them.
FORM - I
(See Rule 10 (2)

Form of Register of persons purchasing ownership flat in _______________ (name of Bldg.) and constructed by
________________________ (Name of Builder)
Sr Date of Name of Date of No. of
No. Application the person Address Agreement flat Floor

(1) (2) (3) (4) (5) (6) (7)

————————————————————————————————————————————————————
_______________________________________________________________________________________________
Amount Date of No. of Date of
Paid Payment Receipt Receipt
(8) (9) (10) (11)
————————————————————————————————————————————————————
12B) My clients also call upon you to give a copy of Form of Register of Flats in building ___________ constructed by
you as per Form-II which is reproduced hereunder for your ready reference.

FORM – II
(See rule 10 (2)

Form of Register of Flats sold in the __________________________ (Name of Building) Constructed by

____________________________________________ (Name of Builder)
_______________________________________________________________________________________________________
Sr No. of Name of Address of Whether Purchased
No. Flat the the or agreed to be
Purchaser Purchaser Purchased

(1) (2) (3) (4) (5)

———————————————————————————————————————————————————
___________________________________________________________________________________________________
Whether Date of The Price No. of Date of
Original Agreement Settled Installment payment
Purchaser
or a Transferee & Amount
(6) (7) (8) (9) (10)
———————————————————————————————————————————————————

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 Chapter - 34 Conveyance

12C) My clients also call upon you to give a Statement indicating personwise receipts and disbursements in
respect of sum accepted as advance or deposit from the flat purchasers in building __________ constructed
by you as per Form-III which is reproduced hereunder for your ready reference.

FORM – III
(See rule 10 (2)

Statement indicating personwise receipts and disbursements in respect of sum accepted as advance or deposit from
the Flat Purchasers in _______________________ (Name of the building) constructed by
__________________________________ (Name of Builder).Name of the Flat Purchaser :
___________________________________________ Date of Agreement _________ Flat No. ____ Floor No. __________
____________________________________________________________________________________________________
Sr Date of Receipt Date of Date of
No. Payment No. Purpose Deposit Withdrawal
in Bank from Bank
(1) (2) (3) (4) (5) (6)
————————————————————————————————————————————————————
————————————————————————————————————————————————————
Purpose of Date of Voucher
Withdrawal Disbursement No. Balance
(7) (8) (9) (10)
————————————————————————————————————————————————————
12D) My clients also call upon you to give a statement indicating purposewise receipts and disburse-
ments in respect of the sums accepted by you as advance or deposit from the Flat Purchaser in building _____________
as per Form-IV reproduced hereunder for your ready reference.

FORM – IV
(See rule 10 (2)
Statement indicating purposewise receipts and disbursements in respect of sums accepted as advance or deposit
from the Flat Purchaser in ______________________ (Name of building) constructed by _______________________
(Name of Builder).
_______________________________________________________________________________________________________
Purpose of From Date of Receipt Date of
Deposit of whom receipt No. Deposit in
Advance received the Bank
(1) (2) (3) (4) (5)
————————————————————————————————————————————————————
_______________________________________________________________________________________________________
Date of Purpose of Date of Voucher Balance
Withdrawal Withdrawal disbursement No. in
from Bank Account
(6) (7) (8) (9) (10)
————————————————————————————————————————————————————
13) My clients hereby call upon you to hand over the certified true copies of the documents i.e.

a. Document through which you acquired right, title and interest in the above said property.
b. Copies of permission received by you from the BMC towards occupation certificate as well as various
plans of the property as approved by the BMC authorities.
c. Copy of permission received from Urban Land Ceiling Department, if any.
d. Copy of the various concessions applied for you to the Bombay Municipal Corporation Authorities
with regards to the plans submitted to the BMC authorities.
e. Copy of the IOD issued by BMC authorities.

My clients are willing to pay the necessary charges for obtaining the above said certified true copies.

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Chapter - 34 Conveyance
14) Pursuant to section-5 of the MOFA Act, my clients respectfully submit that the promoter is duty bound to
maintain a separate account for the advance or deposits taken by the promoter from the flat purchasers. My
clients further submit that as per Section-5, you are a trustee for the above said amount taken by you. My
clients further draw your attention that as per the provision of Rule 10 (2) of MOF Rules 1964, you are duty
bound to maintain a register of persons purchasing ownership flats in Building ________________________.

15) My clients further submit that when a Developer constructs a building, he has to ensure that all the infrastructure
facilities are provided. My clients further submit that the role of the Developer does not come to an end just by
handing over possession of the Flat/Shop. There are various other statutory obligations that are cast upon the
Developer which the Developer has to fulfill. My clients further submit that the representatives of the occupants
of the building _______________have been in touch with you and many times you have given false promises to
them verbally but you have not taken any steps to solve the legitimate grievances of the Flat/Shop Purchasers.
My clients further submit that vague replies like all the maintenance dues have not been paid by Promoters, plot
requires sub-division, statutory authorities are not co-operating, has got nothing to do with my clients.

16) My clients further submit that as a Developer it is your duty to form a Co-operative Society and take steps to
see that the difficulties of the Flat/Shop Purchasers are minimized/eliminated.

17) By this legal notice for and on behalf of my clients, I hereby call upon you to comply with above said submis-
sions immediately. My clients further submit that the mental torture that has been caused to them every day
cannot be expressed in words. My clients further inform you that if within 15 days you do not comply with the
above mentioned submissions, then my clients will have a claim of Rs. ____________ (Rupees
____________________Only) from you for the deficiency of service as well as mental torture that has
been caused to my clients. Please note that this is besides initiating appropriate civill and criminal actions
against you and all the directors/partners of the company/firm and also against all the responsible officers of
the company/firm at your risk and cost which may kindly be noted.

18) My clients say and submits that they have been given to understand that individual flat purchasers of building
________________ would also be claiming compensation from you for the mental torture and deficiency in
service that is being caused to them on account of your various acts of omission and commission.

19) That you constructed the building _______________and sold flats and some shops to my client’s members
u/s. 4 of the Maharashtra Ownership Flat Act, 1963 and as such you are “Promoters” within the meaning of
Sec. 2 (c) of the M.O.F. Act, 1963.

20) Sec. 7 of the M.O.F. Act, 1963 prohibits you from making any change or alteration in the structure of building
constructed by you after the plans and specifications of the building as approved by the local authority are
disclosed to the persons who agrees to take one or more flats. Violation of the provision is an offence
punishable under Sec. 13(3) of the M.O.F. Act, 1963 by punishment of imprisonment upto one year or fine or
both. My clients say and submit that as per the provisions of Section 11 of the MOFA Act, it is the statutory
obligation of the Promoter to convey the title and execute the documents in favour of the Society. The
provisions of Section-11 of the MOFA Act are reproduced herewith for your ready reference:-
Section-11
Promoter to Convey title, etc., and execute documents according to Agreement-
A promoter shall take all necessary steps to complete his title and convey, to the organization of
persons who take flats, which is registered either as a co-operative Society or as a company as
aforesaid, or to an association of flat-takers (or apartment owners) his right, title and interest in the
land and building, and execute all relevant documents therefore in accordance with the Agree-
ment executed under section-4 and if no period for the execution of the conveyance is agreed
upon, he shall execute the conveyance within the prescribed period and also deliver all docu-
ments of title relating to the property which may be in his possession or power.

21) My clients have reasons to believe that you have changed the building plan without taking written consent
of each and every flat purchasers. My clients say and submit that the above said act of yours is illegal,
abuse of power and in utter violation to the provisions of Law. This besides civil liabilities for which my
clients would be filing a suit against you before the Consumer Court on the grounds of deficiency of
service.

572 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 34 Conveyance

22) My clients say and submit that inspite of the fact that substantial time has passed, but you have not
executed the conveyance in favour of my clients.

Your attention is also drawn to the provisions of Rule 9 of the Maharashtra Ownership Flats Rules, 1964.
The same is reproduced hereunder for your ready reference :

9. Period for conveyance of title of promoter to organization of Flat Purchasers:

If no period for conveying the title of the promoter to the organization of the flat purchasers is agreed
upon, the promoter shall (subject to his right to dispose of the remaining flats, if any) execute the
conveyance within four months from the date on which co-operative society or the company is registered
or, as the case may be, the association of flat takers is duly constituted.

When a promoter has submitted his property to the provisions of the Maharashtra Apartment Ownership
Act, 1970, by executing and registering a Declaration as required by section 2 of that Act, and no period
for conveying the title of the promoter in respect of an apartment to each apartment-taker is agreed upon,
the promoter shall execute the conveyance or deed of apartment in favour of each apartment-taker within
four months from the date the apartment-taker has entered into possession of his apartment.

23) My clients further submit that vague reply such as plot is not subdivided owners are not Co-operating,
there are practical difficulties of the Builders etc. have got no relevance. My clients say and submit that
difficulties of the types as mentioned hereinabove have to be sorted out at your end which has got nothing
to do with my clients. My clients hereby call upon you to ensure that the property is transferred in the
name of my clients in Cadestral Survey record. Needless to add necessary cost for doing so will have to
be borne and paid by you. My clients say and submit that in the event excess Stamp Duty has to be paid
then the same will have to be paid by you as this is a clear cut case of negligence on your part.

24) My clients say and submit that the role of the Builder/Developer does not come to an end after collecting
money from the flat purchasers. My clients say and submit that the Builder/Developer is the Trustee of
the various amounts collected by them. My clients say and submit that it is the statutory duty of the
Builder/Developer to give the original documents of title of the property to the Co-operative Housing
Society and execute the conveyance in favour of the Co-operative Housing Society. My clients herewith
submit copy of the Judgment delivered by the Court of Metropolitan Magistrate in 22nd Court, Andheri, in
the case of Torana Co-operative Housing Society Limited V/s. Shri Hiraji Dinanath Jamsandekar &
Another, wherein the Metropolitan Magistrate has specifically mentioned that one of the purposes of the
punishment is also to send signal to the persons, who are holding intention of similar kind. Enclosed
Annexure-B is a copy of the Judgment delivered by the Metropolitan Magistrate of 22nd Court, Andheri, in
the above said case holding the Accused liable for offences Under Section 3, 4, 5, 10 & 11 of the MOFA
Act read with Section 13 of the MOFA Act. My clients say and submit that you have committed offences
Under Section 3, 4, 5, 10 & 11 of the MOFA Act read with Under Section 13 of the MOFA Act. The
provisions of Section 13 of MOFA Act are reproduced herewith for your ready reference:

Section-13
Offences by Promoters –
(1) Any promoter who, without reasonable excuse, fails to comply with or contravenes, the
provisions of sections 3, 4, 5 (save as provided in Sub-Section (2) of this section), 10 or 11
shall, on conviction, be punished with imprisonment for a term which may extend to three
years or with fine, or with both.
(2) Any promoter who commits criminal breach of trust of any amount advanced or deposited
with him for the purposes mentioned in section-5 shall, on conviction, be punished with
imprisonment for a term which may extend to five years, or with fine, or with both.
(3) Any promoter who, without reasonable excuse, fails to comply with, or contravenes, any
other provision of this Act or of any rule made thereunder, shall, if no other penalty is
expressly provided for the offence, be punished, on conviction with imprisonment for a
term which may extend to one year, or with fine which may extend to ten thousand rupees,
or with both.

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Chapter - 34 Conveyance

25) My clients further submit that the blanket consent obtained at the time of signing of the Agreement with
the flat purchasers is no consent at all. Enclosed Annexure-C is a copy of the Judgment delivered by
the Mumbai High Court in the case of Smt. Neena Sudarshan Wadia V/s. M/s. Venus Enterprises &
Others, which stipulates that the blanket consent obtained at the time of signing or Agreement or at the
time of handing over possession is no consent at all.
26) You are aware that recently the Supreme Court has in the case of Friends Colony Development Commit-
tee – Appellants v/s The State of Orissa & Ors. – Respondents (AIR SC 2005), has held that with regards
to illegal construction, regularization of deviations is permissible only in case of bonafide deviations. My
clients say and submit that the application to regularize has to be dealt with by a multimember high-
powered committee. My clients say and submit that while delivering the abovesaid judgement the Su-
preme Court has held that heavy penalty is to be imposed on erring professional builders. My clients say
and submit that while delivering the abovesaid judgement the Supreme Court has held that a fund to
compensate the purchasers may be created. My clients say and submit that the Supreme Court has in
the above said case has held that the cases of professional builders stand on a different footing from an
individual constructing his own building. A professional builder is supposed to understand the laws better
and deviations by such builder can safely be assumed to be deliberate and done with the intention of
earning profits and hence the same is deserved to be dealt with sternly so as to act as a deterrent for
future.

27) My clients says and submits that the Supreme Court has observed in the abovesaid judgement that it is
common knowledge that the builders enter into underhand dealing. The State Government should think
of levying heavy penalties on such builders and therefore Developer Welfare Fund, which can be utilised
to compensate rehabilitating such innocent and unwary buyers, who are displaced on account of demo-
lition of illegal construction. The application for compounding the deviations made by the builder should
always be dealt with at a higher-level by multimember high-power committee so that the builders cannot
manipulate. The officials who have connived as unauthorised or illegal construction should not
be spared. In developing cities the strength of staff is supposed to keep a watch of building activities
should be suitably increased in the interests of constant and vigil watch on the illegal and all unauthorised
constructions.

28) The Supreme Court has further observed in the above said case that unwary purchaser, who shall be the
sufferer must be adequately compensated by the builder. The arms of law must rise to catch hold of such
unscrupulous builders and at the same time in order to secure vigilant performance of duty the respon-
sibility should be fixed on officials whose duty was to prevent unauthorised construction, but who played
in doing so either by negligence or by connivance. The Supreme Court in the above said Judgment has
also observed that during the course of hearing the Respondent No. 3, must personally remain present in
the High Court, unless exempted from personal appearance and any non-compliance of the order of the
Courts cause the Respondent Nos. 2 & 3, shall be construed as contempt of the orders of the Court and
they shall be liable for the legal consequences. The builders must deposit the compound fees of Rs.
2,09,160/- within such time as the High Court may allow in this behalf. The deposit should be treated as
a provisional payment of compounding fees, subject to adjustment against such amount as the High
Court may ultimately arrive at. Enclosed Annexure-D is a copy of the judgement delivered by the
Supreme Court in the case of Friends Colony Development Committee v/s. State of Orissa & Others
(Citation AIR 2005 Supreme Court 1).

29) My clients say and submit that the act of a professional builder of taking advantages of concessions,
deviations from the sanctioned plan is nothing but an attempt by the professional builder to enrich himself
at the cost of the innocent flat purchasers. My clients say and submit that open space is meant for the
benefit of the sections of the public at large, including that of flat purchasers. My clients strongly object
to the deviations (if any) from the sanctioned plan. My clients also call upon you to give to my clients
details of all the applications made by you for constructions, as well as the reasons for concessions (if
any) made to the competent authority.

30) My clients would also appreciate if you clarify the reasons why the building completion certificate has not
been obtained by you, in spite of the fact that substantial amount of time has passed. My clients further

574 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 34 Conveyance

submit that in spite of repeated requests, demands and requisitions you are not giving copies of the
building plans.

31) My client says and submits that pursuant to the decision given by the Bombay High Court in the case of
Madhu Vihar Co-operative Housing Society Limited and Others V/s. Jayantilal Investments, it has been
upheld that the amenities promised in the Brochures should be provided by the Developer. The Bombay
High Court in the above said judgment had permanently restrained the Developer from making any con-
struction over the suit land bearing CTS No. 1068/1 admeasuring about 6071 Sq. Mtrs. situated at Kandivli
(W), Mumbai, as has been mentioned in para (d) of the order. My client understands that you have
tampered with the building plan and have not given the amenities as had been promised by you to the flat
purchasers. Enclosed Annexure-E is a copy of the judgment delivered by the Bombay High Court in the
case of Madhu Vihar Co-operative Housing Society Limited and Others V/s. Jayantilal Investments.
32) To give you last opportunity to atone for your wrong my clients hereby call upon you to comply with the
abovesaid submissions immediately failing which my client shall prosecute you under Sec. 13(1) of the
M.O.F. Act, 1963. My clients hope that wiser counsel will prevail upon you and you will comply with the
various submissions made in this notice failing which you will be responsible for the cost and conse-
quences arising thereof.

FROM

[ ADV. HIGH COURT ]

Encl.:

Annexure - “A” Copy the Judgment delivered by the Maharashtra State Co-operative Appellate Court in A.O. No. 86
of 2001 in M/s. Prakash Auto V/s. Arenja Arcade Premises Co-op. Society Limited and Another.

Annexure- “B” Copy of the Judgment delivered by the Metropolitan Magistrate of 22nd Court, Andheri, in the case
of Torana Co-operative Housing Society Limited V/s Shri Hiraji Denanath Jamsandekar & Another.

Annexure- “C” Copy of the Judgment delivered by the Mumbai High Court in the case of Smt. Neena Sudarshan
Wadia V/s. M/s. Venus Enterprises & Others.

Annexure- “D” Copy of the Judgment delivered by the Supreme Court in the case of friends Colony Development
Committee v/s. State of Orissa & Others.

Annexure- “E” Copy of the Judgment delivered by the Bombay High Court in the case of Madhu Vihar
Co-operative Housing Society Limited and Others V/s. Jayantilal Investments.

D) SPECIMEN OF CONVEYANCE

THIS INDENTURE made at Mumbai this ____ day of __________ in the Christian Year Two Thousand and
Seven BETWEEN (1)_________________________, (2)_____________________________, (3)
_________________________________, (4) ________________________, and (5) __________________________,
by their Constituted Attorney, ___________________, hereinafter collectively referred to as “THE VENDORS” and
(which expression shall unless it be repugnant to the context or meaning thereof be deemed to mean and include,
their respective heirs, executors and administrators) of the First Part And M/s. _______________________________,
a private Limited Company incorporated under the Companies Act, 1956 having its registered office at
______________________________________________________ hereinafter called “THE CONFIRMING PARTY”
(Which expression shall unless it be repugnant to the context or meaning thereof be deemed to mean and include its
successors and assigns) of the SECOND PART AND ___________________ Co-operative Housing Society Ltd., a
Society registered under the Maharashtra Co-operative Societies Act, 1960 under Registration No.
_____________________, hereinafter called “THE PURCHASER” (which expression shall unless it be repugnant to
the context or meaning thereof be deemed to mean and include its successors and assigns) of the THIRD PART;

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 575
Chapter - 34 Conveyance

WHEREAS :
a) By diverse deeds and documents and operation of law the Vendors became seized and possessed of and or
otherwise well and sufficiently entitled to all that piece of land or ground bearing Final Plot No. _______________
(herein after referred to as “the said Plot”) together with the structure standing thereon and known as
______________________situate lying and being at _____________________________________________;

b) The Confirming Party in its capacity as Developers demolished the old structure on the said plot with the view
to develop the said plot and constructed a new building thereon known as _______________ in accordance
with the plans and specifications approved and sanctioned by the Municipal Corporation of Greater Mumbai;

c) By an Memorandum of Understanding dated __/___/___ the vendors agreed to grant the development rights in
respect of the said plot in favour in of the Confirming Party for the total consideration of Rs. ___________
(Rupees _______________________________ Only) and on the terms and conditions more particularly
referred to therein;

d) The Appropriate Authority appointed under Income Tax Act, 1961 granted its no objection under section
______________ as per the true copy thereof annexed hereto and marked Annexure “A”;

e) Under the Development Agreement dated _____________ between the Vendors of the One Part and the
Confirming Party of the Other Part and duly registered with the Sub-Registrar of Mumbai on _______________
vide Serial No. ____________________ the vendors have granted in favour of the confirming Party develop-
ment rights in respect of the said plot together with old building. Copy of the Registration Receipt of the
Development Agreement lodged for registration is annexed hereto vide Annexure “B”.

f) The Confirming Party paid to the Vendors the sum of Rs. _________/- (Rupees _________________________
Only) in pursuance of the said M.O.U. dated ___/___/_____ made between the vendors and the Confirming
Party;

g) The Confirming Party has obtained the permission u/s _____ of the Urban Land Ceiling Act from the Compe-
tent authority. Hereto marked Annexure “C” is the permission under Urban Land Ceiling Act as obtained by
Developer from competent authority.

h) The Confirming Party go for the plans, specifications, elevations, sections and other details of the building
duly approved and sanctioned from the Brihanmumbai Municipal Corporation (hereinafter called the B.M.C. )
under No. __________. Copy of the IOD is annexed hereto vide Annexure “D”.

i) The Confirming Party with a views to re-develop the said plot evolved a scheme where under the Confirming
Party developed the said plot by demolishing the old building standing thereon; ____________________ in
accordance with the plans and specifications sanctioned by the Municipal Corporation of Greater Mumbai,
selling the premises of the said new building known as ________________ (said building to the various
intending Purchasers; causing all the said Purchasers to form themselves into a Co-operative Housing Soci-
ety and ultimately arrange the transfer/conveyance of the said plot in favour of the Purchasers.

j) The total construction carried out exploring the full Floor Space Index (F.S.I.) available including TDR with
floor-wise Built Up Area/Carpet Area of the flats stated in the Second Schedule hereunder written and it is not
possible to consume any further F.S.I. on the said plot. The Confirming party has duly constructed and
completed the said new building known as ________________ consisting of ______ flats in accordance with
the plans and specifications sanctioned by the Municipal Corporation of Greater Mumbai and has sold/allot-
ted the flats therein to the various purchasers as per the particulars set out in the second Schedule hereunder
written on Ownership Basis by entering into necessary agreements with them;

k) The Occupation Certificate in respect of the said building was issued by the Municipal Corporation of Greater
Mumbai No. ________ of _____________ copy whereof is annexed hereto and marked Annexure “E”;

l) The Confirming Party from time to time has received, from the Purchasers of the Premises in the said building
constructed on the said plot sale consideration aggregating to ______________/- as per the particulars set
out in the Second Schedule hereunder written;

576 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 34 Conveyance

m) The Confirming Party has formed and got registered a Co-operative Housing Society under the provisions of
Maharashtra Co-operative Societies Act, known as _____________ Co-operative Housing Society Ltd., being
the Purchasers herein; The copy of the Registration Certificate of Society is annexed hereto and marked
Annexure “F”;

n) The Purchasers have called upon the Vendors and the Confirming Party to execute these presents for convey-
ing and transferring the said plot together with the newly constructed building thereon in favour of the Purchas-
ers which the Vendors and the Confirming Party have agreed as hereinafter appearing;

NOW THIS INDENTURE WITNESSETH that in pursuance of the said Agreement dated _____________ and
in consideration of the sum of Rs. __________/- paid by the Confirming Party to the Vendors as per the receipt clause
hereinafter mentioned in respect of the said plot ( the payment and receipt whereof the Vendors do and each of them
doth hereby admit and acknowledge and of and from the same and every part thereof acquit, release and discharge the
Confirming Party forever) AND in consideration of the aggregate sum of Rs. ____________/- (Rupees
___________________ Only) received by the Confirming Party from the Purchasers of the premises in the said
building ______________ constructed on the said plot referred in the First Schedule hereunder written from time to
time as per the statement set out in the Second Schedule hereunder written (the payment and receipt whereof the
Confirming Party do hereby admit and acknowledge and of and from the same and every part thereof acquit, release
and discharge the Purchasers for ever). THEY the Vendors do and each of them doth hereby grant, sell, convey and
transfer and assure unto the Purchasers absolutely and for ever and the Confirming Party doth hereby assure and
confirm unto the Purchasers for ever all that the said piece or parcel of land or ground, hereditaments, premises
situate, lying and being at Final Plot No. _______________, and more particularly described in the First Schedule
hereunder written together with the newly constructed building standing thereon known as _______________ herein-
after for the sake of brevity referred to as “the said premises” and delineated on the plan thereof hereto annexed and
marked Annexure “G” being thereon surrounded by red colour boundary line TOGETHER with the ways, paths,
passages, common gullies, sewers, ditches, fences, drains, waters, lights, liberties, easements, profits, privileges,
advantages, rights, members and appurtenances whatsoever to the said plot belonging or in anywise appertaining to
or with the same or any part thereof now or at any time hereafter usually held, used, occupied or enjoyed or reputed
or known as part or member thereof or to be appurtenant thereto AND ALL the estate, right, title, interest, use,
inheritance, property, possession, benefits, claim and demand whatsoever both at law and in equity of the Vendors
and the Confirming Party in to out of or upon the said property or any part thereof TO HAVE AND TO HOLD the said
property more particularly described in the First Schedule hereunder written hereby granted, conveyed, and assured
or intended so to be with their and every of their rights, members and appurtenances UNTO AND TO THE USE AND
BENEFIT of the Purchasers and for ever SUBJECT TO THE PAYMENT BY Purchasers of all rents, taxes, assess-
ments, rates, dues, duties now chargeable upon the same or which may hereafter become payable in respect thereof
to the Government of Maharashtra or the Municipal Corporation of Greater Mumbai or to any other concerned authori-
ties AND the Vendors do and each of them doth hereby for themselves and their respective heirs, executors and
administrators covenant with the Purchasers that NOTWITHSTANDING any act, deed, matter or thing whatsoever by
the Vendors or any person or persons lawfully or equitably claiming by, from, through, under or in trust for them done,
made, committed or omitted or knowingly or willingly suffered to the contrary THEY the Vendors now have in them-
selves good right, full power and absolute authority to grant, convey, transfer and assure the said property hereby
granted, conveyed, transferred or assured or intended so to be UNTO and to the use of the Purchasers in the manner
aforesaid AND THAT the Purchasers shall and may at all times hereafter peaceably and quietly hold, enter upon, have,
occupy, possess and enjoy the said premises and receive the rents, issues and profits thereof and / or every part
thereof to and for their own use and benefit without any suit, eviction, interruption, claim or demand whatsoever from or
by the Vendors or their respective heirs, or any of them or any person or persons lawfully or equitably claiming or to
claim from, under or in trust from them or any of them AND THAT free and clear and freely and clearly and absolutely
acquitted, exonerated, released and forever discharged or otherwise by the Vendors well and sufficiently saved, de-
fended and kept harmless and indemnified of from and against all former and other estates, titles, charges and
encumbrances whatsoever had, made, executed, occasioned or suffered by the Vendors or any other person or
persons lawfully or equitably claiming or to claim by, from, under, or in trust for them AND FURTHER that they the
vendors and all persons having or lawfully and equitably claiming any estate or interest whatsoever in the said property
or any part thereof from, under or in trust for the Vendors or their heirs or any of them shall or will from time to time and
all times hereafter at the request and cost of the Purchasers do and execute or cause to be done and executed all
such further and other acts, deeds, things, conveyances and assurances in law whatsoever for the better and more
perfectly assuring the said property and every part thereof Unto and to the Use of the Purchasers in the manner
aforesaid as by the Purchasers or their counsel in law shall be reasonably required. And the Confirming Party have not

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 577
Chapter - 34 Conveyance

done, omitted or knowingly or willingly suffered or been party or privy to any act, deed or thing whereby they are
prevented from granting and conveying the said property described in the First Schedule hereunder written in the
manner aforesaid or whereby the same or any part thereof are, is, can or may be charged, encumbered or prejudicially
affected.

AND THIS INDENTURE FURTHER WITNESSETH that the Purchasers herein have agreed to bear and pay
the Stamp Duty and registration charges payable under these presents or any other documents executed/to be
executed in respect of the said property.

AND THIS INDENTURE FURTHER WITNESSETH that the various Purchasers of the flats in the said property
have registered their Agreements for Sale on payment of Stamp Duty, the particulars such as names of the Purchas-
ers, date of Agreement, description of the premises, registration number of their respective Agreements lodged for
registration and total consideration paid by them are more particularly shown in Annexure “H”;

AND THIS INDENTURE FURTHER WITNESSETH that by these presents the Conveyance is caused to be
executed by the Promoter in favour of the Society and full Stamp Duty has been paid by the Purchasers of the
Premises in the building of the said Society on their respective Agreements.
THE FIRST SCHEDULE ABOVE REFERRED TO
All that piece or parcel of land or ground admeasuring ______ square yards or there abouts bearing Final Plot
No. _____ of TPS. ______, ________ Taluka, Mumbai Suburban together with the building and structures standing
thereon situate lying an being at ______________________________________, Mumbai.

THE SECOND SCHEDULE ABOVE REFERRED TO

List of Flat sold to the various Purchasers :

Sr. No. Flat No. Name of the Party Amount Carpet Area

10

11

12

13

14

15

578 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 34 Conveyance

THE THIRD SCHEDULE ABOVE REFERRED TO

List of Purchasers with Agreement Value & Stamp Duty Paid :

Sr. No. Flat Nos. Name of the Purchasers Stamp Duty Agreement Reg. Rec.
Value Paid No.

10

11

12

13

14

15

Encl.:

Annexure - “A”: Copy of the order as passed by appropriate authority.

Annexure – “B”: Copy of the registration receipt of the document through which the Development Agreement
registered with the Registrar of Sub-Assurances vide registration receipt No. _______.

Annexure – “C”: Copy of the permission obtained under the Urban Land Ceiling Act.

Annexure – “D” : Copy of the IOD obtained from the Bombay Municipal Corporation Authorities bearing
No. __________.

Annexure – “E”: Copy of the Occupation Certificate as received by the Developer from the Bombay Municipal
Corporation Authorities.

Annexure – “F”: Copy of the Registration Certificate as issued by the Registrar of Co-operative Societies.

Annexure – “G”: Copy of the building plan.

Annexure – “H” : Details of the Stamp Duty paid by the members and the Registration receipts of the mem-
bers, mentioning the price of the flat.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 579
Chapter - 34 Conveyance

SIGNED AND DELIVERED by the )

Withinnamed Vendors )

1. _________________________________ )

2. _________________________________ )

3. _________________________________ )

4. _________________________________ )

5. _________________________________ )

by their Constituted Attorney )

the presence of _____________________________ )

SIGNED AND DELIVERED by the Confirming party )

by affixing its Common seal )

___________________________________., )

Is hereunto affixed pursuant to the )

resolution of its Board of Directors Passed )

at the Board of Meeting held on ______________ )

in the presence of …. ______________________ )

________________________ who has subscribed )

his signature hereto in the presence of …________ )

________________________________________ )

SIGNED AND DELIVERED )

by ____________________________ )

Co-operative Housing Society Ltd., by affixing the )

common seal of _____________ Co-operative )

Housing Society Ltd., has hereunto been affixed )

pursuant to the Managing Meeting held on ________ )

in the presence of (1) ________________________ )

SECRETARY )

(2) _______________________________________ )

CHAIRMAN )

(3) ______________________________ )

TREASURER )

580 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 34 Conveyance
Secretary of the Society who have signed these )

presents for and on behalf of Society and )

ACKNOWLEDGED to have received of and from the )

Within named Confirming Party the sum of )

Rs. ___________/- )

____________________________________ Only )

being the full consideration payable by the Confirming )

Party to us. ) Rs. ______________

WE SAY RECEIVED

(1) __________________________

(2) __________________________

(3) __________________________

(4) __________________________

(5) __________________________

by their C.A. __________________________

VENDORS,

ACKNOWLEDGED to have received of and from the )

Purchasers from time to time the various amounts in )

all aggregating to Rs. ________________________ )

__________________________________________ )

being the full consideration payable by the Purchasers )

to us. ) Rs. _____________/-

WE SAY RECEIVED

Rs. __________

For _______________________

BUILDERS AND DEVELOPERS

DIRECTOR.

CONFIRMING PARTY.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 581
Chapter - 35 Government Notifications

CHAPTER 35
GOVERNMENT NOTIFICATIONS
A. CO-OPERATIVE DEPARTMENT
I) NOTIFICATION DATED 16-11-2006 WHERE BY ELECTIONS OF CO-OPERATIVE SOCIETY DATED 11TH
MARCH,2002 WHICH HAVE NOT COMMENCED SHOULD BE COMMENCED ONLY AFTER 31-3-2007.

582 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 35 Government Notifications

Ha Ha Ha.
Dont take it seriously,
Difference between Saali and Wife :-
Saali Pension Wife Tension,
Saali Yummy Wife Tummy,
Saali Cool Wife Fool,
Saali Cake Wife Earthquake.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 583
Chapter - 35 Government Notifications

ii) NOTIFICATION DATED 16-11-2006 WHERE BY ELECTIONS OF CO-OPERATIVE SOCIETY

DATED 11TH MARCH,2002 WHICH HAVE NOT COMMENCED SHOULD BE COMMENCED
ONLY AFTER 31-3-2007.

584 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 35 Government Notifications

Ha Ha Ha
As per Section 5 of the Standard of Weights and Measurements Act, 1976
the basic unit of length shall be the metre. Just in many documents
pertaining to land we find acres are being written. Even now Section 50 of
the Standard of Weights and Measurements Act, 1976 stipulates that it is
an offence to use any weight or measurement otherwise then in
accordance with the Standards of Weights or measurements for which
punishment may extend with imprisonment upto six months or with fine
which may extend upto one thousand rupees for the first offence and for
the second or subsequent offence with imprisonment for a term which
may extend to two years and also with fine.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 585
Chapter - 35 Government Notifications

iii) GUIDELINES WITH REGARDS TO 101 PROCEEDINGS

No. Adm/2A/u/s-101 Guidelines/2002

Office of the Commissioner for
Co-operation and Registrar of
Co-operative Societies,
M.S.Pune-1
Date: 11 th March, 2002.
To,

1. Divisional Joint Registrar, (All)

Co-operative Societies

2. District Deputy Registrar (All)

Co-operative Societies
SUB. :- REGARDING THE GUIDELINES TO BE FOLLOWED FOR GRANT OF CERTIFICATE U/S 101.
REF. :- CIRCULAR OF EVEN NO. OF THIS OFFICE DATED 3RD MARCH 2001.

Please refer to the Circular of this Office dated 3 rd March, 2001. By this the guidelines were issued for
deciding the matters filed under section 101 of M.C.S.Act. In those guidelines Point No. 8 deals with
appearance of parties and consequences of non-appearance and point no. 10 deals with procedure for
hearing of application. These two points require affidavits to be filed by the respective parties. But this
Office has received number of suggestions that due to the provisions of filing of affidavit, the procedure
has become time consuming and cumbersome. Therefore the point no.8 and point no. 10 of the
Circular dated 3 rd March, 2002 are modified accordingly and they should be read as under:-

APPEARANCE OF PARTIES AND CONSEQUENCES OF NON APPEARANCE:

ii) When on the date so fixed, the Applicant appears and Opponent or all of them if more than one, does
not or do not appear then the Registrar shall satisfy himself that all the Opponents are duly served
and order the applicant to file claim on the next date and decide the application exparte.
Before deciding the application, if Opponent appears and assigns good cause of his previous non
appearance, then he shall be heard in the matter as if he had appeared on the first day, However
period of 15 days shall not be extended for filing statement in Ans. The rates of Stamp Duty on
instruments relating to transfer of immovable property vary from place to place. The rates are specified
in Article 25 of Schedule 1 appended to the Bombay Stamp Act, 1958. However, Article 25 (d) which deals
with the instruments of transfer of residential premises in a Co-operative Housing Society or where the
provisions of Maharashtra Ownership Flats Act, 1963 and Collector of Stamps appointed in each District.
Application for adjudication should be accompanied by a true copy or an abstract of the instrument and also
with such affidavit or any other evidence as may be necessary to prove that all facts affecting the charge
ability of the instrument have been truly setforth in the instrument along with the proof of payment of
Rs. 50/- as Adjudication Fee (After approval of the state finance bill). Adjudication can be done both for
signed as well as unsigned documents. The parties have a right to challenge the valuation if the same is in
excess in the value as mentioned in the Agreement defence.

FOR COMMISSIONER FOR CO-OPERATION AND REGISTRAR OF CO-OPERATIVE SOCIETIES, PUNE.

No.ADM/ 2A/ u/s 101 / Guidelines/2000

Office of the Commissioner for Co-operation
And Registrar Co-op. Societies M.S.Pune. 1
Date – 3/3/2001

CIRCULAR
Guidelines to be followed for grant of certificate u/s 101.

1. PRESENTATION OF APPLICATIONS-

586 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 35 Government Notifications
Every application shall be presented by the Society through its authorized officer or its advocate in person
during Office hours.
2. CONTENTS OF APPLICATION-
Every application shall be in the form prepared by the Registrar.
3. PARTIES TO THE APPLICATION-
Application shall contain claim of dues against persons from whom amount is due to the Society in the due
course of its business, If Partnership Firm, Company or any other Body corporate is a debtor, then it shall
be proved to the satisfaction of the registrar that such firm, Company or Body corporate has been duly
admitted to the Membership of the Society and provisions of section 22 of the Act are complied with. If a
debtor is reported to be dead, then application shall not be filed against legal representatives of the de-
ceased debtor.
4. ACCOMPANIMENTS-
Every application shall, along with a list, be accompanied by
i) Letter of Authority authorizing officer of the Society to present application and represent Society
before Registrar.
ii) Date extract of account of dues, duly certified as true copy.
iii) True copies of all the relevant documents.
iv) Copy of notice if any given to the Member.

5. FEES-
The applicant shall affix proper court fee stamp and shall deposit proper fees in the treasury as may be
directed by the state govt. from time to time.

6. SCRUTINY, RETURN AND REGISTRATION OF APPLICATIONS-

i) On receipt of application the Registrar shall satisfy himself that the application is filed in the
prescribed form and is accompanied by the documents mentioned in guidelines no. 4 above and
proper stamp is affixed on the application.
ii) If any application does not comply with the guidline nos 1,2,3,4 and or if the application is barred by
provisions of any law, then the Registrar shall return the application to the Society and record reasons
in the register maintained for the purpose. Return of application shall not preclude the Society from
filling dispute under section 91 of the Act.
iii) If Registrar finds that application complies with these Rules, then he shall cause such application to
be registered in the register maintained for the purpose.
7) NOTICE OF PARTIES-
Within 15 days from the registration of the application the Registrar shall cause notice to be given to the
opponents requiring them to file their written statement on the day and date fixed by the Registrar.
Notices shall be sent by Registered post with Acknowledgment Due. If notice is returned with postal remark
“not claimed” Refused or Intimation Delivered the opponent shall be deemed to be only served. If notice is
retured with postal remark Left Address Not found Insufficient Address or for other reasons to the satisfac-
tion of Registrar then Opponent/s shall be served by public in any widely circulated daily newspaper.
8) APPEARANCE OF PARTIES AND CONSEQUENCES OF NON APPEARANCE.
i) On the date fixed in the above notice, the Opponent shall either personally appear before the
Registrar or Advocate and shall file written statement in defence. Registrar may grant adjournment
only once, not exceeding 15 days time to opponent to file statement.
ii) When on the date so fixed, the Applicant appears and Opponent or all of them if more than one, does
not or do not appear then the Registrar shall satisfy himself that all the opponents are duly served and
order the applicant to file affidavit of claim on the next date and decide the application exparte. Before
deciding the application, if Opponent appears and assigns good cause of his previous non appearance,
then he shall be heard in the matter as if he had appeared on the first day, However period of 15 days
shall not be extended for filing statement in defence.
iii) When on the date fixed for hearing Applicant does not appear then Registrar may in his discretion, if
opponent/s has/have not admitted the claim either dismiss the Application or adjourn the hearing in

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 587
Chapter - 35 Government Notifications
suitable date or decide the application on hearing opponent/s.
iv) If within 30 days from the dismissal of application under sub Rule (iii) above, applicant satisfied the
Registrar that there was sufficient cause for remaining absent on the day fixed for hearing, then after
notice to the opponent/s the Registrar may set as the dismissal order and restore the application to
file for hearing. If at the time of dismissal of the application for default the Opponent/s was/were
absent, then no notice need to be given to Opponents. But notices of hearing of application after
restoration shall be given to the opponents.
v) If within 30 days from the date of passing recovery certificate against opponent assigns good or
sufficient cause for his non appearance in a application, then the Registrar may, upon a notice to
Applicant, set aside the certificate and hear the main application afresh. However, no such applica-
tion shall be entertained if the Opponent had failed to appear after filing statement in defence.
vi) The period of 30 days may be enlarged by the registrar if he is satisfied that there was sufficient
cause for not preferring the application within 30 days.
vii) The above remedy of restored application and application for setting aside certificate shall be in
addition to the revision application under section 154 of the act.
9. PRODUCTION AND INSPECTION OF DOCUMENTS-
i) The parties shall file the documents referred to in the pleadings at the time of filing application and
statements of defence either party satisfies the Registrar that any document is relevant to the plead-
ing of any party and is in custody of adversary party, then Registrar may order such adversary party
to produce such document on the next date of hearing. However no such application shall be enter-
tained from the Opponent before filing his statement in defence.
ii) If party ordered fails to produce such document on next date, then Registrar may draw adverse
inference against such party and hearing of main application shall not be postponed till filing of document.
iii) If Registrar is satisfied that the documents required to be produced, cannot for sufficient reasons,
then registrar may allow the adversary party to take inspection of the documents within 8 days from
the date of order of inspection.
iv) The Opponent/s may, with the leave of Registrar, file additional statement on production of documents
or after taking inspection of the documents, if he satisfied that he had to access to the documents
previously and that filing of additional statement is necessary. In no other case such additional
statement shall be filed.
10. PROCEDURE FOR HEARING OF APPLICATION-

i) Upon receipt of statement in defence of the Opponent/s the Applicant Society shall prove contents of
application and also deal with the contentions of defence by way of Affidavit. The Opponent like wise
may file reply affidavit in support of his defence on the next date. If he so desires no cross examina-
tion of any of the affiants shall be permitted.
ii) Upon receipt of the affidavits, the Registrar shall proceed to hear oral arguments of the parties shall
close the proceedings for order.
iii) Every endeavour shall be made by the Registrar to decide the application within 3 months from the
first date of hearing, However, for the sufficient reasons to be recorded by the Registrar, Registrar,
may decide the application beyond the period of 3 months.
iv) The Registrar, may grant adjournments for the hearing, subject to Sub guideline (iii) above.
v) If during the pendency of hearing, the Opponent brings to the notice of the Registrar that he has filed
dispute under section 91 for accounts in respect of the loan in question and the Co-operative Court
has passed interim order restraining recovery of dues, claimed in application, till decision of such
dispute. If in such dispute accounts are settled, then the Registrar, shall issue certificate for the
amount adjudicated in such dispute. If dispute is dismissed, then he shall proceed with the applica-
tion according to law.
vi) While deciding the application under section 101 in case of urban co-operative banks and co-opera-
tive credit Societies, the Registrar, shall give due consideration to the Circulars and guidelines issued
by the Reserve Bank of India and rate of interest charged in the account. If necessary, the Registrar,
may call for the relevant Circulars and guidelines of the RBI for his satisfaction.
vii) The Registrar, may appoint, either upon application of the party to application of suo-motu,
such qualified person to be the commissioner, as he may deem fit for the purpose of ascer-
taining the exact amount due to the Applicant.

588 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 35 Government Notifications
11 JUDGMENT ORDER AND CERTIFICATE
i) After hearing the arguments of the parties, the Registrar, shall pass reasoned judgement
and order, either granting or rejecting the application along with the reasons on the points
involved in the case. The Registrar, thereafter, shall draw certificate in the form prescribed
by the Commissioner for Co-operation. The judgment and certificate shall bear the same
date.

ii) The Registrar, shall cause the certified copy of judgment, order and certificate to be served
on the parties by the Register Post A.D.

COMMISSIONER FOR CO-OPERATION AND REGISTRAR CO-OPERATIVE SOCIETIES, M.S.PUNE COPY TO-

i) Divisional Joint Registrar, Co-operative Societies (All)

ii) District Deputy Registrar, Co-operative Societies (All)

(IV) NOTIFICATION DATED 18-2-2002 STATING THAT MANAGING COMMITTEE MEMBERS OF THE SOCIETY
HAVE TO GIVE INDEMNITY BOND IN FORM NO. M-20 ON RS. 200/- STAMP PAPER WITHIN 15 DAYS
FROM BECOMING MANAGING COMMITTEE MEMBERS.

“Form M-20”
(See rule 58-A)

I, Shri/Smt________________________, Aged a b o u t _______ Ye a r s , resident of

_________________________________________ have been elected on the Managing Committee of
_______________________________ Society for the period _________________.

I have assumed Office from ____________

I declare today i.e. _______________________ that I shall be jointly and severally responsible
for all the decisions taken by the committee during its term relating to the business of the Society
and shall be jointly and severally responsible for all the acts and omissions detrimental to the interest of
the Society, as provided in section 73 (1 AB) of the Act.

SIGNATURE OF MANAGING COMMITTEE MEMBER

Date :
Place :

Signature of witness (Secretary/ Chief Executive Officer).”

By order and in the name of the Governor of Maharashtra,

RAJIV AGARWAL
Secretary to Government

(V) CIRCULAR DATED 1-8-2001 ISSUED BY THE CO-OPERATIVE DEPT., WHICH STATES THAT NON-
OCCUPANCY CHARGES SHALL NOT EXCEED 10% OF THE SERVICE CHARGES.

The Co-operative Department has vide Notification dated 1st August, 2001, directed Co-operative Societies

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 589
Chapter - 35 Government Notifications
to recover non-occupancy charges at 10% of service charges. Copy of the said Order is reproduced here-
with:

GOVT. OF MAHARASHTRA
Dept. of Co-operation
Govt. Order No. S.G.Y. 1094/15165/NO.317/14-C
Sachivalaya Extn., Mumbai 400 032.
Dated : 01.08.2001.
ORDER
Under the authority given under section 79A of M.C.S. Act, 1960, following order is being issued.
1. Govt. order No. S.G.Y. 1094/15165/NO.317/14C dated 09.03.1995 is being treated as cancelled from
the date of issue of this order.
2. Non-occupancy charges should not be charged more than 10% that of the service charges (excluding
Municipal Taxes).
3. If a Member gives his Shop/Flat to his near relatives like Mother, Father, Sister, Brother, Son, Daugh-
ter, Son-in-law, Daughter-in-law, Brother-in-law, Sister-in-law, Sadu, Grandson, Grand daughter, etc.
or to relatives approved by the Society, non-occupancy charges should not be charged.
4. The shops and Flats in all the Co-operative Societies in the state will come under this order.
5. All the Co-operative Housing Societies in the state have to amend the Bye laws/Sections accordingly.
Even if the amendment is not made, non-occupancy charges, should not be charged more than the
maximum limit, from the date of issue of this order.
6. This order will come into force from its date of issue.
Under the orders of Government of State of Maharashtra and in his name.

Sd/-

(MUKUND T. KAMBLE)
Under Secretary
Co-op. and Textile Dept.
Government of Maharashtra

(VI) CO-OPERATIVE DEPARTMENTS CIRCULAR DATED 26-04-2000 WITH REGARDS TO RETROSPECTIVELY

LEVYING SERVICE CHARGES EQUALLY W.E.F . 26/05/1999.
The Maharashtra Government by its notification published in the Extra Ordinary Gazzette dated 3rd May,
2000 has rescinded its order dated 26th May, 1999, directing the Co-operative Housing Societies to collect
service charges from their Members, based on the rateable value and area of their Flats. The new order has
come into force with retrospective effect from 26th May 1999.
Following is the liberal translation of the original Marathi order, published in the Extra-ordinary Gazzette
dated 3rd May 2000. The order has been signed by Sri S. P. Dhekane, Under Secretary to the Government
in the name and by order of the Governor of Maharashtra.
Co-operation and Textile Department Mantralaya, Mumbai, Date 26th April , 2000.
ORDER BILL
Read-
(1) Letter of the Commissioner for Co-operation and Registrar, Co-operative Societies, Maharashtra State,
Pune, bearing reference number Co-operative Housing /D-3 / Levy of Service Charges/96, dated 18th
May 1996.
(2) Government order of even number dated 26th May 1999. Kramank, since statements/ letters have been
received by the Government from Mumbai Zilla Sahakari Grihanirman Mahasangh, Pune Zilla Grihanirman
Mahasangh, Dy- Lokayukta, Maharashtra State and Members/ Office bearers of various Co-operative
Housing Societies in respect of Government order of even number dated 26th May 1999 and since going
through these statements/ letters, it was found that there was difficulty in implementing the Government

590 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 35 Government Notifications
order dated 26th May 1999. If the housing Societies levied service charges based on the area of the Flat
and also based on the rateable value fixed by the authority, the holders of big area Flats would be
required to pay service charges by many folds, they have therefore sternly opposed the said Govt.
order. On the contrary, holders of small area Flats became beneficiary as a result of the said order.
Therefore they (holders of small area Flat) demanded that the Co-operative Housing Societies should
immediately implement the said Govt. order ( dated 26th May 99).
The Rateable value of a Flat constantly fluctuates and increases on factors such as when the building was
constructed, in which area/ ward it is located, on what floor the Flat is situated, re-Sale of the Flat etc. As
such, Co-operative Housing Societies will have to depend on the Municipal Corporation every year for rateable
value and monthly rent tables. The reason is that the possibility of consuming more time by the Municipal
Corporation for deciding the appeals cannot be ruled out. The result would be that it may not be possible for
the auditors to submit their audit reports well in time. Looking at these factors, the Co-operative Housing
Societies do not appear to be in a position to implement the Government order easily. Inspite of any rateable
value, all services are required to be given equally to all Members in respect of sanitation, secretary, watchman,
play ground, lift and administrative expenses and hence to link monthly service charges to the rateable value
is not logical, reasonable and justified. Such opinion has been expressed to the state govt. by the Office
bearers and Members of a large number of Co-operative Housing Societies, as also by the Mumbai Zilla
Sahakari Grihanirman Mahasangh, Pune Zilla Sahakari Grihanirman Mahasangh and Deputy Lokayukta,
Maharashtra State. Taking this opinion into consideration, the State Government has formed its opinion that
by rescinding the govt. order dated 26th May 1999, it would be appropriate to collect expenditure on 12
items as mentioned in the bye-law no. 66 of the model bye-laws of Co-operative Housing Societies in the
form of service charges equally from all the Members as specified in (Bye-Law No. 71 (A) (7)). And hence,
taking into consideration the above mentioned factors, the State government is rescinding the order dated
26th May 1999 and is issuing the following order in the public interest, as per Section 79 (A) of the Maharashtra
Co-operative Societies Act, 1960.
(1) The Co-operative Housing Societies should collect service charges as per (bye-law no. 71 (A) (7)) of
the Model Bye-laws of Co-operative Societies, equally to all Flats.
(2) These orders will be applicable to all types of residential Flats and Commercial premises in the
registered Co-operative Housing Societies. These orders will come into force from 26th May 1999,
with retrospective effect.
(3) Those Co-operative Housing Societies which have collected service charges from their Member in
accordance with the Govt.order dated 26th May 1999, should refund such service charges to them or
adjust the same in the ensuing – monthly installments, with the consent of the concerned Members.
(4) All registered Co-operative Housing Societies should amend their bye-laws accordingly. Even in the
absence of such amendments, these orders will come into force from (26th May 1999), with
retrospective effect.

(VII) ORDER ISSUED BY THE DIVISIONAL JOINT REGISTRAR DATED 01/04/1996 WITH REGARDS TO THE
APPOINTMENT OF CERTIFIED AUDITOR.
Herewith published is the order issued by Shri. Sudhir Thakrey, Jt. Registrar, Co-operative Societies, Mumbai
Division, Impugning new Certified Auditors.
No. Mum/DJR/P/A.L./3085 of 1996.
Office of the Divisional Joint Registrar,
Co-operative Societies, Mumbai Division,
Mumbai, 3rd Floor, Kokan Bhavan,
New Mumbai - 400 614.
Date:- 1/4/1996.

SUB :- LIST OF CERTIFIED AUDITORS FOR THE PERIOD, 1ST APRIL 1996 TO MARCH 1999, FOR MUMBAI DIVISION.
In exercise of power vested in me under section 81(1) (b) of M.C.S. Act read with rule 69(1) there under and
taking into consideration the provision of section 161 and all other enabling provisions and the guidelines
issued by commissioner for Co-operation and Registrar Co-operative Societies, M.S. Pune under Circular
No.Add - 1/95/cr/111/lekha pari 2/96 dated 6/3/96, Sudhir Thackaray, Divisional Joint Registrar Co-operative
Societies, Mumbai Division New Mumbai hereby publish the following panel of Certified Auditors.
The Auditors empanelled hereunder will remain enrolled on the panel or a period of 3 Years with effect from
31/3/1996, unless the name is removed before the expiry of the period.

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Chapter - 35 Government Notifications
All the previous panels published from time to time Office will stand cancelled with effect from 31/3/96,
The other conditions subject to which names of certified Auditors are included in this panel are as under:-
1. Criteria for empanelment:-
'A' GRADE AUDITORS:-
(1) Chartered Accountants who have completed:-
(a) Minimum 15 Years of practise after C.A. Examination.
(b) Holding a certificate in Co-operative Audit as specified under Section 81 (1) (b) of Maharashtra Co-
operative Societies Act, 1960.
(c) Conducted Audit of more than 15 Societies in last 3 Years.
(d) The qualified staff for audit with them is more than 5.
(2) Such Persons
(a) Who have passed B.Com Degree.
(b) Who have completed a period of 15 Years after passing G.S.C. & examination.
(c) Must have conducted Audit of atleast 15 Societies in last 3 Years.
(3) Officer of Co-operative Department who retired as Class-1 Officer.
"B" GRADE AUDITORS:-
(1) Chartered Accounts have completed:-
(a) More than 7 Years but less than 15 Years practise after passing C.A.Examination.
(b) Holding a certificate in Co-operative Audit as specified under section 81(1) (b) of Maharashtra Co-
operative Societies Act, 1960.
(c) Conducted Audit of atleast 15 Societies in last 3 Years.
(d) Qualified staff for audit with them is more than 3.
(2) Such Person
(a) Who is graduate in any stream.
(b) Who have completed more than 10 Years after passing G.D.C. & A examination.
(c) Conducted Audit of atleast 15 Societies in last 3 Years.
(3) Officers of Co-operative Department who have retired as Class - II Officer.
"C" GRADE AUDITORS:-
(1) Chartered Accounts who have completed:-
(a) Less than 7 Years experience after passing C.A. Examination.
(b) Holding a Certificate in Co-operative Societies Act, 1960.
(2) Such Persons:
(a) Who have passed G.D.C.& Examination.
(3) Officer of Co-operative Department who is retired as Sub-Auditor of Assistant, Co-operative Officer.
(a) The Certified Auditors in each of the above grades will be eligible to conduct the audit of the Societies
as specified herein below:
(a) The certified Auditors in Grade 'A' are entitled to conduct the audit of:-
(i) Multi State Co-operative Societies which are allotted by the Central Registrar by a special order every
year as provided u/s 67 of Multi State Co-operative Societies Act.
(ii) The Society undertaking credit business and having credit business and having annual turnover working
capital of more than Rs.100 cr.
(iii) Societies undertaking non-credit business and having turnover/working capital of more than Rs.100 cr.
(b) The Certified Auditors in Grade 'B' are entitled to conduct the audit of:-
(i) The Society undertaking credit business and having annual turnover/capital of Rs.10 to100 cr.
(ii) The Societies undertaking Non-credit business and having Annual turnover/working capital in the
range of 1 to 10 cr.

592 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 35 Government Notifications
(iii) The Housing/Industries/Premises/Irrigation /Labour Societies or such other class of Societies as
specified by Registrar from time to time having Membership of 100 or more.
(c) The certified auditor in Grade 'C' are entitled to conduct the audit of:-
(i) The Society undertaking credit business & having annual turn over/working capital of less than 1 cr.
(ii) The Society undertaking Non-credit and having annual turn over/working capital of less than 1 cr.
(iii) The Housing/Industrial/Premises/Irrigation/Labour Societies or such other Societies as specified or
such other Societies as specified by Registrar from time to time having Membership of less than 100.
Note: In case Society gets categorised under two different grades of Auditors on the basis of criteria on
Membership vis-a-vis annual turn over/working capital then a criteria of "Members" should be applied to it.
(III) Names will be added to this panel once in a year normally in the month of December and the term of
Auditors so empanelled subsequent to publishing of this list will remain on the panel for the remaining
period of his pineal.
(IV) The certified Auditors in this panel are entitled to conduct the audit of Societies falling under section 81 (1)
(b) providing the same is allotted to them by a resolution passed in a General Body concerned Society.
The Certified Auditors should not conduct audit unless allotted by resolution of a General Body. Conducting
statutory audit merely on the basis of the resolution of Managing Committee or any other authority except
G.B. of the Society will be deemed to be a breach of condition of empanelment and he will be liable to be
removed from the panel.
(V) Soliciting audit should be avoided.
(VI) Same Certified Auditors or his sister concern should not undertake the audit of the same Society on three continuous
occasions.
(VI) The list of Certified Auditors will be available for inspection free of cost and the copy of the same will be available on
payment of requisite copying charges to any person in the Office of District Deputy Registrar, Co-operative Societies,
District Special Auditors & Divisional Joint Registrar Co-operative Societies, Mumbai.
(VII) Certified Auditors should try to exercise his right under Section 81(5) to attend General Body of the Society, where
Audit report given by him is discussed. He may also give his sealed report specifying serious matter in the affairs of
the Society which he deems necessary to be specially in case he is not able to attend the General Body. The copy
of such report should be sent to the concerned Registrar, in addition to audit memo.
(IX) Whenever a Meeting of the certified Auditor is taken by Registrar of his subordinate certified Auditor will have to attend
and give informations sought by him.
(X) Certified Auditor will also have to submit information regarding Audit as requestioned by the Registrar from time to
time.
(XI) The Certified Auditors will undertake the audit of the Society for which he is entitled on the basis of categorisation of
Society as specified in condition No.II to above.
(XII) The Certified Auditor and his staff should carry an identity card at the time of Audit supplied by the Registrar.
(XIII) The Certified Auditor is a public servant as provided u /s 161 read with rule 2 (10) of M.C.S. Therefore the obligation
upon a public servant as provided u/s 21 of Indian Penal Code will also be binding on the certified Auditor empanelled
under this list.
(XIV) The Certified Auditor should deposit 20% of the Audit fee assessed and paid to him in functions undertaken by
Register including maintaining the panel of certified auditors. However, the applicability of this condition will be in
accordance with the orders of Hon’ble High Court.
(XV) The names of the Certified Auditors are included on the condition that, all the above conditions are accepted as
binding by them.

With Kind regards

sd/-

SUDHIR THACKERAY
Divisional Joint Registrar Co-operative Societies
MUMBAI DIVISION.

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Chapter - 35 Government Notifications
(VIII) CO-OPERATIVE DEPARTMENT’S CIRCULAR DATED 08/07/1996 REGARDING REGISTRATION OF
AGREEMENT AND PAYMENT OF STAMP DUTY.
Housing/D-3/Stamp Duty/96
Office of the Commissioner For
Co-operation & Registrar
Co-operative Societies Maharashtra State,
PUNE – Dated 8th July 1996.
Sub : Precautions to be taken before Registering Co-operative Housing Societies.
Ref : Circular of this Office dated 18-2-1996.
CIRCULAR
Attention of the Registering Authorities is invited to the Circular dated 18-12-1994 issued by this office.Following
revised directions are being issued in respect of the directions mentioned in that Circular. These revised
directions are to be followed and ensure that registration of Co-operative Housing Societies does not remain
pending
1. Regarding the Sale-Agreement of a Flat in a Co-operative Housing Society.
This Office learns from a number of complaints received, that the Registering Authorities have stopped registering
cooperative housing Societies, in response to the directions issued by this Office vide its Circular dated 18-2-1994, that
Co-operative Housing Societies should not be registered under the Co-operative Societies Act, before making payment
of requisite Stamp Duty and also before registering the Sale-Agreement, entered into between the Builder and the Flat
holder. The Builders/Promoters appear to be taking disadvantage of this direction by not initiating any action to register
the Co-operative Housing Societies, so that they should not be required to pay the Stamp Duty, already paid by the Flat
holders to them. This, they are doing to enable them to use maximum available FSI.
In most cases, the Office of the Sub-Registrar issues receipts with the remark “pending for fixing market value”, even
after payment of Stamp Duty. Similarly, the original document is returned after prolonged time, after registering the
same. Now there is no objection to register a Co-operative Housing Society, if the Promoters produced receipts in
respect of payment of Stamp Duty and Registration Fee, as per Agreement.
The concerned Registering Authorities should give information in this respect to the stamp officers of the respective
districts, so that these Stamp Officers will recover the necessary Stamp Duty from the concerned Flat holders. Taking
all these directions into consideration, Co-operative Housing Societies may be registered if all the conditions are
complied with, by producing receipts of submission of documents (Agreement-Deed/Sale-Deed), to the registering
Authorities, along with registration proposals. Registration of Co-operative Housing Societies should not be kept in
abeyance till final settlement of Stamp Duty.
2. REGARDING REGISTRATION OF AGREEMENT BETWEEN THE FLAT HOLDER AND THE PURCHASER
AT TIME OF TRANSFER OF A FLAT IN A CO-OPERATIVE HOUSING SOCIETY.
There are directions in the Circular dated 18-2-1994, issued by the Office not to effect transfer of Flat, till
Sale-deed is registered. Accordingly, it has come to the notice of this Office that in some cases, transfer of
Flats has been kept in abeyance. In this respect, revised directions are being issued that, the Managing
Committee of a Co-operative Housing Society should approve of transfer of Flat, provided, evidence in the
form of Receipt is produced along with the transfer proposal that transfer documents (Agreement Deed) has
been submitted to the Registering Authority and also evidence as regards payment of Stamp Duty and such
other conditions are complied with.
RATANAKAR KULKARNI
Commissioner For Co-operation &
Registrar of Co-operative Societies,
Maharashtra State,
PUNE-1

(IX) CO-OPERATIVE DEPARTMENT’S CIRCULAR DATED 09/03/1995 REGARDING NON-OCCUPANCY

CHARGES.
No. SGY 1904/15165/P.No. 317/14-C
Co-operation and Textile Department,
Mantralaya Extension,
Mumbai 400 032.
Date:- 9th March, 1995.

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 Chapter - 35 Government Notifications
ORDER

Ref :- Letter Ref. No. Housing/D-3Transfer/D-3/ Transfer fees/Non-occupancy charges/ Order- 1994 dated 19-12-1994
From Commissioner and Registrar, Co-operative Societies, Pune.
1. WHEREAS most of the Co-operative Housing Societies, have adopted Model Bye Laws and under the said Bye-law
No. 432(c) General Body is authorised to decide the rate at which Non-occupancy charges can be recovered from the
Member who has, sublet his Flat or any part thereof, and
2. WHEREAS it is brought to the Government and the Registrar, Co-operative Societies, that by taking advantage of this
provision, some of the Co-operatives Societies, by way of majority vote, are recovering non-occupancy charges from the
Member who have sublet his premises, at an exorbitant rate, And
3. WHEREAS, although non-occupancy charges may be one of the means of income for Co-operative Housing Societies,
it will not be proper to levy such Non occupancy charges in excess of the service charges, In such circumstances, and
after considering the contents of letter dated 19-12-1994, from Commissioner Co-operation and Registrar, Co-operative
Societies, the Government in the public interest, issued following Order under Section 79 (A) of the Maharashtra Co-
operative Societies Act:
Non occupancy charges shall not exceed one time of the service charges and non-occupancy charges shall not be
recovered from the Member who have given his Flat to any of relatives mentioned hereunder:
Mother, Father, Sister, Brother, Son, Daughter, Son-in-law, Brother-in-law, Sister-in-law, Grand Son, Grand Daughter
and such other relatives as may be decided by the Society.
Subject to aforesaid condition, Co-operative Housing Societies, can recover Non Occupancy charges under
Model Bye-laws No. 432(c). Aforesaid order will be applicable to all Co-operative Housing Societies and
Premises Co-operative Societies and the same shall become applicable from the aforesaid date. All the Co-
operative Housing Societies are directed to amend their Bye-laws accordingly, even otherwise Non-occupancy
charges shall not be levied in excess of the maximum limit stated in the aforesaid Order.
In the name of and by the
Order of
Governor of Maharashtra.
sd/-
(S. K. Kalal)
Under Secretary,
Government of Maharashtra.
Co-operation and Textile Department

C.C. to:
Co-operative Commissioner & Registrar, Co- operative Societies, Pune:
All Regional Asstt. Registrar, Co-operative Societies;
All District Dy. Registrar, Co-operative Societies;
Chairman, Mumbai District Housing Societies Federation, Mumbai;
The Manager, Government Printing Press, Charni Road, Mumbai.

(X) CO-OPERATIVE DEPARTMENT’S CIRCULAR DATED 18-02-1994 REGARDING PAYMENT OF STAMP

DUTY AND REGISTRATION OF DOCUMENT.
Housing/D-3/Stampduty/1994.
Office of the commissioner for
Co-operation and Registrar,
Co-operative Societies, Maharashtra
State, Pune - 1.
Date :- 18th February, 1994.

Sub: Caution to be taken before registering a Co-operative Housing Society.

According to the Government Order No.SGU 2491/6695/147/14-C/dated 16-10-1991, the 1st Meeting of the
Committee No.1, set up under the Chairmanship of Hon’ble Minister to consider the Recommendations made
by the 3rd conference of Co-operative Housing Societies, convened by the Mumbai District Co-operative Housing
Federation was held on 08-09-1993. We have to recommend some of these recommendations of this Meeting.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 595
Chapter - 35 Government Notifications

Accordingly all Taluka / Ward / Deputy / Asstt. Registrars, Co-operative Societies are to note the following
guidelines before registering Co-operative Housing Societies.
(1) Registration of an Agreement in respect of a Flat of a Co-operative Housing Society.
Whenever registering authorities would receive registration proposals of Flats under the category of Co-
partnership Tenants Co-operative Housing Society, they (Registering Authorities) should ensure that the
Agreements forwarded along with the registration proposals are registered and also to ascertain if registeration
and Stamp Duty fee is paid to the state government. If not paid, they should be asked to pay the same and
produce the receipts thereof.
If the concerned Flat-holder has paid the registration fee and Stamp Duty to the builder, and he (the builder)
has not remitted the same to the government and the Flat-holder has forwarded an affidavit along with the
registration proposal, the registering Authority should bring this fact to the notice of the concerned revenue
official and instruct him to take appropriate legal action against the concerned builder, so that there will be
no financial loss to the State Government. Only after compliance of all the procedure, as directed, registration,
proposal is registered.
2) Registration of an Agreement between the Transferor and the Transferee in respect of Transfer of
Flat.
It has come to notice that the Agreements entered into between the Flat holder and the Flat purchaser at the
time of transfer of a Flat in a Co-operative Housing Society, are not registered. As such the State Government
does not get Stamp Duty with the result, there occurs financial loss to the State Government.To avoid this
loss, whenever transfer proposals come before the Managing Committee for consideration, the Managing
Committee should ensure that the registration fee and Stamp Duty along with transfer proposal. Membership
of Transfer should not be affected if the Agreement is not registered with the Government.

sd/-
Jt.Registrar, Co-operative Societies
(Co-operative Housing)
For Commissioner for Co-operation and Registrar,
Co-operative Societies,
Maharashtra State,
Pune - 1.

Ha Ha Ha.
The Stamp Office is not clarifying its stand as regards Stamp
Duty liability in documents of resale of flat prior to 9-12-1985. On
one hand inspite of receipt of adjudication for certificate of
collector was not given for such agreements. Yet if one goes to
pay Stamp Duty in such documents Stamp Duty as on a
conveyance i.e. (a) first Rs.50,000/- @ 10% (d) between
Rs. 50,001/- to Rs.1,00,000/- @ 12% and (c) above Rs.1,00,000/-
@ 15% then the same is accepted. This reminder of the saying
a lady cannot be little pregnant.

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 Chapter - 35 Government Notifications

B. STAMP DUTY
(i) Stamp Duty Circular dated 04-04-1995 regarding alternate accomodation.
No. D-5/CR-574 195Registration & Chief Controlling
Revenue Authority, Maharashtra
State, Pune-1
Date:- 4th April 1995.
Sub :- Alternate Accomodation.
Ref. :- Under Section 53 (2) of the Mumbai Stamp Act,1958 from the Superintendent of Stamps.
ORDER
Superintendent of Stamps, Mumbai has made a reference under sub-section (2) of section 53 of the
Mumbai Stamp Act 1958, as quoted above, raising three issues for decision of the Chief Controlling
Revenue Authority, Maharashtra State, Pune. The issue has been examined in depth. Opinion of the
Director of Town Planning, Maharashtra State, Pune has also been obtained in this regard. Keeping in
view the technical opinion of the Director, Town Planning & Valuation and taking into account all the
aspects of the issue raised, issue-wise decisions are given as follows:-
Issue No.1 :- Whether the instrument under reference is chargeable under Art.5 (h) and Art.25 (d) read with
section (5)?
Decision :- Yes.
Issue No.2 :- If duty is chargeable under Art.25(d) also. What is the amount of Duty? Whether it is based on market
value worked out as predetermined multiple of rent (100 or 112 or 150 times). Since what is being
conveyed is only the owner’s right to title and to receive rent.
OR
Whether market value of the property is to be determined as if it is an unencumbered property ?
Decision :- The market value of the property in such case is to be worked out as follows :
(a) If area allotted in new building to the tenant is equal area occupied by the tenant in the building being demolished
112 times of the rent payable by the tenant plus construction cost of the premises to the extent of area allotted
as fixed by PWD for that year.
(b) If area allotted to the tenant is more than the area occupied by the tenant in the building under demolition.
-Then in that Case - addition to the value arrived at is as under:
(a) Above market value in respect of additional area allotted. The market value of the property to be worked as
indicated at (a) & (b) above shall be subject to the production of certified copy of an extract from the assessment
register maintained by the Local Authority, by the tenant which shall form the part and parcel of the document
presented for Registration. In case, the required extract is not produced by the tenant, the market value of the
property shall be worked out by the concerned Sub-Registrar as per the information available with him.
Issue No.3 :- When mandatory provision, judgements and principles have set adequate guidelines to arrive
at market value of the owners interest, is it necessary to work out market value as if the subject
matter property is unencumbered specially when circulated guidelines propound a valid and legally
correct method?
Decision :- In view of decision in respect of issue No.2 above this issue stands decided:
In view of above decisions, the reference under consideration made by the Superintendent of
Stamps, Mumbai, stands disposed.
Inform all the concerned accordingly,

sd/-
(G. R. Talreja)
Inspector General of Registration and
Chief Controlling Revenue Authority,
Date: 04/04/1995.
Maharashtra State,
Pune.

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Chapter - 35 Government Notifications

C. MAHARASHTRA OWNERSHIPS FLATS ACT.

I) MAHARASHTRA OWNERSHIP FLATS (REGULATION OF THE PROMOTION OF CONSTRUCTION, SALE,
MANAGEMENT AND TRANSFERS) ACT, 1963 DATED 12/02/1996 WITH REGARDS TO RESIDUAL F.S.I.

HOUSING AND SPECIAL ASSISTANCE DEPARTMENT

Mantralaya, Mumbai 400 032,
Dated: 12th February 1996.
1. No. FOB.1095/(60)/RR-II The following draft of rules further to amend the Maharashtra Ownership Flats (Regulation
of the Promotion of Construction, Sale, Management and Transfer) Rules,1964, which the Government of
Maharashtra proposed to make in exercises of the powers conferred by sub-section (I) of section 15 of the
Maharashtra Ownership Flats (Regulation of the Promotion of Construction, Sale, Management and Transfer)
Act, 1963 and of all other powers enabling it in this behalf, is hereby published as required by sub section (1) of
the said Section 15 for the information of all persons likely to be affected thereby and notice is hereby given that
the said draft will be taken into consideration by the Government of Maharashtra after the 5th day of March
1996.
2. Any objection or suggestions which may be received by the Secretary of the Government of Maharashtra,
Housing and Special Assistance Department Mantralaya, Mumbai 400 032, from any person with respect to the
said draft on or before the aforesaid date will be considered by Government.
DRAFT RULES
1. These rules may be called the Maharashtra Ownership Flats (Regulation) the Promotion of Construction, Sale,
Management and Transfer Amendment Rules 1996.
2. In Form V appended to the Maharashtra Ownership Flats (Regulation of the Promotion of Construction, Sales
Management and (Transfer) Rules, 1964, in clause 4 the portion beginning with the words The Residual F.A.R.
(F.S.I.) and ending with the words available to the Society shall be deleted.
By order and in the name of the Governor of Maharashtra.
sd/-
D. N. VAIDYA,
Deputy Secretary to Government.

II) BILL DATED 29/06/1995 TO AMEND MAHARASHTRA OWNERSHIP FLATS (REGULATION OF THE
PROMOTION OF CONSTRUCTION, SALE, MANAGEMENT AND TRANSFER) ACT, 1963.

THE BILL
Further to amend the Maharashtra Ownership Flats (Registration of the promotion of construction, Sale,
management and transfer) Act. 1962
WHEREAS it is expedient further to amend the Maharashtra Ownership Flat (Regulation of the promotion of
construction, Sale, management and transfer Act 1963, for the purposes hereinafter appearing; It is hereby
enacted in the Fortysixth Year of the Republic of India as follows:-
1. (a) This Act may be called the Maharashtra Ownership Flats (Regulation of the promotion of construction,
Sale, management and transfer) (Amendment) Act 1995. into force at once.
(b) It shall come into force at once. (d.c.p.)Idb 1657 (500-7-95)
2. In Section 2 of the Maharashtra Ownership Flats (Registration of the promotion of construction, Sale, Management
and transfer) Act, 1963 (hereinafter referred to as “the principal Act”) , after clause (f) the following clause shelf
be inserted, namely:-
“(g)” “Competent Authority means the officer appointed by the State Government to deal with cases of Housing
Societies or Association of Flat Owners or Association of Members or persons who have entered into an
Agreement for purchase of the Flat with the promoter, registered under the Co-operative Societies Act.”
3. In Section 4 of the principal Act, in Sub-section (IA), in Clause _______ hereinafter sub-clause (ii) following sub-
clause shall be inserted, namely :-
“(iiA) the date by which the conveyance deed of property is to be executed.
4. After Section 11 of the principal Act, the following Section shall be inserted, namely:-
“llA. (l) A Promoter shall execute conveyance deed of the property in favour of the Housing Society/Association
of Flat Owner within the period prescribed in Sub-section (lA) of Section 4 of the principal Act. If it is brought to

598 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 35 Government Notifications

the notice of the Competent Authority that the Promoter has failed execute the conveyance deed by the date
mentioned in para (iiA) of Sub-section (lA) of Section 4, the Competent Authority shall give show-cause notice
to the promoter and after giving hearing to him, if satisfied may extend such date to such period as deemed fit
and if the promoter fails to execute the conveyance deed of property in favour of the Society or Association of the
Flat owners as the case may be within the stipulated period. The competent Authority shall record that fact in
writing and after completing all the requirements legally necessary for executing conveyance deed shall issue
certificate of title, free of all encumbrance to the Society/Association. The certificate so issued shall not with
stand anything contained in any law be deemed and treated as conveyance deed executed in favour of the
Society/Association.
(2) The competent Authority will have the power to Black list the name of the promoter who fails or avoids to
execute conveyance deed in favour of the Society/Association within the stipulated period. The name so black
listed shall be communicated to the Government and he will be barred from undertaking construction of blocks
or Flats henceforth.
(3) The Municipal Authorities and the police Authorities shall extend their co-operation and assistance to the
competent Authority in dealing with such cases.
(4) For the purpose of this Section Competent Authority shall have all necessary Judicial powers.
(5) In Section 13 of the Principal Act, in Sub-section (I) for the words three Years or with fine “the words “ten Years
or with fine which may extend to rupees five lakhs “shall be substituted.”

STATEMENT OF OBJECT AND REASONS

The Maharashtra Ownership Flats (Regulation of the Promotion of Construction. Sale Management and transfer)
Act, 1963 was enacted with a view to make provisions for checking sundry abuses and malpractices as also for
amelioration of the difficulties that were experienced in the promotion of the construction of, and the Sale and
management and transfer of Flats, taken on Ownership basis. It is however felt that, inspite of these provision there are
still certain grave malpractice that are being practised in these matters as they are not covered by this Act. For
example most of the promoters/ builders or developers inspite of registration of the Housing Societies or Association
of Flat Owners have not executed conveyance deed in favour of the Societies, for several Years. In some cases it was
found that the Housing Societies were registered several Years back, but the builders or Owners (promoters) are not
available to execute the conveyance deed in favour of the Societies.
They have either closed their offices or shifted elsewhere and due to non-availability of their addresses they
are untraceable. This has caused grave concern in the minds of Flats Owners of many registered Co-operative
Housing Societies and thousands of such Societies in greater Mumbai and elsewhere are with out Ownership
rights of the building and land. It is therefore, proposed to provide for appointment of a competent Authority to deal
with such cases.
Hence this Bill.
KIRIT SOMAIYA,
Member-in-charge.
Vidhan Bhavan,
Mumbai
Dated: 29th June 1995.

Leakage Guarantee : This means leakage is guaranteed

Cross Ventilation : Ventilation will always be crossed

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 599
Chapter - 35 Government Notifications

D. BMC
I) Circular with regards to permission of temporary monsoon shed
MUNICIPAL CORPORATION OF GREATER MUMBAI
NO.: Ch E / Gen-211 / DDC at 22.05.2002

CIRCULAR
Sub.: Permission for temporary monsoon shed for storage and protection from rain etc. during
monsoon discontinuation of recovery of security deposit.
Ref.: CHE/303/DPC/Gen. Of 19.5.2001, CHE/Gen-211/DPC of 1.10.2001.
1. The revised scale of the fees and deposits for granting permission for temporary monsoon shed approved by the
Corporation vide C.R. No. 341of 19th July, 2001 was circulated under aforesaid Circulars.
2. The federation of Retail Traders Welfare Association had represented for not recovering security deposit while
granting permission for monsoon sheds as there is considerable delay in the refunding the deposit. The
representation has been considered favourably. The Corporation has by the C.R.No. 185 of 10.5.2002 has
accorded approval to the proposal for not recovering the security deposit while granting permission for monsoon
sheds.
3. The recovery of deposit as per the aforesaid policy Circular shall therefore be discontinued with effect from 10th
May, 2002.
4. An undertaking will be obtained from the applicant agreeing to the condition that the shed will be constructed as
per the approval given and shall be demolished on due date of expiry of the permission.
5. In cases where the monsoon sheds are required to be demolished by M.C.G.M. either for non-removal of the
same after expiry of the permission or in the event of breach of any condition imposed while granting permis-
sion, penalty equivalent to the permission fee shall be charged on the applicants while renewing the licence of
those applivants. In such cases the licence of the applicant shall not be renewed till the penalty equivalent to
permission fee shall be paid by the applicant.
6. The concerned A.E.B. & F & H.C. Rev. of the ward Office shall maintain a separate register of such cases along
with their licence No. & other details and shall ensure that the penalty is recovered which shall be not later than
before issue of the permission for monsoon shed next year or renewal of licence whichever is earlier.
7. All concerned are requested to take note of the above and act accordingly.
C.H.E. (D.P.)
Copy to: M.C. / A.M.C. (City) A.M.C. (P) A.M. (E.S.) / Director (ES & P) / MCHL.
ii) Circular dated 25-09-2001 that rent will not exceed 38.5% of rateable value.
CIRCULAR NO. AC/ 213 GEN. DT. 25.09.2001

Sub.: Fixation of rateable value in respect of premises given on Leave and License basis and which are exempted
under Section 3(b) of Maharashtra Rent Control Act, 1999.
The Maharashtra Rent Control Act, 1999 provides for exemption under section 3(b) to all premises let or sublet to
banks, or any public sector undertaking or any corporation established by or under any Central or State Act
or Foreign Mission or International Agencies, Multinational Companies and Private Limited Companies and Public
Limited Companies having a paid up share capital of Rs. 1 Crore or more from its purview.
As a consequence of this, a Circular was issued vide No. AC/25/Gen. Dated 6.1.2001 for arriving at Rateable Value of
such properties by allowing 25% rebate on the annual compensation received by the property owners.
Municipal Taxes were to be calculated on the basis of Rateable Value so arrived at and consequently Notices were
issued by M.C.G.M. to property owners.
Being aggrieved by such notices the property owners represented to the M.C.G.M. and the State Government. In some
cases, they pointed out that, the property owners were going out of pocket, if they were to pay the taxes to the
Municipal Corporation as per the notices served to them. After getting their representations, further processing of
notices served and objections received thereupon, were stayed till the final decision on their representations.

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 Chapter - 35 Government Notifications

After deliberating in detail on all the points raised by them and also analyzing the way of calculation of
taxes, the corporation has finally arrived at the following method of deciding rateable value and conse-
quently the tax liabilities for such properties. The same will be as follows:
1. Irrespective of the nature of Agreement between the property owners and the losses and of the fact
that who pays taxes to the Corporation, it has been decided that the total taxation should be depend-
ent upon the total outgoing from the lessee’s purse.
2. Annual Compensation (C) will be worked out as the net receipt of the property owner excluding taxes
payable to the Municipal Corporation plus the taxes being paid to the Corporation plus amount equal
to 10% of the interest free deposits, if any, given by the lessee to the property owner.
3. A difference has been made between the Annual Compensation (C) and the Gross Rent (R) by allow-
i n g 2 5 % d e d u c t i o n o n a c c o u n t o f s e r v i c e s / f a c i l i t i e s p r o v i d e d b y t h e p r o p e r t y o w n e r.
Hence, R = 75% of C
4. The Gross Rent (R) will, comprise of the Total Tax (T) (Whether payable by owner or, tenant or
partly by each) plus earnings of the property owner net of Municipal Taxes ( r) i.e. R = r + T.
5. The Rateable Value will be calculated as 90% of net rent (r).
Thus, R. V. = 0.9 x r
6. Further calculation of the tax liability will be as follows:
Total Tax i. e. T = 112.50% of R. V., where properties are metered.
= 112.50% of 0.9 r
= 1.25 x 0.9 r
T = 1.0125
OR T = 320.50% of R.V., where properties are unmetered.
= 3.205 x 0.9 x r
T = 2.8845r
7. Hence, if property is metered
R = r + 1.0125r, OR r = R/2.0125
And, if property is unmetered
R = r + 2.8845r, OR r = R/3.8845
Hence, tax so calculated on the basis of net rent or net earnings of the property owner will never
lead to a situation, wherein property owner goes out of pocket. This Circular will come into operation
with immediate effect and will supercede the earlier Circular issued on 6.1.2001. Necessary action as
per this should immediately be initiated by all concerned.
In case, no complaints have been lodged by the property owners, cases should be submitted for Jt.
M. C. (I) /A.M.C. (P)’s approval and modifications in the light of the above procedure with retrospec-
tive effect.
In cases, where Rateable Value is to be determined by adopting R.L.R. i.e. in all cases, other than
leave and license cases covered under section 3(b) of Maharashtra Rent Control Act, 1999, the
above procedure will not be applicable.
This is issued with approval of competent authority.
Jt. Municipal Commissioner (Improvements)
Circular No. AC/28/Gen. of 26.9.2001.
Copy to :_______________________________
For information and necessary action please.
Assessor & Collector.

Ha Ha Ha.
Do You Agree
Many officers are functioning in I ndustrial Estates and are enjoying the benefits of paying less
amount as property tax at the expense of industries in Bombay, can officees legally function in
Industrial Estate. How many offices have taken change of user is left to our readers to guess.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 601
Chapter - 35 Government Notifications
iii) Circular dated 16-03-2002 with regards to levy of rateable value on sq. ft. basis or ratable
value whichever is higher.

BMC Circular No. AC/39/ Gen. 16-03-2002

Sub: Fixation of rateable value of premises given on leave and license basis where complaints
are pending.
In suppression of Office Circular No. AC/213/ Gen. Dated 25-09-2001, the following instructions are
given below in tabular form for fixing the ratable value of all the premises given on leave and license
basis, where complaints are pending with the department:-

SR. NO. LOCALITY METHOD OF FIXING RATEABLE VALUE.

1. If the premises fall in Zone –I, i.e. To fix the ratable value in such a way that the
South Mumbai (covered by A, B, C, amount of tax leviable will be Rs. 12.50/- per
D & E Wards) sq. ft per month OR the rateable value existing
prior to revision made as per Circulars dated 06-01-2001 & 25-09-2001 whichever is higher.
2. If the premises fall in Zone –II, i.e. To fix the rateable value in such a way that the
Worli to Bandra (covered by G/S, amount of tax leviable will be Rs. 9/- per sq. ft
G/N, H/W (Part) and H/E (Part) Wards) per month OR the rateable value existing prior
to revision made as per Circulars dated 06-01- 2001 & 25-09-2001 whichever is higher.
3. If the premises fall in Zone –III i.e. To fix the rateable value in such a way that the
Khar to Andheri and Parel to Sion amount of tax leviable will be Rs. 6/- per sq. ft
(covered by F/S, F/N, H/E (Part), per month OR the rateable value existing prior
H/W (Part), K/E (Part) & K/W (Part) Wards) to revision made as per Circulars dated 06-01- 2001
& 25-09-2001 whichever is higher.
4. If the premises fall in the Zone –IV, i.e. To fix the rateable value in such a way that the
Jogeshwari to Dahisar and Kurla to amount of tax leviable wil lbe Rs. 4/- per sq. ft
Mulund (covered by K/E (Part), K/W per month OR the rateable value existing prior
(Part), P/S, P/N, R/S, R/C, R/N, L, to revision made as per Circulars dated 06-01-
M/E, M/W, N, S & T Wards) 2001 & 25-09-2001 whichever is higher.

For fixation of R.V., no distinction is to be made between the premises where either landlord or
tenant pays municipal taxes. The area to be taken for assessment purposes will be the carpet area
of the premises. I.Os are now directed to take immediate steps to dispose of all complaint cases
where R.V. has been revised as per Circular Nos. AC/25/Gen. of 6/1/2001 and AC/213/ Gen of 25/09/
2001 in the manner mentioned above so that it should be possible to recover all the dues involved in
these cases on or before 31-3-2002. Zonal Dy. A & C will personally monitor disposal of these com-
plaints very closely and submit report after every three days to the undersigned including recoveries,
against these cases.These instructions are issued as per M.C’s orders No. MGC/F/1175 dated 11-3-
2002.

Assessor & Collector I/c. Sd/- 14-03-2002

Jt. M.C. (I)

Ha Ha Ha.
Flower beds should normally be six in below the habitable slab. the reason for the same could
be for smooth flow of water. In reality the slabs are constructed in such a way that the same can
be used as part and parcel of flat. How may of the flat are keeping flowers in their flat? Many flat
purchasers are more comfortable using such spaces for other purposes.

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 Chapter - 35 Government Notifications

Assessor & Collector Department

MUNCIPAL CORPORATION OF GREATER MUMBAI
Circular No. AC/1/Gen. Dated 03.04.2002
iv) Fixation of ratable value of non-residential premises given on leave and licence basis on or after 1.4.2002
including new construction.
At present, the rateable value of non-residential premises given certain deduction from the amount of
compensation for services etc. It is now proposed to determine the rateable value of such properties given on
leave and licence basis basic form 1.4.2002 as under :-

Sr. No. Locality Method of fixing the rateable value.

1. If the premises fall in Zone –I, To fix the rateable value in such a way that the
i.e. South Mumbai amount of tax leviable will be Rs. 12.50/- per sq. ft.
per month OR the average of tax incidence in all
disputed cases which were resolved as per
Circular No. AC/39/Gen. Dated 16.3.2002
whichever is higher.

2. If the premises fall in Zone –II, i.e. Worli to To fix the ratable value in such a way that the
Bandra (Covered by A, B, C, D & E Wards) amount of tax leviable will be Rs.9/- (covered by
G/S, G/N, H/W (Part)H/E per sqr.ft. per month
OR the average of (Part) Wards).Tax incidence in
all disputed cases which resolved as per
Circular No. AC/39/Gen. Dated 16.3.2002
whichever is higher..

3. If the premises fall in Zone –III i.e.Khar to To fix the rateable value in such a way that the
Andheri and Parel to Sion (Covered by F/S, amount of tax leviable willbe Rs. 6/- per sq.ft per
F/N, H/E (Part), H/W (Part), K/E (Part) & month OR the average of tax incidence in all
K/W (Part) Wards) disputed cases which were resolved as per
Circular No. AC/39/ Gen.Dated 16.3.2002
whichever is higher.

4. If the premises fall in the Zone –IV, i.e. To fix the rateable value in such a way that the
Jogeshwari to Dahisar and Kurla to Mulund amount of tax leviable will be Rs. 4/-per sqr.ft. per
(Covered by K/E (Part), K/W (Part), P/S, month OR the average of tax incidence in all
P/N, R/S, R/C, R/N, L. M/E, M/W, N, S disputed cases which were resolved as per
& T Wards) Circular No. AC/39/Gen. Dated 16.3.2002
whichever is higher.

For fixation of R.V., no distinction is to be made between the premises where either landlord or tenant pays
municipal taxes.
The area to be taken for assessment purposes will be the carpet area of the premises.
These instructions are issued as per M.C’s orders No. MGC/F/1175 dated 11-3-2002.

Sd/- Sd/-

Commissioner Jt. Municipal Commissioner

Additional Municipal

Property Exhibition
A venue where sellers are all dressed up and smile irrespective of the sale

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Chapter - 35 Government Notifications
E. COMMISSIONER OF POLICE
(i) Order passed by Commissioner of Police, Navi Mumbai insisting for particulars of tenants to the concerned police
station
O. NO. CP/NM/CRIME/3685/2002.
Office of the Commr. of Police,
Navi Mumbai.
Date: 31/07/2002.

ORDER
WHEREAS, information has been received that due to the situation prevailing in the areas of Police
Stations under the control of Commissioner of Police, Navi Mumbai, it is apprehended that terrorists/
antisocial elements may seek hideouts in the residential area of Navi Mumbai and there is every likelihood of
breach of peace and disturbance of public tranquility and there is grave danger to human life and safety as
well as injury to the public property.
AND WHEREAS, it is necessary that some checks should be put on landlords and tenants so that
terrorist/anti-social elements in the guise of tenants may not cause disturbance of peace etc. and that
immediate action is necessary for the prevention of the same.
NOW THEREFORE, I, RAMRAO GHADGE, Commissioner of Police, Navi Mumbai in exercise of powers
conferred upon me by section 144 of Code of Criminal Procedure 1973 (No. 2 of 1974) do hereby order that
no landlord, owner/person of house property, falling under jurisdiction of area in Police Station controlled by
Commissioner of Police, Navi Mumbai shall let/ sub let/ rent out any accommodation to any person unless
and until he has furnished the particulars of such tenants/tenant to the concerned Police Station. All persons
who intend to take accommodation on rent shall inform in writing in this regard to the respective Police Station
in whose jurisdiction the premises falls. The persons dealing in property business Estate Agents or whatever
name they are called shall also inform officer-in-charge of Police Station in writing in whose jurisdiction the
premises falls about the particulars of the said tenants.
The order shall come in to force with effect from 31st July 2002 and shall be effective for a period of 60 days
up to 28th Sept. 2002 (both days inclusive).
Any person contravening this order shall be punished under Section 188 of Indian Penal Code.
As the Notice cannot be served individually on all concerned, the order is hereby passed ex-parte. It shall
be published for information of public through press and by affixing the copies on the Notice Board of Sr. P. Is.,
ACs.P, D.Cs.P. and the copies to be furnished to all N.M.M.C. officers in Navi Mumbai and by affixing the copy
at conspicuous places in the locality. The Police Officers will also promulgate this order as per the provisions
of Sec 163 of Bombay Police Act.

(RAMRAO GHADGE)
Commissioner of Police
Navi Mumbai.

Apart from basic loans to buy a home ,there are several kinds of loans
available . They include:

™ Home extension loan ™ Home improvement loan

™ Home conversion loan ™ Stamp duty loan
™ NRI loans ™ Land purchase loan
™ Bridge loan ™ Refinance loan
™Balance transfer (swap) loan ™
604 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 35 Government Notifications

F. MOFA BILL
i) Bill as regards conveyance of property in favour of Co-operative Soceties

L.A. Bill No. XLVII of 2002

A Bill

Further to amend the Maharashtra Ownership Flats

(Regulation of the promotion of construction, Sale, management and transfer)
Act, 1963.

Whereas it is expedient further to amend the Maharashtra Ownership Flats. (Regulation of the promotion of con-
struction, Sale, management and transfer) Act, 1963, for the purposes hereinafter appearing : It is hereby enacted in the
Fifty-Third year of the Republic of India as follows :-
1. This Act may be called the Maharashtra Ownership Flats (Regulation of the promotion of construction, Sale, man-
agement and transfer) (Amendment) Act, 2002.
2. In section 2 of the Maharashtra Ownership Flats (Regulation of the promotion of construction, sale, management
and transfer) Act, 1963 (hereinafter referred to as “the principal Act,”)
(a) Clause (a) shall be renumbered as clause (a-1) thereof and before clause (a-1) as so renumbered the following
clause shall be inserted namely :-
“(a) “Competent Authority” means a competent Authority appointed under section 5A:
(b) in clause (c) for the words “ “promoter” means a person” the following words shall be substituted namely:-
“ “promoter” means a person and includes a partnership firm or a body or association of persons whether registered
or not”.
3. In section 5 of the Principal Act, for the words “an officer appointed by general or special order by the State goverment
for the purpose” the words “a Competent Authority” Shall be substituted.
4. After section 5 of the principal Act, the following section shall be inserted namely:-
“5A. The state Government may, by notification in the Official Gazette. appoint an officer, not below the rank of the District
Deputy registrar of the Co-operative Societies, to be the Competent Authority for an area or areas to be specified in
such notification and different officers may be appointed as Competent Authority for different local areas, for the
purposes of exercising the powers and performing the duties under section 5, 10 and 11 of this Act.”
5. In section 10 of the principal Act, in sub-section(1) the following provisions shall be added at the end, namely:-
“Provided that, if the promoter fails within the prescribed period to submit an application to the registrar for registra-
tion of society in the manner provided in the Maharashtra Co-operative Societies Act, 1960, the Competent Authority
may upon receiving an application from the persons who have taken flats from the said promoter, direct the District
Deputy Registrar, Deputy Registrar or as the case may be Assistant Registrar concerned to register the society:
Provided further that, no such direction to register any society under the preceding provision shall be given to the
District Deputy Registrar, Deputy Registrar or as the case may be Assistant Registrar by the Competent Authority
without first verifying authenticity of the applicants request and giving the concerned promoter a reasonable opportu-
nity of beingheard.
6, Section 11 of the principal Act shall be renumbered as sub-section (1) thereof and after sub-section (1), as so
renumbered the following sub-sections shall be inserted namely :-
*(2) It would be the Duty of the Promoter to file with the competent Authority within the prescribed period, a copy of the
conveyance executed by him under sub-section (1).

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Chapter - 35 Government Notifications

(3) If the promoter fails to execute the conveyance in favour of the Co-operative Society formed under section 10 or
as the case may be the company of the association of apartment owners as provided by sub-section (1) within the
prescribed period the Member of such Co-operative Society or as the case may be the company or the association of
apartment owners may make an application, In writing to the concerned Component Authority accompanied by the true
copies of the Registered Agreements for sale, executed with the promoter by each individual Member of the society or the
company or the association who have purchased the flats and all other relevant documents (including the occupation
certificate) for issuing. A certificate that such society, or as the case may be company or association is entitled to have an
unilateral deemed executed in their favour and to have it registered.

(4) The Competent Authority on receiving such application within reasonable time and in any case not later than six
months after making such enquiry as deemed necessary and after verifying the authenticity of the documents submitted
and after giving the promoter a reasonable opportunity of being heard on being satisfied that it is a lit case for issuing such
certificate shall issue & certificate to the Sub-Registrar or any other appropriate Registration Officer under the Registration
Act, 1908 certifying that it is a lit case for enforcing unilateral execution of conveyance deed for conveyance of the right title
and interest of the promoter in the land and building in favour of the applicant as deemed conveyance.

(5) On submission by such Society or as the case may be the company of the association of apartment owners to
the Sub-Registrar of the concerned appropriate Registration Office appointed under the Registration Act, 1908 the certificate
issued by the Component Authority along with the unilateral instrument of conveyance, the Sub-Registrar of the concerned
appropriate Registration Officer shall not withstanding anything contained in the Registration Act, 1908 issue summons to
the promoter to show cause why such unilateral instrument should not be registered as deemed conveyance and after
giving the promoter and the applicants a reasonable opportunity of being heard may on being satisfied that it was lit case for
unilateral conveyance register that instrument as deemed conveyance.

7. In section 13 of the principal Act :-

(a) after sub-section (3) the following sub-section, shall be added namely :-

“(4) When any promoter is convicted of any offence under this Act, except offence under section 12A, such pro-
moter shall be disqualified from undertaking construction of flats for a period of five Years from the date of such conviction.
However such disqualification shall not affect the permission for construction of flats already granted before incurring such
disqualification and shall also not debare the promoter from seeking or being granted any additional requisite permissions
which may be required from the concerned local authorities for completion of constructions already undertaken by him.

(5) The Competent Authority shall on such conviction of a promoter under this Act, subject to the orders of the
appellate court, if any, or after the expiry of the appeal period, forward the name of the convicted promoter to the local
authorities under his jurisdiction, with a direction that such promoter shall not be granted permission under the relevant law
for undertaking any construction of flats during the period of such disqualification specifically mentioning such period.

(6) On receiving such information from the Competent Authority, not withstanding anything contained in any other
law for the time being in force, the concerned local authority shall not grant such promoter any permission or licence under
the relevant law for construction of flats for a period for which the promoter is so disqualified.

(b) In the marginal notes, after the word “Promoter” the words “and consequences on conviction” shall be inserted.

5. After section 13A of the principal Act, the following sections shall be inserted namely :-

“13B The Competent Authority shall be deemed to be a public servant within the meaning of section 21 of the
Indian Penal Code.

13C All proceeding before a Competent Authority shall be deemed to be the judicial proceedings for the purposes
of sections 193 and 228 of the Indian Penal Code.

13D Every Competent Authority shall be Deemed to be a Civil Court for the purposes of section 345 and 347 of the
Code of Criminal Procedure, 1973.

13E No suit, prosecution or any other legal proceedings shall lie against any Competent Authority in respect of
anything in good faith, done or purported to be done by him under this Act,”.

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 Chapter-36 Capital Gain

CHAPTER - 36
CAPITAL GAINS

1. PREAMBLE:

1.1 Though the levy of income tax is considered as an integral part of any democratic country for the upliftment
of the society, the levy of tax on capital gain has always remained a controversial issue. A person, who has
in his possession certain capital assets; transfers the same willingly or otherwise and thereby receives
some monetary consideration then the question is whether such receipt is subject to levy of income tax?
A monetary receipt received on transfer of capital asset is normally a capital receipt and strictly should not
be subject to income tax. That is what is the proposal even in the Kelkar Committee Report for transfer of
shares. Since capital gains represent accumulation of income over a period of time, these could turn out to
be illusionary in real terms. Accordingly, the cost of the asset is adjusted for inflation during the period of
holding. The increase cost is set of against the sale consideration of the capital asset to determine the
capital gain. However the levy of tax on capital gain tax had been there in the 1922 Act which was also
incorporated in the Income Tax Act, 1961 and amended from time to time. These provisions of chapter IV
of the Income Tax Act have gone into various changes, some of them are radical and some of them are
ridiculous. One of such most controversial recent development and amendment which has found its place
in the statute is in the provision contained in Section 50C of the Income Tax Act.

2. TRANSFER OF IMMOVABLE PROPERTY - 50C – SPECIAL PROVISIONS:

2.1 Till 31st March, 2002 the price declared in the Sale Deed in respect of Capital asset being land, building or
both was taken as full value of sale consideration. Government realizing that the element of unaccounted
money in the transactions of immovable properties being substantial and regular had introduced the provi-
sions of Chapter-XXC. Under this Chapter Government had powers to purchase the immovable property
when the apparent sale consideration was less than the prevailing market value. These provisions were
introduced on 1st October, 1986. Prior to that there were provisions of Chapter XXA by way of acquisition of
immovable properties in certain cases of transfer to counteract evasion of tax. These provisions were
introduced in 1972. The provisions of Chapter XXA were not as effective because of the inbuild provisions of
the appeal against the acquisition of the property by the Competitive Authority, Provisions of Chapter XXC
initially proved effective and deterrent; but since last few years everyone felt that it has outlived its utility. It
had only resulted in harassment to the Taxpayers and in many cases malpractices. In the initial stages
Department was happy with the acquisition of properties because there were substantial increase in the
market value of the property so acquired due to the inflationary trend and booming economy and fast
developing trend in real estate. However, particularly after the decision of Supreme Court in the case of CD
Gautam effectiveness of actions under Chapter XXC was reduced. Lower rate of capital gain tax as well as
recession in the economy; real estate transactions were substantially reduced or at least involvement of
unaccounted money was reduced. Government could not auction many of the properties acquired by it
even at the price at which they were acquired. At least in Gujarat in last 2 years; there were no cases of
acquiring any property after verifying 37-I. All these developments led government to delete these provi-
sions and introduce new provisions.

3. NEW PROVISIONS:

3.1 Whenever a new provision is being substituted in place of existing provision, it is normally done to remove
ambiguity of the existing provision either in interpretation or in implementation. Some time such provisions
are being replaced to remove the deficiencies in the existing provisions and new provisions are introduced
so as to make them work more efficiently. The idea is to achieve the intended object on one side and to
reduce the litigation on other side.
3.2 Finance Act, 2002 has introduced new Sec. 50C with effect from Asst Year 2003-04. According to these
provisions, where the consideration received on transfer of capital asset effected after 31-3-2002, in respect
of the land or building, if found to be less than the value adopted or assessed by Stamp authorities for the
purpose of levy of Stamp Duty, then the value so adopted /assessed by Stamp authorities will be deemed
to the full value of the consideration for the purpose of computing capital gain tax u/s. 48 of the Income Tax
Act. No Statutory authority can exercise its powers by way of surmises or conjectures.It is not permissible

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 607
Chapter - 36 Capital Gain

in law for the authority to conjure up any instance, which is likely to happen upon non- fulfillment of certain
events. What can be taxed in the hands of the transferor is the true and real consideration and not some-
thing else.But alas; under these provisions what lower authorities of State Government decides seem to
be reliable then realist.

4. SECTION ANALYSED:

4.1 According to the new section 50C it is mandatory for the Assessing Officer to substitute the amount of sale
consideration adopted by the Registration authorities for the purpose of levy of Stamp Duty in place of the
consideration actually stated in the sale deed. It is now very well known that such Registration authorities
in different states fixed up the rates for the purpose of levy of stamp duty on arbitrary basis. In most of the
states such rates are fixed as stated in the Ready Reckoner popularly known as “Jentry / Index”. Such
rates of immovable properties like land and building are adopted for various areas or zones in various towns
and cities. Such rates so adopted for the purpose of levy of Stamp Duty in reality has no basis except
some listed transaction which have taken place at certain time. Such rates as per the Reckoner applicable
to a particular area, zone or locality cannot have relation with the actual market price of a particular piece
of land or a particular building. While executing the sale deed, particulars like exact area in which the
property is situated, actual measurement of land and / or building, precise area of construction , nature and
style of construction, other facilities and amenities, surrounding, neighbour, obstruction or adjacent ha-
rassment by way of hutment, railway track etc, are always considered and weighed while dealing consid-
eration. But so far as the Registration authorities for the purpose of Stamp Duty are concerned; they do not
take into consideration all these detailed and different aspects. An identical flat on the same or in the
adjacent building, but one with simple construction and other with lavish construction would not be distin-
guished by the Stamp recessionary trend, reduction and decline in the market price is also not immedi-
ately recoginsed and rectified by the Stamp authority.

5. PROBLEMS ENVISAGED UNDER NEW PROVISIONS:

5.1 Section 50C envisages 2 situations:

1. Where the party disputes the valuation adopted by the registration authorities for stamp duty purpose
and the matter is pending in appeal before any authority or court.

2. Where the matter is not under dispute in respect of valuation adopted by the registration authority but
the assessee is not satisfied with the valuation adopted by the authority and raises objection before
the Assessing Officer.

The problem arising out of these situations can be briefly summarized as under.

1. Where the matter of increased valuation adopted by the registration authorities is dispute before any authority
or any court, the section provides that in case there is any change in the fair market value as per the decision
by any authority or any court the vide new sub- section(15) of section 155 (relating to rectification of mistake )
the sale price of the property can be rectified within 4 years from the end of the provision year in which the order
revising the value was passed in that apple or revision or reference. Now it is very well-known that such Civil
proceedings are quite lengthy and takes several years before a final decision is arrived at. Thus, in such
situations the matter will not reach finality till decision is taken by the court in reference as to the correct fair
market value of the property in question compared to the value as adopted by the registration authority. It
means that the matter will remain hanging for a number of years and both the tax payers such and the
department will have to maintain record till the appeal / matter is finalized.

2. Moreover, as far as the payment of stamp duty is concerned, the stamp duty is generally paid by the buyer of
the property. The capital gain on such transfer is paid by the seller of the property. This is because he declares
capital gain on sale of the asset. In such a situation referred to above, the seller; i.e., the assessee who is liable
to pay capital gain will have to remain in constant touch and contact with the buyer of the property in case he
has appealed against the increase in the fair market value for the purpose of stamp duty.

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 Chapter-36 Capital Gain

3. In some cases, it is possible for convenience sake, the buyer may not find it advisable pursuing the matter as
the litigation in the civil court is quite costly and it takes number of years to get a final decision. So he may
prefer to pay additional stamp duty instead of costly and time consuming litigation and see that his document
is registered.

4. Where the matter has been contested in appeal; there will be an important point i.e. the assessee will be
allowed stay in the matter of payment of capital gain on the additional amount? Otherwise it will become
inequitable in case the department insists on payment of capital gain even on the enhanced value adopted by
the registration authority even though he might not have actually received such higher amount. Similarly, it will
be a problem in case the capital gain tax has been paid. This is because; to claim refund after lapse of so
many years that also at the rate of interest which is much lower than the interest payable by him to a bank in
case he takes loan to pay the capital tax on such additional amount will be an additional burden to the
assessee.

5. There may be instances where the assessee might have to borrow funds or liquidate his other assets so as to
comply with the provisions of this Act. This is because now as per provisions of Chapter-IV giving exemption to
Capital gain on assessee making certain investments, the investment is related to the amount of Long Term
Capital gain. This will create genuine difficulties to many bonafide transactions also.

There may be instances where assessee has agreed ultimately to the higher value adopted by Stamp Authority
or by D. V. O. as per his Valuation Report. In such cases, Is it possible that he can claim the benefit of such
investments within 6 months from the date when such enhanced capital gain tax is worked out?

II. SECOND OPTION :

1. In the second situation, the section requires that in case the assessee is dissatisfied with the valuation
adopted for stamp duty purposes, then the Assessing Officer ‘may’ refer the valuation of the capital asset
to the Valuation Officer. Where such a reference is made, the provisions of subsections 2, 3, 4, 5 and 6
of section 16A of the W. T. Act will be made applicable for the valuation of impugned property. Similarly
provision contained in section 23A for filing appeal vide sub-section (6) and subsection (7) as well as sub-
section (5) and subsection (7) a well as sub-section (5) of section 24 for filing appeal to the Tribunal have
been made applicable.

2. Surprisingly where the tax payer objects to the valuation adopted by the Stamp Duty Authorities and is
objected to by the assessee concerned; whether the discretion has been left with the Assessing Officer to
refer the matter to the Valuation Officer or not is to be examined. It is not clear whether in such a case
where the difference is marginal the Assessing Officer can accept the valuation as declared in the sale
document? Otherwise there is no reason why the provision for reference to the Valuation Officer has not
been made mandatory, or is it that ‘may’ is to be read as ‘shall’?

3. Again as per procedure stated in section 16A; which have been made applicable to section 50C, the
Valuation Officer can call for the record, call for evidence, give opportunity to the assessee to lead evidence
in support of objection raised by him before passing an order. This will amount to parallel proceedings
apart from the proceedings before the Assessing Officer and the time taken in completion of the proceed-
ings before the Valuation Officer will add to the normal time required for completion of the proceedings
under the Income Tax Act. Element of harassment and other cost in such parallel proceedings will add to
the burden of assessee.

4. Moreover, the discretion is left with the Assessing Officer in as much as where the valuation adopted by the
Valuation Officer after giving an opportunity to the assessee and passing an order u/s. 16A of the Wealth
Tax Act, he may adopt the valuation in case the same is less than the value adopted by the stamp duty
authorities. Where the valuation arrived at by Valuation Officer is more than the value adopted for the
stamp duty purposes, the Assessing Officer is empowered to complete the assessment taking value as
adopted by the stamp duty authorities. Thus assessee will be left at the discretion of A. O. in many such
kind of cases which may invite unethical practices.

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Chapter - 36 Capital Gain
5. Further, as per provision contained under the Wealth Tax Act, the assessee has a right to file appeal
against the order of the Valuation Officer determining the fair market value of the property in question. This
will add to the appellate work in as much as even when there is no dispute between the department and the
assessee in respect of the income assessed the assessment will not reach finality till the decision of the
appeal against the assessment will not reach finality till the decision of the appeal against the order of
Valuation Officer is decided by the CIT (A) or the Tribunal. Thus it will take minimum 5 to 7 years before the
proceedings reach a final conclusion. Again it is a known fact that in most of the cases on the basis of
Ready Reckoner, the value adopted for stamp duty purposes will be more than the sale consideration
mentioned in the sale document and as such the number of cases where the dispute will arise will be
substantial in as much as all the cases involving capital gains arising out of property transactions will
involve reference to the Valuation Officer and consequential litigation. This will mean additional work all
around as A. O. will have to take up all such cases for scrutiny – either limited or full.

6. FURTHER ISSUES ENVISAGED FROM NEW PROVISIONS :

6.1 WHETHER APPLIES TO STOCK-IN-TRADE

The new provisions specifically refer to transfer of a Capital Asset. The provisions come into operation only
when there is a transfer of Capital Asset. Therefore where an assessee transfers a trading asset being land or
building, even if the stamp authorities adopt a value higher than the declared consideration, these provisions
will not be attracted. Thus inspite of these provisions; a builder dealing in construction and sale of properties
cannot be brought within the ambit of this section.

6.2 FLATS – WHETHER COVERED

A controversy may arise as to whether transfer of a flat would attract the provisions of the section since in view
of many; a flat cannot be termed as building. A flat is neither land nor the building. It is a part of the building.
The section is applicable to capital asset being land or building or both. It does not refer to part of a building,
though the Department may argue that the whole includes the part. In author’s view a flat is definitely covered;
but when litigant mind assessee is in dispute with the department; he can have this additional point for
consideration also.

6.3 STAMP DUTY – A STATE ENACTMENT

The provision makes the computation of capital gain totally dependent on the value adopted by the stamp valuation
authority. The stamp valuation authorities act within the jurisdiction of the State Governments. Each State has a
different system of valuation of the properties for the purpose of registration and different channels for review of the
orders of such authorities. If the implementation of the provisions of the Income Tax Act, which is a central legislation,
is made to depend upon the varying practices adopted by different state Governments, the assesses are likely to be
dealt with differently in different states, which may create discrimination from state to state. Further the stamp valua-
tions authorities adopt the value on the basis of a Ready Reckoner which prescribes are wise flat rate. The Ready
Reckoner is being prepared and maintained by the Stamp Authorities for the purpose of collecting stamp duty. It has no
statutory force. It cannot form a foundation to determine the value of an asset. This Ready Reckoner does not provide
a realistic value of all the properties for the simple reason that there cannot be a rule of thumb in the matter of property
prices. It is a matter of common knowledge that the property valuation is influenced by a large number of factors which
cannot be taken care of by the Ready Reckoner. Further the regularity with which these Ready Reckoners are updated
is also not uniform. There are instances where the Ready Reckoner has not undergone any adjustment in spite of the
fact that the property market witnessed significant charges. There are also periods of acute depression in the market
not reflected in such Ready Reckoner. It is submitted that such unscientific material cannot be the basis for determining
tax liability under the Income-Tax Act. In any event the areas which are not governed by State Government, but are
under Central province will be outside the scope of this section, e.g. Pondicherry.

6.4 VALIDITY OF STAMP DUTY READY RECKONERS:

In State of Maharashtra, the Sub Registrars Offices have been provided with Stamp Duty Reckoners which
indicate the rate for per sq. mtr. For lands and rate per sq. mtr. Of built up area in the case of buildings for various zones
/ sub zones. The registering authority do not accept a document for registration unless proper stamp duty payable as

610 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter-36 Capital Gain
per the rates shown in the Ready Reckoner is paid by the parties. This has caused great hardship to the parties to the
transaction Introduction of Stamp Duty Ready Reckoner for determination of market value at Mumbai has been resisted
by public and use has been challenged in the High Court of Judicature at Mumbai by Practising Valuers Association
(India ) and Others in Writ Petition No. 2027 and the petition is admitted by the Bombay High Court. It has been pointed
out by the petitioner that the rates in the Ready Reckoner indicate “average annual rates” and which are being equated
market rates or true market rates. The Ready Reckoner does not take into consideration various parameters of valua-
tion such as Physical, legal, social and economic factors to arrive at the fair market value of the property. It does not
take into consideration various planning and design aspects, quality and materials used in construction, building
regulations, conditions, of money markets, estimated future life of the building effect of outgoings to be paid for the
property, title of the owner, unexpired period of lease, encumbrances in the property, surroundings of the property such
as proximity to zopadpatti/slums, frontage, allowance for joint ownership, effect of various Acts such as Urban Land
Ceiling Act. It is a cardinal principal of valuation of property that likes should be compared with likes and to arrive at
correct value, the due allowance should be given for factors, which enhance or depress the value.

6.5 DIFFERENT BASIS FOR LEVY OF STAMP DUTY IN DIFFERENT STATES:

Stamp authorities of about 12 to 13 levy stamp duty only on the amount of consideration in the instrument and not on
the market value. Whereas in other states like Andhra Pradesh, Gujrat, Maharashtra, Karnataka, Madhya Pradesh,
Manipur, Rajasthan, Tamil Nadu, Uttar Pradesh, West Bengal etc. the stamp duty is levied on the amount of consider-
ation in the instrument or market value whichever is greater. Therefore, the introduction of section 50C in Income Tax
Act, 1961 will not affect the transfer of capital assets in the states like Assam, Delhi etc. The assessees in the
aforesaid states like Andhra Pradesh and others will however be affected by section 50C since stamp valuation authori-
ties will also determine the market value of the property for levy of stamp duty. This will mean that the application of
section 50C will not be uniform.

6.6 PRACTICAL DIFFICULTIES:

In its practical working also, the provision may create problems. Two conditions prescribed in sub-section (92) of the
proposed section 50C are cumulative. A reference to Valuation Officer is possible only when the assessee claims that
the adopted value is higher than the fair market value and the value adopted by the stamp valuation authority has not
been subject to challenge before appropriate authorities. In most of cases the stamp duty is paid by the purchaser and
it is he who is affected by the valuation adopted by the valuation authority. If for any reason, he is satisfied by such value
or docs not consider it expedient to challenge it, the seller has no control over it. The seller’s interest is, therefore,
affected by the inaction of a person over whom he has no control. But this section applies to the seller as the Act is
silent about the treatment between the declared sale consideration and the value adopted by the stamp Authorities/
Valuation Officer in the hands of the purchaser.

Thus so as to replace the ineffective provisions of Sec.52 (2), provisions of Compulsory acquisitions and thereafter
preemptive purchases were introduced. When Government found that such provisions also have become ineffective,
necessity was felt to bring some amendment. It is extremely difficult even for Taxpayers and Tax Consultants also to
suggest at an alternative. The new provision Warmly welcomed in the States where the Stamp authorities are following
Index rate/Ready Reckoner rate at a lesser value. But in states like Gujarat and Maharashtra where rate of Index/
Reckoner were revised in 1995 when the Real estate was at its peak, consequential effect of this section will be
substantially, wide and wild. Only Time will tell the difference and its real effect to curb the black money involvement in
Real estate transactions.

There may be instances or a planned device where if both the buyer and seller agree, the transfer is executed on a
nominal Stamp Paper of land or building. Seller will give possession to the buyer immediately. According to tile definition
of transfer as provided u/s. 2(47)(v), it will attract the levy of Capital Gain tax u/s.45, if the seller allows the possession
of such illegal property to the buyer. If such document is not presented before Stamp Authority for registration, for a ,
period of 6 Assessment year and is presented after 6 years, how can Income Tax Department levy capital gain tax on
such date?.

6.7 ISSUES POSED BY THE NEW PROVISION:

Based on the aforesaid discussion, analysis of section and sub-sections, following issues need special attention and
specific considerations.

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i) IS IT MANDATORY?

Now that the sale consideration will have to be adopted as taken by the Stamp Authorities, is it that in every
case when there is a difference between “stated consideration” and “consideration as per Stamp Authori-
ties”, (i.e. when the later one is larger than the former one), whenever the assessee disputes the value as
per Stamp Authorities, is the Assessing Officer bound to make a reference to Valuation Officer? In other
words, even if the Assessing Officer is satisfied with the reasonableness of consideration stated in the Sale
Deed he cannot accept the same.
Though the word used in section is “may” it stands to reason that Assessing Officer under no circum-
stances can adopt any value other than the value adopted by Stamp Authorities. Therefore, the word “may”
has to be read and understood as “shall” and whenever the assessee disputes the valuation the Assessing
Officer invariably shall have to refer the same to the Valuation Officer.

ii) IS ASSESSEE HAVING ANY CHOICE OF ANY REMEDIAL ACTION?

The assessee has only two options available. The assessee can either choose to question about the
Valuation adopted by the Stamp Authority and challenge it before appropriate legislative/civil authorities.
The only other remedy is that he seeks a reference to the Valuation Officer. Such reference to the Valuation
Officer should preferably and advisably to be sought while filing the Return itself. Alternatively it can be
demanded at the time when the Assessing Officer issues notice of hearing or a show cause notice.

iii) IS ASSESSING OFFICER BOUND BY THE VALUATION REPORT?

Once the report is submitted by the Valuation Officer, is it that Assessing Officer is bound by the same
report? Or he has still any option or alternative? Under Section 16 A(6) of the W. T. Act the Assessing for
the purpose of Wealth tax is required to complete the assessment on the basis of the value adopted by the
Valuation Officer. Thus the Assessing Officer is bound to adopt the value as worked out by the Valuation
Officer and has no other option. That is why in Sec. 50C itself the provisions of sec. 16A(1) to (6) are made
applicable.

However, the assessee can certainly question and challenge such valuation by the Valuation Officer in
appeal if he feels that valuation is unreasonable, excessive and incorrect. In appellate proceedings the
Valuation Officer can be examined, cross-examined and can be questioned for the value adopted by him.
In section 50C(2) after sub-clause (b) wordings used are that “provisions of section 16A, 23A, 24, 34AA, 35
and 37 of the Wealth Tax Act shall, with “necessary modifications” apply in relation to such reference”. As
such these wordings of “necessary modifications” relate to various sub-sections of sections of Wealth tax
Act and nothing further. Therefore, based on this once the Valuation is given by the Valuation Officer, the
Assessing Officer cannot modify the value at all, and has to adopt the same for the value of Sale consider-
ation’.

iv) CAN THE VALUATION REPORT BE QUESTIONED/CHALLENGED IN APPEAL?

Since the Valuation Officer’s Valuation may be understood as mandatory as far as the Assessing Officer is
concerned, can it be questioned in appeal? On line with the wealth tax especially in the context of the fact
that computation of capital gains can ordinarily be the subject matter of any appeal as against any assess-
ment order, it has to be assumed that the Valuation is susceptible to alteration in appeal. For wealth tax
purposes, such a view is taken as for example in M.C. Khunnah v. UOI (1979) 118 ITR 414 (A11). Further
the incorporation of section 23A of wealth-tax Act relating to appeal in section 50C would indicate that the
provision contemplates right of appeal against the stamp value as reduced in appeal, there should be right
of appeal only against the Valuation report.

There is no independent right of appeal even as held in M.C. Khunnah v. UOI (1979) 118 ITR 414 (All).
However, writs have been entertaind, where the Assessing Officer fails to follow principles of natural justice
or the procedure enjoined by law. In other words as stated above simultaneous appellate proceedings
against such Valuation shall have to be conducted by the assessee in appellate proceedings.

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v) WHAT IS THE SCOPE OF VALUATION OFFICERS POWERS?

It is necessary for the Valuation Officer who has merely to value the property, to hear either the seller, or the
purchaser, or both, or only the seller as the assessee for coming to a conclusion? Is it open to him to
consider any argument suggesting a special price because of the relationship between the seller of the
buyer or because of any special facts?

These are some of the questions, which may arise on the scope of the power of the Valuation Officer. The
assessee in whose case the reference is made is the seller. Hence, it is he, who has to be heard. He may
be assisted by his auditor or valuer or he may require the Valuation Officer to hear the buyer, broker or any
other witness. It should be assumed that if the assessee requires that some evidence, whether documen-
tary or oral, should be considered, the Valuation Officer is bound to take them on record and give due
consideration in his report. As pointed out in J.K.K. Natarajah v. WTO (1983) 142 ITR 804, 808 (Mad),
reasonable opportunity is mandatory. It observed as under:

“It is said, in extenuation, that the time-limits for the concerned wealth-tax assessments were fast drawing
to a close, and hence the Valuation Officers had to either hustle the proceedings or dispense with the
hearing altogether in order to enable the WTO to finish the assessments in times. We do not appreciate
this excuse. Valuation Officers are under a statutory duty to issue notice to the assesses, give them an
opportunity to object to the proposed official Valuation, examine the evidence pro and con tendered by the
assesses, and give them a fair hearing before drawing up the orders of Valuation. Section 16A does not
say anything about the bar of limitation for assessments. It does not dispense with the requisites of notice
and hearing just to accommodate the exigencies of the Assessing Officer’s time-limit. At this rate a WTO
has only to delay his reference to the Valuation Officer till the eleventh hour to get a binding exparte order
of Valuation from him, either behind the back of the assessee or without following proper procedure. The
Valuation Officer has his duty cut out for him under the Act by section 16A. That duty will have to be
discharged in accordance with the procedural requirements of that section. The Valuation Officer is not to
be oppressed by considerations of bar of limitation of assessment. He may by all means, conduct the
proceedings with reasonable dispatch, but he cannot skip the statutory procedures, nor hustle the hearing
unfairly just to make the WTO’s position safe with his assessment”.

vi) OTHER ISSUES:

a) The concept of real income is totally absent and has been given a go by in this section. Capital gains will
now be computed on national figure, which is totally against canons and principles of taxation. In reality
any under-statement of consideration should normally be tacked by investigation mechanism and not by
such automatic provisions of the Act.

b) In most of the cases it is the buyer, who has to pay stamp duty. If the buyer challenges the value adopted
by the stamp authority and goes in appeal for the levy of stamp duty, it is highly unjust to deprive the seller
in getting the benefit of reference to be made to Valuation Officer.

c) Computation of capital gain on unrealised value will lead to various difficulties and unrealistic situation in
availing exemption by making eligible investment under section 54, 54f, 54EC, 54ED etc. To illustrate, in
case when the genuine sale consideration is Rs. 1 crore, but the value adopted by the Stamp authority is
Rs. 1.60 crores and Index cost of acquisition is Rs. 30 lakhs, what amount should be invested to avail
100% tax exemption u/s, 54EC? The assessee will be required to invest Rs. 1.30 crores whereas money
received by him is only Rs. 1 crore, whether he has to borrow Rs. 30 lakhs and make investment? Even if
the assessee does so, will the interest on such borrowing of Rs. 30 Lakhs be available as deduction?

d) The other important issue is that if provisions of Section 50C are strictly construed, even then whether it will
apply to the provisions of Section 45(2), (3), (4) and also in case of slump sale envisaged u/s 50 B of
Income tax Act?

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8. OTHER RECENT ENACTMENTS IN CAPITAL GAIN TAX:

8.1.1 SECTION 54EC and his amendment:

1. Under the existing provisions contained in section 54EC any capital gain arising from the transfer
of Long Term Capital Asset is exempt from tax if such capital gain is invested in the long term
specified asset.

• The long term specified assets for this purpose upto a assessment year 2002-03 included
any bond redeemable after 3 years issued by
• The National Bank for Agriculture and Rural Development (NABARD) or
• The National Highways Authority of India (NHAI) or
• By the Rural Electrification Corporation Ltd. (RECL)

2. As a result of amendment of term ‘specified asset’ by the Finance Act, 2002 the investment in
bonds redeemable after 3 years issued on or after 1st April, 2002 by the National Housing Bank
(NHB) or by the Small Industries Development Bank of India (SIDIB) shall also qualify for the
purpose of section 54EC w.e.f. assessment year 2003-04.

3. The provision of section 54EC is worth appreciating as –

a) all taxpayers (irrespective of the fact wheather one is individual or HUF or a firm or a Company)
are eligible to take benefit of capital gain exemption.
b) What is required to be invested in the specified asset is only the amount of capital gain and
not the amount of consideration.
c) The lock in period is only 3 years.
Thus the professionals should make full use of this benefit for tax planning or capital gains.

4. Section 54EC requires the investment in the long term specified asset within a period of six
months after the date of transfer of the long term capital asset. Let us assume that a person has
sold a long term capital asset on March, 14, 2002. His return becomes due on 31st July, 2002. In
such a case, the six months period for making investment will expire on 13th September, 2002 but
if he files the return within the due date u/s. 139(1) and due to any reason he is unable to make the
investment before filing the return, he may be denied the benefit of deduction u/s. 54EC though he
is eligible for the same even if such investment is made by him by 13th September, 2002.

Of course in such a situation even if one has furnished his return within due date, revised return
could be filed claiming the benefit if the investment has been made after filing the return but within
six months of the transfer.

To avoid the anomaly and resulting hardship, the section needs to be properly amended. It may be
prescribed that the investment in the specified asset has to be made within six months or before
the due date for such tax payers may be extended upto 30th September as it will cover the period
of six months even if an asset was transferred on 31st March.

8.1.2 NEW PROVISIONS OF SET OFF OF LONG TERM AND SHORT TERM CAPITAL GAINS:

1. From the assessment year 2003-04 losses from transfer of short Term capital assets can be set
off against any capital gain (whether long term or short term), as is the prevalent practice. But as
a result of amendment of section 70 and section 74 losses arising from Long term capital assets
will be allowed to be set off only against long term capital gains w.e.f. assessment year 2002-03.
Further the long term capital loss shall be carried forward for 8 years to be set off only against long
term capital gains. However a short term capital loss may be carried forward and set off against
any income under the head “Capital Gains” (whether it is long term or Short term).

2. As a result of this amendment the taxpayer will have to pay first on his income from capital gain
(particularly short term), whereas the set off of Long term capital loss will be deferred. There is
some merit in the proposition as in case of long term capital gain, one is entitled to the benefit of

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indexation. But still a more reasonable provision could be that the taxpayer might be given the
benefit of set off of Long term capital loss (without indexing) against short term capital gains.

It may be noted that similar provision, as suggested, also appears in section 74(3) having its
application in relation to loss under the head capital gain up to assessment year 1987-88. It has
been stated that in case of long term capital loss, it shall be reduced by the deduction specified in
section 48(2), as it prevailed at that time, and the reduced amount shall be carried forward and set
off.

3. On a careful study, a trend of denial of right to set off of losses against other income is visible. It
may be mentioned that speculation losses are also dealt in isolation and its set off against other
incomes is denied u/s. 73.

The explaination to section 73 inserted by the taxation laws (Amendment) Act, 1975 treats the
business of purchase and sale of shares by companies, which are not investment companies,
banking companies or finance companies as speculation business. The result as that losses from
such transactions in share dealings will be set off only against gains from similar dealing in shares
or other speculative activity. The sweep of speculation business was thus extended w.e.f. assess-
ment year 1977-78. However, with the various measures like computerization of stock exchange,
issue of contract notes, reporting mechanism, demat deliveries as also advent of alternate plat-
form like NSE, the transparency may be witnessed. Keeping in mind such healthy developments
it would be appropriate to omit the said explaination to section 73.

4. Likewise w.e.f. assessment year 1992-93 the loss under the head capital gains is also not allowed
to be set off against income under other heads. And now w.e.f. assessment year 2003-04, as a
result of restriction put by the finance Act, 2002 the long term capital loss can no longer be set off
even with the short term capital gain. That means set off within the same head has been restricted.
Basically it is desirable that the real income of a taxpayer should be worked out by considering
both positive and negative incomes under various heads of income and thus any denial of set off of
the loss suffered by the assessee is to his prejudice and naturally results in a greater tax burden.
It is respectfully submitted that such a situation is unfair and against the equity. The under current
behind such amendments is the lure to somehow collect more and more tax at earliest point of
time and unfortunately in the process even the legitimate interest of the taxpayers is not kept in
mind by the law makers.

8.1.3 CHANGE IN DEFINITION OF “SPECULATIVE TRANSACTION”

When we discuss the capital gain and speculative transactions it would be appropriate to also refer to
Section 43(5), which defines “speculative transactions” to mean a transaction in which a contract for
the purchase or sale of any commodity, including stock and shares, is periodically or ultimately
settled otherwise than by the actual delivery or transfer of the commodity or scrips.

The provision to the above sub-section clarifies in para (b) and (c) that the following shall not be
deemed to be a “speculative transaction”-

(b) a contract in respect of stocks and shares entered into by a dealer or investor therein to guard
against loss in his holding of stocks and shares through price fluctuations.

(c) A contract entered into by a member of a forward market or a stock exchange in the course of any
transaction in the nature of jobbing or arbitrage to guard against loss which may arise in the
ordinary course of his business as such member.

With emancipation of new financial instruments like derivatives, futures and options as also the fast devel-
opments taking place in the working of stock exchanges and monitoring by the SEBI, it is high time to
review the above definition. The transactions which are supported by electronic records and does not lack
genuinity, should be outside the purview of “speculative transaction” In any case the focus should be to tax
the real income and impose legitimate tax only. It would be unfair to deny the benefit of set off of loss
against other incomes by classifying even a genuine transaction as speculative one.

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9. AMENDMENT AS PER FINANCE ACT, 2003.

As per the new section 10(36), Capital gain tax on sale of share has been allowed as totally exempt. This
is not only a unique but most bold and drastic amendment. It appears to have been done mainly done with
a view to boost capital market and pump in some more oxygen in almost dead share market according to
the said provision, if the assessee purchases any shares after 1st March, 2003 but before 1 March, 2004
and holds it for a period of 12 Months so as to make it a long term capital asset and thereafter sells /
transfers them, then any income (i.e. capital gain)arising from the transfer of such long tern capital asset
will be totally tax free Moment this amendment was seen, many dubious assesses as well as share
brokers started making alive the dead shares, which were hitherto not at all traded in Stock exchanges.
The reason seems to be; that where assesses who wanted to convent their unaccounted income had
purchasing a such share at normal value of Re.1 between 1-3-2003 and 1-3-2004. Thereafter stock brokers
would make these shares active and regularly traded and will bring up the price from Re. 1 to anywhere
about Rs. 10/- or so based on the requirement of such concerned persons. The Government also immedi-
ately noticed that this amendment can be misused by many dubious assesses or share brokers for
converting black money to white. Therefore, while finalizing the Bill into Act the North Block became alert
and active and added certain. By such clarification now it is provided that;

(a) The purchase and sale of shares be only for 500 regularly traded shares.

(b) The purchase and sale of aforesaid 500 shares must be through recognized Stock Exchanges in
India.

(c) Such 500 regularly indexed constituent’s equity shares should be listed and regularly traded as
on 1-3-2003 with Mumbai Stock Exchange (B.S.E.)

(d) Besides this, the new eligible issue of equity shares approved by SEBI are also covered pro-
vided they are purchased from recognized Stock Exchange.

Thus by making this amendment Government has made it amply clear that purchase and sale of
shares should be of limited 500 regularly traded equity shares only. Again purchase and sale of such
regularly traded 500 equity shares should be done only through recognized Stock Exchange and not
by private and personal purchases and sales. To encourage the subscription in new issues the section
has allowed the purchases of new equity share issues through recognized Stock Exchange only,
which can be sold also through recognized Stock Exchange only. Moreover, with a view to avoid
disputes or planning of acquisition by way of gift etc, the word “acquired” used in the Bill has been
replaced by the word “purchase”. Thus the benefit of total exemption of long term capital gain on sale
of equity shares are made possible only for genuine purchases, investment and in turn sale thereof and
not for planned purchases and sales with a view to buy long term capital gains. This is really a welcome
amendment and the assesses should use it for genuine investment so that the share market really
gets a boost.

It is very important to note that this benefit of total tax free income arising out of transfer of Long term
capital asset of specified shares are available only if it results into the income liable to be taxed under
the head “capital Gain tax”. Therefore, the benefit of this special exemption will not be available to
persons, who are dealing in shares or who are trading in share business. Therefore, it is extremely
necessary for a person to see that while claiming the exemption he is confidently able to prove with
evidence that the transaction of purchaser, investment for 12 months or more and in turn sale thereof
is/are transaction in the nature of capital gain only and not in the nature of adventure in the nature of
trade or business. There are instances where frequency of transactions or repetitive transactions of
same nature are interpreted by the Assessing Officers as a business activity and not as an activity
related to investment. Therefore, it is necessary that all the aforesaid conditions are to be satisfied and
then and then only the long term capital gain arising on transfer of such shares will not be chargeable
to tax. What is more important is the converse, i.e. long term capital loss arising on transfer of such
shares cannot be adjusted against any income even if the aforesaid conditions are satisfied except
under the head Long Term Capital Gain.

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 Chapter-37 Co-operative Court Related Matters

CHAPTER -37

CO-OPERATIVE COURT RELATED MATTERS

A) FILING OF DISPUTE APPLICATION.

For filing a dispute by the Society and for filing a dispute by an individual in the Co-operative Court different
procedures are laid down.Let us first proceed with the procedure for filing a dispute in a Co-operative Court by a
Society.

PROCEDURE FOR FILING A DISPUTE IN A CO-OPERATIVE COURT BY A SOCIETY.

(i) Every Suit to be filed in the Co-operative Court is to be filed u/s. 91 of Maharashtra Co-operative Societies
Act 1960. (hereinafter it shall be referred to as the MCS Rules 1961) P-form is nothing but a draft of Plaint
to be filed in the City Civil Court. The dispute is nothing but like a Plaint to be filed in the City Civil Court.
Therefore, all the requirements of pleading in Civil Court are necessary at the time of drafting a dispute
u/s. 91.In addition, formalities given in P - form under “NOTE” are to be fulfilled before the presentation of
the dispute in the Co-operative Court u/s. 91.

(ii) It is pertinent to note here that for a Society there must be a Resolution of the Society for filing such a
dispute against the Opponents. In Civil Court the Opponents are termed as the Plaintiffs but while drafting
the dispute we have to mention the word “Opponent/s”. The Resolution must mention the purpose for
which the Resolution is to be filed. It has been made mandatory under Note No. 3 to file a copy of
Resolution of Committee or Board of Directors of the concerned Society. The dispute without Resolution
is nullity. Therefore, due precaution has to be taken at the time of filing of the dispute and it should be in
Form-‘P’. The name of the Parties should be mentioned as under :

FORM ‘P’
(See Rule 75)
(Application regarding reference of a dispute)
To,
______________________
______________________

The Registrar / Additional / Joint / Deputy / Asst. Registrar. (Co-operative Court)

1. Name : Age )
Occupation : Address )
2. Name : Age )
Occupation : Address )
3 Name : Age )
Occupation : Address ) … Disputant/s

V/s.

1. Name : Age )
Occupation : Address )
2. Name : Age )
Occupation : Address )
3. Name : Age )
Occupation : Address ) … Opponent/s

(iii) After name, description, occupation, age, addresses of the Disputant/s and Opponent/s, there must be
Particulars of Claim. If the dispute is relating to monetary claim, then state particulars of the amount
claimed but where this cannot be exactly ascertained then state approx. amount claimed. In case of any
other claim then mention the nature of the dispute e.g. dispute for declaration injunction, dispute for
recovery of misappropriated amount, Election Dispute etc. The Particulars of claim or facts should
constitute things such as cause of action, where and when it arose, Limitations, Jurisdiction etc.

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(iv) In the first para mention description of the Society, name of the person filing the dispute and his specific
authorization by a Resolution or by any given mode. Mention Registration No. of the Society. If the
dispute is filed by the Society, it should be either through the Chairman, Hon. Secretary or through
anybody authorized to do so. The object of the Society in short should also be specified. Normally in
places like Mumbai the disputes are filed by Co-operative Housing Societies, Co-operative Banks and
Co-operative Credit Societies. If the Society dispute is relating to some manufacturing process, then
mention the nature of manufacturing activity.

(v) In the Second para mention the description of the Opponents, their relationship with the Society, If the
dispute is against a Non-Member then mention as to how the interest devolved on him in the present
dispute. For this purpose Pleading must be in consonance with Section 94 (3) of the MCS Act, 1960. The
description of the Opponent should be specified including service, if any, with the Society. Transactions
under Sec. 43 of MCS Act 1960 regarding restriction on borrowing must be pleaded. Dispute can be filed
against non-members if restriction are placed u/s. 45 of MCS, Act 1960 by concerned Registrar but it
must be specifically pleaded at the time of drafting disputes against non-member.

(vi) In the Third para, mention the facts about constitution of the Society. Thereafter cause of action, date and
place of cause of action should be mentioned.

(vii) The Court Fees Stamp paid and Deposit of Court Fees levied & paid from time to time must be men-
tioned.

(viii) Thereafter place of jurisdiction is to be mentioned as to how the Co-operative Court has jurisdiction for
trying the present dispute.

(ix) Limitation must be pleaded with date

(x) (Then prayer clause) The Disputant/s prays as under:

(a) ________________________________
(b) ________________________________
(c) ________________________________

In support of the above claim or relief sought, I/we enclose documents and papers as per the list annexed
hereto.

_________________________
SIGNATURE OF DISPUTANT
Date : __________
Place : __________

VERIFICATION

I/We, ______________________, Disputant/Disputants on solemn affirmation declare that the facts

stated above are true to the best of my / our knowledge and belief.

Dated this ______ day of _________ 200__.

_________________________
SIGNATURE

Filed in the Office of _______ on ________

Note:- At the time of drafting the prayers clause, due precaution has to be taken to mention all the
prayers the Disputant wish to seek from the Court at the time of calculating the monetary claim. It is to be
noted that one must mention the date on which calculation is done. It should also be mentioned the date

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 Chapter-37 Co-operative Court Related Matters

on which the dispute is filed with calculation thereof. Difference if any between the date of calculation of
claim, and filing of the date must be taken care of in the prayer clause. One should bear in mind that
unless claimed Court is not supposed to give relief.

If penal interest is claimed, mention that specifically in the dispute application. In case of declaration and
injunction, specific declaration and future prayers regarding permanent injunction must be mentioned.

(xi) The dispute must be signed by the person authorized to do so. It must be in consonance with the pleading
in prayer clause. In the meantime of drafting the dispute and filing of the dispute if the authorized person
is not available then the Society must authorize another person to sign the Dispute Application and there
must be an explanation to this effect in the pleading of the Society. For giving Authority to different
persons to sign the Dispute Application, there must be a Resolution to this effect or any Authority autho-
rizing to do so.

The above things are required to be considered if the dispute is to be filed by the Society.

B) DISPUTE TO BE FILED BY AN INDIVIDUAL, AN INSTITUTE, FIRM OR COMPANY AGAINST THE SOCIETY :

(i) Almost all the precautions and pleadings mentioned earlier are to be followed for presentation of dispute
u/s. 91 of the Maharashtra Co-operative Societies Act, 1960 by an individual Member or Non-Member,
Firm or Company having a right to do so. The only change is that of a Resolution. There is no need for an
individual for any type of Resolution against the Society. But if it is other than the Society such as
Company, or other entity, then the Resolution of such Company or anybody on their behalf must be filed
in such dispute is against the Society. All other formalities mentioned earlier must be fulfilled either by an
individual or by a Company or Firm or Institute against the Society.

(ii) At the time of filing of the dispute, parties must take due precaution to file the documentary evidence
alongwith the list as is done in the Civil Courts. There is no necessity for the Society to file original at the
initial stage because u/s. 40 of the Maharashtra Co-operative Societies Act 1960, Certified True Copies
are given weightage as evidence to avoid bulky documentation in the Court. The Society is at liberty to file
certified True Copies of the documents such as extract of accounts and other documents of which day to
day entry in the register is taken up. Under Section 40 of the Maharashtra Co-operative Societies Act,
1960 a copy of any entry in any book, register or list regularly kept in the course of business and in the
possession of the Society, shall, if duly certified be admissible as evidence of the instances of the entry
and shall be admitted as evidence of the matters and such other transactions therein recorded in every
case whereby and to some extent to which, original entry would, if produced, have been admissible to
prove said matters. No Society shall be compelled to produce any of the Society’s books or Accounts if
the contents of which can be proved under Sub - Section 1 of Section 40. Due precaution has to be made
at the time of issuance of Certified True Copy. There must be a rubber seal and stamp of the Authority
certifying the same.

(iii) In case of a Society, the Court has to accept entry of such services as admissible in evidence. The parties
must file their documentary evidence along with the dispute application. In case a party wishes to file an
application for inter- locutary order such as Interim Stay, Prohibitory Order, Mandatory Order etc., then
separate application has to be provided mentioning the brief facts of the dispute and need as presentation
of interim application.

(iv) The parties can pray for attachment before Award or save order particularly u/s. 95 of Sub - Section 4 of
the Maharashtra Co-operative Societies Act, 1960. The parties must mention utmost need or necessity
for presentation of an interim application along with main dispute. The parties may issue a Notice to other
side of moving Interim Application well in advance.

(v) Interim Application must be supported by an Affidavit of the party concerned. Specific prayer must be
mentioned in the application for interim relief.

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C) SOCIETY FILING DISPUTE WITH THE HELP OF AN ADVOCATE:

a) If the Society wishes to file a dispute with the help of an Advocate then the Power of the Advocate must
be signed by a person authorized to sign and at the time of filing the dispute the power must also be
signed by the person authorized with rubber stamp of the Society.

b) Because in the Co-operative Courts there are number of disputes regarding authorization of the Society
to a particular person. The number of times by number of resolutions and number of Advocates are being
engaged by the parties. To avoid such complication and to decide proper Authority to the person signing
the dispute, the Court may require authenticity of the person concerned engaging the counsel.

c) Thereafter the Advocate’s power must disclose not only name of the Institute but also the name of the
person, Seal and Symbol of the Society. It is pertinent to note here that powers of the Advocate are the
discretion of the Co-operative Court. Except with the permission of Co-operative Court, no parties shall be
represented at the hearing of the dispute by a legal practitioner as laid down u/s. 91 of Sub-Section 2 (2).

d) After presentation of the dispute in the Co-operative Court, the Disputant may require to serve the Sum-
mons upon the Opponents, which is to be served by Registered Post A/D. The Summons are to be
issued u/s. 78 of the Maharashtra Co-operative Societies Rules 1961. The summons can be served u/s.
78 (2) through an employee of the concerned Society but due precaution is to be taken for effecting the
summons service. At times it will be of mode prescribed in CPC can be availed.

e) The dispute in the Co-operative Court u/s. 91 of the MCS Act 1960 can avail facility for speedy disposal
with summary procedure. If a party wish to avail summary procedure then the dispute has to be
expeditiously decided as summary suit but procedure u/s. 77(F) has to be followed in strict sense.
Furthermore, there must be mention of such need and prayer in the main dispute Application. Even for
summary dispute all formalities as mentioned in P-form are required to be complied with.

D) WRITTEN STATEMENT:

1) After the service of the Summons of the dispute on the parties, the Opponents may appear in person or
through their Advocate in the Co-operative Court and they may pray for adjournment for filing the Written
Statement or for engaging the counsel. The Co-operative Court being a Special Court the parties cannot
claim adjournments as generally claimed in the Civil Court. It is also to be noted here that in the Sum-
mons itself the parties are directed to come with documentary evidence and comply with other formali-
ties. Therefore further adjournments can be avoided to ensure speedy disposal.

2) Thereafter, at the time of appearance the parties must be careful in presenting the application for adjourn-
ment for filing the Written Statement. No further date can be given for filing the documents because in the
Co-operative Court, the Opponents are expected to file their Written Statement along with their docu-
ments. The Written Statement must contain entire defence of the Opponents. The facts which are not
specifically admitted should be denied specifically. In a Written Statement after the denial the Opponents
may mention additional points if required or if he desires to do so. All formalities regarding drafting,
pleading etc. are to be observed.
3) In case a Society is the Opponent, then authorization of the person to defend on behalf of the Society,
it should be specifically mentioned or a Resolution, if any, must be filed.
4) In case of an interim application for any interlocutary order it is to be defended in the same manner as is
for the Written Statement.
5) In case of specific prayer for Summary Dispute the Opponents must seek Leave to Defend the dispute.
Unless there is an application to this effect and unless it is granted by the Court, no party can defend its
case in the Co-operative Court u/s. 91. It is also to be noted here that at the time of presenting an Application
for Leave to Defend, the parties must mention all grounds for the purpose of defending himself.
6) In case of pleading an interim order on application for any interlocutary order after the reply of the
Opponents, the Disputants may file a Rejoinder to substantiate its claim. The Co-operative Court being a
Special Court, though no strict procedure of Surrejoinder is followed, but to give full opportunity the

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Co-operative Court is empowered u/s. 95 (4) to allow such application in the form of Surrejoinder, if
required or in any other form for adjudication upon the issue in controversy.

7) The Co-operative Court hears an interim application of both the sides and after considering the documen-
tary evidence and oral arguments the interim order has to be passed on this application.

E) FRAMING OF ISSUES :

1) After all interlocutory applications are over, Co-operative Court has to frame issues of controversy. The
parties may give their draft issues to enable the Court to frame the final issues. The parties can apply for
casting the issues or Court Suo Moto can do so. The parties must be careful in writing the issues
because “burden of proof” plays a vital role at the time of final adjudication.

2) It may be mentioned here that even though Co-operative Act no where provides for framing of the issues,
but it is desirable on the part of the Presiding Officer to frame the issues to avoid complications and
ambiguities.

3) Specimen of Draft Issues

1) MONEY SUITS

Issue No: 1 - Whether dispute is properly presented ?

Issue No: 2 - Disputant bank /Society proves that all Opponents are its members?

Issue No: 3 - Whether Disputant proves that Opponent No. 1 borrow amount rupees _________ and
rest Opponent acted as his guarantors?

Issue No: 4 - Whether Disputant proves interest on claimed amount? If yes, at what rate?

Issue No: 5 - Whether opponents prove that their signatures are obtained on a blank paper or forms by
officers of there Disputant without knowledge thereof?

Issue No: 6 - Whether dispute is time barred?

Issue No: 7 - Whether this Court has jurisdiction?

Issue No: 8 - Whether all opponents are jointly and severally liable?

Issue No: 9 - What order?

2) MISAPPROPRIATED AMOUNT
Issue No: 1 - Whether disputes are properly presented ?
Issue No: 2 - Whether Disputant bank / Society proves work entrusted to Opponents as secretary,
salesman, accountant, godown keeper, manager etc.?
Issue No: 3 - Whether Disputant proves that Opponent No. _________ was handling goods, cash etc.
and fail to give its account to the Society?
Issue No: 4 - Whether the Disputant is entitled for interest ? If yes, at what rate?
Issue No: 5 - Whether Opponents No. __________proves his allegations of _________ against
officers of the Society?
Issue No: 6 - Whether dispute is time - barred ?
Issue No: 7 - Whether this Court has jurisdiction?
Issue No: 8 - Whether all Opponents are jointly and severally liable?

Issue No: 9 - What order ?

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3) ENCROACHMENT

Issue No. 1 - Whether disputes are properly presented ?

Issue No: 2 - Whether Disputant proves that Opponent is a member?

Issue No: 3 - Whether Disputant proves that Opponent encroached upon it’s property?

Issue No: 4 - Whether Opponent proves his right to suit property?

Issue No: 5 - Whether dispute is time - barred ?

Issue No: 6 - Whether this Court has jurisdiction?

Issue No: 7 - What order ?

4) ELECTION

Issue No: 1 - Whether disputes are properly presented ?

Issue No: 2 - Whether Disputant proves that officers of the Society violated rules and regulation of
election of the Society?

Issue No: 3 - Whether Disputant proves that election officers committed mistakes and irregularities
that amount to illegalities?

Issue No: 4 - Whether Disputant proves default of Opponent ?

Issue No: 5 - Whether Disputant proves proxy voting at election ?

Issue No: 6 - Whether Disputant proves that Society or election officers did not perform all the elec-
tion stages properly?

Issue No: 7 - Whether there was chaos at election which affected the result?

Issue No: 8 - Whether dispute is time - barred ?

Issue No: 9 - Whether this Court has jurisdiction?

Issue No: 10 - What order ?

F) RECORDING OF EVIDENCE:

1) In the Co-operative Court evidence has to be recorded in the same manner as is being recorded in the
different Civil Courts, but to minimize the pressure of recording evidence the Court has given power to
admit evidence of a party on certified copies issued u/s. 40 of the Maharashtra Co-operative Societies
Act, 1960.

2) After recording of evidence and before hearing the arguments it is the responsibility of the Co-operative
Court to see that the parties have closed their evidences. Thereafter both the parties to the dispute must
file their evidence closure pursis on record. It is essential because in appeal sometimes allegations are
also made against Judicial Officer, that the Judges did not permit the party to plead the entire evidence.
Therefore it is necessary on the part of the Judicial Officer to ask for evidence closure pursis process from
either sides of the dispute. Parties may request Judge to do so or press for such orders in Roznama.

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3) The parties are at liberty to argue their matter orally or in writing. The parties can file their Written Notes
of Argument to enable the Court to decide the dispute finally. It is at the discretion of the Co-operative
Court to allow an oral argument even though Written notes of arguments are filed by the parties.

G) JUDGMENT AND ORDER:

After final arguments are over the Court has to pass a Judgment with reasons thereon.

H) Option available to litigants to challenge the Order passed by the Co-operative Court:

H.1) OPTIONS AVAILABLE TO LITIGANTS TO CHALLENGE THE ORDER PASSED BY THE CO-OP ERATIVE
COURT:

The Order or Judgment of the Co-operative Court has to be challenged only before the Maharashtra State
Co-operative Appellate Court, Mumbai having branches at Pune, Aurangabad and Nagpur. For complicated
questions of Law and facts the Division Bench or required Bench is to be established by the President of
Co-operative Appellate Court. Any aggrieved person may challenge the Order of Co-operative Court under
(Chapter XIII Section 96 & 97) of the Maharashtra Co-operative Societies Act 1960. The Appellate Court may
remand the matter back to the Co-operative Court for prayer ab initio or may remand the matter for any purpose.
The Appellate Court may stay order of the Co-operative Court. The Appellate Court can also give direction to
decide the matter by Sub Ordinate Court within a stipulated period of time. Against the Order of the Appellate
Court an aggrieved party may approach the High Court of Judicature at Bombay. Only in few matters the High
Court has entertained direct writ against the order and Judgment of the Co-operative Court particularly relating
to the Election Dispute but generally High Courts do not entertain any matter unless it is heard by the
Co-operative Appellate Court.

I) Drafting a Petition & Specimen Petitions in Co-operative Courts

I.1) MONEY SUIT (GENERAL).
Dispute relating to recovery of amount of loan or advance given by the Society to its Members. Generally there
are more than one parties in such recovery dispute. Specimen of Recovery Dispute is as under :

IN THE CO-OPERATIVE COURT _____ AT MUMBAI

Case No. _________ of 2007

(XYZ) Bank or Co-operative Society )

through its Chairman/Manager/Hon. Secretary )
Address : ____________________________ )
____________________________________ )
____________________________________ ) …Disputant

V/s.

1. Name in full ______________________ )

age ____ Years, Occupation __________ )
residing at _________________________ )
__________________________________ )

2. Name in full ______________________ )

age ____ Years, Occupation __________ )
residing at _________________________ )
__________________________________ )

3. Name in full ______________________ )

age ____ Years, Occupation __________ )
residing at _________________________ )
__________________________________ ) ...Opponents

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DISPUTE FOR RECOVERY OF THE SUM OF RS. ______________

PETITION OF THE DISPUTANT ABOVENAMED

The facts of the dispute are as under:

1) The Disputant is a Co-operative Society / Bank registered under the Maharashtra Co-operative Societies
Act 1960 having Registration No. _______________________ and having its Head Office at
_____________________________________ (Place) (if the transaction has taken place at its Branch
Office, then mention name and place of the Branch Office). The Disputant Bank / Society deals in
business of Banking (or any other business) for which it is established. In case of Housing Society
mention the name of Housing Society and in case of any other establishment, the type of business must
be specifically mentioned). The Chairman / Manager / Hon. Secretary is authorized to present this
dispute in this Co-operative Court against the Opponents. There is a Resolution No. _______ dated
_________ to file the present dispute against the Opponents, a copy of which is annexed as Annexure-
I or alongwith the list of Exhibit- ____.

2) The Opponents are Members of the Disputant Bank / Society. The Opponent No. 1 was in need of
financial help, and therefore approached the Disputant with an application for a loan of Rs. _____________
on ___________. He has shown his willingness to give Guarantee of 2 persons i.e. the Opponent No. 2
& 3. After considering the application of all the Opponents, the Disputant Bank / Society sanctioned a
loan of Rs. _______________ on ___________ . (in case of loan, Cash Credit, Hypothecation or Mort-
gage loan, mention specifically the amount of loan advanced type of loan)

3) The Opponent No. 2 and No. 3 consented to act as Guarantors to the Opponent No. 1 who is the
Principal Borrower. At the time of taking loan all the Opponents have executed documents thereof to the
Disputant Bank / Society. The documents are such as Loan Application, Promissory Note, Loan Bond,
Guarantee Bond, Hypothecation Deed, Mortgage Deed, Letter of Authority and Letter of Continuity of
Guarantee etc. Which have been signed by all the Opponents in person (or power of attorney holder)
before the authorized persons of the Disputant Bank / Society. The contents of the documents are read
over to all the Opponents. They admitted it to be true and thereafter signed all the documents. Certified
True Copies of documents are annexed as Annexure-2, 3, 4, 5, 6 & 7 or accordingly along with list Exhibit
_____ .

4) The Opponent No. 1 availed loan facility or financial help given to him by the Bank / Society. He was to
repay the loan amount within a period of 3 years by installments of Rs. _____________ per month. The
loan was agreed to be paid with an interest at the rate of ____ % and in case of default 2% or 3% penal
interest. All the opponents failed to repay the installments as and when due hence demand notices are
given. All the Opponents are served with the Demand Notice to repay the dues of the Bank / Society but
neither of them either cared to reply or cared to repay the dues. Copies of Demand Notice dated
__________ are annexed as Annexure - ___ and filed alongwith the List Exhibit ______ . Lastly the
Bank/Society resolved to file the present dispute against all of them vide Resolution No. _______ Date
_______.

5) The Bank / Society has maintained accounts of the transactions of the Opponent No. 1. Extract of
account certified is filed at the Annexure – 8 or along with the list Exhibit _____.

6) Despite all the efforts on the part of the Disputant Bank / Society, all the Opponents failed to repay the
due amount, therefore they are jointly and severally liable to pay the amount with cost and future interest
to the Disputant Bank/Society.
7) The cause of action for dispute arose the day on which the Opponents failed to repay the installment and
it is being continued till date of the dispute and also hereinafter it is continued. The cause of action arose
at Mumbai Head Office and therefore the dispute is filed at Mumbai. (Name the place where this cause
of action arose)

8) As the transaction took place at Mumbai between the Disputant Bank / Society on one side and the
Opponents on the other side. This Co-operative Court No. ____ having territorial jurisdiction is empow-

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ered to deal with this dispute and therefore this Hon’ble Court has jurisdiction to try the present
dispute. The parties are as contemplated u/s. 91 of the Maharashtra Co-operative Societies Act
1960. Hence this dispute is filed in this Court having jurisdiction to try the same.

9) The necessary Court Fee Stamp of Rs. __________ is affixed along with necessary ABN case Deposit of
Rs. __________ is paid by Challan in the Court.

10) It is, therefore, prayed that -

a) All the Opponents be directed to pay jointly and severally to the Disputant Bank / Society a sum
of Rs. ______________ with cost of the dispute and interest @ ___ % on Rs. ___________ from
_____________ till the realization of claim

b) Mortgaged or Hypothecated property be ordered to be sold out by public auction for the realization
of the Disputant’s amount.

c) Any other relief which the Court may deem fit, in favor of the Disputant be awarded.

__________________________
Signature of the Disputant
(in case of Bank / Society with
seal and signature of the
person authorized to do so)

Place : Mumbai

Date : ___/___/2007

VERIFICATION

I, Shri. ___________________________ , aged about _____ years, authorized person of the Disputant Bank
/ Society, as Chairman / Manager / Hon. Secretary , do hereby solemnly affirm that, pleading in the above paras 1 to
____ are true to the best of my knowledge and based as of the documents available . Hence signed and verified by me
at Mumbai on this ______ day of __________________ 2007.

____________________________
(Signature with seal of
the Disputant to be affixed)

Place: Mumbai

Date :___/____/2007

Attention Co-operative Societies.

Motivate your members by constructing a gymkhana in your society.
Use of space for gymkhana is exempted from FSI as per recent BMC
amendments.

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I.2) ENCROACHMENT OF OPEN SPACE

In case the Society feels that either its member or non-member has encroached upon its vacant space or by
any other means - In case of encroachment by member, the Society can file Dispute Under Section 91 of the
Maharashtra Co-operative Societies Act 1960 in the Co-operative Court, but if encroachment is by a non-
member, then the remedy is by way of Civil Suit before Civil Judge.

DISPUTE FOR REMOVAL OF ENCROACHMENT ON OPEN SPACE:

IN THE CO-OPERATIVE COURT _____AT MUMBAI

CASE NO. _________ OF 2006

__________ Co-operative Housing Society )

Limited, through its Chairman/Hon. Secretary/ )
Manager, Address : ____________________ )
_____________________________________ )
_____________________________________ ) .... Disputant

V/s.

1. Name in full ________________________ )

age ____ years, Occupation ____________ )
residing at ___________________________ )
_____________________________________ )

2. Name in full ________________________ )

age ____ years, Occupation ____________ )
residing at ___________________________ )
____________________________________ )

3. Name in full _______________________ )

age ____ years, Occupation ___________ )
residing at __________________________ )
___________________________________ ) .... Opponents

DISPUTE FOR REMOVAL OF ENCROACHMENT AND DAMAGES.

PETITION OF THE DISPUTANT ABOVE NAMED

THE FACTS OF THE DISPUTE ARE AS UNDER :-

1. The Disputant is a Co-operative Housing Society, registered under the Maharashtra Co-operative Societies Act,
1960, having Registration No. _____________________. The Opponent No. 1 is its member and he is occupy-
ing Flat No. _______ on _____ Floor of the Building of the Society. There is open space of the Society in the
vicinity of area of the Society. The open space is common space to be utilized by all the members staying in the
Society. The Opponent No. 1, being adjacent allottee member of the open space, is misusing his right of a
member and encroached upon the open space of the Society. He has erected temporary sheet of wooden and
blocked by tin. The open space, therefore, closed down because of the act of the Opponent No. 1, which is
detrimental to the interest of the Society. The Managing Committee Members tried to convince the Opponent
No. 1 to remove the encroachment, but he did not respect the word of the Managing Committee Members. (If the
encroachment is of different nature, the Disputant must mention the exact nature of encroachment. If it is in
bricks and walls, it should be mentioned. If any gate or any likely portion is erected, it should be mentioned
specifically in the pleadings.

2. The Opponent No.1, who is occupant of Flat No. _______, is misusing the encroached area for his own benefits

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thereby causing nuisance to other members of the Society. (Nuisance must be specifically mentioned. In case
encroachment is in the way of by - passer or the members using the open space to go to the second building,
car parking or garden of the Society, there must be a mention of specific nuisance being created by such
member) because of this nuisance, all the members are suffering. Number of members have complained to the
Office Bearers of the Society, but the Opponent No. 1 is of adamant nature. (If he is backed by the political
leaders or by any goondaism, it should be mentioned). The Opponent No. 1, by nature is a violent person.
Though requested by several members and the Office Bearers of the Society, he has not removed the encroach-
ment and therefore day-to-day all the members are facing problems and it has become impossible for the
adjacent members to live peacefully and to use their tenement properly for daily purpose. Because of the
complaints of several members and because of non-co-operation of Opponent No. 1, the Society has issued
several letters and RPAD Notices dated ___________, _____________ & ______________, but the Opponent
No. 1 neither cared nor replied to the same. Therefore, the Society is forced to resolve to file the present dispute
on _______________ in the Co-operative Court. The Society has also resolved to authorize Chairman/Secre-
tary/any Office Bearer of the Society to sign on its behalf to file the present dispute. He has also authorized to
plead and lead evidence on behalf of the Society. Copy of the Resolution is annexed and marked as Annexure
______ and filed along with list of Exhibit.

3. The cause of action arose on _______________, when the Opponent No. 1 encroached upon the open space of
the Society and is being continued.

4. The cause of action arose on _______________ and the dispute is filed on _______________, hence within the
Limitation.

5. The Disputant as a Society on the one side and the Opponent No. 1 as a member on the other side, both being
parties as contemplated Under Section 91 of the Maharashtra Co-operative Societies Act, 1960, and as the matter
relates to the affairs of the Society, the Court has jurisdiction to try the same.

6. The necessary Court Fee stamp of Rs. __________ is affixed along with necessary ABN case Deposit of Rs.
________________ is paid by Challan in the Court.

It is, therefore, prayed that:-

a) The Act of Opponent No. 1 encroaching upon the open space of the Society, be declared illegal.

b) The Opponent No. 1 be ordered to remove the encroachment immediately or within the span of 15 days
(or any specific period may be mentioned).

c) (In case the encroachment is removed by the Society, the cost for removal is to be claimed from the
Opponent No. 1).

The Opponent No. 1 be ordered to pay to the Disputant Society Rs. _____________ for cost of removal
of encroachment.

d) The Opponent No. 1 be ordered to pay interest @ _______ on Rs. _____________ in case he failed to
pay the charges within the stipulated time.

e) Cost of the dispute be awarded to the Disputant.

f) Any other relief, which the Hon’ble Court may deem fit in favor of the Disputant be awarded.

___________________________
Signature of the Disputant
(Seal and Signature of the Society)

Place : Mumbai

Dated :___/____/2007

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VERIFICATION

I, Shri.______________________________, aged about ______ years, Chairman/Secretary/Manager and

authorized person of the Disputant Society, do hereby solemnly affirm that pleading in the above paras-1 to _____ are
true to the best of my knowledge and best of the documents available. Hence signed and verified by me at Mumbai on
this ______ day of ___________ 2007.
____________________________
(Signature with seal of the
Disputant Society)

Place : Mumbai
Dated : ___/___/2007

NOTE: It is also advisable to prepare a map of encroachment by the party, copy of which to be given to the other
party. Map must disclose the portion of encroachment in red ink specifically with specific identification.

I.3) DISPUTE FOR REFUND OF EXCESS AMOUNT CHARGED BY THE SOCIETY AT THE TIME OF TRANSFER.
FOLLOWING IS THE SPECIMEN OF RECOVERY DISPUTE:

IN THE _____ CO-OPERATIVE COURT AT MUMBAI

Dispute Application No. _________ of 2007

Shri. _____________________ (Name in full) )

age ____ years, Occupation ______________ )
address : ______________________________ )
______________________________________ )
______________________________________ ) … Disputant

V/ s.
1. ___________________________________ )
(Name & Address of the Society) )
through its Chairman / Hon. Secretary )

2. Name in full _________________________ )

age ____ Years, Occupation _____________ )
residing at ____________________________ )
_____________________________________ ) ... Opponents

DISPUTE FOR RECOVERY OF THE SUM OF RS. ___________

THE DISPUTANT ABOVENAMED STATES AS UNDER :
THE FACTS OF THE DISPUTE ARE AS UNDER:
1) The Disputant is and claims to be a Member of the Opponent No. 1 Society situated at
___________________________________________ . The Opponent No. 1 is Society, established for the
purpose of providing residential accommodation to its Members. It is registered under the Maharashtra Co-
operative Societies Act 1960 and having its Registration No. _____________________ . The Opponent No. 2
was (or is) a Member of the Opponent No. 1 Society.
2) The Disputant was in need of a residential accommodation (in case of commercial galas it should be specifi-
cally mentioned). He came to know that there is a flat / Block bearing No. _______ available for sale in the
Opponent No. 1 Society. The Opponent No. 2 being the owner / occupier of the said tenement was approached
by the Disputant. After some negotiations the Opponent No. 2 consented to sell his tenement to the Disputant

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for a consideration of cost of the flat / tenement at Rs. ___________ to the Disputant.
3) The Disputant then approached the Opponent No. 1 Society through it’s Chairman / Hon. Secretary (or any
other person concerned). The Opponent No. 1 Society also consented for the transaction between the Dispu-
tant and the Opponent No. 2.
4) It was agreed upon between the Disputant and the Opponent No. 2 to pay the legitimate Transfer Charges to the
Opponent No. 1 Society. Accordingly the Disputant has paid the consideration for sale of tenement to the
Opponent No. 2. The Sale of tenement between the Disputant and the Opponent No. 2 is over. The Disputant
has no grievances against the Opponent No. 2. The Disputant has also paid Transfer Charges of Rs.
______________ to the Opponent No. 1 Society.
5) The Disputant recently came to know that the Office Bearers of the Opponent No. 1 Society have collected
exorbitant amount as Transfer Charges from the Disputant. The Disputant felt that he is cheated by the office
bearers of the Opponent No. 1 Society by charging extra amount by way of Transfer Charges for the tenement
No. _____ . This amounts to cheating and criminal breach of trust on the part of the Opponent No. 1 Society.
6) According to the Disputant, though the office bearers of the Opponent No. 1 Society is bound to charge Transfer
Charges amounting Rs. ___________ , they have charged an amount of Rs. _________ . Therefore the Oppo-
nent No. 1 Society is liable to refund to the Disputant the extra amount of Rs. ______ . The office bearers of the
Opponent No. 1 Society ought to have been careful in informing the Disputant, the exact amount of Transfer
Charges for dealing between the Disputant and the Opponent No. 2. The act of Opponent No. 1 Society is
contrary to the rules and regulations as well as Bye-Laws of the Society. It is against the principles of Co-
operative Movement. Therefore the Opponent No. 1 Society is liable to refund the amount of Rs. ___________
to the Disputant.
7) The Disputant approached the Opponent No. 1 Society for refund of the excess amount charged by the office
bearers towards Transfer Charges. But his efforts in vain. The Disputant has served upon the Opponent No. 1
Society a demand notice dated __________ copies of which are filed as Annexure _____ along with the list of
Exhibit ______ . Despite serving the demand notice the Opponent No. 1 failed to refund the excess amount
charged by the Society to the Disputant and hence the present dispute.
8) The Disputant has made several efforts to get the amount of Rs. __________ as due from the Opponent No. 1
Society. The Opponent No. 1 is charging interest at _____ % from its defaulter Members. By charging extra
amount, the Disputant is put to loss by way of interest also and therefore the Disputant is entitled to claim
interest @ ___ % or at the prevailing market rate from the ________ (the date of charging extra amount) till the
amount is paid.
9) It is, therefore, prayed that-
a) The Opponent No. 1 be ordered to pay to the Disputant the sum of Rs. _____________ with cost of the
dispute and interest thereon @ ___ % per annum from _________ till realization of the claim amount.
b) Any other relief which this Hon’ble Court may deem fit, in favor of the Disputant be awarded.

__________________________
Signature of the Disputant

Place : Mumbai
Date : ___/___/2007
V E R I F I C AT I O N ( As mentioned in 1.3)

I, Shri. ___________________________ , aged about _____ years, the Disputant abovenamed , do

hereby solemnly affirm that, pleading in the above paras 1 to ____ are true to the best of my knowledge and
belief and I believe the same to be true. Hence signed and verified by me at Mumbai on this ______ day of
__________________ 2007.
____________________________
(Signature of the Disputant)
Place : Mumbai
Date : ___/___/2007

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I.4) SUMMARY SUIT FOR RECOVERY OF DUES

IN THE CO-OPERATIVE COURT _____ AT MUMBAI

Summary Suit No. _________ of 2007

(Summary Suit in Dispute u/s. 77 (F) of the

Maharashtra Co-operative
Societies Rules, 1961)

(XYZ) Bank or Co-operative Society )

through its Chairman/Manager/Hon. Secretary )
Address : ____________________________ )
_____________________________________ )
_____________________________________ ) … Disputant
V/s.
1. Name in full ________________________ )
age ____ Years, Occupation ____________ )
residing at ___________________________ )
____________________________________ )

2. Name in full ________________________ )

age ____ Years, Occupation ____________ )
residing at ___________________________ )
____________________________________ )

3. Name in full ________________________ )

age ____ Years, Occupation ____________ )
residing at ___________________________ )
____________________________________ ) ... Opponents

DISPUTE FOR RECOVERY OF LIQUIDATED SUM OF RS. ____ UNDER THE

SUMMARY PROCEDURE 77 (F) OF THE MCS RULES, 1961

(In case of the Disputant wishes to file a Summary Procedure, then two things and conditions are required to be
mentioned in the Dispute Application itself in addition to the normal averments in ‘P’ form)

THE DISPUTANT ABOVE NAMED STATE AS UNDER :

The facts of the dispute are as under:

1) The Disputant is a Co-operative Society / Bank registered under the Maharashtra Co-operative Societies Act
1960 under Registration No. _______________________ and having its Head Office at
_____________________________________ (Place) (if the transaction is taken place at its Branch Office,
then mention name and place (or any of the Branch Office). The Disputant Bank / Society deals in business of
banking other business) for which it is established. (in case of Housing Society mention the name of Housing
Society and in case of any other establishment, the type of business must be specifically mentioned) The
Chairman / Manager / Hon. Secretary is authorized to present this dispute in this Co-operative Court against the
Opponents. There is a Resolution dated _________ to file the present dispute against the Opponents, a copy of
which is annexed as Annexure-I alongwith the list at Exhibit- ____. was in need of financial help, and therefore
approached the Disputant with an appli cation for a loan of Rs. _____________ on ___________. He has shown

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his willingness to give Guarantors of 2 persons i.e. the Opponent No. 2 & 3 herein. After considering the application
of all the Opponents, the Disputant Bank / Society sanctioned a loan of Rs. _______________ on ___________
. (in case of term loan, Cash Credit, Hypothecation or Mortgage loan, mention specifically the account of loan
advanced) have been signed by all the Opponents in person before the authorized persons of the Disputant Bank
/ Society. The contents of the documents are read over to all the Opponents and they admitted it to be true and
thereafter signed all the documents, certified true documents of documents which are annexed as Annexure-2,
3, 4, 5, 6 & 7 accordingly along with list of Exhibit _____ .

2) The Opponents are Members of the Disputant Bank / Society. The Opponent No. 1

3) The Opponent No. 2 and No. 3 consented to act as Guarantors to the Opponent No. 1

4) The Opponent No. 1 availed the loan facility or financial help given to him by the Bank / Society. He was to repay
the loan amount within a period of 3 years by installments of Rs. _____________ per month. The loan was
agreed to be paid with an interest at the rate of ____ % and in case of default then 2% or 3% penal interest. All
the opponents failed to repay the installments as and when due. All the Opponents are served with the Demand
Notice to repay the dues of the Bank / Society but neither of them either cared to reply or cared to repay the
dues. Copies of Demand Notice dated __________ are annexed as Annexure ___ and filed alongwith the List
of Exhibit ______ . Hence the Bank / Society accordingly resolved to file the present dispute against all of them.

5) The Bank / Society has maintained account of the transaction of the Opponent No. 1. It’s extract of account
authenticating and certifying is filed at the Annexure 8 along with the list of Exhibits _____ .

6) Despite all the efforts on the part of the Disputant Bank / Society, all the Opponents failed to repay the sanc-
tioned amount . Therefore they are jointly and severally liable to pay to the Disputant the amount with cost and
future interest to the Disputant Bank / Society.

7) The cause of action for dispute arose the day on which the Opponents failed to repay the installment and it is
being continued till date the dispute and also hereinafter it is continued. The cause of action arose at Mumbai
Head Office and therefore the dispute is filed at Mumbai.

8) As the transaction took place at Mumbai between the Disputant Bank / Society on one side and the Opponents
on the other side. This Co-operative Court No. ____ having territorial jurisdiction is empowered to deal with this
dispute and therefore this Hon’ble Court has jurisdiction to try the present dispute. The parties are as contem-
plated u/s. 91 of the Maharashtra Co-operative Societies Act 1960. Hence this dispute is filed in this Court
having jurisdiction to try the same.

9) The necessary Court Fee Stamp of Rs. __________ is affixed along with necessary ABN case Deposit of Rs.
__________ is paid by Challan to the extent of Rs. _______.
a) The claim of the Disputant is for liquidated sum of Rs. ___________ and no other relief beyond the scope
of this Rule is claimed in this dispute.

b) The Disputant pray that there is no valid or bonafide defence to his / its claim in this dispute.

10) It is, therefore, prayed that -

a) All the Opponents be directed to pay jointly and severally to the Disputant Bank / Society a sum of Rs.
______________ with cost of the dispute and interest @ ___ % on Rs. ___________ from _____________
till the realization of claim

b) Mortgaged or Hypothecated property be ordered to be sell out by public auction for the realization of the
Disputant’s amount.

c) Any other relief which the Court may deem fit, in favor of the Disputant be awarded.

__________________________
Signature of the Disputant

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(in case of Bank / Society with seal

and signature of the person
authorized to do so)
Place : Mumbai

Date :___/___/2007
VERIFICAT I O N ( As mentioned in 1.3)

I, Shri.___________________________ , aged about _____ years, authorized person of the Disputant Bank
/ Society, as Chairman / Man ager / Hon. Secretary , do hereby solemnly affirm that, pleading in the above paras 1 to
____ are true to the best of my knowledge and best of the documents available . Hence signed and verified by me at
Mumbai on this ______ day of __________________ 2007.

____________________________
(Signature with seal of the
Disputant to be affixed)
Place : Mumbai

Date : ___ /___/2007

I.5) DISPUTE REGARDING LEAKAGE / SEEPAGE :

IN THE CO-OPERATIVE COURT _____ AT MUMBAI

Dispute Application No. _________ of 2006

Shri. _____________________ (Name in full) )

age ____ years, Occupation_____________ )
Address :____________________________ )
____________________________________ )
____________________________________ ) … Disputant

V/s.
1. ______________________________ )
(Name & Address of the Society) )
through its Chairman / Hon. Secretary )

2. Name in full _______________________ )

age ____ Years, Occupation __________ )
residing at ________________________ )
__________________________________ ) ... Opponents

(IF REQUIRED IN CASE ANY MEMBER REFUSES TO GIVE HELP OR INSPECTION OF HIS FLAT, SPECIFIC
DIRECTIONS BE CALLED FOR.)

DISPUTE FOR DECLARATION AND RECOVERY OF DAMAGES.

THE DISPUTANT ABOVE NAMED STATES AS UNDER:

1) The Disputant is and claims to be a Member of the Opponent No. 1 Society situated at
___________________________________________ . The Disputant’s flat / tenement is on ___ floor of
_______________ Co-operative Housing Society Ltd. the Opponent No. 1 herein. The Opponent No. 1 is a
registered Co-operative Housing Society under the Maharashtra Co-operative Societies Act, 1960 having Regis-

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tration No. ________________ . Its object is to provide residential accommodation to its Members and to
maintain the building of the Society. It is also an object of the Society to look into the well being of all the
Members.

2) The Disputant is staying in flat No. ____ for a number of years. There is a leakage and seepage of water in his
tenement. He tried his level best to find out the exact source of leakage and seepage but it is beyond his
capacity to stop the same. He made several efforts to stop the leakage and seepage of water into his flat.

3) The Disputant requested the Opponent No. 1 Society to stop the leakage and seepage into his flat / tenement
which has become impossible for himself and his family members to stay in such unhygienic condition of his
flat. Due to the said leakage and seepage internal colour of his flat / tenement is washed away and there are
cracks developed in the walls which is endangering the life of his family members.

4) The Disputant narrated about all this to the office bearers of the Society to stop the leakage and seepage, but
they avoided by hook or crook. The Disputant also informed the Opponent No. 1 Society in writing vide his letter
dated ________ sent by Registered A/D and also by another Notice dated _________ sent by Certificate of
Posting. Yet the office bearers of the Society neglected to stop the leakage and seepage and hence the present
dispute has been filed.

5) The Opponent No. 1 Society has neglected to stop leakage and seepage of flat / tenement No. ____ belonging
to the Disputant. The Society has even refused to give any help. Therefore the Disputant wish to appoint Court
Commissioner to find out the exact situation & solution so as to enable this Court to come to the conclusion
and appraise the worthy amount of the Disputant. The Court Commissioner can very well inspect the flat /
tenement, he can very well inspect the flats / tenements of other Members too living just upper portion of the
said tenement because the Disputant has no right to enter flat / tenement of any other member.

6) The Disputant feels that the leakage may be due to cracks on the ground of upper tenement / flat bearing No.
_____ . The Court Commissioner can very well verify the situation & facts. The Court Commissioner may be
appointed either by the Court or by the consent of the Opponent No. 1 Society. If the Court Commissioner is an
Architect or Structural Engineer it would help to bring truth before the Hon’ble Judge of this Co-operative Court.

7) In case the Opponent No. 1 Society refuses to stop the leakage and seepage, then the Disputant may be
permitted to carry out the repairs it is essential to stop the leakage and seepage. The Disputant is ready, at
present, to bear the expenses but pray for recovery of said expenses from the Opponent No. 1 at the time of final
Judgment.

8) As the Office bearers of the Society neglected in stopping the leakage and seepage into the flat / tenement of
the Disputant, they are liable for the negligence under the Maharashtra Co-operative Societies Act 1960. Action
for negligence be taken against them. They are also liable for damages of Rs. ________ caused due to continu-
ous leakage and seepage in to the flat / tenement of the Disputant. Estimated cost of the repair works would run
to Rs. __________ . Labour charges and other charges comes to approx Rs. ___________ . Therefore the
Opponent No. 1 is liable to pay the sum of Rs. ___________ as damages to the Disputant.

9) The cause of action arose due to leakage and seepage into the flat / tenement of the Disputant has continued
till this date and is being continued.

10) The property in dispute is situated in the territorial jurisdiction of this Co-operative Court and hence this dispute
is being filed in this Hon’ble Court at Mumbai.

11) The Disputant has been a Member of the Opponent No. 1 Society. They are the parties as contemplated u/s. 91
of the Maharashtra Co-operative Societies Act 1960 . Hence this Hon’ble Court has jurisdiction to try this
dispute.

12) It is, therefore, prayed that -

a) The Opponent No. 1 Society be ordered to stop the leakage and seepage into the flat / tenement in any
way immediately.

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b) A Court Commissioner be appointed to verify the situation of the flat / tenement of the Disputant regarding
leakage / seepage and damage to the suit property so also of other member.

c) Action be taken against the office bearers of the Opponent No. 1 Society for their acts of negligence and
for putting life in danger of the family members of the Disputant and also for damages to the property of
the Opponent No.1 Society.

d) Cost of the dispute be awarded to the Disputant from the Opponent No.1.

e) Any other relief which this Hon’ble Court may deem fit be awarded in favor of this Disputant.

_________________________
Signature of the Disputant

Place : Mumbai
Date : ___/___/2007

V E R I F I C AT I O N ( As mentioned in 1.3)

I, Shri.___________________________ , aged about _____ years, the Disputant above named , do hereby
solemnly affirm that, pleading in the above paras 1 to ____ are true to the best of my knowledge and belief and I believe
the same to be true. Hence signed and verified by me at Mumbai on this ______ day of __________________ 2007.

_______________________
Signature

Place : Mumbai
Date : ___/___/2007

NOTE : There is no necessity to add member of adjoining area of the upper as a party to this dispute because they
are bound by the Bye-laws of the Society. It is the Society to stop the leakage and seepage of any flat /
tenement in the vicinity of the Society.

But in case there is refusal continuously from such flat / tenement owner then in that event he may be
added as a Co-Opponent by filing applications with specific allegation and pleading against him. The
specimen of the allegation and prayer is to be as under :

a) The Opponent No. 2 to make good loss of the Disputant of Rs. ________

b) The Court may be please to order the Opponent No. 2 to allow his flat to be inspected and also allow
necessary repairs in his flat \ tenement so as to stop the leakage and seepage into the flat \ tene-
ment of the Disputant.

I.6) SPECIMEN OF DISPUTE APPLICATION BY LEGAL HEIRS FOR THEIR RIGHTS

IN THE CO-OPERATIVE COURT NO. ____ AT MUMBAI

Dispute Application No. ________ of 2007

Name, Age )
Address of the Legal heirs of the Deceased Member ) - Disputant

V/s.

Name & Address of the Society ) - Opponent

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DISPUTE APPLICATION BY THE DISPUTANTS ABOVE NAMED :

THE BRIEF FACTS OF THE MATTER ARE AS UNDER :

1) Mr. A, B & C are the legal heirs of Late Mr. ‘X’ who was a Member of the Opponent Society. The Opponent is a
registered or deemed to have been registered Co-operative Society under the Maharashtra Co-operative Societ-
ies Act, 1960 (hereinafter referred to as “The Said Act”). The Opponent Society is a Society within the meaning
of Sub - Section 16 of Section 2 of the said Act. Late Mr. ______________ died recently on ___________ . The
Disputants above named are the sole legal heirs of the deceased member of the Society Mr. ‘X’.

2) The flat No. ____ situated on ___ floor in building ___________ of the Opponent Society belongs to Mr. ‘X’. He
purchased the same in his life time from his own money. Mr. ‘X’ was a Member and share holder of the Opponent
Society for his flat No. ___ and he was occupying his flat along with all the 3 Disputants in the Opponent
Society.

3) After the death of Mr. ‘X’ all the Disputants namely A, B & C approached the Opponent Society to transfer the
flat in their name. They also requested the Society to get the share certificate transferred in their names but
office bearers of the Society declined to do so. The Opponent Society is sending all its outgoing bills towards
maintenance charges etc. in the name of the deceased Member Mr. ‘X’. This has become impossible for the
legal heirs to meet out the demand of the Society. Unless the said flat is transferred in their name along with the
Share Certificate the Disputants are unable to pay dues of the Society. The Disputants apprehends some foul
play on the part of the management of the Society to evict them from the suit premises as cost of the flat in that
locality has gone upto sky. The office bearers of the Society are not responding to any one of the legal heirs
though they have approached the Society in a polite manner.

4) The Opponent Society is governed by the Bye-laws of the Society as well as Agreement entered into by and
between the Society and its Members. The Society ought to have been careful in transferring the suit flat in the
name of the Disputants i.e. Legal Heirs of the Deceased Member Mr. ‘X’, along with Share Certificate. The
Disputants have already forwarded their application for putting their names in the Transfer Register and also in
the Share Register. The Disputants have also forwarded a copy of Death Certificate of Late Mr. ‘X’ to the Society,
which is annexed hereto vide Annexure A.

5) The Disputants had sent a Demand Notice dated ___________ through their Advocate Shri ________________
_________ requesting the Opponent Society to comply with transfer of suit flat in their name along with the
Share Certificate. The Disputants are still residing in the suit flat since __________ (mention the date) the date
on which Late Mr. ‘X’ acquired the flat but the Opponent Society is not co-operating with the legal heirs namely
the Disputants herein. Hence this dispute has been filed by the legal heirs of the Deceased Member Mr. ‘X’ for
claiming their right in the Society. Hereto enclosed Annexure B is the copy of the copy of the Legal Notice sent
to the Opponent Society by the Disputant’s Advocate.

6) The Opponent Society despite the above said demand notice did not act to comply with the formalities regard-
ing transfer of flat and share certificate in the names of the legal heirs of the Deceased Member Mr. ‘X’ namely
Mr. A, B & C the Disputants herein. The Opponent Society also failed and neglected to transfer the share
certificate in the name of the legal heirs of the deceased member.

7) The Disputants came to know that the Opponent Society is not working properly. The Disputants had also
approached the concerned Registrar to seek remedy but office of the Registrar of Co-operative Societies ad-
vised them to approach this Court of law. Hence the present dispute.

8) Despite of this, the Opponent Society did not respond hence the present dispute has been filed for seeking
Declaration from this Hon’ble Court that the Disputants are the legal heirs of the Deceased Member Mr. ‘X’ and
it be declared that they have a right to stay in the suit premises.

9) The Legal heirs being a party as contemplated u/s. 91 of the Maharashtra Co-operative Societies Act 1960 on
one side and the Society on the other side, this Hon’ble Court has jurisdiction to try this case. Further more, the
dispute relates to management of the Society. The Opponent Society failed to manage affairs of the Member
hence this Hon’ble Court has jurisdiction to try this dispute.

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10) The cause of action arose on the date of death of the Member Late Mr. ‘X’. The cause of action also arose on the
date of issuance of the Legal Notice by the Disputant’s Advocate to the Opponent Society. The cause of action
is still continued against the Society.

11) The dispute is filed within 6 years from the death of Mr. ‘X’ deceased Member of the Opponent Society. Hence
this dispute is filed within the Limitation. The Disputants approached the Opponent Society for compliance but
the Opponent Society failed to do so and have filed the present dispute hence it is within the Limitation.

12) The necessary Court Fees Stamp of Rs. __________ is affixed and necessary Deposit of Rs. ___________ is
paid by challan.

13) The Disputants therefore pray that –

(a) It be declared that the Disputants are now owners of the suit flat in the building of the Society.
(b) The Opponent Society be directed to transfer the suit flat in the name of the Disputants namely Mr. A, B
& C.
(c) The Opponent Society be directed to transfer Share Certificate in the names of all the Disputants namely
Mr. A, B & C.
(d) The Opponent Society should pay cost of this dispute to the Disputants.
(e) The Opponent Society should also pay compensatory cost of Rs. 25,000/- for causing mental torture,
agony, harassment and unnecessarily dragging the Disputants into this litigation.
(f) Any such other and further reliefs as deemed fit and proper by this Hon’ble Court, be granted in favour of
the Disputants.
___________________________

___________________________

___________________________

Legal heirs of deceased Member

(Disputants)
Advocate for the Disputants

Place : Mumbai
Date : ___/___/2007

V E R I F I C AT I O N ( As mentioned in 1.3)

I, Mr. A _________________ aged about ____ years, Occupation ________ for and on my behalf and also on
behalf of Mr. B & Mr. C who authorized me to do so, do solemnly affirm that all the contents of the aforesaid paras are
true and correct to the best of my knowledge and hence signed at Mumbai on this _____ day of March, 2007.

Solemnly affirmed at Mumbai on )

this ____ day of March, 2007. )
____________________________

____________________________

____________________________

Legal heirs of deceased Member

(Disputants)
(Drafted as per instructions of client
read over to them and they admitted it
to be true. I know them personally.
Advocate for the Disputants)

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I.7) SPECIMEN OF APPEAL TO BE FILED BEFORE THE MAHARASHTRA STATE CO-OP APPEL
LATE COURT

(THIS SPECIMEN IS IN RESPECT OF HOUSING SOCIETY

WHICH FEELS AGGRIEVED BY THE JUDGMENT AND
ORDER OF A CO-OP. COURT)

BEFORE THE MAHARASHTRA STATE CO-OPERATIVE APPELLATE COURT AT MUMBAI

A/O Appeal No. _____ of 2007

Name & Address of the Society ) - Appellant

V/S
1. ______________________________ )
(Name & Address)
2. ______________________________ )
(Name & address)
3. ______________________________ ) - Respondents
(Name & address)

THE APPELLANT ABOVE NAMED STATES AS UNDER :

1) The Appellant is a Co-operative Housing Society registered or deemed to be registered under the Maharashtra
Co-operative Societies Act 1960. The Respondents are its Members and also share holders of the Appellant
Society. The Respondents are Members of the Society in respect of Flat No. ___ . The flat No. ____ belongs to
the Respondent No. 1 while flat No. ____ belongs to the Respondent No. 2 & 3. The flat of the Respondent No.
2 & 3 is just below the flat of the Respondent No. 1.
2) The Appellant states that the flat is of 1 bed room and adjacent to two rooms, the Appellant states that there are
heavy leakage from the terrace adjacent to the flats of the Respondent No. 2 & 3. The Appellant had received
several complaints from the Respondent No. 2 & 3 in this regard. The Appellant informed the Respondent No. 1
in regard to the aforesaid complaints of the Respondent No. 2 & 3 and requested him to take necessary action.
The Appellant also requested the Respondent No. 1 to do certain amount of repairs in his flat so as to stop the
leakage in flat No. 2 & 3. The Appellant states that the Respondent No. 1 failed to do so and he does not wish
to co-operate either with the Appellant Society or with the Respondent No. 2 & 3.
3) The Appellant states that the Respondent No. 2 & 3 have initiated action and filed a dispute application bearing
No. __________ against the Respondent No. 1 and the present Appellant. The present Appellant is the Oppo-
nent No. 2 in the said dispute while the Respondent No. 1 is the Opponent No. 1. Hereto annexed and marked
Exhibit – “A” is the copy of the said Dispute Application.
4) The Appellant before the Co-operative Court inter alia prayed for directing the Appellant Society through its
Architect and Contractors to undertake repairs / water proofing work on the terrace adjoining to the flat of the
Respondent No.1 in order to prevent leakage in the flats of the Respondent Nos. 2 & 3.
5) The Respondent Nos. 2 & 3 had also taken out an application for intervention reliefs. The Appellant states that
the Co-operative Court had, after a patient hearing of all the parties, by an order dated _________ directed the
Appellant Society to carry out repairs and water proofing work in the terrace at its own cost and recommended
the name of Mr. ‘A’, as an independent Architect & Engineer. The Court recommended the name of Mr. __________
Architect / Engineer in order to prevent leakage in the flats of the Respondent Nos. 2 & 3. Hereto annexed and
marked Exhibit – “B” is the copy of the said Order passed by the Hon’ble Co-operative Court.
6) The Appellant states that they had approached the Architect Mr. ‘A’ who was appointed as Court Commissioner.
The said Court Commissioner submitted his report in this regard to the nature and extent of leakage vide his
report dated ________ . The Respondent No. 1 was directed to provide access of his flat as well as on the

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terrace for carrying out the repairs as ordered by the Hon’ble Court. Hereto annexed and marked Exhibit – “C”
is the copy of his report.
7) The Appellant states that since they are aggrieved by the said Order of the Co-operative Court directing them to
carry out repairs and water proofing works on the terrace at it own cost, the Appellant preferred an appeal before
this Hon’ble Court.
8) The Appellant further submits that the Hon’ble Co-operative Court by an order dated ________ directed the
Appellant Society to forward the estimated cost of repairs to the Respondent No.1. The Co-operative Court also
directed the Appellant to deposit 50% of such amount immediately within 15 days.
9) The Appellant states that the Respondent No. 1 have paid an amount of Rs. _________ vide his letter dated
________. The Appellant states that time and again the Appellant requested the Respondent No. 1 to grant
access of his flat and also to the terrace for the purpose of carrying out repairs including water proofing of the
terrace. However, the Respondent No. 1 under one pretext or the other has been avoiding giving access to enter
the flat and terrace as a result of which the Appellant Society were unable to carry out repairs. Therefore the
repairs and water proofing work could not be done.
10) Thereafter the Respondent No. 2 & 3 have been frequently complaining to Appellant to urgently undertake repair
in the flat as well as water proofing works before the monsoon season is started. The Appellant however are
unable to undertake such work without the co-operation of the Respondent No. 1. The Appellant states that this
fact was pointed out to the Court Commissioner along with the estimated cost of the repairs and time required
for carrying out the repairs and water proofing works according to the Architect as per Annexure A. Hereto
annexed and marked Exhibit – “D” is the letter given to the Court Commissioner by the Appellant Society.
11) Despite several requests the Respondent No. 1 did not give access for carrying out repairs. The Appellant
states that the Respondent Nos. 2 & 3 are not only making serious allegations against the Appellant Society
but also forwarded a letter with a sort of defamatory and threatening language by one pretext or the other and
thus he is prolonging the matter. He has also taken shelter of illness of his family members. The Appellant
states that the conduct of the Respondent No. 1 has been in such a way that he does not wish to co-operate or
comply with the order of the Co-operative Court. The Appellants are therefore constrained to approach this
Hon’ble Court to direct the Respondent No. 1 to immediately give access of his flat for repairs as terrace for
water proofing work.
12) The Appellant states that in the event the Respondent No. 1 adamant to give access to his flat as well as
terrace, then the Appellant feels that positive direction from your side are necessary for the purpose of imple-
menting the work. The Appellant states that there would be no prejudice to any of the Respondents if the
direction as stated hereinabove is granted. The Appellant states that the equity and natural of justice also
demands that the aforesaid direction be passed including direction to the nearest police station.
13) The Appellant also wish to file this Application against the order of the Co-operative Court because by the said
order the Appellant Society has put to unnecessary loss by way of direction for carrying out repairs at its own
cost. On the contrary this being the matter related to negligence of the Respondent No. 1, the Hon’ble Co-
operative Court ought to have directed the Respondent No. 1 to make repairs at his own cost. On the contrary
the Sub - Ordinate Court directing the Respondent No. 1 to carry out repairs at his cost.
14) The Appellant further submits that the Respondent No. 1 took out bathroom tiles and kitchen tiles and replaced
it with new one. The Respondent No. 1 had done this without prior permission of the Appellant Society. The
Office bearers of the Appellant Society had on a number of occasions told the Respondent No. 1 not to carry out
such repairs or renovation which would endanger life of others. By changing the tiles and carrying out renovation
work the Respondent No. 1 had not only put the Appellant Society to loss but also started harassment to
Respondent No. 2 & 3. Therefore the Appellant feels that the order of the sub ordinate Court dated ________ is
bad in law which needs to be quashed.
15) On the above grounds, the Appellant therefore prays that -

(a) The Respondent No. 1 be directed to give access to his flat and also to the terrace for carrying out
repairs, to the Contractors, their servants and agents and/or representative of the Court Commissioner or
any of the employees of the Appellant Society.
(b) The Hon’ble Court be directed the Respondent No. 1 to give access of his premises for carrying out the
repair works for a period of one month.

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(c) The Respondent No. 1 be directed to carry out urgent repairs so as to stop the leakage in flat No. 2 & 3.
(d) The Order of the Hon’ble Co-operative Court be quashed and also be declared illegal .
(e) Cost of the Appeal be provided for
(f) For such further and other reliefs be granted as may deem fit by this Hon’ble Court in favour of the
Appellant.

___________________
(Appellant)
Advocate for the Appellant

Place : Mumbai
Date : ___/___/2007

V E R I F I C A T I O N ( As mentioned in 1.3)

I, Mr. _________________ aged about ____ years, Occupation ________ Hon. Secretary of the Appellant
Society for self and on behalf of the Society who authorized me to do so, do solemnly affirm that all the contents of the
aforesaid paras are true and correct to the best of my knowledge and hence signed at Mumbai on this _____ day of
March, 2007.

Solemnly affirmed at Mumbai on )

this ____ day of ______, 2007. )
_____________________
(Appellants)
Drafted as per instructions of client read over
to them and they admitted to be true. I know
them personally.
Advocate for the Appellant

I.8) SPECIMEN OF A DRAFT OF COMPLAINT TO BE FILED BEFORE THE JUDICIAL MAGISTRATE, FIRST
CLASS MAGISTRATE OR METROPOLITAN MAGISTRATE OR BEFORE ANY CONCERNED COURT FOR
CHEQUE BOUNCING U/S. 138 0F THE NEGOTIABLE INSTRUMENT ACT

BEFORE THE CO-OPERATIVE COURT NO.____ AT MUMBAI

Case No. ___________ of 2007

(Complaint u/s. 138 r/w sec. 142 of the N.I. Act & under the provisions of IPC)

1) Name of the Society / Bank / )

Firm / Company / Individual Member )
through its Secretary, Manager, )
Managing Director or authorized )
person (Name of the authorized person ) Complainant

V/s.

2) Mr. XYZ, aged ____ years, Occupation ______ residing at )

(mention full address) ) Accused

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THE COMPLAINANT SUBMIT AS UNDER :

1) at ___________________________ (Name the place) .

2) The Complainant as per details given hereinbelow:

Cheque No. Date Amount Name & Branch of the Bank

_______________ ____________ _______________ ________________________
_______________ ____________ _______________ ________________________
_______________ ____________ _______________ ________________________

3) Memo of Advice stating the reason as “Fund Insufficient” and/or “Arrangement not made”.

4) Several repeated requests, demands by the Complainant. Finally the Complainant had issued a legal notice to
the Accused as the cheques were bounced with endorsement “Fund Insufficient” and/or “Arrangement not
made”.

5) The Complainant submit that knowing fully well that there was no sufficient fund in his account, the Accused
has issued cheques deliberately with an intention of cheating the Complainant. The Complainant respectfully
submit that by such action the Accused has committed offence u/s. 138 of the Negotiable Instruments Act and
also acts of offence under IPC.

6) The Complainant submit that on _____________ a legal notice was issued to the Accused. The Accused has
already received the said legal notice on or about __________ but neither cared to approach the Complainant
nor failed to settle the account. The Accused also failed to reply to the said legal notice of the Complainant.
Knowing fully well the dishonest intention of the Accused in issuing cheques and allowing them to be dishonoured
after expiry of period of one month after giving in the notice the Complainant is forced to file the present
complaint against the Accused.

7) The Complainant submit that by the act of the Accused of issuing cheques and allowing them to be dishonoured
for want of sufficient fund in his account, the Accused has committed an act of breach of trust and also with
malafide intention of cheating, defraud the Complainant has evidence on his record. Thus the Accused has
committed offences by way of breach of trust which is punishable under IPC, also the Accused has cheated the
Complainant which is an offence which is punishable under section of IPC as well as u/s. 138 of the Negotiable
Instrument Act.

8) The cause of action arose the day on which the cheques were issued, when they were presented to the Bank,
when they are dishonoured by the Bank and also on the date of legal notice. The cause of action is still
continuing and the offences are still in existence against the Accused. The offences took place in the locality of
____________________ Police Station, which is within the jurisdiction of this Hon’ble Court. Therefore this
Hon’ble Court has jurisdiction to try this suit. The description of the dishonoured cheques are as under :

Cheque No. Date Amount Name & Branch of the Bank

_______________ ____________ _______________ ________________________
_______________ ____________ _______________ ________________________
_______________ ____________ _______________ ________________________

9) The Complainant tried his level best to settle the matter as he has no personal grudge or grievances against the
Accused. But the acts of the Accused has caused mistrust, cheating, abetment and un-trustworthy person
which according to the Complainant, are liable to be punished under law in order to avoid such malpractices by
wrong doers, the Complainant feels that the Accused be punished by this Hon’ble Court suitably.

10) Under the above said circumstances, the Complaint most respectfully prays that –

(a) This Hon’ble Court may please take the case on appeal.
(b) Take cognizable offence committed by the Accused.
(c) Due process to try and punish the Accused according to law.

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(d) Compensatory deposit be awarded from the Accused to the Complainant.

(e) Any such and other further reliefs which this Hon’ble Court deem fit under the criminal procedure, acts,
be awarded to in favour of the Complainant. _
___________________________
Signature of the Complainant

Advocate for the Complainant

Place : Mumbai
Date : __/___/2007
V E R I F I C A T I O N ( As mentioned in 1.3)

I, Mr. ___________________, aged ___ years, Occupation ________, resident of Mumbai and/or authorised
person of the Complainant above named do hereby declare and state that the statement in the aforesaid paragraphs
of the Complaint are true and correct to the best of my knowledge and belief and I believe the same to be true.

Solemnly affirmed at Mumbai )

on this ___ day of _______ 2007. )
__________________________
(COMPLAINANT)

Advocate for the Complainant

BEFORE THE CO-OPERATIVE COURT NO._____ AT MUMBAI

Case No. ___________ of 2007

(Complaint u/s. 138 r/w sec. 142 of the N.I. Act & under the provisions of IPC)

1) Name of the Society / Bank / Firm / Company / Individual Member )

through its Secretary, Manager, Managing Director or authorized )
person (Name of the authorized person) ) … Complainant

V/s.

1) Mr. XYZ, aged ____ years, Occupation _________ residing at )

(mention full address) ) ... Accused

LIST OF DOCUMENTS FILED BY THE DISPUTANT IN SUPPORT OF ITS CLAIM

(There is a specific mention of filing of the documents in summons itself. Therefore Order 7 Rule 4 of the CPC need not
be invoked, because at the time of filing of a dispute, they are required to file the documents).

I, Mr. ______________________ submit that the following documents may be marked as Exhibits and read in
evidence being produced by the Complainant in favour of the Complainant :

1) Cheque No. ________ dated ___________ for Rs. _______________ drawn on ___________________________
(Bank) ________________________ (Branch) issued by the Accused to the Complainant.

2) Return Memo of advice / Debit Advice dated ______________ of _____________ (Name & Branch of the Bank).

3) Copy of Legal Notice sent to the Accused by the Complainant together with copy of acknowledgement receipt
for having received the Legal Notice by the Accused .

4) Any other documents on which the Complainant can be relied .

The Complainant is also advised to place list of witnesses at the time of filing the dispute as under :

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LIST OF WITNESSES :

1) Name & Address

2) Name & Address

3) Name & Address

Advocate for the Complainant

I.9) SPECIMEN OF PETITION U/S. 138 OF NEGOTIABLE INSTRUMENTS ACT IN CO-OPERATIVE ACT :

It is to be noted here that the Society and Bank and even individual members are dealing with number of
transactions while discharging their duties. They come across Petition under Negotiable Instruments Act (N.I. Act). As
we know very well that instrument such as cheque has got utmost important in the day to day transaction by every
individual, Society, company, Firm or a Member There are instances wherein the Society, Member and every person
relating to Co-operative Movement feels cheated at the hands of such wrong doers. A number of persons are issuing
cheques in favour of the Society and Members thereof but for want of sufficient fund and on many other grounds some
times cheques are dishonoured. Ofcourse for a Non - Member Civil Courts are the proper forum for recovery of amount
involved in the cheque and for punishment. Criminal Courts are established such as Judicial Magistrate, First Class
Magistrate and Metropolitan Magistrate. Civil Suit has to be filed under order 7 Rule 1 of Civil Procedure Code (CPC)
for recovery of the amount shown on the instrument i.e. cheque.

It is important to note here that the period of Limitation is 3 years from the date of dishonour or bounce of
the cheque. At times parties prefer to file criminal cases but in our view it is not sufficient to make good loss of the
Complainant. It is at the discretion of the Criminal Courts or Judicial Magistrate to Award compensation. But we
would like to suggest that after filing of the criminal case the person concerned wait upto 3 years but before expiry
of cause of action it is advisable to file civil suits or if the matter relates to the Co-operative institutes & members
interse in the concerned Co-operative Court. We would like to put forward a specimen of Petition to be filed in the
Co-operative Court for the recovery of the amount of cheque.

IN THE CO-OPERATIVE COURT NO. ____ AT MUMBAI

Dispute Application No. ________ of 2007

1. Name of the Society, Company, Firm or individual Member ) - Disputant

with full mailing address )
V/s.
1. Name & Address of the Opposite Party ) - Opponents

Dispute for recovery of dishonoured

Cheque amounting to Rs. _________

THE DISPUTANT ABOVE NAMED STATES AS UNDER :

1) The dispute claim is of Rs. ________/- (Rupees ____________________/- Only) with interest . The Disputant is
a Co-operative Society / Bank situated at _________________________________ (full address)having its head
office adress at ___________________________________________________ (if the transaction is taken
place at the Branch Office it should be specifically mentioned) through its Chairman, Managing Director or any
other authorized person.

2) The address for service of the Disputant is as above as mentioned in the title.

3) The address of the Opponent is as mentioned in the title for the purpose of service.

4) The Disputant submits that they are dealing in the business of ___________ (mention the nature of business or
transaction, if any, in detail). The Opponent also have been dealing in business entered into transaction with the

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Disputant. As per the accounts and records of the Disputant, the Opponent has to pay the sum of Rs. __________
(mention the amount exactly shown on the cheque) to the Disputant. Inspite of several requests and repeated
demands made by the Disputant to the Opponent, yet the Opponent have not paid the due amount of the
Disputant, and as such still the amount remains due to the Disputant from the Opponent.

5) There is a transaction between the Disputant and the Opponent and for the purpose of said transaction the
said cheque issued by the Opponent in favour of the Disputant. The Opponent was well aware that he had no
sufficient fund in his account. However with a view to put into loss the Disputant deliberately, with malafide
intention the Opponent had issued a cheque bearing No. __________ dated _____________ for Rs. __________
drawn on ____________________ (Bank) having its _______________________________________ (Branch).
The cheque is issued in favour of the Disputant for Rs. ______________ .

6) The Opponent has fabricated with the transaction between the Disputant and the Opponent. However, the
Opponent failed to perform his obligation to see that the cheque is honoured for realization of amount involved
in the transaction. When the Disputant presented the said cheque through its bankers _______________
(Name & Branch of the Disputant’s Bank) on __________ (date of presentation of cheque) the same was
dishonoured by the Opponent’s bankers with the endorsement “Funds Insufficient” and/or “Arrangement not
made” and/or for any other reason. The dishonour intimation was communicated to the Disputant by its
bankers on ________ . Shocked over the same the Disputant has sent a legal notice to the Opponent on
_____________ demanding to pay amount of the dishonoured cheque within a prescribed time limit given by
the Disputant to the Opponent. The Opponent has received the said legal notice on _________ but neither he
paid any amount nor replied to the said notice of the Disputant. The Opponent did not approach to put forth
his grievances to the Disputant.

7) The Disputant submits that knowing fully well that there was no sufficient fund in his account, with an intention
to cheat, defraud and delay the payment and also with deliberate intention of dishonour, the Opponent issued
the said cheque. The said acts of the Opponent is an offence under the Negotiable Instruments Act and
punishable under the Indian Penal Code (if criminal case is filed then mention case No. and stage thereof).
Despite all the efforts on the part of the Disputant the Opponent did not honour the amount of cheque, therefore
he is liable to pay interest @ 24% per annum to the Disputant on the dishonoured cheque amount of
Rs. _________/- .

8) The Disputant is doing the business. The business being his transaction but so far the Opponent did not pay
any amount to the Disputant. Hence being aggrieved by the act of the Opponent, the Disputant is now forced to
file the present dispute against the Opponent for the recovery of dishonoured cheque amount together with
interest @ 24% per annum.

9) The cause of action of the present dispute arose on _________ when the Opponent issued a cheque towards
payment of amount due, and when the Disputant presented the said cheque on _________ through its bankers
(Name & Branch of the bank). Subsequently when the said cheque was dishonoured the Disputant’s bankers
informed the Disputant on _________ . The cause of action has also arose on __________ the date on which
the legal notice dated _________ is sent to the Opponent which the Opponent has already received the same
on or about __________.
10) Under Section 91 of the Maharashtra Co-operative Societies Act 1960 the Co-operative Courts are competent to
decide with the matters connected with recovery of dues of the Society or any Member. Hence this Hon’ble
Court has jurisdiction to try the same. Further more, parties as contemplated u/s. 91 of the MCS Act 1960 the
parties namely Disputant and Opponents are carrying on their business in Mumbai. Hence this Co-operative
Court has Jurisdiction.

11) The value of the dispute for the purpose of Court Fees and Jurisdiction is Rs. __________ and accordingly the
Court Fees of Rs. ___________ is paid thereon. So also ABMG Deposit as per the existing Act. The details of
valuation are as under :
(a) Amount of dishonoured cheque Rs. __________/-
(b) Interest thereon @ 24% p.a. from _______ till filing of the dispute. Rs. __________/-

12) The Disputant being a Society / Bank resolved on _____ vide Resolution No. _____ to file the present dispute
against the Opponent. A copy of said Resolution is Annexed hereto vide Annexure A.

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13) The Disputant very well know that the Opponent has no defence in the said case but he is trying to delay the
amount given by him towards transaction by way of instrument u/s. 138 of Negotiable Instrument Act. The
Disputant being a Society / Bank is put to loss. Therefore the Opponent is liable to pay damages or compensatory
cost of Rs. 5,00,000/- to the Disputant in addition to the amount involved in the transaction.

14) As the cause of action is well in contention there is no question of Limitation. Further more, the present
dispute is filed within 3 years from the date of cause of action and hence it is within the Limitation.

15) The Disputant, therefore, respectfully pray that this Hon’ble Court may be pleased to pass a Judgment and
Nominal in favour of the Disputant that -
(a) The Opponent be ordered to pay the sum of Rs. __________ and interest thereon @ 24% p.a. from the
date of filing of the dispute till realization of the said amount.
(b) The Opponent be ordered to pay the sum of Rs. 5,00,000/- as damages and compensation for the loss
suffered by the Disputant.
(c) The Opponents be ordered to pay cost of the dispute to the Disputant.
(d) The Court Fees be granted in favour of the Disputant.
(e) Such further and other reliefs which this Hon’ble Court may deem fit and proper in the circumstances of
the case.
For this act of kindness, the Disputant shall be ever grateful.

________________________
Signature of the Disputant

(Chairman, Secretary, Managing Director with

seal & symbol in case of Society/Bank in case
of individual only name of the person)
Place : Mumbai

Date : ___/__/2007
V E R I F I C A T I O N ( As mentioned in 1.3)

I, Mr. ___________________, aged ___ years, Occupation ________, resident of Mumbai and/or authorised
person of the Disputant above named do hereby declare and state that the statement in the aforesaid paragraphs is
true and correct to the best of my knowledge and belief and I believe the same to be true, hence signed and verified at
Mumbai on this _____ day of ___________ , 2007.
_____________________
(DISPUTANT)
Advocate for the Disputant

37.J Election Petitions

J.1) DEMOCRATIC SETUP, A CO-OPERATIVE INSTITUTE

a) In the State of Maharashtra, the Co-operative Movement has grown up to such a large extent that it has
become essential to every Institute to put up better guidelines for the new members. The Co-operative
Institute being a democratic set up, it is expected to have fair election of Managing Committee Members.
At some places it is called as election of Board of Directors and at some places it is called as election
of Managing Committee Members. It is one and the same. Though the jurisdiction to try the Election
Petition is entrusted to different authorities, draft of election, we may call it pleading of election is the
same almost in all the election petitions. Some times put to ego, election petitions are being filed in Co-
operative Courts and before other authorities, but it is advisable in the interest of Co-operative Movement
not to go lightly for such election dispute because it is a time consuming process. Even though Under
Section 92 of the Maharashtra Co-operative Societies Act 1960, the period of Limitation is just for two

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months and for decision six months, we hardly feel that there is any occasion when such election
dispute is decided finally. The Co-operative institutes are also subject to several mistakes as is found at
the times of our general election of MLAs and MPs, but the procedure of election is the same even if the
Society may be of in small nature. Therefore, utmost care is to be taken by the Managing Committee
Members as well as Election Officer or Presiding Officer to conduct the election. Progeny of Election
Officer is utmost important in conducting the election by him. The Election Officer must be of bold nature
and above all temptation. He must do his work without fear and favour. Generally, the election disputes
are based on the mistakes of Returning Officer, who is also known as Election Officer. If the Election
Officer is a competent person, then hardly we feel that there is any chance of mistake, which arises a
doubt in the minds of the members. Of course he is subject to various pressures such as pressure of the
mob, pressure of the ruling Managing Committee and pressure of the new contesting candidates, but he
must look into it with true spirit of Co-operative Movement. He must be a man of impartial nature. He must
be in favour to take drastic action, if required, at the times of counting, recounting of ballot, etc. Much is
based on the appointment of Election Officer. The Society must take due care in appointing the Election
Officer, who is a qualified person to do so. Generally a person from the Co-operative Department can be
appointed as Election Officer with the consent and permission of concerned Registrar, but it is always
advisable to go for an appointment of competent Advocate having experience in such field. The Advocate,
well versed with the election laws, can act as a prudent Election Officer. He can avoid some smaller
mistakes, which may give rise to election dispute. Therefore, it is always advisable to appoint an Advo-
cate as an Election Officer by fixing his remuneration, etc. with his consent.

b) Any other person, independent, can be appointed as Election Officer having regards to his capability of
conducting the election because he is the only person solely responsible for election dispute. Under the
specific Society, the Election Officer is appointed by the Government through Collectorate, therefore,
there cannot be any difficulty in conducting the election. But in case of all other societies, having jurisdic-
tion Under Section 91, to file a dispute utmost care needs to be taken by the persons conducting the
election. The ruling Managing Committee and the Election Officers are responsible personalities to con-
duct the free and fair election.

c) Regarding the stages of the Election Petition, there are difference of opinions, but the publication of
provisional voters list can be set to be the beginning of election process.

d) There must be a specific Resolution of the Society for appointment of Returning Officer or Election
Officer.

e) The Election Officer must give a reasonable period between the stages of election, particularly, he must
be aware of the provisions of Section 152-A of the Maharashtra Co-operative Societies Act, 1960. The
said section is reproduced as under:-

J.2) 152-A APPEAL AGAINST REJECTION OF NOMINATION PAPERS AT ELECTION:-

1) Not withstanding anything contained in this Act or the rules or the Bye-Laws made thereunder a person
aggrieved by the rejection of Nomination of a candidate at the election of a Committee of any Society,
other than a Society specified by or under section 73-G, may file an appeal to the Registrar within three
days of the date of rejection of the Nomination. The Registrar shall dispose of such appeal within ten
days of the date of receipt of such appeal and the decision of the Registrar in appeal shall be final and no
further appeal or revision shall lie against the decision of the Registrar in such appeal. [In the case of a
Society specified by or under section 73-G, an appeal shall lie to the Divisional Commissioner who shall
dispose of such appeal within ten days from the date of receipt of such appeal and the decision of the
Commission in appeal, shall be final and no further appeal or revision shall lie against the decision of the
Divisional Commissioner in such appeal.

2) Not withstanding anything contained in this Act or the rules or the Bye-laws made thereunder, the list of
validly nominated candidates shall be subject to the decision of any appeal filed under Sub-Section (1),
and the period between the date of scrutiny of Nomination papers and the last date of the withdrawal of
candidatures shall not be less than fifteen days.

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3) Under this Section the right is created in favour of the candidate, whose Nomination has been rejected by
the Election Officer. He must have an opportunity to prefer appeal for which there must be 15 days clear
gap between the stage, date of scrutiny and date of withdrawal. Unless the 15 days gap is not shown in
the election programme, the election programme can be declared illegal on this ground. There are various
judgments and views of our High Court on this ground, which will be discussed later. But the Election
Officer must take due care to put up the 15 days period of gap between the date of scrutiny of the
Nomination and withdrawal of Nomination by the candidates. In case any aggrieved candidate preferred
an appeal, the Election Officer must wait till the decision of concerned Registrar of Co-operative Societ-
ies under his power Under Section 152-A of the Maharashtra Co-operative Societies Act 1960, comes.
The Election Officer is bound to look after all the stages personally. In case of a big Society, he must take
assistance of competent person for the purpose of conducting the election.

J.3) ELECTION BY RAISING HANDS

If the Share Capital of a Society is beyond Rs 10,000/-, then the election must be by secret ballot voting.
If the Society is having less than that Share Capital, he may hold election by raising the hands in their
General Body Meeting. But it is obligatory on the part of the Society, having Share Capital of more than
Rs. 10,000/-, to hold its election by the procedure of secret ballot voting.

J.4) GENERAL LOOK OUT

1) Even though there are election rules quoted for specified & notified societies, following are for
the purpose of ingeneral societies. It is the look out of the Society to publish provisional voters list and to
call for objection from all the members and concerned persons. The Society can finalize voters list after
hearing the objections and after giving proper opportunity to all those who have placed their objection,
because there can be dispute before finalization of voters list in the Co-operative Court Under Section 91
of the Maharashtra Co-operative Societies Act 1960 for the purpose of challenging the validity of provi-
sional voters list. The aggrieved persons may challenge the act of Society in finalizing the voters list.
2) After finalization of voters list, the Society must display the final voters list in its office on the Notice
Board for the perusal of their members or as may be the case under their Bye-laws.

J.5) STAGES OF ELECTION

1) NOMINATION PAPERS

1) Then comes the important stage of dispatch of Nomination papers. The Election Officer must
mention specifically the date, day and the place where the Nomination papers are available for
sale, if Bye-Laws provide for the same. Each Nomination paper is to be given by accepting neces-
sary charges and after issuing receipt thereof to the concerned person. Generally, the Society
should object Non-Members to purchase the Nomination form, but if the rules are framed to that
effect, it may allow to sell even to Non-Members. The Election Officer must maintain the account
of sold Nomination papers in his election records separately because in future sometimes there
are problems regarding the quantity of sale of Nomination papers. He should take due care either
to sell it by himself or through his associates or authorized person, who must be sitting in the
office of the Society or any other place declared by him on the Notice Board for the purpose of sale
of Nomination papers. He should take due care to observe the timings punctually.

2) It is also to be noted here that the Nomination papers must have identity number so as to disallow
its misuse in future. Sometimes party may reprint such nominations, therefore, the Election Of-
ficer must issue Nomination papers having printed numbers and if required, he may put his seal at
the bottom of the Nomination papers with his initial and number.

3) The Election Officer should take care to sell, dispatch or any other way give the Nomination papers
to the concerned parties between the period and the scheduled dates mentioned for the purpose of
sale of Nomination. He should not in any way give the Nomination to anybody after the time and
date is over.

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2) ACCEPTANCE OF NOMINATION PAPERS

Then comes the next stage of the election i.e. submission of nominations or acceptance of Nomination
papers. The Nomination papers are to be filled in generally by the contesting candidates, but if it is filled
in by any other person and bears the signature of the contesting candidate, it cannot be rejected only on
the ground that Nomination is not filled in by the contesting candidate. If the election rule of the concerned
Society provides for filing of Nomination by contesting candidate, then in that case, the Returning Officer
or the Election Officer is justified in either rejecting the Nomination or getting it rectified at the stage of
scrutiny of the Nomination. Sometimes, for small reasons, the nominations are rejected by the Election
Officer. A Nomination form though printed in English, if it is filled in Marathi, it cannot be a good ground of
rejection of such Nomination, but there are a number of instances wherein the Returning Officer high
handedly have taken such decisions. Further more some times the contesting candidate commits error in
putting the dates, such mistakes can be rectified at the time of scrutiny. On such small mistakes, the
Returning Officer is not expected to reject the Nomination because rejection of Nomination amounts to
violation of right of members in the Society, because every member has right to take part in the adminis-
tration of the Society through election process. Utmost care is to be taken by Returning Officer while
rejecting the Nomination. For such typographical or clerical mistakes, it is advisable not to reject the
Nomination of the contesting candidate. It can give rise to further complication in the process of election.
Sometimes, even the learned man feels insulted. If his ego is hurt, he can create blunder or nuisance in
the process of election. The Returning Officer must accept the nominations within the period and the time
fixed for the said purpose of submission of Nomination. He may either accept it in person or may autho-
rize anybody on behalf of special order to this effect to accept the nominations of contesting candidates.
It is also to be noted here that the candidates may personally or through anybody send their nominations.
There is nothing wrong in accepting the nominations sent to the Returning Officer through representative
or agent of the contesting candidate, but there must be an endorsement in the book to this effect that the
Nomination of XYZ is received on ___________ (date) and _________ (time) and placed through ABC, the
agent or authorized person, on behalf of the candidate, because in case of any election dispute in future,
if the controversy arise then in that case the Election Officer can justify his act by showing the above
acceptance of Nomination in the proper manner. It is also to be noted here that neither the Returning
Officer or the Election Officer nor anybody on his behalf is authorized to refuse to accept the Nomination
within the period prescribed for the same for any reason. The Election Officer is expected to keep the list
of candidates, who have submitted their nominations within the stipulated period. He should keep the list
ready for the purpose of perusal, if demanded by any competent Authority. He is also expected to tally the
list of nominations submitted to him and the list of sale of nominations during the period. If the list does
not tally with that of the sale, he should specifically mention at the bottom of the book maintained there for
that list, the number of nominations are received during the period ____________. After this endorsement,
he is expected to put up his initials in the book maintained by him for the purpose of election record.

3) PUBLICATION OF LIST OF CONTESTING CANDIDATE.

Then comes the stage of publication of list of contesting candidate. He is expected to display on the
Notice Board the list of candidates, who have submitted their nominations at the stage of submission of
nominations. The list of contesting candidates must bear the seal and signature of the Election Officer. It
is to be displayed on conspicuous place such as office of the Society and Notice Board maintained by the
Society to display such notices.

4) SCRUTINY OF NOMINATION PAPERS

1) Then comes the stage of scrutiny of Nomination papers. It is expected on the part of Election Officer to
give sufficient time to all the contesting candidates to remain present at the time of scrutiny of Nomination
papers because on this day alone the Election Officer has to act in the capacity of quasi judicial Officer.
He is expected to take the decision of acceptance and rejection of nominations of the candidates. Utmost
care is to be taken at the time of acceptance and rejection of Nomination papers of the candidates. It is
also to be noted here that through the remedy for rejection of Nomination is provided specifically under the
Maharashtra Co-operative Societies Act 1960, there is no such remedy specifically provided under the

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Maharashtra Co-operative Societies Act in case the Nomination is wrongfully accepted by the Returning
Officer. Under Section 152-A, an application can be referred to the concerned Registrar to put the griev-
ances of a candidate, whose Nomination has been rejected by the Returning Officer. The appeal against
the rejection of the Nomination is provided under section 152-A of the Maharashtra Co-operative Societies
Act 1960. The aggrieved candidate may refer an appeal to the concerned Registrar within 3 days from the
date of rejection of his Nomination. The Registrar is expected to decide such appeal within 10 days of the
date of receipt of such appeal and his decision shall be final. There cannot be any revision or appeal
against the decision of the concerned Registrar. Therefore, in the election programme itself there must be
a statutory gap period of 15 days between the date of scrutiny of Nomination and the last date of with-
drawal of candidature by the candidate. So in the election programme utmost precaution is to be taken by
the Election Officer to put a clear 15 days time between the date of scrutiny and the date of withdrawal.
This has been made by legislature to enable the aggrieved candidate as well as the concerned Registrar
to dispose off the appeal of such aggrieved party. Under Sub-Section (2) of 152-A, there is a specific
provision to keep the period between the date of scrutiny of Nomination and the date of withdrawal for 15
days. This is a statutory obligation on the part of Election Officer and the concerned Society. If such 15
days period is not mentioned, then on this ground alone the election can be declared null and void by the
Court because it is a statutory provision and every Society is expected to follow the same.

2) On the date of scrutiny the Election Officer must give an opportunity of being heard to the candidate or his
representative, if any. He should see that the candidate must be given an opportunity of being heard. He
is not expected to reject the Nomination without giving any opportunity to the concerned candidate. There
are several grounds for rejection of Nomination such as default in payment, act of misappropriation,
disqualification proved under the Act and order to that effect of the concerned Authority under the Maharashtra
Co-operative Societies Act 1960. It is also to be noted here that other candidates may have right to
challenge or object for candidature of a particular candidate. He is expected to give patient hearing of all
the concerned, who objects for a Nomination of any particular candidate. He can ask the objecting party
for documentary evidence for their allegations against such contesting candidate. Only on oral submis-
sion, he is not expected to reject the Nomination of a candidate, but he has every right to call for the
record of the Society in case any doubt arises in his mind about the candidature of the party concerned.
He is expected to take his decision after verifying the records of the Society or produced by the objecting
parties. In case if he is satisfied then and then he should express his decision in the book of election
maintained by him with the endorsement “Nomination Valid”. He has to put up his endorsement about the
candidate whose candidature stands valid on the date of scrutiny. He is expected to mention any brief
grounds for rejection of the Nomination. He should give a copy of his reasons of rejection to the aggrieved
candidate immediately so as to enable him to prefer appeal before the concerned Registrar within 3 days.
If the Returning Officer fails to give the candidate the reasons within a reasonable time, it is a good ground
for the aggrieved person for challenge by way of Election Petition and may put serious allegations against
the Election Officer. He is not supposed to take any longer period for giving copy of his order to the
aggrieved candidate because the period of 3 days is such a small period. The candidate is expected to
contact his counsel to prepare the draft of appeal, etc., therefore, it is advisable to the Election Officer to
handover immediately the order of rejection of Nomination to the concerned candidate. He should also
take the endorsement or acknowledgment of such candidate for acceptance of order of rejection of Nomi-
nation and date, time and place must be mentioned specifically. Place has got more importance because
at times there are allegations that the Nomination is rejected at the residence of the Election Officer or at
the residence of the Office Bearer of the Society. So, the Election Officer should ask the candidate to put
up the place (day, time and receipt of order of rejection of his Nomination). In case of acceptance of
nominations, if any party feels aggrieved then the Returning Officer should tell them in polite language that
they should approach the Court of Law. He should not mention or he should not guide to the candidates
to approach the particular Court such as Civil Court, Co-operative Court, etc. He should just tell the parties
to go to the proper Court. If the Election Officer informs the party orally or in writing to go to the Co-
operative Court or Civil Court that amounts to exceeding his jurisdiction. He is not supposed to dictate the
parties the jurisdiction of the Court. Therefore, he should not inform the party where to go. It is the look out
of the parties to approach the proper forum, but at times there is mistake committed by the authorities in
asking the parties to go to the Co-operative Court. This mistake is general even in the case of Officer of the
Co-operative Department. They are also not supposed to inform anybody to go to Co-operative Court or
any other Court in specific. They are expected to tell the party to go to the proper forum.

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5) LIST OF VALID CANDIDATES FOR THE ELECTION

After scrutiny is over, the second stage is of publication of valid candidates or list of valid candidates for
the election. After the stage of scrutiny, Election Officer is expected to publish the names of valid candi-
dates on the Notice Board or as is the procedure laid down in the election rules or in the Bye-laws of the
concerned Society. On demand of the concerned party, such list can be given to the party. He should
specifically mention the candidature of a person and in which category the Nomination is accepted as a
valid one.

6) ALLOTMENT OF SYMBOL TO THE CANDIDATES

Then comes the stage of Allotment of Symbol to the Candidates. The Election Officer is expected to give
the symbol as far as possible at the choice of the contesting candidates but of course his discretion
having more importance that of the priority of the candidate. It is also to be noted here that the panel-wise
elections are declared contrary to the provisions of the law. The parties concerned should avoid the
election panel-wise because it is not justifiable on the part of small Society to contest the election panel-
wise. So, the election Officer is not expected to give symbol panel-wise, but there is no bar or ban to form
the panel outside for the sake of convenience by the parties. But for the Election purposes, Election
Officer is not expected to give panel-wise symbol to the parties. Co-operative Institute being a democratic
setup, it is expected that almost all the persons belong to learned categories. We generally feel that
person having adequate knowledge of read and write are the members of the Society and therefore to
avoid the application and ambiguity in the process of election law, symbol must be given individually and
not panel-wise. We come across number of panels for the purpose of propaganda in the election, but this
has nothing to do with the process of election. In the process of election, nowhere should mention about
the panel of a particular party because the panel-wise election is held as contrary to the existing law. Of
course in other societies wherein the Revenue Officer i.e. the Collector is an Election Officer for the
election, in those cases, though being the competent Authority, it is his discretion to allow the election
panel-wise, but for the societies like housing and for other small societies, the election must be individu-
ally. At the time of allotment of symbol, the Election Officer should take care not to allot the symbol of
religious nature. It may affect the minds of the members. There are number of symbols provided for such
type of election and he is expected to give by calling the candidate as per the serial published by him in
the list of valid candidates. He can call one by one a candidate or his representative to ask for symbol and
should allot serially to the concerned candidate. In case of any election, he can challenge at his own
discretion, but there should not be any overlapping of symbol at any stage of the election. In the Society
there of number of constituencies for the election such as borrowers, non-borrowers, weaker, etc. but he
is expected to give a symbol individually only without overlapping within the election constituencies of the
said Society.

7) WITHDRAWAL OF NOMINATION

Next stage is Withdrawal of Nomination. This is also an important stage in the process of election. Every
candidate has the right to withdraw his Nomination on the date fixed for such withdrawal. The candidate
may himself withdraw or may through his representative or agent withdraw his Nomination. But if his
Nomination is withdrawn through representative or agent, the Election Officer must mention accordingly in
the book of the election the name of the person who presented the application for withdrawal of Nomina-
tion of a particular candidates.

The name of person, time, date and place must be mentioned.

8) FINAL LIST OF CONTESTING CANDIDATES

1) Then comes to the stage of publication of list of contesting candidates. The Election Officer must
publish the list of contesting candidate on the Notice Board or on any other place required as per
Bye-Laws of the Society or election rule of the concerned Society. He is also expected to give the
copy of list of contesting candidates to the parties, who prayed for the same. He can charge for the
same if resolved or decided by the Society accordingly for supply of such list.

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2) The Election Officer can wait for publication of List of Contesting Candidates. In case any appeal is
preferred by a person whose Nomination was rejected, appeal period is given within 15 days.
Therefore he can wait for 15 days for instruction of Nomination of person if his appeal is allowed by
the concerned Registrar or he can publish the list of contesting candidates with the remarks “
subject to inclusion of names of candidates as per the decision of the concerned Registrar in
Appeal No. __________ (if he is aware of the Appeal No. then he should mention the Appeal No.
specifically). As soon as Order from the concerned Registrar is received, it is obligatory on the part
of the Election Officer to publish the list of contesting candidates on the Notice Board.

3) It is to be noted here that the decision of the concerned Registrar in appeal u/s. 152- A is a final one
and there cannot be any dispute or appeal against the said order before any Court of Law except
Writ in the Jurisdiction of High Court. Therefore the Election Officer is bound to publish list of
contesting candidates as soon as he is given instruction of the order of the concerned Registrar in
Appeal. He is also expected to give symbol to the person who have preferred an appeal and appeal
is allowed by the concerned Registrar.

4) After the publication of final list of contesting candidates there must be sufficient period given to the
contesting candidates to go for propaganda, canvassing for the said election. He should give
written instruction in the election programme itself, if necessary, as to how and in what manner
parties to exercise their right to make propaganda and canvassing of their candidates. He should
also point out to the party concerned not to indulge in any unparliamentary debate to avoid chaos
in the Society and to maintain peace and law and order in the Society. It will not be out of way to
mention here that Election Officer has every right to seek police help, if required.

9) STAGE OF POLLING

1) The place of polling is to be published well in advance at the time of publication of Election
Programme. There will not be any ambiguity or doubt in the minds of Member about the place of
election. If the Society is situated in different locality of if any housing Society has got building at
different places, polling unit must be specifically declared and published well in advance in the
election schedule. In case of a small Society one can hold the voting in the office premises and in
case of bigger Society it is expected to have volumness place for the voting.

2) The place of starting of voting and its conclusion must be mentioned and it must be observed
strictly. If the timing of voting is 8A.M. to 5P.M. it is to be specifically mentioned. It is expected not
to keep an hour breakup for lunch during the voting. The Election Officer is expected to make
necessary tiffin arrangement for the polling officers. At the stage of polling he may seek help of
number of persons by giving them safe Authority to attend polling station .

3) When the Society is situated at different places then and there only there is a need of different
polling station, but generally elections are being held in the vicinity of the area of the Society. If the
polling stations are more, then One Election Officer must take care of supply ballot boxes and
mode of operation. He is also expected to declare the exact date of counting and declaration of
result. He should take utmost care at the time of voting.

10) DECLARATION OF RESULT

After voting is over The Returning Officer should declare result immediately with copy to concerned
Registrar of Co-operative Society.

J.6) PROXY VOTING

In any case, he should not allow proxy voting in an election because it is against the statute of Maharashtra
Co-operative Societies Act 1960. He should allow every Member to vote only once. No Member of any
Society shall have more than 1 vote in its affair. Therefore one person has the right to vote once in the said

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election. There is a prohibition for proxy vote as is mentioned in sub-section 1 of section 27 of the MCS
Act 1960. It is reproduced for the convenience of parties as under : -

J.7) VOTING POWERS OF MEMBERS

1) Save as otherwise provided in Sub - Section (2) to (7), both inclusive, no member of any Society shall
have more than one vote in its affairs; and every right to vote shall be exercised personally and not by
proxy.

Where a share of the Society is held jointly by more than one person he should allow that person to cast
vote whose name stands first in the Share Certificate. If the person whose name stands first is absent
then next name is to be permitted. So also in the absence of 1 & 2, Third, Fourth & Fifth likewise to be
allowed to cast vote in the said election. The Election Officer should not allow in any case a minor to
franchise to vote.

2) It is not expected on the part of the Election Officer to see the eligibility of a person who stands as
representative of the Society on which is Society as a Member of Federal Society. In case of any dispute
regarding eligibility of Member of the Federal Society he should ask to get it resolved before proper forum.
He should allow such representative if he is having proper authenticity with the Resolution of the said
Society.

3) In case of a Company or Body Corporate is a member of the Society, the Company or Body Corporate
may appoint its representative and/or one of its Directors or officers to vote on their behalf in the affairs of
the Society, some precaution is to be taken by the Election Officer to verify the authenticity of the said
person and he is also expected to see Resolution, if any, to this effect of the Company or Body Corpo-
rate. Where the Firm is a Member any Partner or person appointed by the Firm shall be entitled to vote
in the affairs of the Society on behalf of the Firm.

4) Local Authority, Public Trust may appoint its Member or Trustee to vote on his behalf in the election of the
Society. Important point to be taken into account by the Election Officer is that “No Nominal or Sympa-
thizer Member shall have right to vote or no such member shall be eligible to contest the election to the
Committee or for appointment of representative of the Society.” In any case Election Officer should not
allow a Nominal Member or Sympathizer Member to vote in the election.

5) We come across Bye-Laws wherein some non members are given right to vote. The said Bye-laws are
redundant to the contrary to Section 27 Sub-Section 8 of MCS Act 1960. He should not allow Nominee of
the Govt. or of any financial institution or Bank to vote at any election of office bearers of the Society as
Administrator whatsoever designation called, holds office by virtue of election to that office. However they
are entitled to vote in the General Body Meeting or in the meeting held for No Confidence Motion but they
do not possess any right in the General Election of the Society.

6) There may be an objection regarding default of Member in payment of dues of the Society. But this
cannot be said to be disqualification for the purpose of franchising right as a vote. This may be said to be
or this may be called as disqualified to contest the election, Election Officer should not obstruct any
person from exercising his right to vote.

7) In case of any contingency such as not expressed earlier, the Election Officer is expected to act in a
prudent manner to decide Authority of a member voter has a right to vote in the general election.

If you have purchased a flat from a developer and you propose to resell the same within 3 years
then the prospective purchaser of yours will have to pay marginal Stamp Duty on the difference of
this actual Stamp Duty leviable and the Stamp Duty that has been paid by you. This is very useful to
investors. Very few people are aware of the same.

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J.8) ELIGIBILITY OF VOTER

1) Precaution has to be taken at the polling station. Election Officer should not allow persons other than
authorized by him or under statute to remain present at the time of polling. He should allow polling
officers, public servant, if any, attending the election duty in connection with the election a person autho-
rized by Election Officer or any Govt. Authority to supervise the election. The Candidates, their polling
agents or representative, but he must allow only one polling agent for each candidate to avoid chaos and
even at the time of election such persons are essential, at times, to identify voters too.
The Election Officer should allow a child in the arm of accompanying voter irrespective of a relation of a
child with that of said voter. A person accompanying blind or disabled, he can come and allow in person
in his discretion to enter the polling station for the purpose of identifying voters. He should keep atleast
one guard at the door or gate of the election to see that no one enters the premises with any arm or
weapons. He is also expected to publish this condition at the time of publication of election programme
that no person will be allowed in the polling station with any arm. He has to take decision as a prudent
man in case of some religious personals who have a right to hold arm in their possession as a religious
head of the said religion. Of course he has to act prudently to deal with instances, if any, to avoid law and
order situation in the vicinity of the Society. It is also advisable on the part of Election Officer to provide
identity badges to all workers assisting him in the said election. Identity Card must be displayed in such
a manner so as to enable the Member and other concerned person to see the same.

2) Nowadays it is not much costly to give such identity cards for the purpose of election. Of course identity
card must be either signed by himself with his seal or by any other Authority of the Society with seal of
the Society. Election Officer can prepare his seal and symbol for the purpose of election only with prior
approval of the concerned Registrar. The seal and symbol is expected to be returned to the Society in
any case so as to reuse it in the next election and it becomes property of the Society.

3) Restriction of entry after the polling is over – It is an important point to be looked into by every polling
Officer, election Officer or returning Officer to see that last vote is collected or franchised at the last
Movement of the day. If closing time of the ballot is 5 P.M. then the last ballot box must reach election
office at 5 P.M. He should close the ballot box in any case at 5p.m. He is not expected to wait for any
person whosoever for the purpose of voting. He should close the ballot boxes immediately at the sched-
uled time of closure of polling.

4) We come across a number of instances wherein the Election Officer permits all gathered crowd Mem-
bers to franchise their right even upto 7p.m. though timing was upto 5pm. His explanation to this effect
cannot be expected that crowd voters were within the vicinity of the polling area. He is not expected to
close the door of gate of the premises at 5p.m. he should close the ballot box at 5p.m.

J.9) PRECAUTION TO BE TAKEN AT THE POLLING STATION AT THE TIME OF VOTING

1) The Election Officer is expected to put the Security Guard on each polling station to avoid any type of fear
in the minds of members. He can also seek the help of Police authorities by placing an application before
them mentioning therein any problem likely to arise at the time of polling. This is essential to avoid any
unforeseen law and order situation. The Election Officer is responsible to maintain the law and order
situation at the polling station. In case a Society is having more than one polling station, he should
depute his authorized person to look after the polling. He is also expected to visit frequently on each
polling station. He should also take care to see that no bad element is in the polling station. There are
number of instances wherein some anti-social elements tried to intervene the process of election. There-
fore, it is the responsibility of the Election Officer to take due precaution to conduct the election at the
polling station.

2) It is expected on the part of the Election Officer to see that the ballot is given to the proper member. In
case of any problem of identity of a member, he should seek the help of representative of candidate or
candidates themselves if they are in the polling station. He is also expected to see personally, in case of
any doubt, the identification of such a member. Before beginning of the election, he can also ask the Soci
ety to give the Identity Card to all the members if the Society, if sufficient funds are there to do so. In case
no Identity Card is provided for and the election is based only on the final voter list available then in that

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case he is supposed to take due care to identify the proper voter. At this stage, he himself has to keep in
mind that in any case he should not allow proxy voting.

3) In case of any objection about a particular vote and if he is not in a position to decide whether it is valid
or invalid, then he is expected to put such ballot in separate envelop and in sealed condition in the
presence of candidates or their representatives. The envelop must bear the remarks of “disputed ballot”.
After the polling is over and all the members have franchised their votes, he is expected to continue with
the counting of the ballot.

J.10) COUNTING OF VOTES

1) This is one of the most important stage in the election process. Utmost precaution is necessary at this
stage. The arrangement as is made at the time of polling should be made at the time of counting of Ballot.
He should allow representative of the candidates or candidates themselves to watch and see the count-
ing process. He is expected to show each and every ballot to the person concerned and after their
approval he should declare about the validity and invalidity of the vote. He should keep the disputed vote
in the separate envelop as discussed earlier. After the completion of counting, he is expected to keep the
ballot in bundles of 10s, 50s or 100s as per the convenience. He should prepare the counting chart and
in the presence of all after showing the valid ballot to all the persons concerned, he should mark against
the candidate concerned. He should also be expected to keep the list of invalid votes. After completion of
counting, he should see that there is no objection from anybody, then put the exact number of secured
votes against the name of concerned candidate. After totaling of secured votes, he can declare formally
the votes secured by each candidate.

2) After the formal declaration, if someone objects in writing, about the counting of the ballot, then he is
supposed to give the recounting if he feels that it is essential. At number of times the election disputes
are mainly raised only on the ground of refusal of recounting. It is true that recounting is not a right of
every candidate, but to avoid doubt in the minds of anybody and to have free and fair election, he should
allow the recounting of particular group if required. He should also take note of such written objection for
recounting in the election record. If the concerned party is not satisfied, then he has every right to close
the process of counting of the ballot.

3) Thereafter, he is at liberty to declare the formal result of elected candidates and he should also finally
publish the same by putting it on the Notice Board and by handing over a copy thereof to the Secretary/
Chairman of the Society and concerned Registrar. Information of declaration of result to the concerned
Registrar is mandatory.

4) Thereafter he is expected to seal the entire election record and preserve it to avoid any allegation against
him. He should return the entire record with seal and symbols to the Secretary to conclude the part of the
election. After handing over the election records, he ceases to be the Election Officer for the particular
election. The election process said to have been complete and concluded after the declaration of results
and information to the concerned Registrar.

5) It is to be noted here that the above guidelines are given to all other societies except specified societies
and notified societies as separate procedure is laid down in the act itself.

37.K. I n t e r v e n t i o n A p p l i c a t i o n a n d o t h e r I n t e r l o c u t o r y A p p l i c a t i o n

Dispute in the Co-operative Court being of a Civil Nature any aggrieved party though not a party to the suit,
may apply for intervention . If any party feels that both the parties to the dispute have either in collusion or in any way
affected his rights, then he can move to Co-operative Court independently to allow his intervention. There is no need
that such intervenor should be a Member of the Society in the dispute application. Under section 94 (3) Sub - Section
(a) a party who feels that he is an interested party through a Member or directly he may apply to the Co-operative Court
to allow his intervention in the dispute application. He may apply for intervention either in the capacity of Disputant or
Opponents nomenclature is to be decided on the basis of his pleading whether he should be an Disputant or Opponent
is the matter of finding of the Court.

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Sometimes in collusion the disputes are filed in the Co-operative Court to seek certain orders. Even though
initially it is not seen by the Court that there is no collusion or conspiracy but finally there is a likelihood of affecting
Third Party by the said Judgment and orders. In case any party come to conclusion by the fact of the dispute, he may
intervene the dispute by placing such application. The application is to be decided by the Court after hearing other
parties of the dispute. If the Intervenor’s application is allowed then he has every right to put forthwith his claim as a
Disputant or can defend as Opponent in the same manner. The Court may permit the claim or defence as is deemed
fit. The Judgment if any is definitely binding on the intervenor depending upon the nature of the fact & circumstances.

The parties can also file good number of interlocutory applications under section 95 (4) of MCS Act 1960 and
other sections too. Interlocutory applications are must in every proceedings before the Co-operative Court in changing
circumstances of the matter. Interlocutory applications are must to achieve the final object of the law. Interlocutory
applications are integral part of disputes before the Co-operative Court. From time to time of institution of dispute, till
its disposal, several interlocutory applications need to be filed to meet the aims of justice. Sometimes interlocutory
applications naturally delay the final disposal of the matter but at the same time we cannot ignore that they are very
much essential for proper and judicious disposal of the disputes before the Co-operative Court.

It is also pertinent to note, here, that every interlocutory application including intervention application should
be accompanied by an affidavit of applicant/Petitioner. To be filed in the Co-operative Court must be attested by a
competent advocate to this effect. Like other judicial Courts the Co-operative Courts are not provided with competent
and trained staff to scrutinise the affidavit. In Bombay city alone the post of Registrar of Co-operative Appellate Court
is established having power to administer the oath and sign the affidavit of the party concerned. But to our knowledge,
till the date of publication of this book powers have not been delegated to any Officer of the Subordinate Co-operative
Courts in the state of Maharashtra. There is a post of judicial clerk in every Court but he is not given the power of
signing the affidavit. Therefore the parties do feel the necessity but till this date no such arrangement has been made
by the Co-operative Department. The parties have to approach the judge himself to get their affidavit signed before him.

Every interlocutory application must be supported by an affidavit of the party concerned. Disputants or Oppo-
nents can file an interlocutory application. Every affidavit of deponent should consist of brief facts of the dispute and
the circumstances for filing such application. It would be suggested that not to club more than one relief in the petition
but at times, for e.g. in a dispute for invention party may pray prohibitory orders and appointment of Court Commis-
sioner or Receiver. There is no necessity to file affidavit of all the parties concern placing interlocutory application. Any
one of them can swear affidavit on behalf of other applicants. We have given some of the following interlocutory/
miscellaneous application to be presented in a Co-operative Court.
Miscellaneous Application to be presented in Co-operative Court:

There are number of Miscellaneous Applications to be presented by the parties in the Co-operative Court.

1) The application for condonation of delay.

2) The application for restoration of dispute.
3) The application for correction in Judgment and Award on the basis of technical and/or typographical
errors.
4) The application for intervention by third party.
5) The application for setting aside the Judgment and Award within 30 days of its pronouncement.
6) The application for execution certificates.
7) Application for adding legal representatives of deceased disputants or opponents.
8) Application for withdrawal of dispute with permission to file a fresh.
9) Application for Commission to examine witness.
10) Application for appointment of Court commissioner.
11) Application for appointment of Court receiver.
12) Application for attachment before judgment and Award.
13) Application for temporary, prohibitory or mandatory injunction.

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These are some of the examples of miscellaneous/interlocutory orders to be filed before the Co-operative
Courts. Like civil Courts parties before the Co-operative Courts need not invoke jurisdiction of the Court
on various sections as laid down in Civil Procedure Court. MCS Act is itself self sufficient to look after all
such contingencies the party may face during the pendency of litigation. Legislature has given vast
powers to the Co-operative Courts in order to prevent the aims of justice being defeated make such
interlocutory orders pending the decision in the dispute refer to it. We reproduce section 95 (4) for the
sake of convenience which reads as under:

The Co-operative Court, the Registrar of the authorized person, as the case may be, may in order to
prevent the ends of justice being defeated make such interlocutory orders pending the decision in a
dispute referred to in sub-section (1) as may appear to be just and convenient.

To enable advocates and parties we are, herewith, giving some format of miscellaneous/interlocutory
orders. But bear in mind that the format and pleading may change depending upon the facts and circum-
stances of each matter. So utmost care needs to be taken while drafting the miscellenous and interlocu-
tory applications. The format or models may help the advocate and parties to choose form suitable way
of drafting.

(1) THE APPLICATION FOR CONDONATION OF DELAY

IN THE CO-OPERATIVE COURT, AT MUMBAI

Miscellaneous / Interlocutory Application No. _____ / 2007

In

ABN / Case / No. _____ / 2007

Mr. A. B. C. .....Disputant
V/s
X. Y. Z. Society .....Opponent

APPLICATION FOR CONDONATION OF DELAY

DISPUTANT BEG TO SUBMIT AS UNDER

1) A Disputant is the member of Opponent Society.

2) Disputant has to recover from the Society huge amount which he has deposited at the time to taking of the flat
in the Opponent Society. But inadvertently he could not press for refund of the said amount from the Society.
3) On the date __________ disputants father has deposited the said amount with the Society. Disputants father
expired on _________ . In view of the provision of Section 92 of MCS Act 1960 dispute is to be filed within 6
years from the date of death of member. 3 months are excess after the period of 6 years. This application is
therefore Condonation of Delay of 3 months.
4) After the death of father of the Disputant, Disputant was all the while busy with maintaining the property and
other family members. Through oversight he could not look into the deposits place with the Society with the
permission of concern Registrar. Disputants father deposited the amount with the Society to enable it to con-
struct the building of the Society speedily. It was obligatory on the part of the Society to refund the deposit to
the Disputant as heir of deceased member. Society failed to do so. The Disputant as a heir / member claim his
right over the said amount.
5) The Disputant was also not well for number of days of which medical certificate is filed alongwith his affidavit too.
6) Disputant will be the only sufferer if the delay of 3 months is not condoned by this Hon. Court.
7) It is therefore prayed that :-
a) Application for Condonation of Delay be allowed by Condoning the Delay of 3 months.
b) Dispute be taken on board
c) Cost be awarded

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d) Any other order which Court deem fit be granted.
_______________
Signature
Place : Mumbai
Date : ___/___/2007

VERIFICATION (As Mentioned in 1.3)

NOTE:- 1) It is to be noted here that sometimes Court insist for explanation of day to day delay then in that case party
must be in a position to explain day to day delay. But there is a view of apex Court that the Court should be liberal in
allowing the restoration application and condonation of delay application as the matter/judgment are more preferable
on merit rather than on technical flaws. The person concern may take full advantage of number of citations of the
Mumbai high Court as well as apex Court of India i.e. Supreme Court on the point of restoration and delay condona-
tion. The party concern must be careful in putting and pleading as to how the circumstances were beyond his control
to present the dispute within stipulated period of Limitation.

(2) THE APPLICATION FOR RESTORATION OF DISPUTE

Miscellaneous / Interlocutory Application No. _____ / 2007

In

ABN / Case / No. _____ / 2007

Mr. A. B. C. ......Appllicant (original Disputant )
v/s
Mr. X. Y. Z. ......Respondent (original Opponent)

1) For the reasons mentioned in the accompanying affidavit, the accompanying affidavit, the Disputant prays that
this Hon’ble Court may be pleased to set aside the dismissal order dated__________ in case no. ________ of
2006 and to restore the dispute and to pass such other orders that this Hon’ble Court deems fit and proper in the
circumstances of the petition.

2) Applicant / Disputant has filed main dispute on _____________ . The opponents appeared and filed their written
statement.

3) The stage was for framing of the issues. On date this Court frame the issues and the matter was placed for
recording of evidence.

4) Disputant, though has filed volumes documentary evidence he wanted to lead oral evidence but due to lack of
correspondence between himself and his advocate he could not attend the date on which the case was fixed for
recording of evidence. Due to communication gap Disputant failed to appear before this Hon. Court to lead his
evidence. Further more he was also not well during the said period. He was under the treatment of Dr. Mr.
_________________ . Annexure “A” is the copy of the medical certificate issued by the said competent doctor.
As the circumstances were beyond the control of applicant he could not remain present in the Court and thus
resulted in dismiss in default.

5) Disputant has very good case against Opponent. If he is not given an opportunity by setting aside the order of
dismissal he will suffer the great loss and injury.

6) It is therefore prayed that

a) Application be allowed
b) The case no. ____________ of the 2007 be restored by setting aside order of dismissal in default dated
__________.
c) The applicant be allowed to lead his evidence

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d) Cost be awarded
e) Any other order which Court deem fit be granted.
_____________
Signature
Place : Mumbai
Date : ___/___/2007

VERIFICATION (As Mentioned in 1.3)

(3) (THE APPLICATION FOR CORRECTION IN JUDGMENT AND AWARD ON THE BASIS OF TECHNICAL
AND/OR TYPOGRAPHICAL ERRORS).

IN THE CO-OPERATIVE COURT, AT MUMBAI

Miscellaneous / Interlocutory Application No. _____ / 2007
In
ABN / Case / No. _____ / 2007

PETITION FILED UNDER SECTION 95 (4) OF MCS ACT 1960.

APPLICATION FOR AMENDMENT OF JUDGMENT AND AWARD.

PETITIONERS/APPLICANTS BEG TO SUBMIT AS UNDER

1) Applicant / Petitioner is Disputant or Opponent in the main dispute filed.

2) As a Petitioner and party to the dispute the Petitioner is acquainted with the facts of the matter. The main
dispute is for recovery of amount and for damages based upon promissory notes and other agreements. The
Hon. Court passed judgment and Award on date _________ . Petitioner got the certified copy of the judgment
and Award for the said dispute on ______. The Petitioner came to know that the name of Opponent is shown
XYZ instead of X1 Y1 and Z1. The Petitioner believes that this is the mistake of typographical and can be
corrected by this Hon. Court. If the judgment and Award is not corrected it may be difficult for the Petitioner to
execute the same. Hence it is just an necessary to amend the name of Opponent as X1 Y1 and Z1 instead of
XYZ. Otherwise the Petitioner will suffer a great loss.

3) The application is supported by an affidavit.

4) The Petitioner / applicant therefore prays that

a) Application be allowed
b) Hon. Court be please to issue Petitioner judgment and Award with the correction.
c) Any order which Court may deem fit be awarded.

Advocate for Petitioner/Opponent

Place : Mumbai
Date : ___/___/2007

(4) (THIRD PARTY PETITION / INTERVENTION APPLICATION TO ADD HIM AS ADDITIONAL DISPUTANT OR
OPPONENT)

IN THE CO-OPERATIVE COURT, AT MUMBAI

Miscellaneous / Interlocutory Application No. _____ / 2007
In
ABN / Case / No. _____ / 2007

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Mr. A. B. C. ...... Petitioner/Applicant/Intervenor

V/s
Mr. D. E. F. ...... Respondent No. 1 (original Disputant)
Mr. X. Y. Z. ...... Respondent No. 2 (original Opponent)

Petition filed under section 95 (4) of MCS Act 1960

PETITIONERS/APPLICANTS BEG TO SUBMIT AS UNDER

(1) The Petitioner is the businessman, resident of ________ District ________.

(2) The Petitioner herein, wish to be third party to the dispute and acquainted with the facts of the case. The first
respondent herein, who is the Disputant filed dispute against 2nd respondent herein for specific performance of
contract on an alleged contract of sale. The said contract of sale is sham, nominal and collusive. In fact,
property in dispute is in possession of Petitioner and the second respondent agreed to sell the property to
Petitioner for Rs. 10,10,000/- . He also took advance of Rs. 2,00,000/- from the Petitioner on date and executed
a contract of sale. The contract of sale is filed herewith and may be read as part of this petition. Subsequently,
with an evil intention and bad motive to wrongfully gain the second respondent colluded with the 1st respondent
and fabricated the alleged contract of sale and got the dispute filed. The dispute is a collusive one. If the
respondent succeeds in the collusive dispute, Petitioner will suffer great loss. As the 2nd respondent has
already executed a contract of sale in favour of Petitioner, Petitioner is the necessary and proper party to the
dispute as contemplied under section 94 (3) (c) of MCS Act 1960. The Petitioner is in possession and has
acquired right and title in the property and therefore he has every right to intervene the present dispute. If he is not
added as a party, his rights will be seriously affected and he will suffer great loss.

(3) It is therefore prayed that this Hon’ble Court may be pleased to direct the 1st respondent - Disputant to add the
Petitioner as Opponent No. 2 in this case otherwise he will be the only sufferer.

(4) The contentions of the Petitioner is supported by an affidavit filed along with this application.

(5) It is therefore prayed that

a) Petition /Application for intervention be allowed
b) Respondent No. 1 (original Disputant) be ordered to amend the dispute accordingly and further be or-
dered to add applicant / Petitioner as Opponent No. 2.
c) The applicant / Petitioner / intervenor be given opportunity to put up his say.
d) Cost of this application be awarded from both respondents.
e) Any other order which the Court deem fit be granted.

_____________________
Signature of applicant.
Place : Mumbai
Date : ___/___/2007

VERIFICATION (As Mentioned in 1.3)

(5) (APPLICATION BY OPPONENT TO SET ASIDE EX PARTY JUDGMENT AND AWARD WITHIN 30 DAYS OF
ITS PRONOUNCEMENTS)

IN THE CO-OPERATIVE COURT, AT MUMBAI

Miscellaneous / Interlocutory Application No. _____ / 2007
In
ABN / Case / No. _____ / 2007

Mr. A. B. C. ....Applicant (Original Opponent)

v/s
Mr. X. Y. Z. ....Respondent (Original Disputant)

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Petition filed under section 95 (4) of MCS

PETITIONERS/APPLICANTS BEG TO SUBMIT AS UNDER

(1) For the reasons mentioned in the accompanying affidavit, the applicant / Opponent prays that this Hon’ble Court
may be pleased to set aside the Ex-parte order passed against him on________and to pass such other orders
that this Hon’ble Court deems fit and proper in the circumstances of the petition.

(2) The Petitioner / applicant is the Opponent in the case __________ filed by Disputant on _________ . The
applicant is well acquainted with the facts and circumstances of the case. The main dispute is filed for recovery
of money and possession of the flat in which applicant is staying as a member. The applicant has good defence
to defend himself. His native place is more than 500 k.m. from this place and he was not well when he received
the summons of this Court. He tried to engage his council to defend himself. As he is not aware of any advocate
in the city he realized upon the information given to him from the officers of Disputant. But unfortunately due to
illness he could not engage the council nor could attend the matter personally. The matter ended in ex-parte
decision against him.

(3) Applicant came to know from the officers of Disputant about the ex-parte decision of this Court. He then
immediately applied for certified copies. After receipt of the certified copy he presented this application. As the
application is within 30 days of the pronouncement of the judgment and Award it is well within the time.

(4) In support of the contention the Opponent /applicant rely upon his affidavit filed alongwith this application. He is
also relying upon the medical certificate issued by competent doctor ________ .

(5) It is therefore prayed that.

a) Application be allowed
b) Order dated _______ in case no. ___________ be set aside
c) Applicant be given an opportunity to file his written statement
d) Cost be awarded
e) Any other order which Court deem fit be granted.

_______________________
Signature

Place : Mumbai
Date : ___/___/2007

V E R I F I C AT I O N (As Mentioned in 1.3)

Notes:-
1) It is not necessary to file this type of application on the very same day but it is to be filed at the earliest
opportunity becasue the Co-operative Courts are empowered only to entertain such type of application he
presented within 30 days from the pronouncement of ex-parte judgment and Award.

2) After expiry of 30 days the jurisdiction to entertain such type of applications are with the appellate authori-
ties. The President of Co-operatige appellate Court, Mumbai and Members Co-operative appellate Courts
at Mumbai, Pune, Aurangabad and Nagpur have jurisdiction to entertain applications, in their region, for
setting aside ex-parte judgment and Award even after period of 30 days.

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3) In case of default due to illhealth doctor’s certificate may be enclosed.

4) The petition to set aside exparty order can be filed at any time before the prononcement of ex-parte
judgment and Award. But once the ex-parte judgment and Award is passed, application to set aside must
be filed within 30 days from the date of decision. This is the difference between ex-party order and ex-parte
judgment and Award. One must be careful in computing the period for filing this application before the
same Court or before appellate Authority as stated earlier.

(6) (APPLICATION FOR EXECUTION CERTIFICATE)

IN THE CO-OPERATIVE COURT, AT MUMBAI

Miscellaneous / Interlocutory Application No. _____ / 2007
In
ABN / Case / No. _____ / 2007
Mr. A. B. C. .... Disputant
V/s
X. Y. Z. Society .... Opponent

APPLICATION FOR EXECUTION CERTIFICATE U/S 98 of MCS Act 1960

DISPUTANT BEG TO STATE AS UNDER

1) Disputant has filed case no. ___________ on __________ in this Court. This Hon. Court is pleased to pass
judgment in favour of the Disputant. Disputant has received copy of the Award for the purpose of execution on
__________.

2) Disputant wish to execute, implement Award dated ___________ against Opponent in the manner specified in
section 98 (specific mode is to be mentioned by the Disputant for implementation and execution of the Award)

3) It is therefore prayed that

a) execution certificate in case no. ___________ be granted

_________________
Signature
Place : Mumbai
Date : ___/___/2007

VERIFICATION (As Mentioned in 1.3)

Note:-
1) It is to be noted here that the Award holder has two option to execute the Award against Opponent. Section 98
has given discretion to the parties to execute the money Award through Special Recovery Officer of the Co-
operative department or through the Execution Wing of Civil Court in the state of Maharashtra. But the Dispu-
tant must be careful in praying for the same.

(7) (APPLICATION FOR ADDING LEGAL REPRESENTATIVE OF DECEASED DISPUTANTS OR OPPONENTS)

IN THE CO-OPERATIVE COURT, AT MUMBAI

Miscellaneous / Interlocutory Application No. _____ / 2007
In
ABN / Case / No. _____ / 2007
Mr. A. B. C.. ....Disputant
V/s
X. Y. Z. Society ....Opponent

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APPLICATION FOR ADDING LEGAL HEIR/ REPRESENTATIVE OF DECEASED DISPUTANTS OR

OPPONENTS

DISPUTANT/ OPPONENT BEG TO SUBMIT AS UNDER

1) Dispute has been filed on ________ . During pendency of litigation Disputant / Opponent died on date ______ .

2) Disputant / Opponent has applied for death certificate of deceased Disputant or Opponent. Recently Disputant
/ Opponent got the death certificate.

3) Mr. A, Mr. B and Mr. C are the legal heirs of deceased Disputant / Opponent. After the death of deceased
Disputant / Opponent the legal heirs inheritate the property of the deceased. They have interest in the suit claim
and therefore their names are to be included as legal heirs of deceased Disputant and Opponent.

4) Disputants / Opponent have knowledge that Mr. A, Mr. B and Mr. C are the only legal heir therefore their names
are to be added in the area of Disputant / Opponent.
5) It is therefore prayed that :-

a) Application be allowed
b) Mr. A, Mr. B and Mr. C are to be added as Disputant No. 1 A, 1B and 1C or Opponent No. 1A, 1B & 1C
c) Cost be awarded.

__________________
Signature

Place : Mumbai
Date : ___/___/2007

V E R I F I C AT I O N (As Mentioned in 1.3)

(8) (APPLICATION FOR WITHDRAWAL OF DISPUTE WITH PERMISSION TO FILE A FRESH)

IN THE CO-OPERATIVE COURT, AT MUMBAI

Miscellaneous / Interlocutory Application No. _____ / 2007
In
ABN / Case / No. _____ / 2007
Mr. A. B. C. .....Disputant
V/s
X. Y. Z. Society .....Opponent

APPLICATION FOR WITHDRAWAL OF DISPUTE WITH PERMISSION

TO FILE A FRESH

DISPUTANT BEG TO SUBMIT AS UNDER

1) Disputant has filed this case no. _________ on. After filing of the matter Disputant came to know that there are
technical flaws in the matter which may result into finality of the dispute. Disputant wishes to withdraw the
dispute with permission to file the fresh to avoid the multiplication of the proceedings. Disputant has reason to
believe that the dispute as it is if conducted would be of no effectual adjudication. Disputant has reason to
believe that he would not be in a position, even if he succees, to enjoy the fruits of the dispute. Therefore he
wish to rectify the flaws which are already in record.

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2) Disputant is aware that because of this dispute opponents are the sufferer and may prays for cost of litigation.
Disputant has no objection to allow this application, with permission to file a fresh dispute, subject to minimum
cost to be paid to the Opponent.

3) It is therefore prayed that

a) Application be allowed and dispute be withdrawn with permission to file a fresh.
b) Necessary Court fees and ABN deposits fees be refunded to the Disputant.

___________________
Signature
Place : Mumbai
Date : ___/___/2007

VERIFICATION (As Mentioned in 1.3)

(9) (APPLICATION FOR COMMISSION TO EXAMINE WITNESS)

IN THE CO-OPERATIVE COURT, AT MUMBAI

Miscellaneous / Interlocutory Application No. _____ / 2007
In
ABN / Case / No. _____ / 2007
Mr. A. B. C. .....Disputant
V/s
X. Y. Z. Society .....Opponent

APPLICATION FOR COMMISSION TO EXAMINE WITNESS

1) For the reasons stated in accompanied affidavit Disputant prays that Hon. Court may be pleased to appoint a
commisioner to examine Mr. D of Goa, a witness on the side of Disputant and to pass such other orders that
this Hon. Court deems fit and proper in the circumstances of the case.
2) The Disputant has filed Case No. ___________ on dated __________ . The disputants case is against Oppo-
nent on the basis of promisary note and agreement of sale. The Opponent is contending in his written statement
that the pro-note and agreement of sale are forged one. The burder is upon the Disputant to prove the suit
transaction. One of the attester on their pro-note and the agreement is no more. Other attester, having knowl-
edge of execution of both the documents, is a old person of 78 years and is bed wriden with paralytic attack. He
cannot move out of bed. Doctor’s certificate to this effect would go to show the inability of Mr. D. This witness is
a retired man and living at his native place in Ahmedabad city. His evidence is very much essential to prove the
case of the Disputant. As he is not in a position to move out of bed, it is just necessary in the interest of justice
to appoint a Court commissioner to record his evidence.

3) The Disputant is ready to bear expenses of Commission, if ordered by this Hon. Court.

4) It is therefore prayed that

a) Application be allowed
b) Mr. D be allowed to be examine as witness of the Disputant through Court commissioner.

________________
Signature

Place : Mumbai
Date : ___/___/2007

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VERIFICATION (As Mentioned in 1.3)

Note:- 1) Sometimes Court asks for the names of advocate to be appointed as the Court commissioner to examine the
witness. It would be better to suggest the names of advocate practicing on the Co-operative side or civil side. It is not
desirable to appoint an advocate who has no knowledge of the special Courts such as Co-operative Courts. An
advocate mainly practicing on taxation may not be best on criminal side so also an advocate mainly practicing on
criminal side may not be good enough to practice on civil side. It is not that the advocates are not competent but it
would be better to get the advocate appointed having sufficient knowledge of the special enactment under which the
commision is to be executed.

(10) (APPLICATION FOR APPOINTMENT OF COURT COMMISSIONER TO INSPECT THE DISPUTE LOCALITY/
FOR ATTACHED AND SALE OF THE PROPERTY/TO EXAMINE THE ACCOUNTS etc. )

IN THE CO-OPERATIVE COURT, AT MUMBAI

Miscellaneous / Interlocutory Application No. _____ / 2007
In
ABN / Case / No. _____ / 2007
Mr. A. B. C. .....Disputant
V/s
X. Y. Z. Society .....Opponent

APPLICATION FOR APPOINTMENT OF COURT COMMISSIONER

TO INSPECT THE DISPUTE LOCALITY/ FOR ATTACHED AND SALE OF THE PROPERTY/ TO
EXAMINE THE ACCOUNTS etc.

The draft shown earlier with some minor changes can be used for the purpose of above appointments.

________________
Signature

Place : Mumbai
Date : ___/___/2007

VERIFICATION (As Mentioned in 1.3)

(11) (APPLICATION FOR APPOINTMENT OF COURT RECEIVER)

IN THE CO-OPERATIVE COURT _______, AT MUMBAI

Miscellaneous / Interlocutory Application No. _____ / 2007
In
ABN / Case / No. _____ / 2007
Mr. A. B. C. .....Disputant
V/s
X. Y. Z. Society .....Opponent

APPLICATION FOR APPOINTMENT OF COURT RECEIVER DISPUTANT BEG TO SUBMIT AS UNDER

1) Disputant has filed this case as a member of Opponent Society. Disputant has a flat in the Opponent Society
bearing no. ______ .

2) Disputant came to know that Registrar has issued some notices to the Managing Committee members of
Opponent Society for mismanagement, misfeasance, misapplication of funds, misappropriation of funds etc.

3) Disputant has to recover the possession of the dispute flat from the Society which is now ready for handing over
of the possession. The opponents are trying to avoid handing over of possession to the Disputant on the false
pretext.

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4) Disputant has very good case against Opponent. He has paid all the contribution to allow him to enter and
become the member and allottee of flat bearing no. _________ in the Opponent Society. But the officers of the
Society are harassing him. Disputant also came to know that other members are being also harassed at the
hands of officers of the Society. Disputant apprehend that the Opponent may dispute of his property. Disputant
is sure that there is no justifiable reason available to the Opponent Society against him but due to some like
minded people in the Society the Disputant has reason to believe that they may dispose off his property. Unless
the property is not given in the hands of the receiver it would not be possible to Disputant to avail the proofs of
judgment, even if passed in his favour.

5) The Disputant is ready to bear the expenses of receiver, at present.

6) It is therefore prayed that

a) Application be allowed
b) Mr. DEF be appointed as Court receiver to manage the suit property.
c) Cost be awarded
d) Any other order which Court deem fit be granted.
_________________
Signature
Place : Mumbai
Date : ___/___/2007

VERIFICATION (As Mentioned in 1.3)

(12) (APPLICATION FOR ATTACHMENT BEFORE JUDGMENT AND AWARD)

IN THE CO-OPERATIVE COURT, AT MUMBAI

Miscellaneous / Interlocutory Application No. _____ / 2007
In
ABN / Case / No. _____ / 2007
Mr. A. B. C.
.....Disputant
V/s
X. Y. Z. Society .....Opponent No.1
D. E. F. Society .....Opponent No. 2

APPLICATION FOR ATTACHMENT BEFORE JUDGMENT AND AWARD

DISPUTANT BEG TO SUBMIT AS UNDER

1) For the reasons stated in the accompanied affidavit it is prayed that this Hon. Court may be pleased to pass an
order directing the Opponent to furnish the Disputant the schedule property as security for the dispute amount
and for attachment of schedule property before the judgment, in case if he fails to furnish security and for such
other orders that this Hon. Court deem fit and proper in the circumstances of the petition.

2) Disputant is a member of Opponent no 2 Society so also the Opponent No. 1.

3) The Disputant is acquainted with the facts and circumstances of the case. Disputant filed make dispute against
Opponent No. 1 for the recovery of suit amount due under the promissory note executed by him alongwith
interest. The Opponent No. 1 was to pay Society Rs. 10,000/- as maintenance charges of his flat. He was a
persistent defaulter. The Opponent No. 2 Society was about to expel him from the Membership so also evicition
from his flat. The Opponent No. 1 approach the Disputant alongwith the secretary of Opponent no. 2 Society for
some financial help. On the assurance of secretary of Opponent No. 2 the Disputant gave Rs.10,000/- to

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Opponent No. 1 to pay his dues of Opponent No. 2 Society. Society also consented for the same. But after the
payment is made neither Opponent No. 1 cared to repay the amount of Disputant nor secretary or anybody on
behalf of Society pressurized Opponent No. 1 to repay the amount of Disputant. Hence the main dispute is for
recovery of the Rs.10,000/-.

4) Disputant came to know that the Opponent No. 2 has applied for sale and transfer of his flat to a third party.
Disputant has reason to believe that the secretary of Society in collusion may help Opponent No. 1 to dispose
off the property shown in the schedule. The Opponent No. 1 is with an intention to evade the payment of
Disputant and to delay the judgment and Award that may be passed against him has attempted the elimination
of the property. If he succees in his attempts disputants will suffer great loss. It will be difficult for Disputant to
recover his amount. Hence it is just a necessary to order Respondent No. 1 to furnish security to the extent of
suit claim and in case he fials to furnish the security to attach the property shown in schedule before judgment
and Award.

5) It is therefore prayed that

a) Application be allowed
b) Attachment order as prayed for against Opponent No. 1 be issued against his property
c) Prohibitory orders be issued against both the opponents.
e) Any other order which Court deem fit be granted.
_________________
Signature

Place : Mumbai
Date : ___/___/2007

VERIFICATION (As Mentioned in 1.3)

(13) (APPLICATION FOR TEMPORARY, PROHIBITORY OR MANDATORY INJUNCTION)

IN THE CO-OPERATIVE COURT, AT MUMBAI

Miscellaneous / Interlocutory Application No. _____ / 2007
In
ABN / Case / No. _____ / 2007
Mr. A. B. C. .....Disputant
V/s
X. Y. Z. Society .....Opponent No. 1
D. E. F. Society .....Opponent No. 2

APPLICATION FOR TEMPORARY, PROHIBITORY OR MANDATORY INJUNCTION

DISPUTANT BEG TO SUBMIT AS UNDER

1) Disputant is the member of Opponent no. 2 Society. Opponent No. 1 is also member bearing flat no. _____ .
Society has alloted Opponent No. 1 a closed garage on the ground floor of the Society. The garage is meant for
parking of the car but the Opponent No. 1 is misusing the closed garage for running a grinding machine.

2) The flat of Disputant is on the first floor just above the garage of the Opponent No. 1. He was earlier using the
garage for car parking but recently with the help of officers of the Opponent of the Society he has started new
business of grinding machine. The Society is established for residential purpose. No commercial activities are
permissible. Opponent No. 1 has changed the user of his garage. There is a noise pollution throughout the day
and it has become very difficult to have sound sleep to all the family members of Disputant. The Opponent No.
1 is also running the grinding machine even at night hours so this has become impossible to family members of
Disputant to stay peacefully in the vicinity of Opponent no. 2 Society.

3) The Opponent No. 1 has not only violated Bye-Laws of the Society but he has no permission from Municipal
authorities for the same. The Opponent No. 1 is running the machine which is causing great nuisance and
inconvenience to Disputant and his family members. The Disputant requested on number of occasions not to

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run atleast in the night hours the grinding machine. But Opponent No. 1 did not heed to the request. Hence the
main dispute has been filed.

4) The pleading in the main dispute be treated pleading for the present application. In view of nuisance created by
Opponent No. 1 it is just a necessary to pass interim orders by way of injunction restraining opponents from
running his grinding machine during night hours pending the disposal of the dispute. Otherwise it will caused
great inconvenience to Disputant and his family members. It is also likely to affect the health as the Disputant
is not keeping well.

5) Disputant being a member and has paid all the dues of the Society is entitled to have peaceful life in the Society.
He has a primafacie case against opponents. The balance of inconvenience is in his favour. No loss is likely to
be caused to the opponents. Hence temporary injunction is a must.

6) It is therefore prayed that

a) Application be allowed
b) Opponent No. 1 be restrained by passing a temporary injunction against him from running the grinding
machine, until further orders of this Court.
c) Opponent no. 2 be restrained from allowing Opponent No. 1 to run the grinding machine in the Society.
d) Cost be awarded
e) Any other order which Court deem fit be granted.

Place : Mumbai
Date : ___/___/2007

VERIFICATION (As Mentioned in 1.3)

Notes:-
1) Dispute for injunction and temporary injunction petitions constitute a major part of Co-operative litigation in the
state of Maharashtra. Temporary injunction can be asked for in number of cases including personal inconve-
nience, nuisance, property rights, trade such as dairy, distillery, sugar, housing, banking, spinning, fishing and
other modes of Co-operative movements in the state of Maharashtra. But utmost care is to be taken to establish
a prima-fecie case, balance of convenience in the favour of party demanding the relief and irreparable loss to him
if injunction prayed for is not granted.

2) Mandatory injunction also can be asked for under the same provisions of law directing the opposite party to do
or perform certain things or act. The party can press for certain positive acts to be done by the Opponent those
are called the mandatory directions to the opposite party. When such acts of positive nature are essential to
avoid the aims of justice be defeated the party concern may ask for mandatory orders from the Court. Restora-
tion of electricity, restoration of water supply are some of the mandatory directions to be given by the Court.

37.L Specimen Prayer Clauses

The prayer clause to be drafted in the dispute to be filed in a Co-operative Court u/s. 91.

A) DECLARATION OF DEFAULT.
In case of dispute for declaration and injunction the party must pray firstly declaratory relief such as -
a) It be declared Mr. ________________ is a defaulter of the Disputant Society. Or in case of disqualifica-
tion under any section it be prayed that the Opponent is a defaulter and the Opponent be declared as a
defaulter.
(b) It be declared that the Opponent has defaulted or misappropriated a sum of Rs. _________ of the Dispu-
tant Society.
(c) It be ordered that the Opponent should pay to the Disputant Society Rs. ___________ with cost of the

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dispute and future interest on the sum of Rs. ________ from ___________ (the date of calculation or date
of filing) till _________ (the date of realization of claim amount).
(d) The Court to grant any other relief which the Court deemed fit for in the interest of justice.

B) SIMPLE MONEY CLAIM.

In case of simple money claims, in case of more than 1 Opponent, the prayer clause must be -
(a) It is prayed that all Opponents are jointly and severally liable to pay to the Disputant Society or the Bank
Rs. ______________ with cost and interest thereon from ________ till _____________ (till the date of
realization.

C) ATTACHMENT BEFORE AWARD.

In case of the property under attachment before Award or if the property is mortgaged-
(a) It is therefore prayed that the property ordered under the Attachment of Award be allowed to be disposed
off by sale or auction or by any other means for the realization of the claim.

D) APPOINTMENT OF COURT COMMISSIONER OR RECEIVER.

In case Commissioner is appointed or Court Receiver is appointed, there must be specific prayer to this effect.
(a) The Commissioner or Receiver be ordered to sell out the property for release of claim and he be specifi-
cally ordered to refund the amount in case excess received after auction sale of hypothecated or mort-
gaged property.
(b) Order for payment of remuneration of Commissioner or Receiver be asked for by the Order of the Court.
(c) Any other ancillary prayer or any other relief as the Hon’ble Court deem fit.

E) DISPUTE FOR RECOVERY OF DAMAGES/SEEPAGE OF LEAKAGE ETC.

In case of suit for damages / stopping of leakage etc.
(a) It is prayed that the Opponent has caused and causing nuisance to the property of the Society including
tenements Member Shri ________________
(b) It be further declared that the leakage or damage to the property of the Society is due to the negligence
of the Opponents.
(c) It be prayed that the Opponents to stop leakage of the suit premises either by himself or through the help
of Court Receiver, Commissioner, Structural Engineer or any competent Architect.
(d) It be declared that cost of leakage repair is to be borne by the Opponents.
(e) If leakage or repairs are done by the Disputant himself or the Society and if it is established that it is due
to the negligence of a particular person, then he be ordered to make good loss of the Society by ordering
repayment of such amount with cost and future interest from the said person to the Disputant Society or
any other Member aggrieved by the top.
(f) In case of leakage and damages the party may pray for extra damages excluding the charges paid for
stopping of leakage. The prayer must be that the Opponents should pay to the Disputant Rs. __________
as a damage for the act of negligence .

F) ENCROACHMENT ON THE OPEN SPACE.

(i) It be declared that the Open space belongs to the Disputant Society.
(ii) It be declared that the Opponent encroached upon the open space of the Disputant Society.
(iii) The Opponent be ordered to remove the encroachment within a period of One month (the period is to be
mentioned) failing which would entail the Deponent to recover per day damages at Rs. ___________/-
from ________ till the encroachment is removed completely.
(iv) The Opponent to bear cost of removal of encroachment.
(v) The Opponent to pay cost of the dispute to the Disputant and bear his own
(vi) In addition for the act of negligence also damages can be prayed for and there must be specific prayer
regarding damages as discussed earlier.

G) CAR PARKING.
Same type of prayers to be drafted in respect of dispute regarding car parking. Specific prayers are as
under :
(a) It be declared that car parking space belongs to the Society.
(b) The Opponent has no right to encroach upon the car parking
(c) In case of individual prayer - It be declared that the Opponent is entitled to have a car parking in the

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premises of the Society.

(d) It be declared that the Opponent is misusing the car parking other than the purpose it is allotted.
(e) The Opponent be restrained by a prohibitory order not to use the car parking space for any purpose other
than it is allotted.
In case of closed car parking and if it is being utilized for any commercial purpose there must be a prayer
to that effect –
(a) It be declared that closed car parking belongs to the Society and the Opponent is misusing the same for
the purpose other than car parking.
(b) It be declared that the Opponent has no right to misuse the car parking for the purpose of godown or any
other purpose WITHOUT THE WRITTEN CONSENT OF THE SOCIETY.
(c) The Opponent be ordered to pay car parking charges or car parking maintenance of Rs. ___________
with cost and interest .

Note :It is to be noted here that the Society through its General Body Meeting can minimize the area of car parking so
as to accommodate larger size of Members in the Society premises. There are number of societies which has
space of car parking area more than what is required. Generally car parking area is for 4 wheelers i.e. light
weight vehicles excluding truck or bigger sizes vehicles. Car parking means exact car parking being used by
the residents for their personal use . In case of a tempo type vehicle are to be parked and if the premises are
given earlier, then it is to be rectified by the General Body Meeting with special reasons thereof.
(1) Can the Society recover Deposit for car parking ?
(2) Can the Society charge differential rate for car parking for e.g. Rs. 100/- (2) Rs. 500/- (3) Rs. 1000/-
likewise ?
(3) Can the Society restrict the size of car parking space used for Maruti, Mercedez Benz, Honda City
Accent etc.
(4) Can the Society restrain a member from bringing his car in the Society premises if he is a defaulter ?
(5) Can the Society disconnect cable TV, Intercom facilities of a defaulter
(6) What are the options to the Member if the Society has recovered exorbitant amount at the time of transfer
of flat.

H) EXCESS AMOUNT CHARGED AT TRANSFER OF TENEMENT.

Prayers in case of amount charged in excess by the Society at the time of transfer :
It is noted here that the Society has no Authority to charge excess amount from any Member in any
manner . So also excess amount if any charged at the time of transfer of tenement, flat, gala or any
industrial unit, the aggrieved person may claim refund of excess amount with interest too.
Prayers thereof must be –
(a) It be declared that the act of Opponent charging and recovering excess amount at the time of transfer of
tenement, gala, flat be declared illegal.
(b) The Opponent be ordered to pay to the Disputant refund of excess amount of Rs. __________ with cost
of the dispute and interest thereon at the rate of ____ % p.a. (prevailing market rate) from specific date
(from the date of Notice or from the filing of dispute) till the date of amount is paid in full.
(c) Any other relief which the Court deemed fit be granted in favour of the Opponents.

37.M About Expulsion of Members

Dispute cannot be filed, regarding expulsion of a Member maintainable u/s. 91 in a Co- operative Court. There
is a specific provision provided for relief against expulsion u/s. 35 all the formalities regarding expulsion are to be
fulfilled. The Forum is concerned Registrar.

However, a Resolution of Expulsion can only be challenged under section 91 but with specific prayers
because the Registrar is empowered to look into the act of expulsion. There cannot be a dispute in the declaration that
the expulsion is bad in law in a Co-operative Court but the Co-operative Court can declare the Resolution bad in law but
further declaration cannot be given. Therefore at the time of approaching the proper forum due pre caution is
required .

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The Society can take action of expulsion against any Member on the following grounds:-

(a) A Member who has been persistently defaulting payment of his dues to the Society, it include all main-
tenance charges or dues as decided by the General Body Meeting to be paid by every member.
= It needs to be emphasized that the way in which the matter is to be put up is most important. Just to
give some example if the office bearer of the Society states that Mr. ‘X’ is a defaulter, then there may be
claim from Mr. ‘X’ on the Society to defame / disrepute. However, the Society in our opinion has every
right to affix on the Notice Board a letter as under :

“Following are the defaulters of the Society who are herewith requested to pay their dues immediately “

Sr. No. Name of the Defaulter Flat No. Amount

For practical purpose the intention of the Society may be same but the office bearers of the Society
would be inconvenienced by using submission as mentioned above. However in our opinion defaulter
make statement as mentioned in para (b).
It needs to be emphasized that the Society should not make any mistake of affixing the name of defaulter
floorwise in the lift or such other prominent places. They may write the name of the defaulter only on the
Notice Board of the Society. However, if the Society’s office bearers are keen on affixing the written
names on the lift then they can affix the notice on the lift itself.

(b) A Member who has been failing to comply with the provisions of Bye-Laws regarding sale of his produces
through the Society particularly the farmers or manufacturers who are supposed to sell their crops or
goods through the Society, are bound to do it accordingly failure of which would entail the Disputant
Society to take action of expulsion against the said person or Member.

(c) In case of violation of any act rule or Bye-Laws in connection with his dealing with the Society . In case
certain obligations are placed on a Member to be formed by him and if he fails to do so while dealing with
the Society the Society has every right to expel the said Member.

(d) If in the opinion of the Managing Committee a Member has brought into disrepute position of the Society,
then he can be expelled. Dispute of the Society amounts to defamatory publication in newspaper,
magazine etc. Sometimes in case of Housing societies if a Member is violating by doing immoral
activities in his flat, it amounts to disrepute name of the Society. All the members claim to be defamed by
the act of such member. There are examples of using the flat for prostitutes or call girls which means
disrepute to the Society. Prohibited gambling also amounts to disreputing the name of the Society for
which action of expulsion can be held.

(e) If a member has done any act detrimental to the interest of the Society or proper working of the Society,
he can be expelled. Detrimental act though not defines specifically but it is the prudence of the Managing
Committee to decide the same.

(f) If a Member invites convicted criminal to his tenement, flat or create any act of goondaism, it is said to be
detrimental to the interest of the Society. If by the help of said bad element the Management is threat-
ened then it is treated that an obstacle in proper working of the Society and the Society may be at liberty
to take action against the concerned person.
(g) If it is in the opinion of the Managing Committee that the Member is doing business like that business of
the Society, then also on this ground the person concerned can be expelled (this is not applicable to a
housing Society), because it is against the interest of the Society.

(h) Before acting u/s. 35 of the expulsion of a Member Show cause notice must be given to the person
concerned with a copy thereof to the concerned Registrar. In case the Society feels that there is no
proper explanation to the show cause notice it may call for the General Body Meeting with the specific
subject and specific purpose of calling the said meeting for expulsion. He must be given an opportunity
of being heard. He must be called in the General Body Meeting specifically called for the purpose of
expulsion.

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(i) Resolution must be passed by a majority of not less than 3⁄4 of the Members entitled to vote and present
at the meeting held for the said purpose. After the Resolution is passed in the said General Body Meeting
it is to be forwarded to the concerned Registrar for approval. The Resolution cannot be implemented
unless it is approved by the concerned Registrar and after the approval of the Registrar the said expulsion
becomes final.

(j) There cannot be any re-admission of such a Member for a period of one year for the date of such
expulsion but the Registrar has got power to minimize the period of re-admission in case of special
circumstances.

37.N Specific Features of Co-operative Court

BELIEVE IT OR NOT ?
Under the Maharashtra Co-operative Societies Rules 1961 the presence of Advocate is the discretion of the
Co-operative Court. The Co-operative Court may refuse appearance of Power, Vakalatnama of any other Counsel and
/ or of any Advocate. The Advocates may have the right to appear in City Civil Court, but the Advocates do not have the
right to appear in the Co-operative Court, unless the Co-operative Court permits them to appear, they cannot appear in
the Co-operative Court.

Co-operative Court being a Special Court, it has got power to saddle the cost of Court Rule 77 (E) Sub -
Section 5. For the purpose of adjournment the Co-operative Court may saddle either of the party that the adjournment
cost to be paid to either side and to be credited in the Govt. Treasury by challan. The Provisions of Rule 77 E (5) are
reproduced hereunder:

RULE 77 E. (5):
The Registrar or the Court may not ordinarily grant more than two adjournments to each party to the dispute
at his request. The Registrar or the Court may, however, at his or its discretion grant further adjournments on payment
of such costs to the other side and such fees to the Registrar or the Court as the case may be, may direct.

Being the Special Court, Co-operative Court can grant relief beyond pleading of the parties specifically u/s. 95 (4) of the
Maharashtra Co-operative Societies Act, 1960. The Provisions of Sec. 95 (4) of the MCS Act are reproduced hereunder :

95 (4) The Co-operative Court, the Registrar or the authorized person, as the case may be, may in order to
prevent the ends of justice being defeated make such interlocutory orders pending the decision in a dispute referred
to in Sub-Section (1) as may appear to be just and convenient.

DEFECTS IN CO-OPERATIVE LAW:

In a Co-operative Court except the President of India and the Governor of Maharashtra, any person can be
added as a party if they are having interest in the affairs of the Society and/or the property in dispute.

Co-operative Court may in order to prevent the end of justice being defeated may pass such interlocutory order
pending the decision in a dispute. Section 94 (3) (a) is reproduced hereunder :
Sec. 94 (3) (a) is reproduced hereunder :

If the Co-operative Court is satisfied that a person whether he be a Member of the Society or not has acquired
any interest in the property of a person who is a party to a dispute (it may order) that the person who has acquired the
interest in the property may join as a party to the dispute; and any decision that may be passed on the reference by
the Co-operative Court shall be binding on the party so joined, in the same manner as if he were an original party to the
dispute.

SOLUTION TO COMPLAINTS :
The Office bearers / Managing Committee Members of the Co-operative Societies are advised that they
should approach the office of the Dy. / Asst.. Registrar of Co-operative Societies. If their complaints are not sort out
satisfactorily, they have every right to approach The Dist. Dy. Registrar / Dist. Jt. Registrar. If inspite the same
complaints are not sorted out then on such occasions the Complainants should make it a point to address a letter to

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the Collector. The Complainant should also follow up their complaint with Lokshahi which is normally held on First
Monday of the month. The Collector heads the Committee consisting of Collector as well as Sr. Govt. Officers. The
Complainant should also write to approach the Office of the Chief Minister who holds Court in Mantralaya on First
Monday of every month. Lodging of complaints with Collector can be a big boon to the Complainant.
The Complaint should also write letter to :-
1) Commissioner for Corporation
2) Principle Secretary Corporation
3) Co-operation Minister
4) Chief Minister

HOW COMPLAINTANT SHOULD TAKE FOLLOW UP:-

Sr.No. Procedure
1. Write Letter To Dy.Registrar/ Asst. Registrar
2. Follow Up Reminder
3. Write Letter To District Deputy Registrar
4. Write Letter To Div.Jt. Registrar
5. Write Letter To Commissioner for Co-operation
6. Write Letter To Principle Secretary Co-operation
7. Write Letter To Collector
8. Write Letter To Co-operation Minister
9. Write Letter To Chief Minister

37.O Our Opinion

Maharashtra Co-operative Societies Act 1960 consists of 1967 Sections, 110 Rules and more than 18 types
of Bye-laws which are applicable to different types of Societies like Housing Society, Irrigation Society, Credit Society,
Salary Earners Society, Agricultural Products Society, Money Lenders Society, etc. On the face of it, it looks very
simple. But we would like to inform the members of the public that at large inspite of the fact that the Co-operative
Movement has been in existence for several decades, the Co-operative Societies Act is regularly being amended. In
fact at the most the amendments are made not for simplifying the laws but for complicating the laws.

New laws definitely look simple, but there are a numbers of instances where the solution may seem simple if
one does not follow the law or rather follow the law. Just to give an example, if a person is a defaulter in the Society,
the Society may take action against him and get some relief from the Court, but restrain him from parking his vehicles
or cutting the cable TV wire, etc. are more effective rather than approaching the Court of Law.

We would like to give another example. The Members of the Managing Committee must give Indemnity Bond
for acting as Managing Committee Members. In the first instance many members do not want to be the Managing
Committee Members, but the post of Secretary/Chairman/Treasurer or Managing Committee Members is literally
forced upon the member.
For a small offence, a person may be penalized but, the influential persons like Senior Politicians, etc. are
taking the Co-operative Society for a ride and the question comes to our mind is that for such people the laws are
meant to be ignored. The typical example of such flaws are as under:-

a) There is a Society of MLAs. To the best of our knowledge more than 50% of the members have violated the
terms and conditions by which the flats are allotted to them.
b) Some laws, rules and procedures are a failure for years and decades together without any implication of the
same. For example, the Application in the case of transfer of shares. Whenever a new person purchases flat,
he has to submit Application for Membership. The Application for Membership stipulates that he has gone
through the Bye-Laws of the Society. The reality is that even the Managing Committee Members have not
gone through the Bye-Laws of the Society.

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c) The new Bye-laws stipulate that structural audit has to be done by Structural Engineers. The earlier Bye-Laws
mentioned that it should be done by Architect. In this age of computerization, the above said defects have
been rectified. Inspite of the fact that the Bye-Laws have been amended as far back as 2001. In the year of
computerization, though we are in the year 2007, the format of the report that is prepared by the Structural
Engineers has not been published yet.

ALTERNATIVE REMEDY FOR SETTLEMENT OF DISPUTE OUT SIDE THE COURT

In our opinion, looking into the No. of cases pending in different Co-operative Court alternative remedy is a
must. The Co-operative being the special Court have ample powers to direct the parties to come the certain amicable
settlement in our view the latest amendment to civil procedure Court, particularly insertion of section 89 is the best
alternative remedy available which is possible settlement way for resolving the disputes among the parties. We would
like to reproduce some of the portion of Section 89 of the Civil Procedure Court for the purpose of convenience

49 a [89. Settlement of disputes outside the Court-1] Where it appears to the Court that there exist elements
of a settlement which may be acceptable to the parties, the Court shall formulate the terms of settlement and give
them to the parties for their observations and after receiving the observations of the parties, the Court may reformulate
the terms of a possible settlement and refer the same for
a) Arbitration;
b) Conciliation;
c) Judicial settlement including settlement through Lok Adalat; or
d) Mediation

In our opinion sub- clause (1) (d) - mediation has got utmost importance in the near future time to come. There
was seminar in the High Court of Bombay Bench recently.

The eminent jurist & Judges from the States of America opine on this remedy to over come the heavy burden
of the judiciary in India. In our opinion section 89 Sub-Section (1) (d) mediation can only help reduce the burden of the
Courts. The Co-operative Courts being the special Court can very well make use of this section to resolve the disputes
by independent different method of mediation.

The object of newly inserted S.89 Sub-Section (1) (d) is obviously to promote alternative methods of dispute
Resolution., However, this section does not indicate as to whether the reference by the Court to the alternative method
is discretionary or mandatory nor does the section set out the stage for such reference. Further, this section does not
provide as to whether the Court itself Su-moto should be required to frame, in case of mediator, several points of detail
may arise, e.g. who will be the mediator, what will be his jurisdiction, what will be the venue, what will be the mediator’s
fees, etc. Finally, this section is silent on the questions as to what will be the situation if the parties do not agree on
a solution given by mediator. But in our opinion appointment of qualified & competent mediator can solve all this minor
problems to meet out the ends of justice. Mediator can very well look into the situation cause of action, about financial
position parties or any other fact which parties may not bring it before the notice of the Court. Because of his personal
skill mediator can change the mind of the parties by telling them future consequences or effects of the judgements in
future. Unfortunately in our judicially parties are not given the understanding about the effect - consequence of the
judgment if passed against them. The mediator can very well bring it to the notice of the parties possibility of the
judgment to be delivered & effect of the same on the future of the party. Therefore in our opinion section 89 Sub-Section
(1) (d) is the best possible alternative remedy available to settle the disputes outside the Court.

37.P R e g a r d i n g P e r i o d o f L i m i t a t i o n

1) Law of Limitation is applicable to Co-operative Societies.

The Law of Limitation applicable to dispute claims relating to Co-operative Societies in the State of Maharashtra.
There is a specific Section 92 incorporated in the Maharashtra Co-operative Societies Act 1960 for the
purpose of Limitation. The Legislators have given a good thought on the point of Limitation, because Co-
operative Society is an Institute run by the Members for the betterment by themselves. Some lapses or
negligence cannot be overlooked. Therefore under the special enactment of 1960 special provision has been
laid down u/s. 92. The clauses referred in section 92 sub - clause A 2 (d) are only to be taken into account
for the presentation before proper Authority. It will not be out of way to mention here that for the remaining
cause of action, Commission or omission the provisions of Limitation Act 1963 are made applicable. There-

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fore due precaution is necessary while presenting a dispute before the Co-operative Court and/or before any
proper Authority empowered by the statute for the said purpose. The period of Limitation to be counted as
under :

A) When the dispute related to recovery of money, interest due to the Society by a Member thereof be com-
puted from the date such Member dies or ceased to be a Member of the Society. For this purpose the period
of Limitation is 6 years which is to be computed from the date on which the concerned Member dies or
ceases to be the Member.

B) When the dispute is between the Society or its Committee, past Committee, any past or present Officer or
agent, servants or Nominee, heirs or legal representative of a deceased Officer, deceased agent or deceased
servants of the Society, or a Member or past Member or Nominee, heir or legal representative of the Society
Member, and when the said dispute related to any act or omission on the part of either party to the dispute,
then the period of Limitation is 6 years which is to be computed from the date of which act or omission with
regard to which the said dispute arose and took place. Therefore it can be said that for any act of omission
or for any Commission the period of Limitation is 6 years. The person aggrieved must take due care to
present his grievances by way of a dispute before the Co-operative Court u/s. 91 before the period of expiry
of 6 months.

NOTE : If a member ceases to be the Member and if he is readmitted in the Society, the readmission cannot
cure the lacuna already took place. For the period in which the concerned Member was no more a Member
of the Society by virtue of his cessation for that period of cause of action, the period of Limitation is only 6
months.

C) Many disputes in respect of any matter touching the constitution, management of business of the Society or
its business has been ordered to be wounded up u/s. 102, or in respect of which a Nominated Committee or
an Administrator has been appointed u/s. 77 (A) or 78, then in that case the period of Limitation is again 6
years, to be computed from the date of the order issued u/s. 102 section 77 (A) or 78 (A) by the concerned
Authority, Officer or concerned Registrar. So in case of any cause of action u/s. 102 77 (A) & 78 (A) the
period of Limitation is only 6 years. An aggrieved person must be careful in challenging the action within 6
years from the date of issuing of the said order.

D) When the dispute is in respect of an election of Managing Committee or office bearers of the Society, then
election dispute has to be filed within a period of 2 months from the date of declaration of the result of the
election.

The Co-operative Movement has got some importance because Co-operative Institute is nothing but a small
democracy set up. The Members elect their representative to form the Managing Committee. In case of any
grievances either by a Member or a contesting candidate defeated or winner, he has the right to challenge
the entire election before the Co-operative Court u/s. 91, but within a period of 2 months from the date of
declaration of the result of the said election by the Electoral Officer.

NOTE : At the time of drafting the Election Petition or any dispute under the foregoing section particularly
sub clause A & B of section 92, the Disputant must plead in his dispute about the period of Limitation. He
must mention in the dispute application as to how his dispute is within Limitation. He has to give cause of
action and the date of presentation of the dispute. Unless these two requirements are not complied with the
Court should not register the dispute because it is vital importance at the time of presentation of the dispute
u/s. 91.

Except as mentioned above in sub clause (A) to (D) of Section 92 of the Maharashtra Co-operative Societies
Act 1960, all other problems dispute may be treated as dispute or suit as if they are filed in City Civil Court
and shall be covered and regulated by the provisions of Limitation Act 1963.

Under the Maharashtra Co-operative Societies Act 1960 the Legislators has given another discretionary
power to the Court to entertain the dispute even after expiry of Limitation period. The Co-operative Court may
admit a dispute even after expiry of Limitation period if the person concerned, Disputant, Applicant satisfies

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Chapter - 37 Co-operative Court Related Matters

the Co-operative Court that he has sufficient reasons or cause for not referring the dispute within such period.
The person concerned has to satisfy the Co-operative Court that circumstance were in such a way was
unable for his to refer the dispute within such period. The burden is on the said person to satisfy that
justifiable reasons and sufficient cause for not referring the dispute within such period.

There are number of examples in which the Court have used their discretion in case of illness grant may vary
from person to person but it is obligatory on the part of Disputant, Applicant to satisfy the Co-operative Court
about his inability and also to show before the Court that circumstances were beyond his control to refer the
dispute within such period. If such reasonable and sufficient cause is put, generally Co-operative Court uses
their discretion to entertain such dispute even after expiry of period of Limitation. At times the Applicant,
Disputant has to show and explain day to day delay for such matter.

It is also to be noted that the “Application for Condonation of Delay” is a must to a person, Applicant,
Disputant if wish to seek remedy or file discretionary powers of Co-operative Court, he must apply with all
reasonable ground justifiable causes by a separate Application for Condonation of Delay. The Court is
expected to deal with it on top priority the application for Condonation of Delay, because the entire matter is
dependent on the decision of this delay for Condonation of Limitation. It is expected on the part of the
Applicant, Disputant to try to explain exact days of delay in not filing the dispute within such period.

NOTE : In the case of Co-operative Court pleased to pass said order and in case of dispute so admitted shall
be a dispute which cannot be or would not be barred on the ground that the period of Limitation had expired.
Therefore this discretionary power is to be used judiciary by all the Co-operative Courts and at the same time
it is obligatory on the part of on the part of parties to bring to the notice of the Court sufficient and reasonable
cause.

We have said earlier that the Legislators have taken due care of the Co-operative Movement in the State of
Maharashtra. Being an Institute there are chances misguiding certain facts. There may be certain changes
in the affairs changes in the affairs of the Society. Therefore the Legislators have rightly executed the period
of Limitation for cause of action against the Member existing. So long as a person is a Member, there cannot
be any period of Limitation for his act or omission towards the Society. The Society can file a suit against the
Member for any act of omission or for any cause of action so long as a he is a Member. The period of
Limitation beings the day on which he ceased to be a Member of the said Society. This view has been
introduced with an intention not to allow any Member to take disadvantage of Co-operative Movement in the
State of Maharashtra. So long as a person is a Member, the Society has every right to challenge the at of the
Member, irrespective of any contrary provisions. Therefore, there is no period of Limitation against the Mem-
ber of the Society.

37.Q Approach of the Opponent, if the Managing Committee Members have committed fraud.

The Managing Committee Members, office bearers, Officers of a Co-operative Society are expected to work
prudently with due diligent for the betterment of all. It is the duty of all the Managing Committee Members,
office bearers, officers of the Society to see the well being of all the Members and concerned persons but
sorry to say, there are hundreds of instances in the State of Maharashtra which denotes that huge Managing
Committee Members have committed act of misappropriation of fund in their respective regions.

If we look into the cases filed before the Co-operative Court in the State of Maharashtra, we will find that a
large number of Managing Committee Members are involved in misrepresenting, misapplication, misappro-
priation of funds. Sometimes their acts may not be for their personal gains but it is definitely detrimental to
the interest of the Society. Every Managing Committee Member, office bearer, office of the Society is ex-
pected to handle the cash, fund in such a manner so as to enable all to achieve their aims and objects of the
Society. In the Bye-Laws of the Society aims and objects are shown. But while acting with such aims and
objects it is noticed that some bad elements under the guise of Managing Committee Member have manipu-
lated the records for their personal gains. A number of Managing Committee Members indulged themselves
in such activities which are detrimental to the interest of the Society.

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 Chapter-37 Co-operative Court Related Matters

The Managing Committee Members, office bearers, officers are Trustees of the funds of the Society and they
are care taker of the funds of the Society. Therefore any act of misappropriation on their part amounts to civil
breach of trust and criminal breach of trust, if misappropriation of fraud is by manipulating or fabricating the
record. Every Member has got every right to challenge the act of such Managing Committee Member. He
has every right to bring the act of misappropriation before the concerned Legislators who is competent to
deal with such activities.

If the Member has got concrete evidence then he can approach the Registrar and ask him to take action u/
s. 83 to 88 for recovery of the said misappropriated amount from the said Managing Committee Member. It
is to be noted here that the Managing Committee Member is the custodian for the funds of the Society.
Therefore he is also liable for criminal prosecution for which sufficient evidence is required. A Member can
move before the Competent Court of law if he has sufficient evidence against such wrong doers Managing
Committee Member. There are instances wherein the Managing Committee Members in collision do not
decide to take any action. In that case aggrieved Member can definitely knock the door of the Court or the
concerned Registrar to teach a lesson to every wrong doer of the Managing Committee Members.

If a Member is having sufficient information and evidences then he can approach the Registrar to take legal
action against the said person. The Registrar can appoint an Enquiry Officer u/s. 83 or he himself can make
an enquiry. The Registrar can Suo Moto order reassessment of audit for the said period in which misappro-
priation or fraud took place. The Auditor himself is a competent person to lodge a criminal complaint against
the said Managing Committee Member for violation of the Bye-Laws of the Society and for misappropriation
of the fund of the Society. At the same time the said Enquiry Officer or Auditor can file a dispute u/s. 91 of the
Maharashtra Co-operative Societies Act 1960. The Co-operative Court is the only Competent Authority to
pass an Award for seizure of the misappropriated property and/or recover the misappropriated fund from the
said wrong doer person. Therefore it is crystal clear that every Member has a right to challenge the act of
misappropriation or act of fraud committed by any Managing Committee Member in the Society.

37.R Initiating action against the Managing Committee Members u/s. 83 and/or 88 of the MCS Act 1960.

As state earlier, the Society is democratic set up and there are likelihood of some bad elements who are
bend upon to defeat the aims and objects of the Society. There might be some financial lacunas, misappro-
priation, fraud, wrongful acts, loss, wrongful gains in running the Society. The Registrar of Co-operative
Societies is empowered u/s. 83 and/or 88 to recover from the said wrong doer Managing Committee Member
the amount or loss caused to the Society.

Under Section 83 the Registrar is empowered to hold an enquiry either by himself or through any competent
person appointed by him. He can, of his own motion or on the obligation of 1/3rd Members of the Society,
make an enquiry into the constitution working and financial condition of the Society. He has every right to
see that funds of the Society are properly utilized by the Managing Committee Members.

In case the application is by the Society then the Registrar may urge the Applicant Society to deposit with
him such sum or money as he may determine towards the cost of the enquiry. He may refund the deposited
amount back to the Applicant if the allegations made in the application are substantially proved correct at the
enquiry. He can order recovery of the said amount from the person concerned, those responsible for financial
loss to the Society. The Registrar has also a right to ask for said cost from the Applicant in case the
allegations are found false and fictitious.
The Registrar is further empowered to order cost to be borne by State Government in case the allegations
are not proved but for want of bonafied evidence to clear doubt. If the allegations are proved as false, fictitious
and malicious but the amount could not be ascertained then in that case the Registrar may order cost to be
borne by the State Government.

The Registrar has also power to levy penalty and such penalty can be recovered even through an Executive
Magistrate having jurisdiction to do so. Such enquiry could be even from an Enquiry Officer to whom it is
entrusted earlier. In case the Registrar is satisfied that the enquiry Officer is not doing the work properly or
if he has any complaint or if he has reasons to believe that the said Enquiry Officer may not be able to

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Chapter - 37 Co-operative Court Related Matters

complete the enquiry properly, then he can change the said enquiry Officer and reappoint any other person
in his place. The Officer appointed u/s. 83 has every power to inspect the books of the Society.

If it is brought to the notice that there is misappropriation of funds or any fraud has been committed by a
Managing Committee Member, then he has every right u/s. 88 to pass an order to recover the said amount
from the concerned Member. The order u/s. 88 is binding and the said amount can be recovered from the
person concerned.

Before passing an order u/s. 88 the Registrar is required to give full opportunity to the person concerned
before passing of such order. The principle of natural justice must be followed. A show cause notice must
have been given to such a person against whom the order is likely to be passed u/s. 88. It is expected on the
part of the Registrar to take all precautions to enable the concerned Managing Committee Member to submit
his say at the enquiry to be held u/s. 83 to 88 of the Maharashtra Co-operative Societies Act 1960.

Ha Ha Ha.
1. Do you agree that the Lok Ayukta is a watch dog which neither bites or bark?

2. About 87 staff members of the Lok Ayukta Office are paid a sum of Rs. 1,28,00,000/-
(Rupees One Crore Twenty Eight Lakhs Only) a year in salary.

3. About 14,000 complaints were received by the office of the Lok Ayukta during 2005 and
2006.

4. Only in four grievance cases the Office of the Lok Ayukta has written to the Competent
authority recommending a remedy. In two other complaints the office of the Lok Ayukta has
written to the public servant against whom allegations were made to get his side of the
story.

5. No competent authority has ever written back to the Lok Ayukta about any proposed action
in the last two years.

6. As regards sale of flats constructed on Government land by Politicians the Lok Ayukta ruled
that it was a policy matter.

7. Section 12, Sub-section 6 and Section 12, Sub-section 7 of the Lok Ayukta Act,
stipulates that Annual Report has to be submitted by the Lok Ayukta to the Governor
and State Legislature Assembly. No such report has been submitted for the years
2004, 2005 and 2006. In addition to the salary of Rs. 1,28,00,000/- (Rupees One
Crore Twenty Eight Lakhs Only) each year the office of the Lok Ayukta gets about Rs.
3,00,000/- (Rupees Three Lakhs Only) for traveling expenses, Rs. 6,30,000/-
(Rupees Six Lakhs Thirty Thousand Only) for office expenses, Rs. 2,00,000/-
(Rupees Two Lakhs Only) for petrol oil lubricants, Rs. 26,000/- (Rupees Twenty Six
Thousand Only) for hospitality and Rs. 51,000/- (Rupees Fifty One Thousand Only)
for computers.

8. Lets hope in the year 2007 the Lok Auykta’s office becomes a watch dog which bites and
bark.

676 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

CHAPTER 38

TRANSFER OF FLAT MAHARASHTRA CO-OPERATIVE SOCIETIES ACT, 1960

PRECAUTIONS TO BE TAKEN BY FLAT PURCHASER

38.1A. TRANSFER OF RESIDENTIAL FLAT.

1. When a person wants to purchase a flat he should first have a clear cut idea of his requirement, his budget. If he
is specific with regards to the idea i.e. 2-bedroom flat, 3-bedroom flat locality then he can narrow down his
search. While going to meet the broker he should insist upon the broker to show him at least two-three flats so
that at one visit he can make maximum use of the time. As far as possible, one should avoid the ground floor flat
and the flat on the topmost floor. The reasons for avoiding the flat on the ground floor is there will be a bit more
noise as well as nuisance aspect. The top most floor should be avoided as this will result in leakage at one point
of time or another.

2. While purchasing a flat, emphasis has to be given on the type of property i.e. (a) free hold property, (b) leasehold
property. In case of leasehold property after the period of lease is over one may have to pay exorbitant amounts.
One should also avoid properties which are situated on BPT land, Collector’s land or have certain negative
covenants. The reasons for the same is in the event of there being a negative covenant then to a certain extent,
the flat purchaser is at the mercy of the owner of the property. There are certain types of negative covenants,
which are illustrated with example.

PROPERTY SITUATED ON BPT LAND

BPT Authorities have enhanced the lease rent substantially. In fact whenever new transfers are taking
place, it is the policy of the BPT to execute the document for a lease period not exceeding five years. At
that point of time depending on the judgement given by the Supreme Court the position of the
lessee would be known.

PROPERTY SITUATED ON COLLECTOR’S LAND (B-1 CATEGORY)

Collectors have right to recover upto 50 % of the difference in the sale and purchase price, if the property
is on Collector’s land. This amount has to be paid every time the property is being transferred. A s
f a r a s possible purchase of such types of property may be avoided. For residential premises amount
upto Rs. 500/- (Rupees Five Hundred Only) and for commercial premises amount upto
Rs. 1,500/- (Rupees One Thousand Five Hundred Only) per Sq. Feet Carpet area can be demanded
by Collector as on date. This amount may also be increased by the Collector. Collectors have in some
cases even sealed the premises to recover the revenue.

3. Now let us analyze how a deal proceeds. First and foremost, the price of the property is negotiated. At that point
of time one should be specific as regards the hidden expenses that include transfer charges, deposit amounts
lying with society, brokerage to be paid, the furniture items that will be taken by the Transferor. One should
quote the price after arriving at a specific decision with regards to items of the abovesaid nature i.e. transfer
charges etc. Besides the abovesaid amount the purchaser has to pay the Stamp Duty as well as Registration
fee. In the event the earlier parties have not paid the Stamp Duty then that liability can also come upon the
purchaser. While negotiating the purchaser should insist that the earlier party should clear the earlier Stamp
Duty liability. It is further submitted that the earlier agreement should also be registered. In the event the earlier
agreements are registered then the title of the property would be more secured.

4. The prospective Purchaser should ensure that he sees the original agreement, original Share Certificate. He
should also ensure that the last bill of the Society is paid. Thereafter he should quote the prices. The purchaser
should also be specific and should ask the seller, if he has taken any bank loans or if there are any third party
claims. The prospective Purchaser should also see that the title of the seller is clear and marketable. If there are
specific instances with regards to defects in title then the same should be cleared first. This is particularly true if
the member is claiming right as a nominee. Nominee is merely a trustee of the property. Nominee does not get the
ownership rights of the property. The purchaser may also take the help of an advocate and issue a public notice in
local newspapers. It need to be emphasized that pursuant to the amendments and the provisions of Secutrization
Act if the banks have taken symbolic possession of the flat then the prospective Purchaser could be risking the
funds. One has to be extra cautious if the original agreement and/or the original Share Certificates are not traceable.

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Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

This is a transfer set for flat purchaser & flat seller.

SHORT FORM CONTENTS

FFF = Flat .No. (don’t type flat no.)
Ppp = PURCHASER (PLEASE WRITE SHRI/SMT./M/s)
Sss = SELLER (PLEASE WRITE SHRI/SMT./M/s.)
Padold = PURCHASER OLD ADDRESS
DDD = / /07. (DONT TYPE Dated OR THE MONTH)
Socsoc = SOCIETY’S FULL NAME (NOT TO TYPE Co-operative Housing
Society Ltd., (PLEASE DON’T TYPE ., AT THE END) (This should
be in Title case)
Sonameso = SOCIETY’S FULL NAME TYPE Co-operative Housing Society Ltd.,
(This should be in Title case. Please type .,)
Socadd SOCIETY’S FULL ADDRESS (PLEASE DON’T TYPE FULL STOP
AT THE END)
Seladd = SELLERS ADDRESS
OLD SELLER = NAME OF THE OLD SELLER/S
Eardatagg = EARLIER DATE OF AGREEMENT THROUGH WHICH THE
SELLER ACQUIRED THE RIGHTS IN THE FLAT
Fxyloor = .................(TO TYPE THE NUMBER OF FLOOR ON WHICH
THE FLAT IS SITUATED) ( DONT TYPE FLOOR)
SCSC = SHARE CERTIFICATE No. (whenever issued by the Society)
SC1 to SC2 = SHARES FROM TO
SCDTD = TYPE THE DATE OF ISSUING OF THE SHARE CERTIFICATE
Buarzea = BUILT UP AREA
Offadd = OFFICE ADDRESS OF THE PURCHASER
MONIN = MONTHLY INCOME (please type Rs. Also)
Oaccup = OCCUPATION OF THE PURCHASER
AGEXD = AGE OF THE PURCHASERS (DON’T TYPE YEARS)
MONTZH = MONTH IN WHICH THE AGREEMENT IS MADE
____ DATE OF AGREEMENT
PRIzCE = Rs. (PLEASE DON’T TYPE Rs.) (It has to be written in figures)
WOxxRDS = (Rupees) (HERE PLEASE DON’T TYPE Rupees ) (Don’t type
Only at the end)
Rgrgrg = Registration No. of Society in which flatto be transfered is situated
W1 = WITNESS 1
Wadd1 = WITNESS NO.1 ADDRESS
W2 = WITNESS 2.
Wadd2 = WITNESS NO. 2 ADDRESS

Note:- These short forms will be appearing herewith in the drafts.

678 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

(i) FULL PAYMENT COMPLETE TRANSFER SET.

FLAT NO. FFF

From:
PPP
Padold
DATE : DDD.

To,

The Hon. Secretary,

Sonameso
Socadd.

Sir,
Sub : Transfer of Flat No. FFF.
This is to inform you that I/we have purchased Flat No. FFF on the Fxyloor Floor from Sss. I/We herewith
submit the following documents to enable you to admit me/us as a member/s of the society.

SR. CONTENT BYE LAW * APPENDIX * PAGE

NO. NO. NOS.

1 Notice of Intention to Transfer 38(a) 20(1)

2 Letter of Consent of the proposed Transferor/s 38((a) 20(2)

3 Transfer Form —— ——

4 Application for Transfer of Shares and Interest in 38(e)(i) 21

the capital/property of the society by the proposed

Transferor/s along with Transfer Fee

5 Application for Membership of the society along ___ ___

with Entrance Fee

6 Form of application for membership of the 38(e)(ii) 23
society by the proposed Transferee/s

7 Declaration on Rs.100/- Stamp Paper by the 38(e)(xi) 25

Transferor/s that he/she/they do/does not have any
Vacant Land or land with a building thereon, the
area of which together with the area of the
proposed flat to be transferred does not exceed
500 sq. meters.

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Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

8 Declaration on Rs.100/- Stamp Paper by the 17(b), 26

Transferee/s that he/she/they do/does not have any 19A(vii),

Vacant Land or Land with a building thereon, the 19C(iv)and

area of which together with the area of the 38(e)(xi)

proposed flat to be transferred does not exceed

500 sq. meters.

9 Undertaking on Rs.100/- Stamp paper to be furnished 17(b), 19(iv) 4

by the prospective member/s to use the flat for the

purpose for which it is allotted.

10 Copy of the Agreement along with proof of payment 38(e)(iii) & —

of Stamp Duty and Registration Fee receipt. (iv)

11 Original Share Certificate No. SCSC bearing Five 9 1

Shares from SC1 to SC2.

12 Copy of the possession letter issued by the

Transferor/s to the Transferee/s that the Transferee/s

has/have been put in peaceful vacant physical

possession of the said flat by the Transferor/s and

the Transferor/s has/have been paid the full and final

amount by the Transferee/s

13 Entrance Fee Cheque of Rs. _________ /-

14 Transfer Fee Cheque of Rs. _________ /-
15 Share Premium Cheque of Rs. _________ /-
16 Special Power of Attorney
17 Affidavit

If property is situated on Collector’s land then charges

have to be paid to Collector at the time of sub-letting
the premises as well as transfer of premises. This is
not done in many cases. Collector’s office has a right
to inspect the records of the society.

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 Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

Kindly acknowledge and do the needful. The Share Certificate duly endorsed in my/our favour may be sent to
me/us in due course. Please inform me/us the date of the Managing Committee Meeting when you shall discuss my/
our application for membership. If you require my/our presence I/we shall attend your Managing Committee Meeting.

Thanking you,

From

_____________________
PPP
(Transferee/s)

I/We Confirm

_____________________
SSS
(Transferor/s)

Note:-
1. * The relevant bye-law Nos. and appendix are written as per new model Bye-Laws
2. Item Nos. 3, 5, 12, 13 & 14 are submitted as a matter of abundant caution.

Other Relevant Information:

Appendix 27(1) of model bye-laws prescribes the form of Undertaking about registration of the transfer of flat under
section 269AB of the Income Tax Act. Appendix 27(2) mentions that as per Bye-Law No. 19A(vii) and 19C(vi) form of
Undertaking about registration of the acquisition of flat under section 269AB of Income Tax Act has to be submitted.
In our opinion the said provisions of the Income Tax Act have been scrapped long time ago, i.e., more than a decade
ago. In view of the above two forms are not required to be submitted by the applicants, in fact, there is no need to have
these two forms in the Bye-Laws itself.

As per the provisions of Sec. 195 of the Income Tax Act if a

property is purchased from Non-Resident Indian (NRI), Tax to
be Deducted at Source @ 22.44% [Income Tax at 20% and
Surcharge @ 2% & Education Tax @ 0.44%] has to be deducted
and paid to Income Tax. This fact is not known to many persons.
The penalty for violation of the same as per section 221 of the
Income Tax is upto 100% of tax evaded. Flat purchasers should
ensure that if the flat is purchased from NRI then the necessary
tax is deducted at source. Some transactions where NRI’s are
Vendors do not materialize because of the above said provisions.

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Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

Form No. 20A

(1)
Flat No. FFF
COMMON

[Under the Bye - Law No. 38 (a)]

A Form of Notice of intention of a member/s to transfer his/her/their
Shares and Interest in the Capital/Property of the Society.

To,

The Hon. Secretary,

Socsoc Co-operative Housing Society Ltd.,
Socadd.

Sir,

I/We Sss member/s of the Sonameso having address at Socadd, and holding five fully paid up shares of
Rupees fifty each, bearing distinctive numbers from SC1 to SC2 (both inclusive) and the Flat no. FFF, admeasuring
Built Up Area of About Buarzea Sq. Ft., in the building of the society, numbered*known as Socsoc Co-operative
Housing Society Ltd., hereby give you notice as required under Rule 24 of the Maharashtra Co-operative Societies
Rules, 1961 as under:

I/We Sss intend to transfer my/our shares and my/our right, title and interest in the flat in the building of
the society and my/our interest in the capital of the society to Ppp for consideration of Rs. PRIzCE (Rupees
Woxxrds Only).

The consent of the transferee/s is enclosed.

Yours faithfully,

_________________
SSS

Place : Mumbai.
Date : DDD.

Encl: Consent letter from the Transferee/s.

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 Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

Form No. 20

(2)
FLAT NO. FFF
COMMON

[Under the Bye - Law No.38 (a)]

A Form of letter of consent of the Proposed Transferee/s for the transfer of shares and
interest of the member/s (Transferor/s) to him/her/them (Transferee/s).

To,

The Hon. Secretary,

Socsoc Co-operative Housing Society Ltd.,

Socadd.

Sir,

Sss, member of Socsoc Co-operative Housing Society Ltd., propose*proposes to transfer his/her/their
shares and interest in the capital *property of the society to me/us. I/We hereby give my/our consent for the
proposed transfer of shares and interest of Sss to me/us as required under Rule 24(1) (b) of the Maharashtra Co-
operative Societies Rules, 1961.

My/Our name and address is as under:

Ppp
Padold

Yours Faithfully,

__________________
PPP

Place : Mumbai.

Date : DDD

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 683
Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

(3a)
Flat No. FFF

TRANSFER FORM

This instrument made this ____ day of Montzh, 2007 between Sss registered member/s of the Socsoc
Co-operative Housing Society Ltd., and Ppp resident of Mumbai Witnesseth that in consideration of the total
sum of Rs. PRIzCE (Rupees Woxxrds Only) paid by the said Ppp to me/us Sss on or before ___/___/2007, I/
we, the said Sss do hereby transfer to the said Ppp his/her/their executors, administrators and assigns the fully
paid up shares of rupees fifty each bearing numbers SC1 to SC2 entered in the Share Certificate No. SCSC
dated SCDTD standing in my/our name/s this day in the books of the Socsoc Co-operative Housing Society
Ltd., a society duly registered under Reg No. rgrgrg with its registered office address at Socadd, and my/our
following interest in the property of society, viz.
1. Flat No. FFF with a Built Up Area of about Buarzea Sq. Ft. on Fxyloor Floor in Building Socsoc of the
said society which was allotted to me/us as tenant/s member/s of the Society with all fittings and fixtures.

2. All the amounts standing to my/our credit on this day in the books of the society towards deposit, loan
stock bonds, sinking fund, dividend and other amounts to which I/we am/are legitimately entitled in respect
of my/us being the member/s of the Society.
Further, I/we the said Sss do hereby declare that no one else except myself/ourselves has/have any claim or
title to or charge upon the said flat and that I/we hold myself/ourselves fully responsible for the same.
And, I/we, the said Ppp accept to hold the said shares amounts in credit and the said Flat No. FFF on
Fxyloor Floor allotted by the society to Sss along with all fittings and fixtures in the present condition
subject to the rights existing at present and the liabilities to be discharged in future as per Bye-Laws of the
Society. All the dues of the Society in respect of the said flat and the membership have fully paid this
_____day of Montzh, 2007.

IN WITNESS WHEREOF we have hereunto set our hands.

SSS _____________________________
Name of the Transferor/s (Signature of the Transferor/s)

Names of Witnesses with their addresses:

1. W1 _____________________________
Wadd1

2. W2 _____________________________
Wadd2

PPP _____________________________
(Name of the Transferee/s) (Signature of the Transferee/s)

Names of Witnesses with their addresses:

1. W1 _____________________________
Wadd1
2. W2 _____________________________
Wadd2

Place : Mumbai.
Date : DDD

N.B.: The Transfer application should be accompanied by membership application from the
transferee with an admission fee of Rupees Ten Only.

684 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

Form No. 21I

(3b)

FLAT NO. FFF

COMMON

[Under Bye-Law No. 38(e)(ix)]

Form of application for transfer of Shares and interest in the Capital/Property
of the Society by the Proposed Transferor/s (being an individual).

To,

The Hon. Secretary,

Socsoc Co-operative Housing Society Ltd.,
Socadd.

Sir,

1. I/We, Sss am/are the member/s of the Sonameso having address at Socadd, and holding the Share
Certificate No. SCSC for five fully paid up shares of Rupees Fifty each, bearing distinctive numbers from
SC1 to SC2 (both inclusive) and holding the Flat No. FFF, admeasuring Built Up Area of About Buarzea Sq.
Ft., in the building of the said society Numbered*Known as Socsoc.

2. I/We had given you notice of my/our intention to transfer the said shares and my/our interest in the capital/
property of the society on or before___/___/2007 as required under Rule 24(1) (b) of the Maharashtra
Co-operative Housing Societies Rules, 1961, along with the consent of the proposed Transferee/s, Ppp.

3. I/We enclose herewith the application in the prescribed form for membership of the said society by the said
proposed Transferee/s.

4. I/We remit herewith the transfer fee of Rs. 50 (Rupees Fifty Only). I/We also remit herewith the amount of the
premium of Rs._____ (Rupees _____________________ only), as provided under Bye-Law No. 38(e)(ix) of
the Bye-Laws of the society.

5. I/We state that the said shares and interest in the capital/property of the said society have been held by me/
us for a period of not less than a year.

6. I/We further state that the liabilities due to the said society by me/us, as on the date of this application, has/
have been fully paid by me/us. I/We also undertake to pay the liabilities, which may become due till the
transfer application is approved by the society.

7. I/We hereby undertake to discharge any liabilities to the said society, which is related to the period of
membership with the said society and have become payable by me/us after cessation of my/our membership

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 685
Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

due to any demand made by the local authority, Government or by an other authority on any account, after
cessation of my/our membership.

8. I/We propose to transfer the said shares and my/our interest in the capital/property of the said society on
the following grounds:
(i) I/We propose to reside at another place.

9. I/We furnish herewith the declaration, in the prescribed form, on twenty rupee stamp paper, about nonholding
of any vacant land or land with a building, in any urban agglomeration, specified under the Urban Land
(Ceiling and Regulation) Act, 1976, the area of which exceeds 500 sq. metres.

10. I/We also furnish herewith the undertaking in the prescribed form, on twenty rupee stamp paper, about the
registration of the transfer, as required under Section 269 AB of the Income-tax Act.

11. I/We request you to approve the proposed transfer and inform me/us accordingly.

Yours faithfully

__________________
SSS
(Signature of the Transferor/s)

Place : Mumbai.
Date : DDD

Ha Ha Ha.
Mandatory open space is not kept in many buildings. Such issues
can be taken up with Municipal Authorities and Fire Brigade
Authorities.

Open Secret
Advertisement hoarding contractors may not be showing the actual
agreement to Municipal Authorities with the sole object of evading
property tax.

686 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

(4a)

FLAT NO. FFF

APPLICATION FOR MEMBERSHIP

To,
The Chairman,
Socsoc Co-operative Housing Society Ltd.,
Socadd

Sir/Madam,

I/We, the undersigned Ppp hereby request you to admit me/us as Co-partner Co-owner/s Tenant/s member/s of
your Society. My/Our Particulars are given below:

1) Age : AGEXD years.

2) Occupation : Oaccup

3) Office Address : Offadd

4) Residential Address : Padold

5) Monthly Income of mine/ours : Rs.MONIN

and of any other person on
whom I/we am/are dependent

I/We have gone through the registered Bye-Laws of your Society and the Rules and the Regulations there
under and I/We undertake to abide by the same and with any modification that the Registrar may make in them.

I/We am/are remitting herewith Rs.250/- towards the value of five fully paid up Shares of Rs.50/- each and
Rs.100/- as entrance fee.

I/We have paid Rs.PRIzCE towards the cost of my/our flat.

I/We further furnish particulars in form “E” under schedule attached to the Bye-Laws as under:

Sr. Name of the Particulars regarding residential Reasons why it is

No. Member building / buildings sites owned necessary
by (in whole or part) or by any to have a house,
other “member of the family”* Places where plot from the
staying with him situated society

1 2 3 4 5

NOT APPLICABLE

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 687
Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

Attested by:

_______________
The Chairman

Yours faithfully,

__________________
PPP

Place : Mumbai.

Date : DDD.

As far as Stamp Duty valuation is

concerned ask for the working.
Such working does not take more
than two minutes. One can See the
same on computer and a printout
can be taken. Even on mobile the
same can be seen, if you have the
required software.

688 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

* The expression “a member of family” means for purposes of Section 6 and Section 8 of the Maharashtra Co-
operative Societies Act, 1960, means and includes, husband wife, son having no independent source of income,
unmarried daughter and the person dependent on the member.
From No.22
(4b)
Flat No. FFF
COMMON

[Under Bye-Law No. 40(d)(ii)]

Form of application for membership of the society by the proposed Transferee (Being an Individual)

To,

The Hon. Secretary,

Socsoc Co-operative Housing Society Ltd.,
Socadd.

1. I/We, Ppp intend to become a member/s of the Sonameso having address at Socadd, by transfer of the
Share Certificate No SCSC, for five fully paid up shares of Rupees Fifty each bearing distinctive numbers
from SC1 to SC2 (both inclusive) held by Sss the member/s of the said society and his/her/their interest in
the Flat No. FFF admeasuring Built Up Area of about Buarzea Sq. Ft., in the building of the said society
numbered*known as Socsoc held by the said Sss to my/our name/s.
2. I/We had given my/our consent to the proposed transfer of the said shares and interest of the said Transferor/
s in the capital/property of the said society to me/us on or before __/__/2007 .
3. I/We now make this application for membership of the said society and for transfer of the said shares and
the interest of the said Transferor/s in the capital/property of the said society to my/our name/s.
4. The particulars for the purpose of consideration of my/our application for membership of the Socsoc Co-
op. Housing Society Ltd., are given below:

Age : AGEXD years

Occupation : Oaccup

Monthly Income : Rs. Monin

Office Address : Offadd

Residential Address : Padold

5. I/We remit herewith the entrance fee of Rs. 10 (Rupees Ten Only).
6. I/We declare that there is no plot*flat*house owned by me*any of the members of my/our family*the person
dependent on me/us, in the area of operation of the society.

OR*

I/We give below the particulars of the plot*flat*house owned by me*any of the members of my/our family*the
person dependent on me, in the area of operation of the society.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 689
Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

Sr. Name of the Particulars of the plot*flat* Location of Reasons as to

No. person house owned by me* the the plot* why it is
member of my family*the flat*house necessary to
person dependent on me in have a flat in
the area of operation of the this society
Society
1 2 3 4 5
NOT APPLICABLE

I/We furnish herewith the declaration in the prescribed form, on Twenty Rupee stamp paper, about non-
holding of any vacant land or land with a building, in any urban agglomeration, specified under the urban Land
(Ceiling and Regulation) Act, 1976, the area of which exceeds 500 sq.mtrs.

I/We undertake to use the flat, proposed to be transferred to me/us for the purpose, mentioned in the
letter that will be issued to me/us by the said society, under Bye-Law No. 78(a) of the Bye-Laws of the said
society and that no change of the user of the said flat will be made by me/us without the prior approval of the
society in writing. The undertaking to that effect in the prescribed form is enclosed herewith.

I/We undertake to discharge all the liabilities to the society, which may become due from the date of my/
our admission to the membership of the society.

I/We also enclose herewith the undertaking in the prescribed form that the plot*flat*house owned by *any
of the members of my/our family*the person/s dependent on me/us, the details of which are given in this application
about the disposal of the said plot*flat*house.

I/We have gone through the bye-laws of the said society and undertake to abide by the same and any
modifications that the Registering Authority may make in them.

I/We request you to please admit me/us as a member/s of the said society and transfer the shares and
interest of the Transferor/s in the capital property of the said society to my/our name/s.

Yours Faithfully,

_____________________
PPP
Signature of the applicant
Place : Mumbai.
Date : DDD

Note : The expression “a member of a family “means and includes husband, wife, son having no independent
source of income, unmarried daughter and the person dependent on the applicant.

690 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

ON Rs. 100/- Stamp Paper

(5)

Flat No. FFF

The Form of Declaration for not holding immovable property in any Urban Agglomeration,
specified under the Urban Land (Ceiling and Regulation)
Act 1976, exceeding 500 sq. meters. (To be given by the Transferor/s).
[Under Bye-Laws no. 38(e)(xi)]

I/We, Sss member/s of the Sonameso holding Flat No. FFF having about Buarzea sq. feet Built Up Area in

the building of the Society and intending to transfer it to Ppp Intending member/s of the Society, hereby

declare that I/we do not hold any vacant land or land with a building thereon anywhere in any urban agglomeration,

mentioned in the Urban Land (Ceiling and Regulation) Act, 1976, the area of which, exceeds 500 sq. meters.

___________________
SSS
(Transferor/s)

Place : Mumbai.

Date : DDD

Ha Ha Ha
In our opinion Co-operative Society can object to the tower
constructed / already constructed on the building terrace
by the builder. The society may also claim Compensation
from the company which is utilizing the tower for financial
gains. At times even permission may not be obtained from
municipal authorities for such tower.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 691
Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

ON Rs. 100/- Stamp Paper

(6)

Flat No. FFF

The Form of declaration for not holding immovable property in any Urban Agglomeration,
specified under the Urban Land (Ceiling and Regulation) Act 1976, exceeding 500 sq. meters.

(To be given by the Transferee/s).

I/We, Ppp intending member/s of the Sonameso at Socadd, proposing to hold Flat No. FFF, having about

Buarzea Sq. Ft. Built Up Area in the building of the Society constructed hereby declare that I/we do not hold any

vacant land or land with a building thereon, anywhere in any urban agglomeration, mentioned in the Urban Land

( Ceiling and Regulation) Act, 1976, the area of which, exceeds 500 sq. meters.

__________________
PPP
(Transferee/s)

Place : Mumbai.

Date : DDD

According to some people the ULC

Declaration is not required. The same
is however insisted by the
Co-operative Department.

692 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

ON Rs. 100/- Stamp Paper

(7)

Flat No. FFF

A Form of Undertaking to be furnished by the Prospective Member

to use the Flat for the purpose for which it is allotted.

I/We, Ppp at present having address at Padold, intending member/s of the Sonameso Registered having

address at Socadd, hereby give the undertaking that I/we will use the Flat purchased by me/us, on cessation of

membership of the earlier member, under the Bye-Laws of the society, for the purpose mentioned in the letter, which

will be issued under bye-law No. 78(a) of the Bye-Laws of the society, registered.

I/We further give the undertaking that no change of user will be made by me /us without the previous permission,

in writing, of the Committee of the society.

____________________
PPP
(Transferee/s)

Place : Mumbai.
Date : DDD

Application for membership mentions that

declaration as regards ULC on Rs.100/-
Stamp paper is required. This in our opinion
is an error which should be rectified by
Co-operative Department.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 693
Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

Flat No. FFF

AGREEMENT FOR SALE

THIS AGREEMENT is made and entered into at Mumbai, on this ____ day of MONTZH, 2007, BETWEEN
Sss having P.A.N. No. ___________, adult/s, Indian Inhabitant/s, presently having address at Seladd, hereinafter
referred to as the ‘Transferor/S’ (which expression unless repugnant to the context or meaning thereof shall mean
and include him/her/them, his/her/their heirs, executors, administrators and assigns) of the ONE PART AND Ppp
having P.A.N. No. ___________, also adult/s, Indian Inhabitants, presently having address at Padold, hereinafter
referred to as the Transferee/S’ (which expression unless repugnant to the context or meaning thereof shall mean
and include him/her/them, his/her/their heirs, executors, administrators and assigns) of the OTHER PART:

WHEREAS the Transferor/s has/have clear right, title and interest in Flat No. ____ on the ____ Floor, ___
Wing in building, _______, situated at _______________________, hereinafter referred to as the “said Flat”.

AND WHEREAS the Transferor/s is/are the member/s of Sonameso a Society registered with Dy. Registrar
of Co-operative Societies at Mumbai, under Maharashtra Co-operative Societies Act, 1960 under Registration No.
rgrgrg, (hereinafter referred to as ‘THE SAID SOCIETY’) and by virtue of being the members of the said Society, he/
she/they has/have been holding Flat No. FFF, on the Fxyloor Floor, of the Building known as ‘Socsoc’ situated at
Socadd, more particularly described in the schedule hereunder written (hereinafter referred to as ‘THE SAID FLAT’) on
what is known as ‘OWNERSHIP BASIS’.

AND WHEREAS the Transferor/s herein have acquired the said flat from his/her/their own funds from OLD
SELLER vide an agreement dated Eardatagg.

AND WHEREAS the Transferor/s herein have since paid the full and entire consideration thereof to the concerned
authorities and is/are presently holding the said flat admeasuring about Buarzea Sq. Ft. Built Up area on ownership
basis.

AND WHEREAS the Transferor/s by virtue of being the member/s of the said Society viz. Sonameso has/
have been issued Share Certificate No. SCSC, for five fully paid shares of Rs. 50/- each bearing Nos. SC1 to SC2 (both
inclusive).

AND WHEREAS the Transferor/s has/have represented to the Transferee/s that he/she/they has/have been
holding the above said flat along with the five shares as stated hereinabove and being the members of the said Society,
he/she/they is/are desirous of disposing off his/her/their right, title and the membership of the said Society and the
Transferee/s herein has/have agreed to acquire all the right, title and interest of the Transferor/s in the membership of
the said Society on the following terms and conditions:

694 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

NOW THIS AGREEMENT WITNESSETH AS UNDER:

1. The Transferor/s hereby transfer/s and assign/s all his/her/their right, title and interest in the said Flat being
No. FFF, on Floflo Floor, of the said Society viz. Soso., and the Transferee/s herein has/have agreed to acquire
all his/her/their right, title and interest in the said flat, five shares and the membership of the said Society.

2. The Transferor/s hereby transfer/s all his/her/their right, title and interest in the above flat along with the five
shares and the membership of the said Society for the total consideration of Rs. PRIzCE (Rupees Woxxrds
Only). The Transferee/s shall make the payment of the consideration mentioned herein above simultaneously
against actual physical vacant possession of the abovesaid flat.

The Transferor/s doth hereby admit and acknowledge the receipt of the said consideration as mentioned in
clause 2 of this agreement and agree to acquit, release and discharge the Transferee from the payment of the
consideration or any part thereof on execution of this agreement.

3. The Transferor/s doth hereby declare that the said flat is free from all encumbrances, claims and demands
whatsoever and that he/she/they is/are fully entitled to deal with or dispose off the same and undertake to keep
the Transferee/s indemnified in this behalf with regards to all liabilities till the date of execution of this Agreement.
The Transferor/s also agrees to sign and execute all such transfer forms, papers and documents as may be
necessary in favour of the Transferee/s or his/her/their nominee/s and has/have put the Transferee/s or his/her/
their nominee/s in quiet, vacant and peaceful possession of the said flat on receipt of the full and final consideration
mentioned hereinabove.

4. The Transferor/s shall deliver to the Transferee/s the vacant and peaceful possession of the said flat alongwith
the permanent fixtures and fittings on completion of the sale i.e. on receipt of the full and final consideration
mentioned hereinabove.

5. The Transferor/s will pay and clear off the charges payable to the Society by way of Municipal Taxes and other
dues/outgoings related to the said flat up to the date of handing over the possession to the Transferee/s as per
the Society bills or any other dues in respect of the said flat and hereby agree to keep the Transferee/s indemnified
against any claim that may be made by the said Society or anyone else in respect of the said flat for the above
period at a later date.

6. The Transferee/s hereby agree/s to pay all the charges payable by way of Municipal Taxes and other dues dues/
outstanding related to the said flat from the date of taking over the possession of the said flat and hereby declare
and confirm that he/she/they will abide by the Bye-Laws of the said Society, without any reservation whatsoever.

7. The Transferor/s hereby declare/s and confirm/s that the said flat absolutely belongs to him/her/them and that
he/she/they has/have not created any gift, pledge, lease, loan, mortgage, charge, lien, encumbrances or
attachment of any Statutory Authorities or otherwise and there is no litigation, stay or any legal proceedings with
regard to the said flat in any court of Law, Taxing Authorities, Debt Recovery Tribunal or with Municipality or
Society authorities. The Transferor/s further undertake to indemnify the Transferee/s against any such claim
laid by anyone at a later date whatsoever.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 695
Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

8. The Transferor/s hereby release/s, relinquish/es, gives up and surrenders all his/her/their right, title and interest
in the membership of the said Society, the Share Certificate and the said flat in favour of the Transferee/s forever.

9. The Transferor/s agrees to hand over the Share Certificate, Original Agreement/s and/or all other relevant documents
entered into by him/her/them with the earlier vendor, to the Transferee/s for his/her/their record on receipt of the
full and final consideration.

10. The Transferor/s has/have executed all the relevant papers required for the effective transfer of the said flat.
However, in future he/she/they undertake/s to co-operate with the Transferee/s and will execute all such further
papers/documents/writings whatsoever for the effective transfer of the said flat alongwith the five shares.

11. The Society Transfer charges/fees will be borne and paid by both the parties in equal 50% share each. However,
the Stamp Duty and Registration charges on the present agreement, will be borne and paid by the Transferee/s.

12. Should there be any claim in respect of the said flat from any person or persons or any authority pertaining to
any period prior to the transfer of the said flat in the name/s of the Transferee/s, the Transferor/s hereby agree to
indemnify the Transferee/s against such claims by settling such claims from their own funds only and taking all
the legal responsibilities upon him/her/them.

13. The Transferor/s hereby undertake/s and declare/s that in case any nomination, assignment, lien or charge in
respect of the said flat and the said shares has/have been made and/or created by the Transferor/s and/or any
one else claiming through him/her/them prior to this day, in favour of any person or persons other than the said
Transferee/s, the same shall after the execution of THESE PRESENTS, be deemed to be null and not binding
upon the said Society/Builders and/or the Transferee/s.

14. The Transferor/s agree/s to transfer the said shares and his/her/their interest in the said flat to the Transferee/s
and the Transferee/s is/are entitled to hold, possess, occupy and enjoy the said flat without any interruption from
the Transferor/s or anyone else claming through them. The Transferor/s hereby further declare/s that he/she/
they has/have full right and absolute authority to enter into this Agreement and transfer the said flat and that he/
she/they has/have not done or performed any act, deed, matter or things whatsoever whereby he/she/they may
be prevented from entering into this Agreement for Sale as purported to be obstructed, prevented or hindered in
enjoying the rights to be conferred or transferred or assigned in their favour or whereby quiet and peaceful
enjoyment possession of the Transferee/s in respect of the said flat may be disturbed and in the event of it being
found that the Transferor/s were not entitled to enter into this Sale Deed and transfer his/her/their right sought or
purported to be transferred hereby and the Transferee/s is/are not able to enjoy quiet and peaceful possession
of the said flat due to any such reasons the Transferor/s be liable to compensate, indemnify and/or reimburse
the Transferee/s all the loss or damage which the Transferee/s may suffer or sustain in this behalf.

15. The Transferor/s hereby undertake/s to furnish any other documents, which may be required by the Transferee/
s to make the title of the said flat complete and absolute without claiming any extra charges or compensation.
The Transferor/s also agree/s and undertake/s to sign any other documents or forms with regards to transfer of
flat. The Transferor/s also undertake/s to pay the Stamp Duty on all the earlier transactions, if any. However the
Stamp Duty on this Agreement shall be paid by the Transferee/s.

16. This Agreement has been executed in Mumbai. The property is situated at Mumbai and the payments are made
in Mumbai. Hence it is subject to jurisdiction of Mumbai Courts of Law.

696 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

SCHEDULE OF PROPERTY

Flat No. FFF on the Fxyloor Floor in the Building consisting of Ground plus _________ Floors known as
‘Socsoc’, belonging to Sonameso situated at Socadd, admeasuring Buarzea Sq. Ft. Built Up Area,
constructed on or about _____ bearing City Survey No. ___________ in Village _______________ of
Bombay Suburban District _________________ Taluka.

ENCLOSURES ALONG WITH AGREEMENT

1. SOCIETY LETTER / N.O.C. CONTAINING BUILT UP AREA, NUMBER OF FLOORS, YEAR OF CONSTRUCTION

2. PROPERTY CARD

3. PROPERTY TAX BILL

4. P.A.N. CARD

IN WITNESS WHEREOF the parties hereto have put and subscribed their respective hands and seals the day
and year first hereinabove mentioned:

SIGNED AND DELIVERED by the ) SIGNATURES

Within named- TRANSFEROR/S )

SSS ) _____________________________

in the presence of … )

___________________________ ) _____________________________

W2 )

SIGNED AND DELIVERED by the )

Within named -TRANSFEREE/S )

PPP ) _____________________________

in the presence of … )

___________________________ ) _____________________________

W1 )

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 697
Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

RECEIPT

RECEIVED of and from the within named Transferee/s, Ppp a sum of Rs. PRIzCE (Rupees Woxxrds Only)
being the Full and Final Payment of consideration for the sale and transfer of Flat No. FFF, on the Fxyloor floor, of
Sonameso situated at Socadd, as under:

SR. NO. CHEQUE/PAY DATED DRAWN ON AMOUNT

ORDER NO.

TOTAL (Rupees Woxxrds Only) Rs. Prizce

The vacant possession of the above said flat has/have since been handed over to the Transferee/s herein.

I/WE SAY RECEIVED.

Rs.PRIzCE

_____________________
SSS
Transferor/s

WITNESSES: SIGNATURE OF WITNESSES

1. W1 _________________________

2. W2 _________________________

Ha Ha Ha
Tips to flat purchaser
It is advisable to take additional copies of the agreement from the
Sub-registrar of Assurances. But do not take loan from two banks on
thebasis of the two agreements for the same property.

698 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

(10A)

Flat No. FFF

From :

SSS.
Dated : DDD.

TO WHOMSOEVER IT MAY CONCERN

I/We, Sss member/s of Sonameso situated at Socadd, have sold my/our Flat No. FFF on the Fxyloor Floor
along with all my/our right, title and interest in the said flat to Ppp for a consideration of Rs.PRIzCE (Rupees Woxxrds
Only).

I/We have received the full and final amount due to myself/ourselves. I/We have removed all my/our belongings
and I/we have handed over the vacant and peaceful possession of Flat No. FFF to Ppp on this ____ day of Montzh,
2005 . I/We further authorise the said Ppp to represent me/us before the Managing Committee and/or General Body
of the Sonameso and/or such other Authorities for getting the Share Certificate No. SCSC bearing Five Shares from
SC1 to SC2 to be transferred in the name/s of the Purchaser/s Ppp.

______________
SSS
(Seller/s)

Legally speaking Bye-Laws do not have

the force of law.The Bombay High Court
judgement in the case of GIRDHARILAL
s/o BHAULAL PRADESHI V/s. STATE OF
MAHARASHTRA and Others clearly
stipulates this.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 699
Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

(10B)

Flat No. FFF

From:

PPP.
Dated : DDD .

TO WHOMSOEVER IT MAY CONCERN

I/We, Ppp, have paid the full and final amount for acquiring Flat No. FFF on the Fxyloor Floor of the Sonameso

to Sss. I/We Ppp confirm having received vacant and peaceful possession of Flat No. FFF, in Sonameso situated at

Socadd.

____________________
PPP
(PURCHASER/S)

WITNESSES SIGNATURE OF WITNESSES

1. W1 _________________________

2. W2 _________________________

The stamp authorities have got right to give depreciation

up to 50%. This is rarely done by the authorities. Ready
Reckoner in such cases is not followed by the
Department.

700 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

ON Rs. 100/- Stamp Paper

SPECIAL POWER OF ATTORNEY

KNOWN ALL MEN BY THESE PRESENTS that I/we Sss, Indian Inhabitant do hereby nominate constitute and
appoint Ppp through this Special Power of Attorney to be my/our true and lawful attorney to do the following acts,
deeds, matters and things and execute the following powers in respect of transfer of Flat No. FFF, Sonameso
situated at Socadd, that is to say:

1. To sign execute such agreement, documents, transfer forms application, any other papers or letters by which
my/our right in Flat No. FFF, Sonameso situated at Socadd, is transferred in the name of Ppp.

2. To do all such acts, sign papers, documents for affecting transfer of electric meter in the name/s of Purchaser/s
Ppp.

3. To appear in person and to represent me/us before any authorities in respect of transfer of the said flat or
registration of the said documents or any other documents required in respect of the said flat and the said shares
in favour of Purchaser/s Ppp.

4. To present the document for registration before the Sub-Registrar of Assurances and to admit assurance thereof.

5. To do all such act, sign, execute, deliver or cause to deliver all such documents, papers, letters or any other
papers in connection with transfer of peaceful and vacant possession of the above flat in favour of the purchaser/ s Ppp.

6. To act, argue and represent me/us before the Superintendent of Stamps with regards to matters incidental to
Stamp Duty.

7. To represent before the Registrar of Co-operative Societies if necessary for transferring the flat in the name/s of
the Purchaser/s Ppp.

8. THIS POWER OF ATTORNEY shall be irrevocable and I/We hereby agree to ratify whatever is done or caused to
be done by the said attorney on my/our behalf by virtue of the this power hereby given.

IN WITNESS WHEREOF we hereby set our hand and seal this ____ day of Montzh, 2007.

SIGNED AND DELIVERED by the ) SIGNATURE

Within named )

SSS ) —————————————————————

in the presence of )

_________________ ) _______________________________________
W1 )

Explained & Identified by me

BEFORE ME
NOTARY

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 701
Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

ON Rs. 100/- Stamp Paper

AFFIDAVIT

I/We, Sss residing at Flat No. FFF on the Fxyloor Floor, in Sonameso at Socadd, Indian Inhabitant do solemnly
affirm and declare as follows.

1. I/We have acquired Flat No. FFF on the Fxyloor Floor, in Sonameso admeasuring about Buarzea square feet
Built Up Area in Sonameso at Socadd (which shall hereinafter be referred as the said flat). I/We have been
issued Share Certificate No. SCSC bearing five shares from SC1 to SC2 which shall hereinafter be referred to as
said Shares. I/We have been in exclusive possession of the above flat since the date of issue of the said Share
Certificate.

2. Except me/us, no other person has/have any right, title, interest in the said flat and the said Flat is free from
encumbrances. The said flat is not mortgaged, charged or encumbered. There is no attachment on the said flat.

3. I/We say and submit that at no point of time have I/we ever hypothecated or mortgaged or created any right on the
said flat and or shares.

4. I/We further submit that no point of time any notices have been received of any nature whatsoever we are directly/
indirectly connected with the said flat and/or shares.

5. No litigation is pending with regard to affecting or concerning the said flat.

6. I/We are/am holding the said flat for my/our own use and benefit and not as trustee, nominee or benami for any
other person/s.

7. I/We have not received nor have I/We been served with any summon, writ or notice from Union Government, State
Government or any local, public or statutory body or authority or under any statute, ordinance, rule, notification or
circular with regard to, affecting or concerning the said flat and/or said shares.

8. I/We have not done any act of omission or commission whereby I/We am/may be prevented from holding and/or
transferring and/or alienating the said flat and/or said shares.

9. I/We have not entered into any Agreement for sale or grant Leave and License or demise of the said flat to any
other person or persons.

10. I/We have not received any amount as and by way of earnest money or deposit or purchase price or
compensation or rent of the said flat and/or said shares.

11. There is no statute or ordinance which prohibits or restricts me/us from holding and/or transferring and/or alienating
the said flat and/or said shares.

12. I/We say and submit that the said Tenement is not situated on

a) Collector’s land
b) Bombay Port Trust land
c) Bombay Municipal Corporation land

13. I/We say and submit that at no point of time either myself directly and/or indirectly has ever received Notice from
the above mentioned authorities or from the Judicial / Quazi Judicial authorities with regards to the transfer of
premises.

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 Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

14. I/We have paid upto date outgoings of the said flat and other dues as demanded by the Society. I/We herewith
agree to clear all the arrears i.e. till the date possession is handed over to Ppp whenever demanded at a future
date pertaining to the above flat. I/We further state no statutory dues are outstanding on the said flat. I/We have
been allotted Share Certificate No. SCSC bearing five shares from SC1 to SC2.

15. There is no difference or dispute pending between me/us and the society.

16. I/We am/are in a position to get the said flat transferred in the name/s of Ppp. I/We also agree and undertake to
get the No Objection Certificate for the transfer of shares and/or the flat in favour of the prospective purchaser/s
Ppp.

17. At the time of completion of sale, I/we am/are willing to handover the following to the purchaser/s :-

(a) Last Receipts of the payment made pertaining to the said flat.
(b) Original Documents through which I/We got the right, title and interest of the said flat.
(c) The Original Share Certificate No. SCSC bearing five shares from SC1 to SC2.
(d) Latest paid up Electricity Bill.

18. Whosoever holds the Original Share Certificate duly acknowledged by the Society shall be entitled to use,
occupy and possess the said flat No. FFF on the Fxyloor Floor admeasuring about Buarzea square feet Built
Up Area in Sonameso situated at Socadd.

19. I/We am/are aware that on the strength of the aforesaid representation made by me/us Ppp has/have agreed to
purchase from me/us the above said flat No. FFF and my/our right to occupy the said flat No. FFF. I/We am/are
also aware that but for my/our aforesaid representation he/she/they would not has/have done so.

Solemnly declared at Mumbai this ____ day of Montzh, 2007.

__________________
SSS
DEPONENT

EXPLAINED & IDENTIFIED BY ME

BEFORE ME
NOTARY

For registration of an agreement, in our view, letter from

society, in case of transfer of a flat, is not compulsory.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 703
Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

ON Rs. 200/- Stamp Paper

(12)

Flat No. FFF.

INDEMNITY BOND CUM DECLARATION CUM AFFIDAVIT.

1. I/We Ppp residing at Flat No. FFF, Sonameso situated at Socadd, have applied for the membership of
Sonameso.

2. I/We hereby agree and undertake to abide by the Society’s Bye-Laws and Resolutions passed by the society’s
General Body and the Managing Committee Meeting from time to time and to pay the society’s Bills regularly
during the respective bill period without fail.

3. I/We further undertake and give an assurance not to keep any material package and/or any other goods in the
common passages and/or the compound of the society for any Business / Commercial / Industrial activities
whatsoever and I/we do hereby agree not to cause any nuisance and/or annoyance in particular to my/our
neighbouring flats. I/We further undertake not to use the flat for any commercial purpose such as office, shop,
godown, nursing home, dispensary, beauty parlour, Cable T.V. programs, mutton shop, beer bar, diamond
cutting business etc.

4. I/We hereby further give an undertaking not to part with possession of Flat No. FFF on the Fxyloor Floor of the
society or any portion thereof or give it on Leave and License basis or paying guest basis if the same is
transferred in my/our name without the prior written consent from the society under any circumstances.

5. I/We further agree and undertake to pay Sonameso all costs, expenses, loan instalments, society dues,
stamp duty, penalty and/or fine, etc. that the society and/or its officers and employees may be called upon to
pay either now or in the future by the Central and/or State Governments and such other government authorities
for transferring Share Certificate No. SCSC bearing five shares of the face value of Rs. 50/- each numbered from
SC1 to SC2 along with all the right, title and interest in Flat No. FFF on the Fxyloor Floor of the above Co-
operative Housing Society Ltd., in my/our personal name/s. I/We further agree and undertake to indemnify the
society for all actions, damages, etc. by virtue of the aforesaid transfer.

6. I/We, the above named deponent/s, Ppp further affirm that I/We are/am executing this Indemnity Bond-Cum-
Affidavit of my/our free accord and the same is binding upon me/us, my/our heirs, my/our executors, administrators
and assigns.

7. I/We, the above named deponent/s, Ppp further undertake to pay any increase in the Insurance premium of the
society building and/or any increase in property taxes by the Municipal Corporation which may be directly due
to the activities carried on by me/us in said Flat No. FFF on Fxyloor Floor of the above Co-operative Housing
Society Limited, after it has been transferred to my/our name.

8. I/We agree and undertake to pay stamp Duty of the earlier transaction particularly with regards to the Stamp
Duty that will be applicable on the Society at the time of obtaining conveyance of the property.

9. I/We Ppp intending member/s of the above Co-operative Housing Society Ltd., proposing to Flat No. FFF having
about Buarzea Sq. Ft. Built up area in the building of the society constructed hereby declare that I/we do not

704 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

hold any vacant or land with a building thereon, anywhere, in any urban agglomeration, mentioned under the
Urban Land (Ceiling and Regulation) Act, 1976, the area of which exceeds 500 sq. meters.

Solemnly affirmed at Mumbai this ____ Day of Montzh, 2007.

———————————————————
Ppp
(Transferee/S)

EXPLAINED & IDENTIFIED BY ME.

BEFORE ME
NOTARY

As per finance bill if the society is

collecting more than Rs. 3000/-
per month from members.
Co-operative Societies are liable
for payment of Service Tax if the
taxable services are in excess of
Rs. 8,00,000/- Non payment of
Service tax can result in payment
of interest @ 13% plus penalty
up to 300%.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 705
Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

APPENDIX – 14
(Under the Bye-Law No. 32)
FORM OF NOMINATION TO BE FURNISHED IN TRIPLICATE
To,

The Hon. Secretary,

Socsoc Co-operative Housing Society Ltd.,
Socadd.

Sir,

1. I, Ppp, am the member of the Socsoc Co-operative Housing Society Ltd., having address at Socsoc.

2. I hold the Share Certificate No. SCSC, dated _______ for five fully paid up shares of Rupees fifty each,
bearing Nos. from SC1 to SC2 (both inclusive), issued by the said Society to me/us.

3. I also hold the flat No. FFF admeasuring Buarzea sq. ft, in the building of the said Society, known as
Socsoc.

4. As provided under Rule 25 of the Maharashtra Co-operative Societies Rules, 1961, I hereby nominate the
person/s whose particulars are as given below :

Sr. Name/s of the Permanent Relationship Share of Date of

No. Nominee/s Address of with the each Birth of
Nominee/s Nominator Nominee Nominee/s if
(percentage)
the
Nominee/s
is a minor

(1) (2) (3) (4) (5) (6)

1.

5. As provided under Section 30 of the Maharashtra Co-operative Societies Act, 1960, and the Bye-Laws No.
36 of the Society, I state that on my death, the shares mentioned above and my interest in the flat, the
details of which are given above, should be transferred to the name of the above mentioned nominee Shri /
Smt. ____________________ on his/her complying with the provisions of the Bye-Laws of the Society regarding
requirements of admission to membership and on furnishing Indemnity Bond (Indemnity Bond not required
in case of Single Nominee), along with the application for membership, indemnifying the society against
any claims made to the said shares and my interest in the said flat by the other nominee/nominees.

6. As the Nominee at Sr. No. ____ is a minor, I hereby appoint Shri / Smt. __________________________ as
the Guardian / Legal representative of the minor to represent the minor nominee in matters connected with
this nomination.

706 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

_____________________
Ppp
Signature of the Nominator
Member

Place : Mumbai

Date : DDD

NAMES OF WITNESSES WITH THEIR ADDRESSES: SIGNATURES

1. W1 ___________________ ___________________
Wadd1

2. W2 ___________________ ___________________
Wadd2

Place : Mumbai
Date : DDD

*Strike out which is not applicable.

Please note that nominee is

merely a trustee. He does
not become the owner of
the flat. Member is advised
that he should make a will.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 707
Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

(ii) PART PAYMENT (ONLY AGREEMENT).

Flat No. FFF

AGREEMENT FOR SALE

THIS AGREEMENT is made and entered into at Mumbai, on this DAGG day of Monzth 2007, BETWEEN SSS
(Permanent Account No. ), adult/s, Indian Inhabitant/s, presently having address at Seladd, hereinafter referred to as
the ‘Transferor/s’ (which expression unless repugnant to the context or meaning thereof shall mean and include him/
her/them, his/her/their heirs, executors, administrators and assigns) of the ONE PART AND PPP (Permanent Account
No. ), also adult/s, Indian Inhabitants, presently having address at Padold, hereinafter referred to as the ‘Transferee/s’
(which expression unless repugnant to the context or meaning thereof shall mean and include him/her/them, his/her/
their heirs, executors, administrators and assigns) of the OTHER PART:

WHEREAS the Transferor/s is/are the member/s of Sonameso a Society registered with Dy. Registrar of Co-
operative Societies at Mumbai, under Maharashtra Co-operative Societies Act, 1960 under Registration No. rgrgrg
dated ___________, (hereinafter referred to as ‘THE SAID SOCIETY’) and by virtue of being the members of the said
Society, he/she/they has/have been holding Flat No. FFF, on the Fxyloor Floor, of the Building known as ‘Socsoc’
situated at Socadd, more particularly described in the schedule hereunder written (hereinafter referred to as ‘THE
SAID FLAT ’) on what is known as ‘OWNERSHIP BASIS’.

AND WHEREAS the Transferor/s herein have acquired the said Flat from his/her/their own funds from OLD
SELLER vide an agreement dated EARDATAGG.

AND WHEREAS the Transferor/s herein have since paid the full and entire consideration thereof to the concerned
authorities and is/are presently holding the said Flat admeasuring about Buarzea Sq. ft. Built Up area on ownership
basis.

AND WHEREAS the Transferor/s by virtue of being the member/s of the said Society viz. Sonameso has/have
been issued Share Certificate No. SCSC, for five fully paid shares of Rs. 50/- each bearing Nos. SC1 to SC2 (both
inclusive).

AND WHEREAS the Transferor/s has/have represented to the Transferee/s that he/she/they has/have been
holding the above said Flat along with the five shares as stated hereinabove and being the members of the said
Society, he/she/they is/are desirous of disposing off his/her/their right, title and the membership of the said Society
and the Transferee/s herein has/have agreed to acquire all the right, title and interest of the Transferor/s in the membership
of the said Society on the following terms and conditions :

NOW THIS AGREEMENT WITNESSETH AS UNDER :

1. The Transferor/s hereby transfer and assign all his/her/their right, title and interest in the said Flat being No.
FFF, on Fxyloor Floor, of the said Society viz. Sonameso and the Transferee/s herein has/have agreed to
acquire all his/her/their right, title and interest in the said Flat , five shares and the membership of the said
Society.

2. The Transferor/s hereby transfer all his/her/their right, title and interest in the above Flat along with the five
shares and the membership of the said Society for the total consideration of Rs.PRIzCE (Rupees Woxxrds
Only). The Transferee/s shall make the payment of the consideration mentioned herein above as under:

(a) Rs. PARTPAYMTFIG (Rupees Partpaymtwo Only) on or before the execution of these presents.

AND

708 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

(b) Rs. BALANPAYAMTFIG (Rupees Balanpayamtwo Only) on such other date as is mutually decided
by the parties but not later than ___________ simultaneously against actual physical vacant possession
of the above said Flat.

The Transferor doth hereby admit and acknowledge the receipt of the said consideration as
mentioned in clause 2(a) of this agreement and agree to acquit, release and discharge the Transferee
from the payment of the consideration or any part thereof on receiving the balance full & final payments
as mentioned in clause 2(b) of this agreement.

3. Subject to clause 2(b), The Transferor/s doth hereby declare that the said Flat is free from all encumbrances,
claims and demands whatsoever and that he/she/they is/are fully entitled to deal with or dispose off the same
and undertake to keep the Transferee/s indemnified in this behalf. The Transferor/s also agrees to sign and
execute all such transfer forms, papers and documents as may be necessary in favour of the Transferee/s or
his/her/their nominee/s and has/have put the Transferee/s or his/her/their nominee/s in quiet, vacant and peaceful
possession of the said Flat on receipt of the full and final consideration mentioned hereinabove.

4. Subject to clause 2(b), The Transferor/s shall deliver to the Transferee/s the vacant and peaceful possession
of the said Flat along with the permanent fixtures and fittings on completion of the sale i.e. on receipt of the full
and final consideration mentioned hereinabove.

5. Subject to clause 2(b), The Transferor/s will pay and clear off the charges payable to the Society by way of
Municipal Taxes and other dues/outgoings related to the said Flat up to the date of handing over the possession
to the Transferee/s as per the Society bills or any other dues in respect of the said Flat and hereby agree to
keep the Transferee/s indemnified against any claim that may be made by the said Society or anyone else in
respect of the said Flat for the above period at a later date.

6. Subject to clause 2(b), The Transferee/s hereby agrees to pay all the charges payable by way of Municipal
Taxes and other dues dues/outstanding related to the said Flat from the date of taking over the possession of
the said Flat and hereby declare and confirm that he/she/they will abide by the Bye-Laws of the said Society,
without any reservation whatsoever.

7. Subject to clause 2(b), The Transferor/s hereby declare and confirm that the said Flat absolutely belongs to
him/her/them and that he/she/they has/have not created any gift, pledge, lease, loan, mortgage, charge, lien,
encumbrances or attachment of any Statutory Authorities or otherwise and there is no litigation, stay or any
legal proceedings with regard to the said Flat in any court of Law, Debt Recovery Tribunal, Taxing Authorities
or with Municipality or Society authorities. The Transferor/s further undertake to indemnify the Transferee/s
against any such claim laid by anyone at a later date whatsoever.

8. Subject to clause 2(b), The Transferor/s hereby release, relinquish, gives up and surrenders all his/her/their
right, title and interest in the membership of the said Society, the Share Certificate and the said Flat in favour
of the Transferee/s forever.

9. Subject to clause 2(b), The Transferor/s agrees to hand over the Share Certificate, Original Agreement/s and/
or all other relevant documents entered into by him/her/them with the earlier vendor, to the Transferee/s for his/
her/their record on receipt of the full and final consideration.

10. Subject to clause 2(b), The Transferor/s have executed all the relevant papers required for the effective transfer
of the said Flat. However, in future he/she/they undertake to co-operate with the Transferee/s and will execute
all such further papers/documents/writings whatsoever for the effective transfer of the said Flat along with the
five shares.

11. Subject to clause 2(b), The Society Transfer charges/fees will be borne and paid by both the parties in equal
50% share each. However, the Stamp Duty and Registration charges on the present agreement, will be borne
and paid by the Transferee/s.

12. Subject to clause 2(b), Should there be any claim in respect of the said Flat from any person or persons or
any authority pertaining to any period prior to the transfer of the said Flat in the name/s of the Transferee/s, the

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 709
Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

Transferor/s hereby agree to indemnify the Transferee/s against such claims by settling such claims from their
own funds only and taking all the legal responsibilities upon him/her/them.

13. Subject to clause 2(b), The Transferor/s hereby undertake/s and declare/s that in case any nomination,
assignment, lien or charge in respect of the said Flat and the said shares has/have been made and/or created
by the Transferor/s and/or any one else claiming through him/her/them prior to this day, in favour of any person
or persons other than the said Transferee/s, the same shall after the execution of THESE PRESENTS, be
deemed to be null and not binding upon the said Society/Builders and/or the Transferee/s.

14. Subject to provision of Clause No. 2 (b), above of this agreement, the Transferor/s agree to transfer the said
shares and his/her/their interest in the said Flat to the Transferees and the Transferee/s is/are entitled to hold,
possess, occupy and enjoy the said Flat without any interruption from the Transferor/s or anyone else claming
through them. The Transferor/s hereby further declare/s that he/she/they has/have full right and absolute authority
to enter into this Agreement and transfer the said Flat and that he/she/they has/have not done or performed any
act, deed, matter or things whatsoever whereby he/she/they may be prevented from entering into this Agreement
for Sale as purported to be obstructed, prevented or hindered in enjoying the rights to be conferred or transferred
or assigned in their favour or whereby quiet and peaceful enjoyment possession of the Transferee/s in respect
of the said Flat may be disturbed and in the event of it being found that the Transferor/s were not entitled to
enter into this Sale Deed and transfer his/her/their right sought or purported to be transferred hereby and the
Transferee/s is/are not able to enjoy quiet and peaceful possession of the said Flat due to any such reasons
the Transferor/s be liable to compensate, indemnify and/or reimburse the Transferee/s all the loss or damage
which the Transferee/s may suffer or sustain in this behalf.

15. The Transferor/s hereby undertake to furnish any other documents, which may be required by the Transferee/
s to make the title of the said Flat complete and absolute without claiming any extra charges or compensation.
The Transferor/s also agree and undertake to sign any other documents or forms with regards to transfer of Flat
and/or for the payment of Stamp Duty to be paid on this Agreement, and also undertake to pay the Stamp Duty
on all the earlier transactions, if any.

16. This Agreement has been executed in Mumbai. The property is situated at Mumbai and the payments are
made in Mumbai. Hence it is subject to jurisdiction of Mumbai Courts of Law.

SCHEDULE OF PROPERTY
Flat No. FFF on the Fxyloor Floor in the Building consisting of Ground plus _________
Floors known as ‘Socsoc’, belonging to Sonameso situated at Socadd, admeasuring Buarzea sq.feet Built Up
Area, constructed on or about ________ bearing City Survey No. _______ in Village __________of Bombay
Suburban District_________________ Taluka.

ENCLOSURES ALONG WITH AGREEMENT

(a) Society Letter for built up area, number of floors, year of construction.

(b) Property Tax Bill

(c) Property Card

(d) Copies of P.A.N. Card

710 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

IN WITNESS WHEREOF the parties hereto have put and subscribed their respective hands and seals the day
and year first hereinabove mentioned :

SIGNED AND DELIVERED by the ) SIGNATURES

Within named- TRANSFEROR/S )

SSS ) ____________________

in the presence of ______________ )

W1 )

_____________________________ ) ____________________

SIGNED AND DELIVERED by the )

Within named -TRANSFEREE/S )

PPP ) ____________________

in the presence of ______________ )

W2 )

_____________________________ ) ____________________

Flat purchasers are advised that they should avoid

purchasing B-1 properties. The reasons for the same
are whenever such properties are sold certain amounts
have to be paid to the collector.

While purchasing land one may insist that the name of

the vendor should appear on the property card.

Please take necessary precautions before purchase of

flat from minor and/or Non Resident Indians.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 711
Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

RECEIPT
RECEIVED of and from the within named Transferee/s, Ppp a sum of Rs. Partpaymtfig (Rupees Partpayment
Only) being the Part Payment of consideration for the sale and transfer of Flat No. FFF, on the Fxyloor Floor, of
Sonameso situated at Socadd, as under:

Sr. No. Cheque/Pay Dated Drawn On Amount

Order No.

T O T A L Rs. Partpaymtfig

(Rupees Partpaymtwo Only)

I/WE SAY RECEIVED.
Rs. PARTPAYMTFIG

_____________________
SSS
Transferor/s

WITNESSES: SIGNATURE OF WITNESSES

1. W1 _______________________

2. W2 _______________________

The definition of business support services introduced by

Service Tax department with effect from 1st May, 2006
brings within its ambit professionals like lawyers, doctors
for certain types of services rendered by them in the Act
of Service Tax.

712 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

38.2B EXCHANGE OF FLAT.

FROM:

1. SHRI /SMT.__________________________

2. SHRI /SMT.__________________________

____________________________________

____________________________________

Dated : ____/ ____/200__

To,

The Hon. Secretary,

________________________ Co-operative Housing Society Ltd.

________________________,

________________________,

Mumbai – 400 0__

Sir,

SUB: EXCHANGE OF FLAT NO. _____ AND _____

We, the undersigned, (1) SHRI /SMT. ______________________________ and (2) SHRI /SMT.
___________________________________, jointly apply to exchange the Flats as detailed below:-

PRESENTLY HELD BY TO BE TRANSFERRED TO:

1) Flat No. _______ in the name of In the name of Shri/Smt. ___________________

Shri/Smt.___________________,
Share No. _______
Carpet Area: _______ sq. ft.

2) Flat No. _______ in the name of In the name of Shri/Smt. ___________________

Shri/Smt.___________________,
Share Certificate No._______
Share Nos: _______ to _______.
Carpet Area: _______ sq. ft.

3) Reasons of Exchange: Mutual Convenience.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 713
Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960
We have amicably decided and agreed to make the above changes, which may please be accepted and
recorded by you.

We hope you will be pleased find our above request in order and do the needful to give effect as requested.

We shall be obliged if you will send a copy of minutes of the Managing Committee/General Body in which the
exchange is recorded. The costs for the certified true copy will be paid by us.

Thanking you,

FROM

_________________________________
SHRI /SMT.____________________

_________________________________
SHRI /SMT.____________________

WITNESSES SIGNATURE

1. SHRI ___________________________ __________________________

2. SHRI ___________________________ __________________________

Transfer form and Application for

Membership are not required in case
of exchange of flats between members
of the same society.

714 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

DEED OF EXCHANGE

THIS DEED OF EXCHANGE is made and entered into at Mumbai this ___ day of __________, 200__ BETWEEN
SHRI /SMT. _____________________________ having Pan No. _______________________, (which expression shall
unless it be repugnant to the context or meaning thereof shall include his heirs, executors, administrators and assigns)
hereinafter referred to as the party of the FIRST PART; AND SHRI __________________________ having Pan No.
_______________________, ( which expression shall unless it be repugnant to the context or meaning thereof shall
include his heirs, executors, administrators and assigns) hereinafter referred to as the party of the SECOND PART;

WHEREAS the party of the First Part is the member of ______________ Co-operative Housing Society Ltd.,
having address at _________________________________________________________, and has been allotted Flat
No. ______, which shall be hereinafter referred to as the said flat on the ________ Floor, admeasuring about ______
sq. ft. (Carpet) of the above Co-operative Housing Society Ltd. The Party of the First Part has also been allotted 5
shares vide Share Certificate No. _____ bearing Distinctive Nos. _____ to _____ on or about _____________, more
properly described in First Schedule of Property.

AND WHEREAS the Party of the Second Part has been allotted Flat No. ______ on the _______ Floor of the
above society admeasuring about _____ Sq. Ft. (Carpet). The Party of the Second Part has also been allotted 5
shares vide Share Certificate No. _____, bearing Distinctive Nos. _____ to _____ on or about ____________. The flat
that is allotted to the party of the Second Part is more properly described in the Second Schedule of Property.

AND WHEREAS both the flats are situated in the same society.

NOW THIS AGREEMENT WITNESSETH AS FOLLOWS:-

1. The party of the First Part shall transfer all his Right, Title and Interest in Flat No. _____ in the above said
Society to the party of the Second Part. The Party of the Second Part herewith transfers all right, title and
interest in Flat No. _____ to the Party of the First Part.

2. No amount of any nature whatsoever are to be paid by the party of the First Part to the party of the Second Part
or by the Party of the Second Part to the Party of the First Part.

3. The vacant and peaceful possession of the Flat No. _____ will be handed over by the Party of the First Part to
the Party of the Second Part on such date as is mutually decided by the Parties, which shall be a date prior to
____________ . The vacant and peaceful possession of Flat No. _______ will be handed over by the Party of
the Second Part to the Party of the First Part on such date as is mutually decided by the Parties which shall be
a date prior to __________ .

4. The market value of the flat on _____ Floor i.e. Flat No. _______ from the Stamp Duty point of view shall be
treated as Rs. _________________/-.

5. Both the parties agree and undertake to co-operate with the other party so that the parties can enjoy the title of
the property in a manner as is best convenient to him.

6. Whereas both the parties declare that they have not created any third party right of any nature whatsoever on
the abovesaid flats. The parties declare that they have not entered into any leave and license agreement. The
parties further declare that at no point of time they have received any notices concerning the said flat. Both the
parties declare to each other that they have clear and marketable title with regards to the flat presently occupied
by them.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 715
Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

THE FIRST SCHEDULE OF PROPERTY

Flat No. _______ in the Building _____________________ Co-op. Housing Society Ltd. admeasuring Carpet
Area of __________ sq. ft. constructed on or about in the year ______ in a building of Ground plus _____ Floors
situated at ____________________________________________________ in Village __________________________
bearing Survey No. _______________

THE SECOND SCHEDULE OF PROPERTY

Flat No. _______ in the Building of ____________________ Co-operative Housing Society Ltd. admeasuring
Carpet Area of _______ sq. ft. constructed on or about in the year ______ in a building of Ground plus ______
Floors situated at _________________________________________________ in Village _______________________
bearing Survey No. _______________.

ENCLOSURES ALONG WITH AGREEMENT

(a) Society Letter for built up area, number of floors, year of construction.
(b) Property Tax Bill
(c) Property Card
(d) Copies of P.A.N. Card

IN WITNESS WHEREOF the parties have set and subscribed their hands the date, month and year first
hereinabove written.

SIGNED SEALED AND DELIVERED ) SIGNATURES

By the withinnamed Party of the First Part )

SHRI ____________________________ ) _____________________

in the presence of …. )

_________________________ )
(SHRI ____________________________ ) _____________________

SIGNED SEALED AND DELIVERED )

By the withinnamed Party of the Second Part )

SHRI_____________________________ ) _____________________

In the presence of …. )

_________________________ )
(SHRI ____________________________ ) _____________________

716 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

On Rs.100/- Stamp Paper

SPECIAL POWER OF ATTORNEY

TO ALL TO WHOM THESE PRESENT SHALL COME I, SHRI/SMT. ________________________ SEND GREETINGS.

WHEREAS for good cause and diverse reasons including reason of convenience, it is necessary for me to
appoint and constitute an Attorney with regards to all my rights, title and interest in flat No. ______ on _____ floor in
building ______________ of __________________ Co-operative Housing Society Ltd., situated at
_________________________________________ .

AND WHEREAS I do herewith appoint SHRI/SMT. _____________________ as my Constituted Attorney for

flat No. ______ on _____ floor in building ______________ of __________________ Co-operative Housing Society
Ltd., situated at _________________________________________, with powers as mentioned herein below, that is to
say :

1) To represent me for and on my behalf before the ____________ Co-operative Housing Society Limited situated
at ___________________________________________________ is transferred in the name of SHRI
_______________________________________ .

2) To sign Affidavit, Declaration, Undertakings for and on my behalf with regards to transfer of Flat No. ______
on __ Floor in building ______________ of __________________ Co-operative Housing Society Ltd., situated
at _________________________________________ in favour of SHRI/SMT. _________________________ .

3) To make representations for and on my behalf before the Managing Committee / General Body of
________________ Co-operative Housing Society Ltd.

4) To make representations for and on my behalf before the Deputy Registrar of Co-operative Societies and other
Officers appointed by the Commissioner for Co-operation and Registrar of Co-operative Societies.

5) To make representations for and on my behalf before the Superintendent of Stamps Mumbai, Sub-Registrar
of Assurances and/or any such other Officers appointed by the Inspector General of Registration Controller of
Stamps.

6) To do all deeds and things which are necessary so that the said SHRI/SMT.__________________________
gets a clear and marketable title to the property namely flat No. ______ on _____ floor in building
______________ of __________________ Co-operative Housing Society Ltd., situated at
_________________________________________ .

7) AND GENERALLY to do all such acts, deeds and things which are incidental to the same.

SIGNED AND DELIVERED ) SIGNATURES

by the within named )
(SHRI ____________________________ ) ___________________________
in the presence of . … … )
_____________________________ )

_____________________________ ) ___________________________
Specimen Signature of the Attorney
(SHRI ____________________________ ) ___________________________

EXPLAINED & IDENTIFIED BY ME,

BEFORE ME
NOTARY

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 717
Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

38.3C GIFT DEED

STAMP DUTY Rs._____________/-

GIFT DEED
THIS DEED OF GIFT is made at this ____ day of Montzh 200__ BETWEEN SSS Residing at Seladd having
PAN No. _______________ (hereinafter called the “DONOR”) of the One Part; AND PPP having PAN No.
________________ (hereinafter called the “DONEE”) of the Other Part.

WHEREAS the Donor is the absolute owner of the property i.e. Flat No. FFF in Sonameso Co-op. Housing
Society Limited, situated at Socadd more particularly described in the Schedule hereunder written;

AND WHEREAS out of natural love and affection for his/her _______________ the said SSS, the Donor is
desirous of making a gift of the said property to her/him.

AND WHEREAS the Donor and the Donee are intimately related to each other. The Donor is related as
_________ to the Donee.Enclosed Annexure “A” are the Copies of the ration card, passport and school leaving
Certificate of Donor/Donee.Enlosed Annexure B is a copy of the property card. Enclosed Annexure C is a copy of
the letter issued by the society with regards to built up area, number of floors and year of construction.

NOW THIS DEED WITNESSETH AS UNDER:

1. In consideration of natural love and affection of the Donor for the Donee, the Donor hereby voluntarily transfers,
conveys and delivers free from any encumbrances. ALL THAT the property more particularly described in the
Schedule hereto TO HOLD the same unto the Donee absolutely forever.

2. The Donee accepts the said transfer and has this day received exclusive possession of the said property.

THE SCHEDULE OF ABOVE PROPERTY

Flat No. FFF on the Fxyloor Floor in the Building consisting of Ground plus _________ Floors known as
‘Socsoc’, belonging to Sonameso., situated at Socadd, admeasuring Buarzea Sq. Ft Built Up Area, constructed
on or about _____ bearing City Survey No. _____ in Village __________ of Mumbai Suburban District
_______________Taluka.

ENCLOSURES

Annexure “A” - Copies of the ration card, passport and school leaving Certificate of Donor/Donee.

Annexure “B”- Copy of the property card

Annexure “C”- Copy of the letter issued by the society with regards to built up area, number of floors and year
of construction.

Annexure “D”- Copy of P.A.N. Card

718 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

IN WITNESS WHEREOF the parties hereto have put and subscribed their respective hands and seals the
day and year first hereinabove mentioned:

SIGNED AND DELIVERED by the ) SIGNATURES

wirthinnamed- DONOR/S )
SSS ) ______________________________

In the presence of .................... )

________________________ ) ______________________________
W1 )

SIGNED AND DELIVERED by the )

withinnamed – DONEE/S )
PPP ) ______________________________

in the presence of .................... )

___________________________ ) ______________________________
W2 )

One can obtain the conveyance of the property in

favor of Co-operative Society with in a period of about
2 years. The reality is managing committee members
spend more time in discussion rather than
implementing the decision.
If the gift document of immovable property is not
registered then the donee title to the gift property could
be defective. At the later dates the legal heirs of the
donor may challenge the gift deed.

If you wish to take advantage of concessional Stamp

Duty @ 2% amongst blood relations, please annex
documentary evidence like Ration Card, School
leaving Certificate, Passport as an annexure to the
gift deed.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 719
Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

38.4D FORMALITIES TO BE COMPLIED WITH BY THE OUTGOING MEMBER

1. The outgoing member, first and foremost, has to apply to the Society under Bye-Law No. 38(a) read with Rule
24(b) of the Maharashtra Co-operative Societies Rules 1961 intimating the Society that he proposes to transfer
his right, title and interest. 15 days notice for the same has to be given by the outgoing member. He has to
obtain Property Card. The outgoing member has to obtain a letter from the Society mentioning the built-up
area, number of floors, year of construction as this would be required at the time of registration of the documents.

2. The outgoing member will have to pay transfer fees as per Bye-Law No.38(a)(vii) read (with Rule 24(b),) which
is Rs. 500/-.

3. As per the provisions of Section 29 (2a), the outgoing member has to hold shares for a period of at least one
year.

4. The outgoing member has to give a declaration as per the provisions of Bye-Law No.38(e)(ii) in Appendix 25 as
per the provisions of Urban Land Ceiling Act.

5. The outgoing member should fill transfer form as per the provisions of 38(e)(i) as per Appendix 21 and/or 22.

6. In the event the outgoing member is a company or a body corporate, a resolution to that effect has to be
submitted by the outgoing member.

38.5E FORMALITIES TO BE COMPLIED WITH BY THE INCOMING MEMBER

1. The incoming member has to sign a letter of consent as has been mentioned in Bye-Law No.38(a){Appendix 20(2)}.

2. The incoming member has to pay entrance fees to the Society, which is Rs.100/-.

3. Attention is also drawn to the provisions of Bye-Law No.38(b)(viii).

4. The share premium amount has to be paid as per the Circular dated 9-8-2001 issued by the Co-operative
Department, which stipulates that the maximum amount that can be collected by the Society at the time of
transfer of flat in the head of Share Premium in the city of Mumbai is Rs. 25,000/-. In the event the Transferee
is a body corporate and is purchasing flat from an individual, an additional amount of Rs.250/- towards share
capital has to be paid by the incoming member.The provision of Bye-Law No.19(c)(ii) stipulates that the
incoming member should pay the share capital of Rs. 500/-. Normally, the Society will admit a person as a
member of the society only after all the dues of the society are cleared. However, even if there are any dues
remaining to be cleared, then also the incoming member is liable for the same.

5. As per the provisions of Bye-Law No.17(b),19(a)(vii),19(c)(iv) and 38(c)(xi) incoming member has to execute a
declaration on stamp paper of Rs.100/- as per the provisions of Urban Land Ceiling Act and as per the
Appendix 26 of the Model Bye-Laws. In the event the incoming member is not a urban person, then an
undertaking on Rs.100/- stamp paper has to be given as per Bye-Law No.19(a)(v) in Appendix No.5.

6. In the event the Applicant has already more than one flat, then he has to apply to the Society for holding
additional flats as per the provisions of Bye-Law No.62. A declaration has to be filed in from as mentioned in
Appendix No.30.

7. The incoming member has to give a declaration on stamp paper of Rs. 100/- as per the provisions of Bye-Law
No. 17(b) and 19(a)(iv) stating that the flat will be utilized by the incoming member for the purpose for which it
is allotted and no change of user will be made by the incoming member without the written permission of the
Managing Committee. This form is mentioned in Appendix No.4 of the Model Bye-Laws.

720 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

8. The incoming member has to submit certified true copy of the Agreement along with stamp duty receipt and
registration fee receipt. Section 34 of the Bombay Stamp Act 1958 clearly stipulates that a document which
is not properly stamped with proper stamp duty cannot be admitted in the Court of law for the purpose of
evidence and the same cannot be relied upon in the Court or any Authorities. Section 17 of the Indian Registration
Act 1098 stipulates that a document which is of the value of Rs.100/- should be compulsorily registered if he
proposed to create or relinquish the right, title and interest in the immovable property.

9. When the incoming member is a company, a board resolution authorising the person signing the transfer
documents should be submitted to the Society.

38.6F CHECKLIST OF TRANSFER DOCUMENT TO BE SCRUTINISED BY THE SOCIETY.

CO-OPERATIVE HOUSING SOCIETY LIMITED.

TRANSFER OF FLAT / UNIT NO. :

PREVIOUS TRANSFER DATE :

CARPET AREA SQ. FEET :

DEPOSIT :

SHARE CERTIFICATE NO. :

NAME OF THE TRANSFEROR. :

NAME OF THE TRANSFEREE. :

DUES INCLUDING REPAIRS & MAJOR REPAIRS CLEARED VIDE RECEIPT NO. ________ON

DOCUMENTS SUBMITTED

1. Notice of intention to Transfer YES / NO

2. Letter of Consent YES / NO
3. Transfer of Form YES / NO
4. Transfer Fee YES / NO
5. Share Premium Amount YES / NO
6. Application for membership YES / NO
7. Entrance Fee YES / NO
8. Declaration on Rs.100/- Stamp paper by the Transferor as per
the provisions of Urban Land Ceiling Act 1976. YES / NO
9. Declaration on Rs.100/- Stamp paper by the transferee as per
the provisions of Urban Land Ceiling Act, 1976. YES / NO
10. Undertaking on Rs.100/- Stamp Paper to discharge the Liabilities
of the society if the Prospective Member is a non-earning person YES / NO
11. Undertaking on Rs.100/- Stamp Paper to use the flat for the purpose
for which it is allotted YES / NO
12. Certified Copy of the Agreement YES / NO
13. Copy of N.O.C. issued by the Appropriate Authority Income Tax APP./ NOT APP
14. Original Share Certificate YES / NO

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 721
Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

15. Certified True Copy of Registration Receipt YES / NO

16. Proof of payment of Stamp Duty YES / NO
17. Copy of Possession Letter YES / NO
18. Voluntary contribution towards Common Amenities Fund from the Seller YES / NO
19. INDEMNITY BOND CUM AFFIDAVIT on Rs.200/- Stamp Paper YES / NO
20. No Dues Certificate from the Society YES / NO
21. Copy of the partnership deed along with names and addresses of the partners. APP./ NOT APP
22. Copy of the Memorandum of Association, Articles of Association, Board Resolution APP./ NOT APP
23. Does the member have any other flat / unit? YES / NO.
24. Has he cleared all the dues of the other units belonging to him/his sister concern? YES / NO.
25. Has the member done any unauthorised construction? YES / NO.
26. Has the unauthorised construction if any, been removed? YES / NO.
27. Has any letter been received by the society registering the lien on the flat/unit? APP./N.APP
28. Has any letter been received by the society registering the lien
on the flat / unit of the sister concerns of the member? YES / NO.

At the time of transfer of flat some

societies collect exorbitant
amount from the parties inspite of
the fact that Bye-Laws of society
clearly prohibit the society from
collecting astronomical amounts.
Strangely auditors of the society
tend to ignore such practices of
the office bearers of the society

Courts permission is required if the property is

purchased from a minor.

722 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

38.2 TRANSMISSION OF FLAT.

SHORT FORM CONTENTS

Florx Floor
Ccc SOCIETY’S NAME
DDD DATE
EEE DATE OF EXPIRED
Ppp TRANSFEREE
Sss LATE SHRI (DECEASED MEMBER) please type late Shri
MMM1 }
MMM2 } MEMBERS
MMM3 }
III SHARE CERTIFICATE NO.
HHH FIVE SHARES
AAA BUILT UP AREA (ONLY FIGURES)
Adadd ADDRESS OF THE SOCIETY EXCLUDING SOCIETY’S NAME
rgrgrg Registration number of the society

FFF FLAT NO

As per Court Judgment in the case of ______

negligible court fees have to be paid if the deceased
person had no other asset other than the flat in a
Co-operative Society. The reason for the same is the
flat in a Co-operative Society may cost lakhs of rupees.
However, what is being transferred are shares of a
Co-operative Society of the face value of Rs. 250/-
and/or Rs. 500/-. Therefore court fee has to be paid
on the value of the shares which is Rs. 250/- and/or
Rs. 500/- only.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 723
Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

FLAT NO. FFF

FROM:
Ppp
Flat No. Fff
Adadd
DATE: DDD

To,
The Hon. Secretary,
Ccc Co-operative Housing Society Ltd.,
Adadd

Sir,

Sub: Transfer of Flat No. Fff in my name.

This is to inform you that Sss expired on EEE. I have cleared all the dues of the society with regard to the
above flat. I herewith submit the following documents to enable you to admit me as a member of the society.
1. Application for Membership by the heir / nominee of the deceased member along with Entrance Fee.{In case of
legal heir as per Bye Law No.35 (Appendix No.17) and in case of nominee as per Bye Law No.34 (Appendix
No.15)}

2. Affidavit from the legal Heirs of Sss stating that they have no objection if the office-bearers of Ccc Co-operative
Housing Society Ltd., transfer the above Flat in my name.

3. Certified copy of the Death Certificate.

4. Original Share Certificate No. III bearing Five share from HHH.{Bye Law No.9}[Appendix No.1].

5. List of Legal Heirs of the deceased Sss.

6. A form of undertaking on Rs. 100/- Stamp Paper furnished by the prospective member to use the flat for the
purpose for which it has been allotted and no change of user will be made unless without the written permission
of the committee.{Bye Law No.19(iv)}

7. Indemnity Bond on Rs.200/- Stamp paper duly notarised stating that the flat shall be utilised for personal use,
it shall not be used for commercial use nor shall it be sub-let. The intending member agrees to indemnify the
society for all expenses that the society might have to incur for transferring the Share Certificate in the name of
the intending member.

Kindly acknowledge and do the needful. The Share Certificate duly endorsed in my favour may be send to me in
due course. Please inform me the date of the Managing Committee Meeting when you shall discuss my
application for membership. If you require my presence I shall attend your Managing Committee Meeting.

Thanking you,

Yours faithfully,
__________________
Ppp

Ha Ha Ha
Do you agree that Co-operative Societies are minting money at the time of transfer
of flat.

724 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

APPENDIX - 17

FLAT NO. FFF

COMMON

(UNDER BYE - LAW NO. 35 )

Application for membership by the heir of the deceased member of the Society

TO
The Hon. Secretary
Ccc Co-operative Housing Society Ltd.,
Adadd

SIR,

I Ppp hereby make an application for membership of the Ccc Co-operative Housing Society Ltd., having
address at Adadd and for transfer of shares and interest of the deceased member of the society in the capital /
property of then society.

Sss who was a member of the society and holding Five shares of Rs. Fifty each and the flat No. FFF in the
society’s building died on EEE without making nomination. His / Her death certificate is enclosed.

I hereby state that I am the only heir of the said deceased member / there are _________ heirs of the
deceased member and all of the heirs have made an affidavit choosing me to make an application for membership of
the society and for transfer of shares and interest of the deceased member in the capital / property of the society to my
name. The affidavit in original is enclosed.

I have also executed an Indemnity Bond in favour of the society, { appendix 18 (2) } indemnifying it against any
claim made by any other person / persons or heir / heirs at any subsequent time in respect of the shares and interest
of the deceased member, in the capital / property of the society.

I remit herewith an amount of Rs.100/- as entrance fee.

My particulars for the purpose of consideration of my application for membership of the society are as under:

Age :
Occupation :
Monthly Income :
Office Address :
Residential Address :

I declare that there is no plot / house owned by me or any of the members of my family or a person dependent
on me, in the area of operation of the society.(OR*)

I give below the particulars of the plot / flat / house owned by me or any of the members of my family or person
dependent on me, in the area of operation of the society.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 725
Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

S. NO. Name of the Person Particulars of the Plot flat * Location of Reasons as
house owned by the applicant the Plot * to why it is
or by any of the members of his house necessary to
family or a person dependent have a flat in
on him in the area of operation this society
of the society
1 2 3 4 5

I undertake to use the flat for the purpose for which it was held / acquired by the deceased member and that
any change of user will be made with the prior approval of the society. The undertaking in the prescribed form to that
effect is enclosed (Appendix 3).

I also enclose herewith the undertaking in the prescribed form that I will dispose of the plot / flat / house,
owned by me or any of the member of my family or the person dependent on me, the details if which are given above.

I enclose herewith the undertaking and declaration in the prescribed forms about registration of the transfer of
the flat to my name under section 269 AB of the Income Tax Act and about non - holding of immovable property in
excess of 500 sq. mts. Under the Urban Land (Ceiling and Regulation) Act.

I undertake to discharge all the present and future liabilities to the society. As I have no independent source of
income, I enclose herewith the undertaking in the prescribed form (Appendix 4) from the person on whom I am
dependent, to the effect that he will discharge all the present and future liabilities to the society; on my behalf.

I have gone through the Bye-Laws of the society and undertake to abide by the same and any modifications
that the Registering Authority may make in them.

I request you to please admit me as a member of the society and to transfer the shares and interest of the
deceased member in the capital * property of the society to my name. The share certificate held by the deceased
member is enclosed herewith.

Place : Mumbai

Date : DDD
Yours Faithfully

_____________________
Ppp

Note: (i) The expression “ a member of a family” means and includes husband, wife, son having no independent
source of income, unmarried daughter and a person dependent on a member.

(ii) The undertaking about registration of the transfer of the flat is not necessary if the heir is related to the
deceased member within the meaning of section 2(41) of the Income - Tax Act.

726 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

On Stamp Paper of Rs.100/-

(2)

FLAT NO. FFF

AFFIDAVIT

1. We the undersigned are the legal heirs of Sss who expired on EEE

2. We the undersigned are related to Sss as under :

SR. NO. NAME RELATION

1 MMM1

2 MMM2

3 MMM3

3. We are aware that Sss was a member of the Ccc Co-operative Housing Society ltd., situated at Adadd and
was occupying Flat No. FFF on the Florx floor in the said society.

4. We herewith relinquish all our right, title and interest in Flat No. FFF in Ccc Co-operative Housing Society ltd.,
Situated at Adadd, in favour of Ppp with regards to the above said flat.

5. We further affirm that we have no objection of any nature whatsoever if the office-bearers of Ccc Co-operative
Housing Society ltd., Situated at Adadd transfer Flat No. FFF in the name of Ppp

6. We further affirm that we shall not initiate any legal proceedings against the office-bearers of Ccc CO-
OPERATIVE HOUSING SOCIETY LTD. for transferring Flat No. FFF in the name of Ppp.

7. We are executing this Affidavit of our own free will and the same shall be binding on us.

Solemnly affirmed this day____ of ________ 2007.

___________________________
MMM1

___________________________
MMM2

___________________________

MMM3

EXPLAINED & IDENTIFIED BY ME

(BERORE ME)

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 727
Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960
(NOTARY)
(5)
FLAT NO.FFF

Ppp

DATE:DDD

LIST OF LEGAL HEIRS

TO WHOMSOEVER IT MAY CONCERN

I, Ppp state that the below mentioned persons are the legal heirs of Sss who expired on EEE

SR. NO. NAME RELATION

1 MMM1

2 MMM2

3 MMM3

From

____________________________

JOKE OF THE YEAR

Application for membership
mentions that the incoming
member has read the Bye-Laws.
The reality is even Managing
Committee members have not
read the bye-laws.

728 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

Ppp
ON STAMP PAPER OF Rs. 100/-

(6)

FLAT NO. FFF

FOR FLAT OWNERS SOCIETY ONLY

A Form Undertaking to be furnished by the Prospective Member to use the flat for the purpose for which it is
purchased

Under the Bye-Law No. 19(IV)

I Ppp at present having address at Flat No. FFF, in Ccc Co-operative Housing Society Ltd., situated at Adadd
intending member of the Ccc Co-operative Housing Society Ltd., Registered, having address at Adadd hereby give the
undertaking that I will use the Flat proposed to be acquired by me, on cessation of membership of the earlier member,
under the Bye-Law of the society, for the purpose mentioned in the letter, which will be issued under Bye-Law No.78(a)
of the society, registered.

I further give the undertaking that no change of user will be made by me without the previous permission, in
writing, of the Committee of the society.

___________________________
(Ppp)
Place : Mumbai

Date : DDD

Ha Ha Ha
Some Societies charge extra amount under the guise of
shifting charges when members/Licensees come to reside
in the flat. The reason given for charging the additional
amount is the staircase and other areas of the society
building are damaged on account of the licensees bringing
their goods.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 729
Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

ON RS. 200/- STAMP PAPER

(7)
FLAT NO. FFF

INDEMNITY BOND CUM DECLARATION CUM AFFIDAVIT

1. I, Ppp of Bombay Indian Inhabitant, State as under :-

2. Sss residing at FLAT NO. FFF at who was the member of Ccc CO-OPERATIVE HOUSING SOCIETY LTD.
having address at Adadd died on or about EEE

3. The said Sss had not made nominations.

4. The said Sss was holding the share certificate No. III for five fully paid up shares of Rupees fifty each, bearing
distinctive numbers from HHH both inclusive.

5. The said Sss was holding the Flat No FFF in the building of the society known as Ccc CO-OPERATIVE
HOUSING SOCIETY LTD. constructed on the plot of land situated at Adadd

6. The said Sss has left behind the following heirs.

SR. NO. NAME RELATION

1 MMM1

2 MMM2

3 MMM3

According to the Bye-Laws of the Society the legal heirs have jointly made affidavit, naming me to make an
application for membership of the said society and for transfer of the said shares and the interest of the said
deceased member in the flat to my name. Accordingly, I have made application for membership of the said
society and for transfer of the said shares and the interest of the deceased member in the said flat to my
name.

7. I hereby agree and undertake to abide by the Society’s Bye-Laws and Resolutions passed by the society’s
General Body and the Managing Committee from time to time and to pay the society’s Bills regularly during
the respective bill period without fail.

8. I further undertake and give an assurance not to keep any material package and/or any other goods in the
common passages and/or the compound of the society for any Business/Commercial/Industrial activities
whatsoever and I do hereby agree not to cause any nuisance and/or annoyance in particular to my neighbouring
flats. I further undertake not to use the flat for any commercial purpose such as office, shop, godown, nursing
home, dispensary, Beauty parlour, Cable TV. programs, mutton shop, beer bar, diamond cutting business etc.

9. I hereby further give an undertaking not to part with possession of Flat No. FFF on the Florx floor of the society
or any portion thereof or give it on Leave and License basis or paying Guest basis if the same is transferred in
my name without the prior written consent from the society under any circumstances.

10. I, further agree and undertake to pay Ccc CO-OPERATIVE HOUSING SOCIETY LTD, all costs, expenses,
Loan instalment’s, society dues, stamp duty, penalty and/or fine etc. that the society and/or its officers and
employees may be called upon to pay either now or in the future by the Central and/or State Governments and

730 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

such other government authorities for transferring Share Certificates No. III bearing five shares of the face value
of Rs. 50/- each numbered from HHH along with all the right title and interest in Flat No. FFF on Florx floor of
the above said Ccc Co-operative Housing Society Ltd. in my personal name. I further agree and undertake to
indemnify the society for all actions, damages etc. by virtue of the aforesaid transfer.

11. I the above named deponent, Ppp further affirm that I am executing this Indemnity Bond-cum-Affidavit of my
free accord and the same is binding upon me, my heirs, my executors, administrators and assigns.

12. I, the above named deponent, Ppp further undertake to pay any increase in the Insurance premium of the
society building and/or any increase in property taxes by the Municipal Corporation which may be directly due
to the activities carried on by me in said Flat No. FFF on Florx floor of the above Co-operative Housing Society
Limited, after it has been transferred to my name.

13. I, Ppp intending member of the above Co-operative Housing Society Ltd., proposing to hold Flat No. FFF
having about AAA sq. feet built up area in the building of the society constructed hereby declare that I do not
hold any vacant or land with a building thereon, anywhere, in any urban agglomeration, mentioned under the
Urban Land (Ceiling and Regulation) Act, 1976, the area of which exceeds 500 sq. meters.

Solemnly affirmed at Mumbai this day ____ of ________ 2007.

__________________________
(Ppp)
TRANSFEREE

IDENTIFIED BY ME.

BEFORE ME
NOTARY

It has been held by Karnataka High Court in

case of V. R. Kamath V/s. Divisional Controller
that signature affixed in Register and
Endorsement made on Affidavit should
contain serial number and also contain place
of attestation. In case, non-compliance with
said requirements, Affidavit cannot be said to
be duly attested. Very few persons make it a
point to go to the notary and sign in the notarial
register.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 731
Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

The form of notice, inviting claims or objections to the transfer of the shares and the interest of the
Deceased Member in Capital/ Property of the Society.

To be displayed on the notice board of the Society.

NOTICE

Sss a Member of the Ccc., having address at Adadd and holding Flat No. FFF in the building of the society,
died on EEE without making any nomination.

The society hereby invites claims or objections from the heir or heirs or other claimant or claimants/objectors
to the transfer of the said shares and interest of the deceased member in the capital/property of the society within a
period of Fifteen days from the publication of the notice, with copies of such documents and other proofs in support of
his/her/their claims/objections for transfer of shares and interest of the deceased member in the capital/property of the
society. If no claims/objections are received within the period prescribed above the society shall be free to deal with
the shares and interest of the deceased member in the capital/property of the society in such manner as is provided
under the Bye-Laws of the society. The claims/objections, if any, received by the society for transfer of shares and
interest of the deceased member in the capital/property of the society shall be dealt with in the manner provided under
the Bye-Laws of the society. A copy of the registered Bye-Laws of the society is available for inspection by the
claimants/objectors, in the office of the society/ with the secretary of the society between 9=00 a.m. to 10=00 a.m.
from the date of publication of the notice till the date of expiry of its period.

For and on behalf of

Ccc CO-OPERATIVE HOUSING SOCIETY LTD

_______________________
Secretary
Place : Mumbai
Date : DDD

There is vast difference between

membership and ownership. A
person may be a owner but that
need not make him a member of
the society. Do make it a point to
take extra precautions be fore
purchasing a flat from a nominee.

732 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

PUBLIC NOTICE

Late Sss was the Member of the society i.e. Ccc., (Reg. No. rgrgrg situated at Adadd. The society has
received an application for membership from the legal heir Ppp., for transfer of Shares and Interest in Flat No. FFF in
his/her name.

The Society hereby invite claims or objections from the heir or heirs or other claims and claimants/objector or
objectors to the transfer of the said shares of the deceased member in the capital stock property of the society within
15 days with copies of documentary evidence in support of the claim.

If no such claims/objections are received within 15 days hereof, the society will go ahead with the transfer of
the flat/shares in favour of Ppp as per the Bye-Laws of the Society.

For Ccc CO-OPERATIVE HOUSING SOCIETY LTD.

_______________________
Secretary

Place : Mumbai.
Date : DDD

There are say four legal heirs, and

the member has expired without
making a nomination. As per the
provisions of section. 30 the society
can make any legal heir a member
of the society even if there is a WWF
(fight) amongst the legal heirs.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 733
Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

38.3 ACTS TO BE DONE BY THE SOCIETY ON RECEIPT OF TRANSFER APPLICATION

1. On receipt of transfer application, it becomes the duty of the Secretary to scrutinize the same and ensure that
all the information is properly complied with.

2. In the event there is any shortcoming, then the same should be pointed out to the parties.

3. Bye-Law No. 39(a) stipulates that the formalities with regards to transfer of shares is stipulated in Bye-Law
No.65.

4. Bye-Law No. 65 stipulates that as soon as the society receives the transfer application, the same should be
scrutinized by the Society and shortcoming, if any, should be intimated to the concerned member within 7
days of receipt of the documents for compliance. The Secretary should place the application for transfer
received by the society before the Managing Committee of the Society or before the General Body of the
Society as the case may be after receipt of the application.

5. The meeting of the Managing Committee has to take necessary decision thereon. It becomes the duty of the
society to dispose off the application within a maximum period of three months. In the event the Managing
Committee rejects the transfer application, then it has to record the same in the minutes of the meeting
alongwith reasons of rejection. The decision of the Managing Committee or General Body has to be
communicated to the Applicant within 15 days from the date of taking the decision.

6. In the event the Society does not take any decision, then the deemed provisions as stipulated in section 22(2)
of the Maharashtra Co-operative Societies Act, 1960, become applicable.

38.4 FORMALITIES WITH REGARDS TO PURCHASE OF ADDITIONAL FLAT.

1. It so happens that with the passage of time, the need of the member increases and he proposes to acquire
additional flat. Whenever an additional flat is to be acquired at that time permission of the Society is required.
Bye-Law No. 62 stipulates that when a person intend of acquire additional flat has to request the Society to
grant him permission for acquiring additional flat. It needs to be emphasized that there are many companys,
who are having a number of flats.

38.5 WHAT IS THE POSITION IF THE MEMBER EXPIRES WITHOUT FILING THE
NOMINATION FORM.

1. It is in the interest of the member to file nomination form. The purpose of filing nomination form can decide with
whom the society should deal with when a member is no more.

2. The nominee is basically a Trustee of the property. There is vast difference between the ownership and the
membership. A person may be a member but that does not mean that he is the owner of the property and
vis-à-vis. Let us examine what should be done by the Society when the member expires without making the
nomination. Bye-Law No. 35 stipulates that when a person expires making a nomination or without any
nomination comes forward to transfer the flat in such a situation the society after obtaining the details of the
member, issue a public notice in the prescribed form in at least two local newspapers, having wide circulation.
The copies of the same should also be affixed in the Notice Board of the Society. The entire expenses for the
same has to be borne from the value of shares and interest of the deceased member in the capital/property of
the society.

734 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

3. The Society should thereafter taking into consideration the claims or objections received in response to the
public notice should make necessary enquiries as deemed fit by the Committee. Thereafter the committee
should decide as to the person, who in the opinion of the committee, is the heir or legal representative of the
deceased member. Such person, who, in the opinion of the committee, is eligible to the membership of the
Society as Bye-Law 17(a) or 19. However, he will have to give an Indemnity Bond along with the Application
Form for Membership in the prescribed form. The contents of the Indemnity Bond should clearly stipulate that
in the event there are any claim against the Society, the same would be indemnified by the Applicant. If there
are more claimants than one, then they shall be asked to make an Affidavit as to who should become a
member of the Society and the Affidavit to that effect should be submitted. If the member has not filed the
nomination and in the event the committee is not able to decide as to who should become the member of the
Society, then in such circumstances the committee shall call upon them to produce Succession Certificate
from the Court of competent jurisdiction.

38.6 SECTIONS OF MAHARASHTRA CO-OPERATIVE SOCIETIES ACT, 1960 WHICH

DEAL WITH TRANSFER OF SHARES.

1. Deemed membership – Section 22

(1) Subject to the provisions of section 24, no person shall be admitted as a member of a society except the
following, that is to say —

(a) an individual, who is competent to contract under the Indian Contract Act, 1872;
(b) a firm, company or any other body corporate constituted under any law for the time
being in force, or a society registered under the societies Registration Act, 1860;
(c) a society registered, or deemed to be registered, under this Act;
(d) the State Government or the Central Government;
(e) a local authority;
(f) a public trust registered under any law for the time being in force for the registration of such trusts;

Provided that, the provisions of clause (a) shall not apply to an individual seeking admission to a society
exclusively formed for the benefit of students of a school or college:
Provided further that, subject to such terms and conditions as may be laid by the State Government by
general or special order, a firm or company may admitted as a member only of society which is a federal or
urban society or conducts or intends to conduct an industrial undertaking:
Provided also that, any firm or company, which is immediately before commencement of this Act, a member
of a society deemed to be registered under Act, shall have, subject to the other provisions of this Act, the right
to continue such member on and after such commencement.

Explanation — For the purpose of this section “an urban society” means a society the business of which
mainly falls within the limits of a municipal corporation, municipal cantonment or notified area committee.

(1A) Not withstanding anything contained in sub-section (1), the State Government may, having regard to the
fact that the interest of any person or class of persons conflicts or is likely to conflict with the objects of any
society or class or societies, by general special order, published in the Official Gazette, declare that any
person or class of persons engaged in or carrying on any profession, business or employment shall be
disqualified from being admitted, or for continuing, as members or shall be eligible for member only to a limited
extent of any specified society or class of societies, so long as such person or persons are engaged in or
carry on that profession, business or employment 2(as the case may be; and the question whether a person
is or is not so engaged in or carrying on any profession, business or employment or whether a person belongs
or does not belong such class of persons as declared under this sub-section and has or has not incurred a
disqualification under this sub-section shall be decided by the Registrar under section 11.

(1B) Not withstanding anything contained in sub-section (1), where the Registrar has decided under section
11 that a person has incurred a disqualification under section [1A], the Registrar or the person not below the

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 735
Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960
rank of District Deputy Registrar of Co-operative Societies, authorised by him in this behalf, may, by order,
remove such person from the membership of the society; and such person shall cease to be a member of the
society on expiration of a period of one month from the date of receipt of such order by him.

(2) Where a person is refused admission as a member of a society, the decision (with the reasons therefore)
shall be communicated to that person within fifteen days of the date of the decision, or within three months
from the date of receipt of the application for admission whichever is earlier. If the society does not communicate
any decision to the applicant within three months from the date of receipt of such application the applicant
shall be deemed to have been admitted as a member of the society. If any question arises whether a person
become a deemed member or otherwise, the same shall be decided by the Registrar after giving a reasonable
opportunity of being heard to all the concerned parties.

2. Open membership – Section 23

(1) No society shall, without sufficient cause, refuse admission to membership to any person duly qualified
therefore under the provisions of this Act and its Bye-Laws.

(1A) Where a society refuses to accept the application from an eligible person for admission as a member, or
the payment made by him in respect of membership, such person may tender an application in such form as
may be prescribed together with payment in respect of membership, if any, to the Registrar, who shall forward
the application and the amount, if any so paid, to the society concerned within thirty days from the date of
receipt of such application and the amount; and thereupon if the society fails to communicate any decision to
the applicant within sixty days from the date of receipt of such application and the amount by the society, the
applicant shall be deemed to have become a member of such society. If any question arises whether a person
has become a deemed member or otherwise, the same shall be decided by the Registrar after giving a
reasonable opportunity of being heard to all the concerned parties.

(2) Any person aggrieved by the decision of a society, refusing him admission to its membership, may appeal
to the Registrar.Every such appeal, as far as possible, be disposed of by the Registrar within a period of
three months from the date of its receipt:
Provided that, where such appeal is not so disposed of within the said period of three months, the Registrar
shall record the reasons for the delay.

(3) The decision of the Registrar in appeal, shall be final and the Registrar shall communicate his decision
to the parties within fifteen days from the date thereof.

(4) Without prejudice to the foregoing provisions of this section, in the case of agro-processing societies or
any other society for which a definite zone or an area of operation is allotted by the State Government or the
Registrar, it shall be obligatory on the part of such society to admit, on an application made to it, every eligible
person from that zone or the area of operation, as the case may be, as a member of such society, unless such
person is already registered as a member of any other such society, into the same zone or the area of operation.

38.7 BYE-LAWS OF THE SOCIETY WHICH REFER TO TRANSFER OF SHARES.

1. Bye-Law No. 38

(a) A member, desiring to transfer his shares and interest in the capital/ property of the Society shall give 15
days’ notice of his intention to do so to the Secretary of the Society in the prescribed form, along with the
consent of the proposed transferee in the prescribed form.

(b) On receipt of such notice, the Secretary of the Society shall place the same before the meeting of the
Committee, held next after the receipt of the notice, pointing out whether the member is primafacie eligible to

736 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

transfer his shares and interest in the capital/property of the Society, in view of the provisions of Section
29(2)(a) of the Act.

(c) In the event of ineligibility (in view of the provisions of section 29(2)(a) & (b) of the Act) of the member to
transfer his shares and interest in the capital/property of the Society, the Committee shall direct the Secretary
of the Society to inform the member accordingly within 8 days of the decision of the Committee.

(d) “No Objection Certificate” of the Society is not required to transfer the shares and interest of the transferor
to transferee. However, in case such a certificate is required by the transferor or transferee, he shall apply to
the Society and Committee of the Society may consider such application on merit, within one month.

(e) The Transferor/Transferee shall submit following documents and make the compliance as under:
(i) application, for transfer of his shares and interest in the capital/ property of the society, in the prescribed
form, along with the share certificate;
(ii) application for membership of the proposed transferee in the prescribed form;
(iii) resignation in the prescribed form;
(iv) stamp duty paid agreement;
(v) valid reasons for the proposed transfer;
(vi) undertaking to discharge the liabilities to the society by the transferor:
(vii) payment of the transfer fee of Rs. 500/-;
(viii)remittance of the entrance fee of Rs. 100/- payable by the proposed transferee;
(ix) payment of amount of premium at the rate to be fixed by the general body meeting but within the
limits as prescribed under the circular, issued by the Department of Co-operation Government of
Maharashtra from time to time.
No additional amount towards donation or contribution to any other funds or under any other pretext
shall be recovered from transferor or transferee;
(x) submission of ‘No objection” certificate, required under any law for the time being in force or order or
sanction issued by the Government, any financing agency or any other authority;
(xi) the undertaking/declaration in compliance with the provisions of any law for the time being in force, in
such form as is prescribed under these Bye-Laws.
Note: The condition of Sr. No. (ix) above shall not apply to transfer of shares and interest of the transferor in
the capital/property of the society to the member of his family or to his nominee or his heir/legal representative
after his death and in case of mutual exchange of flats amongst the members.

2. Bye-Law No. 39

(a) The procedure for disposal of applications for transfer of shares and/ or interest of members in the capital/
property of the Society as laid down under the Bye-Law No. 65 shall be followed by the Secretary and the
Committee of the society.

(b) A meeting of the Committee or the General Body, as the case may be, shall not refuse any application for
admission to membership of transfer of shares and interest in the capital/property of the society except on the
ground of non-compliance of the provisions of the Act, the Rules and the Bye-Laws of the society or any other
law or order issued by the Government in exercise of the statutory powers vested in it.

(c) If the decision of the Committee/General Body meeting as the case may be, on the application for transfer
of Shares and/or interest in the capital/property of the society is not communicated to the applicant within 3
months of its receipt, the transfer application shall be deemed to have been accepted and the transferee shall
be deemed to have been admitted as a member of the society as provided under Section 22(2) of the Act.

(d) The transfer made in contravention of the Act, Rules or Bye-Laws shall be void and not be effective against
the Society.

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Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

38.8 THE FORMAT OF INTIMATION THAT IS TO BE GIVEN BY THE SOCIETY TO TRANSFEREE

(INCOMING MEMBER) TO EXERCISE HIS RIGHTS OF MEMBERSHIP.

When a flat purchaser has been admitted as member in the society, a letter has to be written by the society to the
member. The format of the said letter as per Bye-Law No.40 is reproduced herewith.

APPENDIX - 28
[Under the Bye-Law No.40]
A Form of Intimation by the Society to the Transferee about
Exercise of Rights of Membership by him

To.
Shri/Shrimati/Messrs................................................................

...............................................................................................

1. Upon acceptance of the application for transfer of shares and interest of Shri/Shrimati/Messrs
........................................................................................ ............................................ in the capital/property
of the society, to you and upon acceptance of your application for membership of this society simultaneously, in the
meeting of the managing committee of the society, held on.......................... your name has entered in the Register
of Members in “I” Form and in the List of Members in “J” Form and necessary endorsement of transfer of shares held
by the transferor to your name has been made in the Share Certificate No................................ You are eligible to
exercise the rights of membership of this society in accordance with the Act, Rules and the Bye Laws of the society.

2. The said share certificate, duly endorsed in your name, is enclosed herewith.

Yours faithfully,

` _____________________
Secretary
The...................................Co-operative Housing Society Ltd.

Place :

Date :

Enclosure: Share Certificate.

Lessons in Logic
If your father is a poor man it is your fate BUT,
if your father-in-law is a poor man it is your stupidity.

738 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

38.9 SPECIMEN OF REGISTERS THAT HAVE TO BE MAINTAINED BY THE SOCIETY WITH

REGARDS TO TRANSFER OF SHARES
1. FORM – I
Form ‘I’
[See Rules 32 and 65(1)]
Register of members
[Section 38(1) of the Maharashtra Co-operative Societies Act, 1960]

1. Serial Number
2. Date of Admission
3. Date of payment of entrance fee
4. Full name
5. Address
6. Occupation
7. Age on the date of admission
8. Full name and address of the person nominated by the member under Section 30(1)
9. Date of nomination
10. Date of cessation of membership
11. Reasons for cessation
12. Remarks

Date Cash Particulars of shares held Total No. of Serial No. of

book Application Allotment Amount amount shares shares
folio received on received held certificates

1st 2nd
call call

Particulars of shares transferred or surrendered

Date Cash Date Cash No. of No. of Balances
book Book folio shares shares
folio or shares transferred transferred
transfer Serial No. or No. of Serial Amount
register of share refunded shares No. of
No. certificate held shares
certificates

2. FORM – J

Form ‘J’
[See Rules 33]

List of Members of …………………………. Society Limited/Unlimited

Serial No. Full name of the Member Address Class of Member

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 739
Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

38.10 CASE LAWS ON TRANSFER

1. The Sahyadri Sahakari Bank Ltd. and another

Versus
The State of Maharashtra and another

BOMBAY HIGH COURT

(Citation: 1989 C. T. J. 289)

Hon’ble Pendse and Tipnis, JJ.

The Sahyadri Sahakari Bank Ltd. and another

Versus
The State of Maharashtra and another

(Writ Petition No. 2349 of 1986, decided on the 20th February, 1989)

(A) Constitution of India—Articles 226, 14, 19 (1) (c) and 19(1) (g)-Maharashtra Co-operative
Societies Act, 1960-Sections 22 (2) and 23 (1-A) (As amended by Act No. 20 of 1986 w.e.f. 12-5-86)—Constitutional
Validity of the Sections—Object of introducing the amendment under the Act—If amending sections violates
fundamental rights guaranteed under Constitution—Banking business carrying on by petitioner Society as
contemplated by the provisions of Banking Regulation Act, 1949—Societies withholding consideration and
process of applications for admissions as members of Co-operative Societies—Hardships suffered by the
applicants—Amendment providing time limit upto three months to consider such applications—On failure
to consider by Society, applicants deemed to have been admitted as members—Held, provisions very
salutary, not violative and would advance the cause of co-operation –(Banking Regulations Act, 1949; Banking
business; Admission of members of Co-operative Society—Withholding of applications).

The requirement for amendment of the Section arose because the experience disclosed that several Societies
were withholding consideration and process of applications for admission as members of Co-operative Societies and
reasons for withholding the applications were numerous, like postponing the consideration of the application till the
election is over or keeping out a group of persons who are likely to oppose to the existing managing board. Realising
the hardship suffered by such applicants, the Government decided to step in and provide that if decision is not taken
on the application within a period of three months from the date of receipt of such application, then the person would
be deemed to have been admitted as member. The provision is very salutary and it cannot operate harshly. The State
Legislature also realised that the Society may decline even to accept the application and therefore provided that in
such cases the applicant may directly approach the Registrar and the Registrar would forward the application to the
Society and then the Society is bound to examine the application within the stipulated period. Therefore, the purpose
sought to be achieved by the amendment is extremely healthy and would advance the cause of co-operation.
[Para 3]

(B) Constitution of India—Article 14—Maharashtra Co-operative Societies Act, 1960—Sections 22 (2)

and 23 (1-A) (As amended by Act No. 20 of 1986)—If amending Sections hit by Article 14—Held, no—All the
Societies registered under Maharashtra Co-operative Act form one class—Therefore, Article 14 has no
application.

Article 14 cannot be imported by claiming that the Legislature should enact legislation with reference to the
size of each of the Society. All the Societies registered under the Co-operative Societies Act form one class and
therefore Article 14 has no application whatsoever while complying with the requirement of the sections.
[Para 4]

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(C) Constitution of India—Article 19 (1) (g) and 19 (1) (c)—Maharashtra Co-operative Societies Act,
1960—Sections 22 (2) and 23 (1-A) (As amended by Act No. 20 of 1986)—Constitutionality of provisions of
Sections 22 (2) and 23 (1A)—Amending provisions preventing unnecessary withholding of processing of the
applications for membership of the Society—Held, amended sub-sections does not violate the fundamental
right under Article 19 (1) (g) of the Constitution-(1984) 2 Guj LR 1244 diss. from; AIR 1985 SC 973 foll. (Town
Planning Act ; Municipal Act ; Land Revenue Code).

Article 19 (1) (g) confers right on the citizens to practice any profession or to carry on any occupation, trade
or business. [Para 5]

It is common knowledge that such provisions are prescribed under various statutes like Town Planning Act,
Municipal Act, Land Revenue Code etc. These Acts provide that if an application is made for seeking relief under the
Act and if the application is not processed and decided within a stipulated period, then relief is deemed to have been
granted. Such provision is essential to prevent the unnecessary withholding of processing of the application and,
therefore, the amended sub-sections can in no manner violate the fundamental rights under Article 19 (1) (g) of the
Constitution. Therefore petitioners are not entitled to any relief; and as such, the validity of the amended Sections were
upheld. [Para 5]

Case-law referred:
(1) (1984) 2 Guj. LR 1244 diss. from.
(2) AIR 1985 SC 973 foll.

Advocates appeared:
Dr. B. R. Naik with Shri. Y. R. Naik , Advocates for the petitioners.
Shri. A. S. Bobde, Advocate General with Shri D. L. Patil, A. G. P. for the Respondents.

JUDGMENT

Pendse, J. — By this petition filed under Article 226 of the constitution of India, the petitioner- Society is
challenging the vires of sub-section (2) of Section 22 and sub-section (1A) of section 23 of Maharashtra Co-operative
Societies Act, 1960 No. 20/86 and came into operation with effect from May 12, 1986. The sub-section which are
under challenge read under:

“22 (2) Where a person is refused admission as a member of a Society, the decision with the persons
therefore shall be communicated to that person within fifteen days of the date of the decision, or
within three months from the date of receipt of the application for admission, whichever is earlier.
If the Societydoes not communicate any decision to the applicant within three months from the
date of receipt of such application, the applicant shall be deemed to have been refused admission as a
member of the Society.

23 (1A) where a Society refuses to accept the application from an eligible person for admission
as a member, or the payment made by him in respect of membership, such person may t e n d e r
an application in such form as may be prescribed together with payment in respect of
membership, if any, to the Registrar, who shall forward the application and the amount, if any so
paid, to the Society concerned within thirty days from the date of receipt of such application and
the amount ; and thereupon if the Society fails to communicate any decision to the applicant and
the amount by the Society, the applicant shall be deemed to have become a member of such
Society.”

2. The petitioner No. 1 is a Society registered under the Maharashtra Co-operative Societies Act, 1960 and is
carrying on banking business as contemplated by provisions of the Banking Regulation Act, 1949. The Minister for Co-
operative introduced Amending Bill No. 28 of 1985 in the Legislative Assembly and submitted a report setting out the
reasons why the amendment was necessary. The Bill was accepted by the Legislature and the Amending Act No. XX
of 1986 came to be passed. The present petition was filed to challenge the vires of this amending Section and the
petition was admitted and operation of the amended Section was stayed on June 19, 1986.

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3. Dr. Naik, learned counsel appearing on behalf of the petitioner, submitted that the amendment of the two sub-
section is in contravention of fundamental rights guaranteed under Articles 14, 19 (1) (c) and 19 (1) (g) of the Constitution.
The learned counsel urged that prescribing that the applicant for membership would be deemed to have been admitted
as member of the Society; in case no communication is received from the Society would cause serious prejudice to
the working of the Society. It was also urged by the learned counsel that provisions which enables the Registrar to
accept the application and demand the Society to dispose of the application within stipulated period is not valid. We
are unable to appreciate any merit in this submission. The requirement for amendment of the Section arose because
the experience disclosed that several Societies were withholding consideration and process of applications for
admissions as members of Co-operative Societies and reasons for withholding the applications were numerous, like
postponing the consideration of the application till the election is over or keeping out a group of persons who are likely
to oppose to the existing managing board. Realising the hardship suffered by such applicants, the Government
decided to step in and provide that if decision is not taken on the application within a period of three months from the
date of receipt of such application, then the persons would be deemed to have been admitted as member. The
provision is very salutory and we do not find how it will operate harshly. The State Legislature also realized that the
Society may decline even to accept the application and therefore provided that in such cases the application may
directly approach the Registrar and the Registrar would forward the application to the Society and then the Society is
bound to examine the application within the stipulated period. In our Judgement, the purpose sought to be achieved by
the amendment is extremely healthy and would advance the cause of co-operation.

4. Dr. Naik submitted that the amendments are hit by Article 14 of the Constitution as the amendments bring in
its sweep all the Societies irrespective of their sizes and irrespective of the number of members of such Societies. It
was contended that the small Housing Society consisting of 10 to 15 members may not be able to strictly comply with
the requirement of amended sub-sections. The contention is that the clerk employed by such small Society may
withhold the application and fail to disclose presentation of the application to the managing board. The submission is
only required to be stated to be rejected. Article 14 cannot be imported by claiming that the Legislature should enact
legislation with reference to the size of each of the Society. All the Societies registered under the Co-operative
Societies Act form one class and therefore Article 14 has no application whatsoever while complying with the requirement
of the Sections.
As regards challenge to the amended Sections under Article 19 (1) (c) of the Constitution, Dr. Naik placed
reliance upon decision of the Division Bench of Gujarat High Court reported in Amreli District Co-op. Sale and Purchase
Union v. State of Gujarat, [ (1984) 2 Guj. LR 1244 ]. It is undoubtedly true that the Gujarat High Court has held that
parallel amended Sections of Gujarat Co-operative Societies Act are in violation of Article 19 (1) (c) of the Constitution.
We are unable to agree with the view of Gujarat High Court. Indeed the point does not require further consideration in
view of the dictum laid down by the Supreme Court in the decision reported in Daman Singh and others v. State of
Punjab and others, [AIR 1985 SC 973]. The Supreme Court while examining the contention under provisions of Punjab
Co-operative Societies Act observed that the Co-operative Societies which from the inception are governed by the
statute are created by statute and controlled by statute and there can be no objection to statutory interference with
their composition on the ground of contravention of the individual right of freedom of association. In view of the decision
of the Supreme Court Dr. Naik very fairly did not press this contention any further.

5. Finally Dr. Naik urged that the amendments are in violation of the right conferred under Article 19(1)(g) of the
Constitution. We are unable to find any merit in the submission of the learned counsel. Article 19(1)(g) confers right on
the citizens to practice any profession or to carry on any occupation, trade or business. We are unable to appreciate
how the provisions which prescribe that the application for membership if not processed and decided within stipulated
period would result in the applicant being deemed member of the Society is a restriction on the right to carry the trade
or profession. It is common knowledge that such provisions are prescribed under various statutes like Town Planning
Act, Municipal Act, Land Revenue Code etc. These Acts provide that if an application is made for seeking relief under
the Act and if the application is not processed and decided within a stipulated period, then relief is deemed to have
been granted. Such provision is essential to prevent the unnecessary withholding of processing of the application and,
therefore, the amended sub-sections can in no manner violate the fundamental right under Article 19(1)(g) of the
Constitution. In our judgment, the petition is entirely misconceived and the petitioners are not entitled to any relief. We
uphold the validity of the amended Sections and dismiss the petition.

6. Accordingly, rule is dismissed with costs.

Petition dismissed.

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2. Toddy Tapper Co-operative Society

Versus

The Excise Superintendent,

Registrar of Toddy Tappers Co-operative Societies,
R.R. Distt. Hyderabad, and others

ANDHRA PRADESH HIGH COURT

(Citation: 1989 C.T.J. 497)
Yogeshwar Dayal, C.J. and Upendralal Waghway, JJ.

Toddy Tapper Co-operative Society,

represented by its President, K. Narasimhan Kuatloor

Versus

The Excise Superintendent,

Registrar of Toddy Tappers Co-operative Societies,
R.R. Distt. Hyderabad, and others

(Writ Petition No. 16233 of 1988, decided on the 13th April, 1959).

Andhra Pradesh Co-operative Societies Act- Section 19(3), Provision, 21, 34 and 76-construction and
interpretation of section 19(3)-eligibility for membership- Order of Registrar, Co-operative Societies, directing
names of four persons (respondents 3 to 6) to be entered as members in the records of Society—Validity
of -- Object of Society—Question of deemed membership—Held, cannot be said that respondents 3 to 6
were not eligible or that the number of teddy trees available did not justify their admission – As the petitioner
declined to shoe those respondents as members, in view of the deemed provisions of Section 19(3), Proviso,
the impugned proceedings only in the nature of the show-cause notice consequent upon it, cannot be
found fault with—(1988) 2 A.P.L.J. ISI over.—(Interpretation of statutes; Eligibility for membership).

The object of a Society like that of tappers is to provide employment and services to its members who are to
be tappers from a locality. As these are weaker sections and exposed to exploitation by contractors the State gives a
licence for a toddy shop and allots trees on a preferential basis and on concessional terms. Apart from eligibility and
disqualification for being a member of a Managing Committee of a Society, the Act also provides for the eligibility and
disqualification for membership itself. The disqualification for membership is provided in Section 21, which may occur
even after a person is admitted as a member. Rule 20 of the Rules framed under the Act provides for the procedure for
action to be taken by the Registrar for declaring that a person who is disqualified shall cease to be a member of the
Society from the date of such disqualification. The eligibility for membership is dealt with in Section 19(1). The
requirements are: he should be a major, of sound mind and belongs to the class of persons, if any, for whom the
Society is formed as per its Bye-Laws. The Bye-Laws themselves are subject to approval and amendment by the
Registrar. Sub –section (2-A) of Section 19 provides for the deemed membership of an applicant under the said
provision if his application is forwarded to the Society by the Registrar. Sub –section (2-B) of Section 19 provides for
action by the Registrar in case there is a controversy about the eligibility of an applicant under sub-section (2-A).
[Para 6]

The Bye-Laws provide for a report by an official giving the necessary particulars for determining the eligibility
and the other relevant factors. The concerned officer—Excise Sub-Inspector in this case—has made a report on these
aspects regarding the twelve applicants including the four respondents. When this material is available, there is no
justification for the Society, either to decline to admit them as members or not to communicate the decision. Assuming
in any case the Society disputes the eligibility; it should take a decision and communicate it within the period
mentioned in the proviso. This will enable the person whose application is rejected to prefer a statutory appeal under
Section 76 (2) of the Act. This indicates that the Society is obliged to take a decision regarding admission and

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communicate it within sixty days or otherwise deeming provision will come into operation. Prima facie the report
regarding eligibility will be taken as correct and it will be for the Society to hold otherwise, which will be subject to
statutory appeal under Section 76 (2) of the Act. (Para 7)

The view of single Judge in the case reported in (1998) 2 APLJ 181 cannot be accepted which held that
Section 19 (3) read with its proviso does not contemplate a deemed membership after the expiry of the period of sixty
days from the date of the receipt of application for membership contemplated by it. (Para 7)

In the instant case the plea of the Society that it had orally communicated its decision to admit the respondents
3 to 6 without giving any particulars about the decision and date of alleged communication cannot be belived. Keeping
in view the report of the Excise Sub-Inspector, it cannot be said that respondents 3 to 6 were not eligible or that the
number of toddy trees available did not justify their admission. As the petitioner declined to show the respondents 3 to
6 as members, in view of the deemed provision of sub-section (3) and its Proviso, the impugned proceedings which are
only in the nature of a show-cause notice consequent upon it cannot be found fault with. (Para 8)

Case – law referred :

(1) (983) 2 APLJ 181 Over.

Advocates appeared :
Mr. T. Raghunadha Reddy, Advocate for the Petitioner
The Government Pleader for excise for Respondents 1 and 2.
Mr. R. Subhash Reddy, Advocate for Mr. C. Malla Reddy, Advocate for the Respondents 3 to 6.

JUDGMENT

Yogeshwar Dayal, C.J. – At the stage of consideration of the petition to vacate the interim orders granted by
this Court our learned brother M. N. Rao J., by his order dated 22-3-1989 has referred the writ petition for learned single
Judge, P. A. Choudary, J. reported in D. Sreenivas Reddy v. Dist. Collector, [1988 (2) APLJ 181] regarding the construction
of Societies 19 (3) of the Andhra Pradesh Co-operaitve Societies Act (hereinafter called the Act). At the hearing of the
vacate stay petition before us, with the consent of both the counsel, we have heard them in the main writ petition itself.

2. The writ petition has been filed by a Toddy Tappers Co-operative Society for quashing the order dated 19-10-
1988 of the 1st respondent (concerned Registrar under the Co-operative Societies Act) directing that the
names of the four persons – respondents 3 to 6 to be entered as members in the records of the Society, failing
which action will be taken under Section 34 of the Act viz., for superseding the Managing Committee of the
Society. It is not in dispute that they had made an application for being admitted as members of the Society
on 8-7-1988 and even after the expiry of sixty days, no communication in writing was received by the said
applicants regarding the fate of their application. They gave a representation to the Registrar in this behalf on
13-10-1988. The Excise Sub-Inspector having jurisdiction had sent a report according to which these persons
are residents of the village and are tappers having passed the tapping test. In these circumstances the
impugned order has been passed.

3. According to Sri T. Raghunatha Reddy, learned counsel for the petitioner, it is for the Managing Committee of
the Society to decide whether the applicants are to be admitted as members or not taking into consideration
several relevant factors like their eligibility, availability of facilities, that is, number of trees for tapping etc. It is
also alleged that these four persons are not residents of the village and are, therefore, not eligible according to
the Bye-Laws of the society read with Section 19 (1) of the Act. He has placed reliance upon the judgment of
the learned single Judge represented in D. Srinivas Reddy v. Distt. Collector, [1988 (2) APLJ 181] and contented
that Section 19 (3) read with its proviso does not provide for a deemed membership after the expiry of sixty
days of the application, but only contemplates the communication of a decision taken by the Committee
regarding the application for membership. It is contended that the impugned proceeding by which action under
Section 34 is threatened is illegal and amounts to interference in the functioning of the society.

4. It is stated in para 2 of the affidavit filed in support of the writ petition that it was decided not to admit the
petitioner, as they do not belong to Gowda community and were not residents of the village and this was also

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orally informed to the applicants as well as the 1st respondent. According to the counter-affidavit filed on behalf
of the respondents 1 and 2, there were twelve existing members of the society. Seventeen persons submitted
their application on 8-7-1988 for admission, out of whom, the Excise Sub-Inspector had after enquiry found
that only twelve were eligible for membership being tappers and residents of the village. The society admitted
only eight of these and declined to admit the remaining four viz. respondents 3 to 6. It is also stated that
having regard to the number of trees allotted to the shop for which the society has been granted a licence,
there are sufficient number of trees to accommodate forty-five members in all, while in fact, even after admitting
the four respondents, the strength will be only twenty. It is also pointed out that according to the amended
Bye-Laws of the society it has to admit only tappers who have been approved by the Excise Sub-Inspector
about their eligibility. As the society has declined to admit these four persons without any justification and
have not communicated any decision in writing, the action of the 1st respondent, that is, the Registrar in
directing their names to be entered as members and in default to take action for superseding the society is
correct. Respondents 3 to 6 who have filed an application for vacating the interim stay granted by this court
have denied that any oral intimation about rejection of their application was given to them or that they are in
any way not eligible for membership.

5. It is useful to extract some relevant provisions of the Co-operative Societies Act :

“19 (1) Subject to the provisions of Section 21 –

(a) an individual who has attained the majority and is of sound mind and who belongs to the
class of persons, if any, for whom the society is formed as per its Bye-Laws;
(b) A society registered, or deemed to be registered, under this Act; and which belongs to the
class of societies, if any, for which the society is formed as per its Bye-Laws;
(c) The Government ;
Shall be eligible for admission as a member :

(2-A) Any person duly qualified for admission as a member under the provisions of this Act, the rules and
the Bye-Laws may apply through the Registrar for membership of such societies and in such forms as
may be prescribed and such person shall be deemed to have been admitted as a member of the society
from the date of receipt of the application in the office of the society.

(2-B) Notwithstanding anything in this Act, the Registrar may, either suo moto at any time or on any
application by the society or any aggrieved person made within fifteen days from the date mentioned in
sub-section (2-A), and after giving an opportunity to the person concerned and recording the reasons
therefore to the person concerned as not eligible for membership of the society within thirty days from the
date of receipt of the application by the Registrar.

(3) No society shall, without sufficient cause, refuse admission to membership to any person duly qualified
therefore under the provisions of this Act and its Bye-Laws. Where admission is so refused, the decision,
with the reasons therefore, shall be communicated by registered post to such person within fifteen days
of the date of the decision, or within sixty days from the date of his application for membership, whichever
is earlier :

Provided that if no such decision is communicated to such person within a period of sixty days from the
date of his application for membership, then the society shall be deemed to have admitted him as a
member on the date of expiration of such period.”

6. Our learned brother P. A. Choudary, J., in the decision reported in D. Srinivas Reddy v. Distt. Collector (supra)
held that sub-section (3) and its proviso do not contemplate a deemed membership, merely because no
decision regarding the application is communicated within sixty days. According to his view, the society
which is a corporate body has to take a decision including their eligibility under Section 19 (1) and there
cannot be deemed admission to membership. He has taken the view that sub-section (3) and the proviso only
contemplate communication of a decision which is taken by the society and the deeming provision will apply
only if a decision is taken but not communicated within the period specified. For appreciating the controversy
it is useful to examine some other relevant provisions of the Act as well as its scheme. The development
of Co-operative movement in our country since the turn of the Century and its objects are well

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known. The object of a society like that of tappers is to provide employment and services to its members who
are to be tappers from eligibility. As these are weaker sections and exposed to exploitation by contractors the
State gives a licence for a toddy shop and allots trees on a preferential basis and on concessional terms.
Apart from eligibility and disqualification for being a member of a Managing Committee of a Society, the Act
also provides for the eligibility and disqualification for membership itself. The disqualification for membership
is provided in Section 21, which may occur even after a person is admitted as a member. Rule 20 of the Rules
framed under the Act provides for the procedure for action to be taken by the Registrar for declaring that a
person who is disqualified shall cease to be member of the society from the date of such disqualification. The
eligibility for membership is dealt with in Section 19 (1) which is extracted above. The requirements are : he
should be a major, of sound mind and belong to the class of persons, if any, for whom the society is formed as
per its Bye-Laws. The bye-laws themselves are subject to approval and amendment by the Registrar. Sub-
section (2-A) of Section 19 provides for the deemed membership of an applicant under the said provisions if
his application is forwarded to the Society by the Registrar. Sub-section (2-B) of Section 19 provides for action
by the Registrar in case there is a controversy about the eligibility of an applicant under sub-section (2-A).

7. Prima facie, there may not be any serious controversy about minority or unsoundness of mind for eligibility
under Section 19 (1) of the Act. The area of controversy will be about the applicant belonging to the class of
persons, if any, for whom the society is formed as per its Bye-Laws in this case tappers. Some other relevant
grounds for a decision about admission of an applicant as a member will be whether the society will be able
to provide enough services to the applicants and the availability of the work with the society itself, so that it
does not lose its viability. For this purpose, as is evident in this case the Bye-Laws provide for a report by an
official giving the necessary particulars for determining the eligibility and the other relevant factors mentioned
above. The concerned officer – Excise Sub-Inspector in this case – has made a report on these aspects
regarding the twelve applicants including the four respondents. When this material is available, there is no
justification for the society, either to decline to admit them as members or not to communicate the decision.
Assuming in any case the society disputes the eligibility; it should take a decision and communicate it within
the period mentioned in the proviso. This will enable the person whose application is rejected to prefer a
statutory appeal under Section 76 (2) of the Act. This indicates that the society is obliged to take a decision
regarding admission and communicates it within sixty days or otherwise deeming provision will come into
operation. The interpretation by our learned brother in the decision aforesaid will lead to a situation where the
society can deprive all admissions to membership by merely not taking a decision. This is contrary to the
scheme of the Act which not only provides for a deemed membership under Section 19 (2-A), but also for a
applicant for membership. Prima facie the report regarding eligibility will be taken as correct and it will be for
the society to hold otherwise, which will be subject to statutory appeal under Section 76 (2) of the Act. Co-
operative Societies are regulated by statute in several fields – each member having single vote irrespective of
holding of shares – restriction on more than one member of a family being a member and restriction on a
member being elected to the Board for more than two consecutive terms, power of Registrar to supersede a
Committee, appoint person-in-charge, amend the Bye-Laws, merger of non-viable societies etc. These indicate
that it is a corporate body subject to severe regulation and control. We are, therefore, not able to agree with
the view of the learned single Judge in the case reported in D. Srinivas Reddy v. Distt. Collector (supra) that
Section 19 (3) read with its proviso does not contemplate a deemed membership after the expiry of the period
of sixty days from the date of the receipt of application for membership as contemplated by it.

8. In this case, the plea of the society that it had orally communicated its decision not to admit the respondents
3 to 6 without giving any particulars about the decision and date of alleged communication cannot be belived,
more so when in the counter – affidavit filed by the respondents this is denied. Keeping in view the report of the
Excise Sub-Inspector, which is referred to in the impugned order, it cannot be said that respondents 3 to 6
were not eligible or that the number of toddy trees available did not justify their admission. As the petitioner
declined to show the respondents 3 to 6 as members, in view of the deemed provision of sub-section (3) and
its Proviso, the impugned proceedings which are only in the nature of a show cause notice consequent upon
it cannot be found fault with. The writ petition is, therefore, dismissed. No orders as to costs.

Petition dismissed.

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38.11 PROCEDURE WITH REGARDS TO APPEAL/FILING OF REVISION IF THE SOCIETY

IS NOT TRANSFERRING THE SHARES

BEFORE THE DY. REGISTRAR OF CO-OPERATIVE SOVIETIES,

“____” WARD, MUMBAI.

Appeal No.__________ of 2007

_________________________________________ )
_________________________________________ )
_________________________________________ ) .. APPELLANT/S

V/S

_________________________________________ )
CO-OPERTAIVE HOUSING SOCIETY LTD. )
_________________________________________ )
_________________________________________ )
_________________________________________ ) .. RESPONDENT

In the matter of proceedings u/s. 22(2) of the

Maharashtra Co-operative Societies Act, 1960.

THE APPELLANTS RESPECTFULLY SUBMIT AS UNDER:-

1. The Appellant/s is/are the Purchaser/s of Flat No. _____, in building “__________________ “ of ___________
Co-operative Housing Society Ltd., from the Vendors, (1) Mr. ____________________________________
(2)Mr. __________________________________ (3) Mr. ________________________________________ and
(4) Mr. _____________________________.

2. The Appellant/s respectfully submit/s that the Respondent Society is a Registered Society and has been
allotted Registration No. _________________of 19___ dated ______________ . The Appellant/s submit/s
that the Registered Office of the Respondent is at _______________________________________________.

3. The Appellant/s respectfully submit/s that on or about __________ he/she/ they acquired the right, title and
interest in Flat No. ______ from the Vendors (1) Mr. _______________ (2) Mr. ____________________ (3)
Mr. ________________ & (4) Mrs. _______________________ on the terms and conditions mentioned in the
Agreement dated ________________. The Appellant/s further submit/s that before acquiring the above said
premises, he/she/they had met the Office Bearers of the Society and on their assurances that the Society
would immediately transfer the Flat No. _____, they had acquired. The Appellant/s further submit/s that
relying upon the said assurance given by the Office Bearers, the Appellant/s acquired the right, title and
interest in the said Flat No. __ in _______ Co-operative Housing Society Ltd. The Appellant/s further submit/
s that thereafter they have submitted all the transfer documents as far back as on __________ . The
Appellant/s further submit/s that he/she/they has/have also handed over all the documents relating the transfer
as under : -
1. Notice of intention to transfer.
2. Letter of consent of the Transferees.

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Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960
3. Application for transfer of shares and interest in the Flat by the Transferor along with Transfer fee.
4. Application for membership of the society along with entrance fee.
5. Declaration on stamp paper of Rs. 20/- by the Transferors stating that he/she/they does/do not have
any vacant land or land with a building thereon, the area of which together with the area of the Flat to
be transferred does not exceed 500 sq. mtr.
6. Declaration on stamp paper of Rs. 20/- by the Transferees stating that he/she/they does/do not have
any vacant land or land with a building thereon, the area of which together with the area of the Flat to
be transferred does not exceed 500 sq. mtr.
7. Undertaking to be furnished by the prospective member he/she/they will use the Flat No. ____ for the
purpose for which it is allotted.
8. Copy of the Agreement along with proof of payment of stamp duty.
9. Original Share Certificate No. ___ bearing Nos. from ___ to ____ (both Nos. inclusive).
10. Copy of the possession letter issued by the Transferor/s to the Transferee/s that the Transferee/s has/have been
put in peaceful, vacant and physical possession of the Flat No. ___ and the Transferor/s has/have been paid
the full and final amount by the Transferee/s.
(a) Cheque No. ________ dated ___________ drawn on ________ Bank ____________ Branch, Mumbai –
400 0__ for Rs. ____________/- favouring Mr. _________________ to clear Society dues upto _________.

(b) Cheque No. ___________ dated __________ drawn on The _________________ Bank , ____________
Branch, Mumbai – 400 0___ for Rs. _____________/- favouring Mr. ____________________.

(c) Cheque No. ___________ dated __________ drawn on The _________________ Bank , ____________
Branch, Mumbai – 400 0___ for Rs. _____________/- favouring Mr. ____________________.

(d) Cheque No. __________ dated _____________ drawn on The __________________ Bank , ____________
Branch, Mumbai – 400 0__ for Rs. _____________/- favouring Mr. ___________________.

(e) Cheque No. ___________ dated __________ drawn on The _________________ Bank , ____________
Branch, Mumbai – 400 0___ for Rs. _____________/- favouring Mr. ____________________.

Enclosed Annexure– “A” (Collectively) are copies of the related documents submitted to the Society on or
about ____________.

4. The Appellant/s further submit/s once the documents of transfer have been received by the Society, then the
Society has to transfer the premises. It is pertinent to note that outgoing member had also given notice of
intention to transfer the Flat No. __ and the Society had vide its letter dated _______ informed the outgoing
member to send a copy of the draft Agreement. Enclosed Annexure- “ B “ is the copy of the letter dated
________ written by the Respondent Society to the outgoing member a copy of the which marked to the
incoming member.
5. The Appellant/s respectfully submit/s that he/she/they has/have complied with all the transfer formalities and
there is no reason of any nature whatsoever for the Society not to admit the incoming person as a member of
the Society.
8. The Appellant/s further submit/s that he/she/they are the deemed member of the Respondent Society as per
Section 22(2) of the Maharashtra Co-operative Societies Act, 1960. The Appellant/s further submit/s that there
is no legal impediment of whatsoever nature if the Appellant/s being admitted to the membership of the
Respondent Society. The Appellant/s state/s that that the Respondent Society is not admitting him/her/
them to the membership of the Society and the Appellant/s has/have no other alternative but to appeal to this
Hon’ble Authority under Section 22(2) of the Maharashtra Co-operative Societies Act, 1960, with the prayer
that the Appellant/s be admitted to the membership of the Respondent Society. The Appellant/s further
submit/s that he/she/they has/have been in exclusive possession of the said Flat No. ____ and he/she/they
have been paying off the outgoings to the Respondent Society and the Respondent Society have been accepting
the payments from the Appellant/s. The Appellant/s say/s and submit/s that as the Society has not responded

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within a period of 90 days, he/she/they automatically become the members of the Society. Enclosed Annexure-
”C” is a copy of the judgment in the case of _________________________, wherein the Court has upheld
that if the Society has not responded within a period of 90 days, the Appellant/s automatically become the
member/s of the Society.
9. The Appellant/s submit/s that the principle of the membership as has been laid down under section 22(2) of
the Maharashtra Co-operative Societies Act, 1960, where the Respondent Society is situated are applicable
to the Respondent Society and the Respondent Society is bound to admit the Appellant/s to its deemed
membership particularly when the Appellant/s has/have complied with all the legal requirements as laid down
by the law.
10. The Appellant/s further submit/s that there is no legal ground of whatsoever nature for the Respondent Society
to refuse the admission of the Appellant/s to its membership.
11. The Appellant/s submit/s that the Respondent Society has failed in their statutory obligation in admitting the
Appellant/s as member/s of the Society and the Appellant/s has/have no other alternative but to approach this
Hon’ble Authority.
12. The Appellant/s crave/s leave to add, amend or alter the Dispute Application.
13. The Registered Office of the Respondent Society and the property of the Society is situated in ___________
within the limits of Mumbai Municipal Corporation. The Appellant/s further submit/s that this Hon’ble Authority,
therefore, has the exclusive jurisdiction to entertain and try this Appeal u/s. 22(2) of the Maharashtra Co-
operative Societies Act, 1960, and the Appellant/s has/have been member/s of the Society. The Appellant/s
shall rely upon the correspondence exchanged between the Appellant/s as well as Respondent Society.
The Appellant/s, therefore, pray/s that -
a) This Appeal be admitted and the Respondent Society may be called upon to explain why the Appellant/
s should not be admitted as deemed member/s.
b) It may be declared that the Appellant/s stand/s admitted as deemed member/s of the Respondent
Society from the date of submission of transfer documents.
c) Cost of this Appeal be provided for.
d) Any other consequential and/or incidental relief in the nature and circumstances of the case may
demand, be granted to the Appellant/s.
Mumbai dated this _____ day of ________________, 2007.

SHRI_______________________________
(Appellant/s)
Advocate for Appellant/s

Place : Mumbai
Date : ___/___/2007

VERIFICATION
I, Shri _____________________________, the Appellant/s hereinabove, state/s that whatever has been stated
herein above is true and correct to the best of my knowledge and belief and I believe the same to be true.

Mumbai, dated this _______ day of _____________, 2007

SHRI _______________________________
(Appellant/s)
Advocate for the Appellant/s

Place : Mumbai
Date : ___/___/2007

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Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960

BEFORE THE DY. REGISTRAR OF CO-OPERATIVE SOCIETIES,

“____” WARD, MUMBAI.

Appeal No.__________ of 2007

_________________________________________ )
_________________________________________ )
_________________________________________ ) .. APPELLANT/S

V/S

_________________________________________ )
CO-OPERTAIVE HOUSING SOCIETY LTD. )
_________________________________________ )
_________________________________________ )
_________________________________________ ) .. RESPONDENT

VAKALATNAMA

I/We, _________________________________the Appellant/s herein, do hereby appoint Advocate,

________________________ to act, argue and represent on our behalf in the above said matter.

IN WITNESS WHEREOF we have put our hands to this writing at Mumbai on this ___ day of ________, 2007.

______________________________
(Appellant/s)

Accepted
______________________
Advocate for Appellant/s

Service Tax department has started issuing notices to

Co-operative Societies to enroll with the department. The
penalty for non payment of Service Tax ranges upto 300%
which as of date is not being levied. Interest @ 13% has
to be paid. Half yearly returns have to be filed with the
Service Tax Department.

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38.12 LEAVE & LICENCE AGREEMENT (Draft for Corporates)

LEAVE AND LICENCE AGREEMENT

THIS LEAVE AND LICENSE AGREEMENT (this “Agreement”) made at Mumbai this ____ day of _______ in the
Year Two Thousand and Seven.
BETWEEN
___________________________________________ having addrees at,____________ hereinafter called the “Licensors”
(which expression shall unless it be repugnant to the context or meaning thereof mean and include their heirs,
executors, administrators and assigns) of the ONE PART;

AND
___________________________________________ having addrees at, ____________ hereinafter called the “Licensee”
(which expression shall unless it be repugnant to the context or meaning thereof mean and include its successors in
title and assigns) of the OTHER PART.

W H E R E A S:

a. The Licensors are the joint legal and rightful owners of , and being absolutely seized and possessed of and well
and sufficiently entitled to ____________________________________ with ________ Parkingsone, particulars
whereof is described in Schedule “A” hereto (hereinafter referred to as the “ Said Premises”);
b. The Licensee being in need of a residential premises for its senior executives and employees, has approached
the Licensors with a request to grant to it the permission to use and occupy the Said Premises on leave and
licence basis to which the Licensors have agreed to on the following terms and conditions as hereinafter appearing;
c. The Licensors have represented to the Licensee that they are the joint legal and rightful owners of the Said
Premises, having a clean, unencumbered and unrestricted right thereto and are legally competent to enter into
this Agreement;
d. the Licensee has relied solely on the covenants, representations and warranties made by the Licensors with
respect to the Said Premises, including but not limited to, the title and ownership of the Licensors to the Said
Premises;
e. Relying upon the representation made by the Licensee, the Licensors have agreed to give the Said Premises on
leave and licence basis for the residential purpose of senior. executives and employees (and their families) of the
Licensee and the senior executives and employees of the Licensee’s affiliates / subsidiaries/ associate concerns/
as may be determined by the Licensee, in its sole discretion, from time to time. Any such use by the affiliates/
subsidiaries/associate concern/ of the Licensee shall not be deemed as sub-letting or sub licensing and the
Licensors shall have no objection to this.The Licensee has agreed to take the Said Premises on leave and
licence basis on the following terms and conditions, which have been mutually agreed upon.

NOW THIS AGREEMENT WITNESSETH AND IT IS HEREBY AGREED AND CONFIRMED BY AND BETWEEN THE
PARTIES HERETO AS FOLLOWS:
1. The Licensors hereby declare and confirm that they are the joint legal and rightful owners of, and being absolutely
seized and possessed of and well and sufficiently entitled to __________________________________ along
with _________Car Parkings particulars whereof is described in Schedule “A” (hereinafter referred to as the
“Said Premises”; and being the joint legal and rightful owners of the Said Premises having a clean, unencumbered
and unrestricted right thereto, are legally competent to enter into this Agreement and are entitled to give the Said
Premises on leave and license basis.
2. In consideration of the licence fees herein reserved the Licensors hereby permit the Licensee to use and occupy
on leave and licence basis the Said Premises along with the furniture and fixtures as mentioned in Annexure I
hereto (“Said Furniture and Fixtures”). The Licensee shall use the Said Premises for bonafide residential use
by its senior executives and employees and the senior executives and employees of the its affiliates / subsidiaries/
associate concerns/ as may be determined by the Licensee, in its sole discretion, from time to time.
____________________ the Said Premises. The Licensee shall forthwith intimate to the Licensors if there is any
change in the occupant.

3. DURATION:
The licence shall be for a period of ____________ months commencing from ______________________ and

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Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960
ending on ______________________ (the “Term”), and the Licensee shall be permitted to use and occupy the
Said Premises along with the Said Furniture and Fixtures for the Term.
The Licensors shall upon on or prior to the commencement of the Term hand over physical possession of the
Said Premises along with the Said Furnitures and Fixtures thereto, to the Licensee.
The Licensee shall only be responsible to pay the license fees from the day the Term commences.

4. LICENCE FEES / COMPENSATION:

The Licensee has agreed to pay to the Licensors a sum of Rs.__________/- per month as and by way of License
fee / compensation (the “License Fee”) for the use and possession of the Said Premises, including the Said
Furniture and Fixtures.

5. SECURITY DEPOSIT:
a. The Licensee has agreed to deposit a sum of Rs.__________/- (Rupees___________________________Only),
as and by way of interest free refundable security deposit for due compliance by the Licensee of the terms
and conditions of this Agreement (the “Security Deposit”), which amount shall continue to remain deposited
with the Licensors during the Term or earlier termination thereof and shall be refunded (but without any
interest) by the Licensors to the Licensee as stated herein below.
b. It is further agreed by and between the parties hereto that on the expiry of the Term or earlier termination
thereof the Licensors shall refund to the Licensee (without any interest) the entire Security Deposit without
any deduction, but after adjusting there from any amount due and recoverable from the Licensee on account
of any due and unpaid electricity charges, telephone bill or for any damage or loss caused to the Said
Premises or to the Said Furniture and Fixtures (normal wear and tear excluded), simultaneously with the
Licensee removing itself along with all its articles and goods from the Said Premises and vacating and
handing over peaceful and vacant possession of the Said Premises to the Licensors.
c. Notwithstanding anything contained in Clause 15 of this Agreement , if the Licensors fail to refund the
Security Deposit as aforesaid, simultaneously with the Licensee handing over vacant and peaceful possession
of the Said Premises the Licensors shall be liable to pay interest at the rate of twenty four percent (24%) per
annum . on the Security Deposit amount and the Licensee shall be entitled to continue to use and occupy
the Said Premises by paying Re.1/- as license fee, and no other amount as license fee/compensation from
the effective date of expiry of the Term or earlier termination thereof till the date of the refund of the Security
Deposit to the Licensee.

6. In addition to the Licence Fee payable by the Licensee to the Licensors as provided in clause 4 above, the
Licensee shall also pay a) the electricity charges payable for electricity consumed in the Said Premises on the
basis of the actual consumption as per the meter readings, b) the telephone bills and c) cable television charges
incurred during the Term (or earlier termination thereof) The Licensor shall make available the existing power load
connection of about [______________], for the Said Premises, on a separate, dedicated and exclusive basis and
provide connections for cable television and Internet and the Licensee shall be responsible for the payment of the
monthly charges thereof. The electric meters, for the Said Premises shall be exclusively for the Said Premises
and shall not be shared with any other premises.

7. RIGHTS AND OBLIGATIONS OF THE LICENSORS:

a. Other than the payments stipulated in clause 6 hereinabove, the Licensors shall bear and promptly pay all
the present and future (including any enhancement or escalation thereof) taxes, charges and outgoings that
relate and /or pertain to the Said Premises including water charges, municipal taxes, property taxes,
service tax maintenance charges, all Society maintenance charges or any other charges levied in respect
of the Said Premises including those levied by the society or builder and it shall be the responsibility of the
Licensor to pay the same in time. The Licensee shall not be liable to pay any amounts whatsoever, except
what have been specifically mentioned as payable by the Licensee, in this Agreement.
b. Upon the Licensee performing and observing the terms conditions and stipulations herein contained to be
observed and performed by it, the Licensee shall during the Termbe entitled to quiet and peaceful possession
and enjoyment of the Said Premises together with the rights of light, water and other amenities during the
Term and to use and occupy the Said Premises without any interruption or disturbances or interference of
any nature whatsoever from the Licensors or any persons claiming by, under or through the Licensors;
c. The Licensors undertake to pay all the society charges and the payments towards the loans taken in
respect of the Said Premises and keep the Licensee indemnified and free from all liabilities / encumbrances

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in this regard. Further the Licensors shall ensure that there is no interference from the other members or the
office bearers of the Society in which the Said Premises is situated. The Licensors shall be responsible for
the charges and maintenance of the common areas in the Said Premises, which shall include without
limitation the driveway, terrace, staircase etc.
d. The Licensors have also agreed and undertaken to indemnify the Licensee and save it harmless from time
to time and at all times against any action, proceedings, claims or demands that may be filed, taken or
instituted or concerning or relating to the Said Premises arising on account of the Licensors committing any
breach of the provisions of law, rule or regulations or in consequences of any act, omission or default of the
Licensors, all reasonable costs, charges and expenses which the Licensee may have to pay, incur or
sustain by reason of such action, proceedings, claim or demand, or otherwise relating thereto.
e. The Licensors hereby undertake to indemnify and keep the Licensee indemnified, at all times, against all
losses, claims, damages and costs, of any nature whatsoever, which the Licensee may suffer on account
of any defect in the Licensors’ title to the Said Premises.
f. The Licensors have represented that the Said Premises is free from any liens, charges and any encumbrances
of any nature whatsoever, and the Said Premises is complete in all respects and in strict conformity with the
applicable Bye-Laws and no part of it is illegal or unauthorized. In case of receipt of any notice or objection
from any authority or any other person concerning the breach of the above covenants, the same will be dealt
with by the Licensors and the Licensors shall keep the Licensee indemnified and absolved of any responsibility
in that respect. Further, the Licensors declare that there is no impediment or bar whatsoever for permitting
the use and occupying the Said Premises on leave and license basis, by the Licensee for residential
purposes ( by its senior executives and employees and those of its affiliates / subsidiaries/ associate
concerns) and that the leave and license of the Said Premises is permitted as per the terms and rules and
regulations of the concerned governmental bodies/instrumentalities including the municipal authorities in
Mumbai and appropriate approvals from the concerned authorities have been duly obtained by the Licensors
in this regard. The Licensors hereby undertake to indemnify and hold harmless the Licensee against all
claims, damages, costs, charges, etc., from municipal authorities, fire department, or any other statutory
body, in respect of the completion of Said Premises or arising out of the use of the Said Premises by the
Licensee for residential purposes.
g. At all times during the Term the Licensors shall maintain all amenities pertaining to the Said Premises and
shall execute and do all major repairs including structural repairs of the Said Premises including the walls,
roofs, drainage systems, etc. The Licensors shall be responsible to keep the sewers, drains, channels,
water courses, water pipes, electrical cables and wires and supply lines in, under, upon and to the Said
Premises in order and good working condition. All repairs, structural defects, leakages etc. to the Said
Premises shall be repaired and rectified by the Licensors within a reasonable period upon receipt of notice
from the Licensee to the Licensors about the same. If the Licensors do not attend to such repairs mentioned
in the above - referred notice, within a period of ______________ month, then the Licensee may get the
repairs done at its own cost and deduct/adjust the costs of such repairs from the future License Fee
payable by the Licensee to the Licensors or recover it otherwise from the Licensors. The Licensee shall,
however, be responsible for all minor repairs and day-to-day maintenances in the Said Premises for the Term
or the earlier termination thereof, as the case may be.
h. The Licensors shall, during the Term maintain adequate and comprehensive insurance for the Said Premises
against Acts of God, fire, riot, war, earthquake, flood, etc. and other events of force majeure and shall
punctually pay the premium in respect thereof from time to time.

8. RIGHTS AND OBLIGATIONS OF THE LICENSEE: -

a. The Licensee shall use and occupy the Said Premises for the residential purpose of its senior executives
and employees and the senior executives and employees of the Licensee’s affiliates / subsidiaries/ associate
concerns (as may be determined by the Licensee, in its sole discretion, from time to time) only. The
Licensee shall not carry out any acts or activities which are obnoxious, anti-social, immoral, illegal or which
may cause a nuisance to the other occupants of the building or which may prejudice the rights of the
Licensors as the owners of the Said Premises or as the member of the said society;
b. On the expiration of the Term or earlier termination thereof as provided herein, the Licensee shall remove
itself along with its belongings from the Said Premises and handover the quite, vacant and peaceful possession
thereof to the Licensors;

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c. The Licensee shall observe and perform the rules, regulations and Bye-Laws of the said society for the time
being and from time to time in force for use of the Said Premises and shall not do or omit or suffer to be done
anything whereby the Licensors’ right to hold the Said Premises is jeopardized, forfeited or extinguished;
d. The Licensee shall permit the Licensors or their agents or representatives at all reasonable times during the
Term (or earlier termination thereof) to enter upon the Said Premises for inspecting the state and condition
of the same by giving forty eight (48) hours notice to the Licensee;
e. The Licensee shall at all times hereafter well and sufficiently indemnify and keep indemnified and save
harmless the Licensors against all actions, proceedings filed, taken, instituted or made against or incurred,
paid or sustained by the Licensors due to or by reason of the Licensee making, committing, causing or
permitting to be made or committed any default or breach in respect of or non-observance or non-compliance
with any of the provisions of this Agreement;
f. The Licensee shall not carry out any work of additions, alterations, renovations, construction and/or re-
construction whatsoever of a permanent nature into or upon the Said Premises except with the prior permission
of the Licensors. The Licensors shall not unreasonably withhold their permission.
g. The Licensee can make any addition or alterations in the Said Premises, carry out interior decoration,
painting, whitewashing and make and construct at its own cost and expense any fittings and fixtures in the
Said Premises including blinds and such other fittings and fixtures as the Licensee deems fit and proper in
the Said Premises which shall remain the property of the Licensee and for these purposes no further
permission/consent of the Licensors is required to be obtained by the Licensee, provided that the Licensee
shall not make any structural changes to the Said Premises and that any such alterations or additions shall
not damage the Said Premises. The Licensee shall have the right to remove all such fittings and fixtures on
the expiration or earlier termination of the Term and return the Said Premises to its original state, normal
wear and tear excepted.
h. The Licensee shall not store or bring upon the Said Premises any hazardous articles or articles of inflammable
or combustible nature except cooking gas cylinders nor shall the Licensee do or permit to be done or
suffered to be done in the Said Premises by reason whereof the insurance effected on the Said Premises
may be rendered void or violable;
i. The Licensee will keep and maintain the Said Furnitures and Fixtures, in the Said Premises in good order
and condition and upon the expiry of the Term or earlier termination thereof, the Licencee will leave the same
in as good condition as they were on the date hereof (normal wear and tear excluded). The Licensee shall
be responsible for the day to maintenance, servicing and any other minor repairs as required arising out of
day to day usage by the Licensee.
j. The Licensee shall not be responsible for any normal wear and tear and for any damages to the Said
Premises and the Said Furniture and Fixtures resulting from any acts of God, fire, riot, war, earthquake,
flood etc. and other such events of force majeure, which are beyond the control of the Licensee.

9. TERMINATION:
a. In the event of any party committing any breach of the terms and conditions of these presents and failing
within 30 days to remedy or make good such breach on receipt of such notice in writing from the other party,
then and in that event, without prejudice to the other rights and remedies, this Agreement shall ipso facto
stand terminated forthwith and the Term herein shall be deemed to have come to an end without any further
notice, reference or recourse to such party ;
b. It is further agreed by and between the parties hereto that both parties to this Agreement shall be entitled to
terminate this Agreement by giving 90 (Ninety) days prior notice in writing, but shall not be entitled to
prematurely terminate this Agreement prior to the term of the first 12 (twelve) months; However, if it is
intended to terminate this Agreement on the expiry of the first twelve (12) months, notice for the same may
be given at the end of the first nine (9) months.

10. The Licensors shall not be responsible or liable for any theft, loss or damage or destruction of any property of the
Licensee in the Said Premises or in the said building nor for any bodily injury to any person in the Said Premises
or in the said building from any cause whatsoever;

11. The Licensee has satisfied itself about the working of the sanitary, electrical and water supply connection and
the Said Furniture and , Fixtures in the Said Premises. The Licensee agrees to maintain the Said Premises in
good condition and shall be responsible for their return in the similar condition as they are on the date of the
execution hereof (normal wear and tear excluded).

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12. It is vital, essential and integral term and condition of this Agreement that:
a. The licence hereby granted is personal to the Licensee and subject to Clause 2 of this Agreement, the
Licensee shall not assign the same or transfer the benefit of this Agreement or permit the use by any third
party of the said premises or part with possession of the said premises to any third party. For the avoidance
of doubt it is hereby clarified that Said Premises may be used and occupied for the residential purposes of
the senior executives and employees of the Licensee’s and those of its affiliates / subsidiaries/ associate
concerns as may be determined by the Licensee, in its sole discretion, from time to time. Any such use by
its employees and by those of the affiliates/subsidiaries/associate concern/ of the Licensee shall not be
deemed as sub-letting or sub licensing or used by a third party or a violation of the terms of this Agreement
and the Licensors shall have no objection to this.The parties hereby declare, record and confirm that
nothing herein contained nor the permission for leave and licence herein referred to nor the use, occupation
of the Said Premises will create any rights in the nature of tenancy or any similar right in favor of the
Licensee and its employees or any one or more of them and that neither the Licensee nor any one on its
behalf will at any time contend that any tenancy rights or any similar rights, have come into existence in
favour of the Licensee or any of its employees or any one or more of them or any one else. No tenancy or
any other right in the Said Premises whatsoever except the permission to use and occupy the Said premises
as mere licensee is granted by these presents;
b. The Licensors have retained the original set of keys of the locks on the main entrance door of the Said
Premises and have handed over the duplicate set of keys to the Licensee. The Licensee shall not alter the
existing locking device nor shall the Licensee fix any additional locks or locking device on the said main
entrance door except with the consent of the Licensors;
c. In the event of any change, modification or amendment in law relating to leave and licence by any Act of
legislation, notification, ordinance, judgment or otherwise howsoever, by virtue whereof the Licensee is
granted, conferred upon and/or entitled to any substantially greater rights other than those conferred under
these presents as [contemplated under Section 24 of the Maharashtra Rent Control Act, 1999]5 then in
such event, this Agreement shall come to an end on the day prior to such legislation not withstanding the
Term of the licence granted thereunder.

13. The parties hereto acknowledge, declare and confirm that this Agreement represents the entire Agreement
between them regarding the subject matter hereof and no alterations, additions or modifications hereto shall be
valid and binding unless the same are reduced in writing and signed by both the parties.

14. Any notice sent under this Agreement to other party shall be deemed to be validly served if sent by registered A.
D. Post or Hand Delivered or sent by Courier at the respective address of the parties mentioned in the Schedule
‘A’ hereof.

15. Subject to Clause 5(c) of this Agreement, it is hereby agreed that without in any way affecting the rights of the
Licensors under this Agreement and without prejudice to the rights of the Licensors to adopt appropriate proceedings
before the Competent Authority appointed under the said Act and without prejudice to their right to recover double
the compensation as provided under Section 24 of the Maharashtra Rent Control Act, 1999, if the Licensee fails
to vacate the Said Premises on the expiry of the Term or earlier termination thereof the Licensee agrees to pay
to the Licensors a sum of Rs.1000/- (Rupees One Thousand only) per day as liquidated damages from the
effective date of the expiry / earlier termination of the Term till the date of the possession of the Said Premises
being handed over to the Licensors.

16. Any relaxation or indulgence granted or shown to the Licensee by the Licensors shall not in any way prejudice
the rights of the Licensors under this Agreement and shall not in any way add, alter, amend or vary this Agreement
or part thereof.

17. This Agreement has been executed in duplicate the original whereof shall be kept with the Licensors after
registering the Agreement with the Registration authority and the duplicate whereof (alongwith a copy of the
registered Agreement) with the Licencee. Each party shall bear and pay their own Advocates / Solicitors fees.

18. Any disputes arising out of or incidental to this Agreement shall be subject to the jurisdiction of the Courts at
Mumbai, and shall be governed and construed in accordance with the laws of India.

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19. Both the parties agree to register this Agreement pursuant to the provision of The Maharashtra Rent Control Act,
1999 and shall equally divide the cost between themselves with regard to the Stamp Duty and the Registration
expenses.

SCHEDULE “A”

SCHEDULE OF PROPERTY AND THE RELEVANT DETAILS OF LICENSORS/LICENSEE

Licensor : ____________________________________________
PAN NO. : ____________________________________________
Licensee : ____________________________________________
PAN NO. : ____________________________________________
Period : ____________________________________________
Security Deposit : ____________________________________________
License Fee : Rs. ____________________________________________
Premises : ____________________________________________
____________________________________________

Area : __________________
approx. : __________________
Location : CTS No. _______________________ ( Village __________________________)

ANNEXURE 1
FURNITURE AND FIXTURES (To Be Inserted)
IN WITNESS WHEREOF the parties hereto have hereunto set and subscribed their respective hands and seal the day
and year first hereinabove written.
SIGNED AND DELIVERED by the ) (SIGNATURES)
Within named Licensors
___________________________ ) __________________________________
___________________________ ) __________________________________
in the presence of ... )
___________________________ )
(WITNESS NAME)

SIGNED AND DELIVERED by the )

___________________________ ) __________________________________
___________________________ ) __________________________________

in the presence of ... )

___________________________ )
(WITNESS NAME)

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38.13 LEAVE AND LICENCE AGREEMENT

THIS AGREEMENT OF LEAVE AND LICENCE made at Mumbai on this _______ day of ____________
2006 BETWEEN ______________________________ of Mumbai, Indian Inhabitant having address at
_______________________ ____________________________________, hereinafter referred to as “THE
LICENSOR” (which expression shall, unless repugnant to the context or meaning thereof, be deemed to mean
and include him, his heirs, executors, administrators and assigns) of the ONE PART; and
______________________________________, Indian Inhabitant, having address at
______________________________________ herein after referred to as “THE LICENSEE” of the OTHER PART.—
———————————

WHEREAS THE LICENSOR is the Owner of or otherwise well and sufficiently entitled to the premises
being a Flat No. ___ on the _____ floor of the building known as “_______________________”, situated at
___________________ ___________________________ herein after referred to as “the said Flat”.

AND WHEREAS the LICENSEE has approached the LICENSOR with a request to permit the LICENSEE
to use and occupy the said flat for a temporary period of 11 (Eleven) months.

AND WHEREAS the LICENSOR have agreed to temporarily permits the LICENSEE to use and occupy
the said Flat for the said period of (Eleven) months on what is commonly known as “Leave and License” basis on
the terms and conditions herein after contained

NOW THEREFORE THIS AGREEMENT WITNESSTH AND IT IS HEREBY AGREED DECLARED

RECORDED AND CONFIRMED BY AND BETWEEN THE PARTIES HERETO AS FOLLOW: -

In consideration of the monthly License fee of Rs. _______/- (Rupees

______________________________________ Only) to be paid in advance by the LICENSEE to the LICENSOR
and further in consideration of the conditions hereinafter contained the LICENSOR hereby gives permission i.e.
leave and license to the LICENSEE to use and occupy the said premises until the license hereby granted is
determined in the manner hereinafter contained. The

1. LICENSEE herewith gives an interest free security deposit of Rs. __________/- (Rupees
______________________________________ Only).

2. The LICENSEE hereby acknowledges and agrees that this agreement and/or License to use and occupy the
said premises does not and will not amount to or create any rights of possession whether exclusive or otherwise
or any right of tenancy or sub-tenancy in favour of the LICENSEE or anyone on his behalf or any other rights or
status whatsoever other than that of a “bare licensee” under this agreement, it being the express intention of the
parties hereto that this agreement is merely a bare license to the LICENSEE to use and occupy the said
premises and that the LICENSEE shall at no time be entitled as a matter of right under any circumstances to
continue the use or occupy the same against the desire of the LICENSOR.

3. The LICENSEE shall deposit and keep deposited at all times with the LICENSOR a sum of Rs. _________/-
(Rupees ______________________________________ only) as security deposit for the due performance and
observance by the LICENSEE of all the terms and conditions of this Agreement and on her part to be observed
and performed without prejudice to all their other rights and remedies the LICENSOR will be at liberty at all times
to appropriate, out of the said deposit, such sum or sums as may become payable under this agreement of
otherwise by the LICENSEE to the LICENSOR and subject to such appropriation the deposit amount, if any,
shall be refunded without any interest thereon, after the LICENSEE relinquishes the use of the said premises in
good and proper condition and in a manner enabling the LICENSOR to remain in exclusive, vacant and peaceful
possession of the same. At the end of the period the Deposit amount shall be adjusted towards the monthly
Licensee fee.

4. The LICENSOR SHALL: -

a. Have the right at any time or from time to time and without notice.

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i. To enter into and inspect or cause to be inspected the whole or any part of the said Flat for
any purpose they desire;
ii. To put therein or remove therefrom any articles, furniture, fixture and fittings.
iii.To make alterations or additions therein,
b. Be entitled to keep the said Flat only under their own lock and key, duplicate keys of which the
LIECNSOR may have given to the LICENSEE for the purpose of convenience and such keys shall be
returned at all times to the LICENSOR forthwith on demand.

5. The LIECENSEE SHALL;-

a. Fully indemnify the LICENSOR against all loss or damage whether directly or indirectly and whether
proximately or remotely caused to the LICENSOR by virtue of this Agreement and the LICENSEE’S
use and occupation of the said Flat or by any act of commission or omission on the part of the
LICENSEE;

b. In the event of her failing to leave the said flat forthwith on being called upon to do so by the LICENSOR,
pay to the LICENSOR without prejudice to all the other her rights and remedies of the LICENSOR
against the LICENSEE, the daily sum of Rs. 500/- as and by way of immense profits or compensation;

c. Observe and perform all the rules and regulations of the Housing Co-Operative Housing Society Ltd.
(Proposed) and of the Government and any local body or authority vis-à-vis the said Flat.

d. Keep the interior of the said Flat and the floors, walls, ceilings, doors, windows, electricity installations,
and other fittings and other fixtures thereof and the said furniture and every article thereof in good
repair and condition (reasonable wear and tear expected) and repair make good or replace any damage
or breakage caused to the same or any part thereof. If the LICENSEE fails to do so the LICENSOR
shall be entitled to carry out any work in respect there of at the cost and risk of the LICENSEE and
recover such costs and expenses form the LICENSEE from out of the security deposit and in the
manner herein provided.

6. The LICENSEE shall not in any circumstances:-

a. Do or omit to do anything where by any liability is impose upon the LICENSOR,

b. Make any alterations or additions in the said premises or do any construction or erection there in or
bring in any other furniture, fixtures or fitting or goods whatsoever temporarily or otherwise without first
obtaining the previous constant in writing of the LICENSOR.

c. Share or permit the use in any manner of the whole or any part of the said premises with or by any
other person without the previous constant in writing of the LICENSOR.

d. Bring or cause to be bought or stored anything, articles or goods into, upon or without
or about the said premises which are prohibited by law nor shall the LICENSOR use or
caused to be used the said premises for any illegal or immoral purposes.

e. Cause any trouble nuisance and/or any annoyance and/or any inconvenience either to
the LICENSOR or to the neighboring occupants and shall not commit any act of omission
and / or commission which may in any manner jeopardize right of the LICENSOR

7. If the LICENSEE commits a breach of any provisions of this agreement, this license shall be deemed to
have been forthwith withdrawn and this agreement shall stand automatically terminated forthwith and without
prejudice to the generality of all the LICENSOR’ rights, the LICENSOR shall be entitled to exercise or cause
to be exercises at any time or form time to time all or any of the rights herein reserved.

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8. If as a result of any legislation or if to any other reason whatsoever the LICENSEE becomes entitled to
continue the use or occupation of the said premises against the will or desire of the LICENSOR becomes
entitled to continue the use or occupation of the said premises against the will or desire of the LICENSOR and
/ or if any of the rights the will or desire of the LICENSOR and/or if any of the rights, powers or privileges of the
LICENSOR cannot be legally recognized or enforced in their entirety, this document shall be deemed never to
have been entered into and/or shall stand cancelled as from the beginning and the occupation of the LICENSOR
shall be deemed to have wrongful and unauthorized from the outset. In such case, the LICENCEE shall remove
himself and all his belongings from the said flat and against this the LICENSOR shall return the aforesaid
amount of security deposit to the LICENSEE without interest.

9. On the termination or expiry of the agreement, if the LICENSEE fails to hand over the possession of the premises
to the LICENSOR, the LICENSEE shall not be entitle to refund of the aforesaid security deposit amount and the
same shall stand forfeited and further and LICENSEE shall be liable for the loss and expenses suffered or incurred
in respect of the said breach of the terms of this agreement or for taking possession of the said premises.

10. The legal possession of the said premises shall always be deemed to be and shall always remain with the LICENSOR
and on the expiry of this agreement the LICENSOR will be free and entitled to enter upon and take physical
possession of the said premises and prevent the LICENSEE from using and/or occupying the same or any part
thereof at their will without going to any court of law.

11. THE licensee shall be entitled to use the furniture, fixtures and fittings of the LICENSOR installed in the said
premises but shall hand over the same to the LICENSOR in the same condition as they are given and in case any
article is damage the LICENSEE shall repair/replace the same at his own cost.

12. The LICENSOR shall not be responsible for any damage that may happen to the person or property whatsoever of
the LICENSEE, his agents, servants, visitors, invitees or other using the said premises for the time being by fire,
rain, floods, damp, leakage, bursting of water or electric wires, casting or tubes or other installations in or about the
said premises or by the giving way of any promotion or promotions of the flooring, wall, roof, ceiling or any other part
of the building or from any causes whatsoever.

13. This Agreement will be for a period of 11 [eleven] months from the date of execution of this Agreement i.e. from
____________of March 2000 to _______________.

14. Electricity bill will be payable by the LICENSEE. Telephone if installed then all charges pertaining to the same will
be paid by the LICENSEE. The rent payable to the proposed society/builder shall be paid by the LICENSOR.

15. The LICENSOR can terminate the contract at any point of time after giving one months notice to
LICENSEE at the below mentioned address i.e.

______________________________________

______________________________________

______________________________________

______________________________________

16. Notwithstanding anything contained to the contrary it is expressly agreed upon by and between the parties that
the provision of Section 13 [A] [2] of the Mumbai rent, Hotel and lodging House Rates [control] Act 1947. are
applicable to the above said premises.

Enclosure:

Annexure “A”: Copy of Property Card.

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SCHEDULE OF PREMISES
Flat No. ______, on __________ floor consisting of __________ built up area situated at
___________________________________________________, bearing C.T.S. No. ______, in Village ____________,
____________ Taluka of Mumbai Suburban District and bounded as under:

On or towards North :

On or towards South :

On or towards East :

On or towards West :

In witness whereof the parties have set and subscribed their hands the date and the year herein above written.

SINGED AND DELIVERED by the ) SIGNATURES

Withinnamed )

__________________________ )

The LICENSOR ) _____________________

In the presences of……… )

SIGNED AND DELIVERED by the )

Withinnamed )

___________________________ )

The LICENSEE ) _____________________

In the presence of……… )

Ques. Why does one become the Secretary?

Ans. To render social service, satisfy ones ego, get
abuses, spoil relations, make enemies, make life miser-
able for the family members and to get humilated from
various persons including defending the erring members
from government officials like BMC officials.

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RECEIPT

RECEIVED a Cheque/pay order No. ___________ dated ________ drawn on ___________________ Bank for
Rs. __________/- (Rupees _____________________________________ Only) from the Licensee
___________________ in favor of the Licensor herein being the interest free security deposit, free of interest as stated
hereinabove.

I SAY RECEIVED
Rs. ______________/-

______________________
Licensor

WITNESS SIGNATURE

1. W1 ________________________

2. W2 ________________________

Ensuring attendance at A. G. M.

SECRETARY : I can lay a bet that in the

general body meeting a majority
of the members will be present.
COMMITTEE
MEMBER : How come?
SECRETARY : Like the earlier petroleum minister
I too shall propose hefty increases.
Their will be an item on the
agenda to increase the charges by
50% and .......

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RECEIPT
RECEIVED of and from the Licensee, ___________________ for Rs. /- (Rupees _______________________ Only) in
favour of Licensor herein being the License fee for _____ months paid in advance mentioned herein below:

Sr. No. Cheque No. Bank Amount

1.

2.

TOTAL

(Rupees ________________________ Only)

I SAY RECEIVED
Rs. _________/-

__________________________
Licensor

WITNESS SIGNATURE

1. W1 ________________________

2. W2 ________________________

Ha Ha Ha
If a member has done authorized construction you can file a suit
against the member in criminal court for mischief, nuisance as well
as for contravention of BMC Act. Such suit for and on behalf of
Society can be filed by Societies manager. This can given some
activity to the member who has done unauthorized construction

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38.14 DEPOSIT AGREEMENT

Office Nos. _______

DEPOSIT AGREEMENT

THIS AGREEMENT made at Mumbai on this ____ day of ___________, 2007 BETWEEN Namelic, presently
having address at Addlic, hereinafter called “THE LICENSOR” (which expression shall unless repugnant to the
context or meaning thereof be deemed to mean and include its their successors and assigns) of the ONE PART; AND
Namelics, presently having address at Addlics, hereinafter called “THE LICENSEE” (which expression shall unless
repugnant to the context or meaning thereof be deemed to mean and include its successors and assigns) of the
OTHER PART:

WHEREAS

A. The Licensor is a member of the Licsoc having its address at Licsocadd, hereinafter called “the Society”)
and is the registered holder of ___ shares in the society and as such is absolutely entitled to hold, use occupy
Office No. Lno, fly Floor, in Soc., at Licsocadd, (which Office will hereinafter be referred to as “The Licensed
Premises”);
B. The Licensor has permitted the Licensee to use on Leave and License basis the licensed premises on the
terms and conditions contained in the License Agreement of even date annexed herewith made between the
Licensor and the Licensee (hereinafter called “the said License Agreement”).

NOW IT IS HEREBY AGREED BY AND BETWEEN THE PARTIES HERETO as follows:

1. This Agreement shall remain in force upto the date on which the said License Agreement or any renewal
thereof expires by efflux of time or until the said License Agreement or its renewal is earlier determined or
terminated as provided therein or comes to an end for any reason whatsoever. The Leave and License Agreement
is for a period of moxth months commencing from _______________.

2. The Licensee shall on or before execution of Agreement pay to the Licensor an interest free deposit in the sum
of Rs. DEPAMT/- (Rupees DEPAMTFIG Only) in favour of the Licensor of which amount shall remain deposited
with the Licensor as hereinafter provided and the same shall be free of any interest. The Licensor may renew
the said license on such terms and conditions including terms and conditions as to increased compensation
and/or deposit as may be mutually agreed.

3. It is agreed by and between the parties hereto that on the said license agreement or any renewal thereof
expiring by efflux of time or being earlier determined or terminated as provided therein or coming to an end for
any reason whatsoever the Licensor shall refund (but without interest) the sum of Rs. DEPAMT/- (Rupees
DEPAMTFIG Only) and the Deposit Amount shall be refunded to the Licensee simultaneously on the Licensee
removing themselves and/or other persons using the licensed premises and all their articles, goods and
material and vacating the licensed premises and giving charge thereof to the Licensor for returning the keys of
the licensed premises.

4. It has further been agreed that as soon as the Licensee produces before the Licensor proof of the Licensee
having cleared and paid all their bills in respect of Electric supply and telephone connection, if any, the
Licensor shall promptly refund of the balance security deposit of Rs. DEPAMT/- (Rupees DEPAMTFIG Only)
but without interest.

5. In the event of any delay on the part of the Licensor to refund the security deposit of Rs. DEPAMT/- (Rupees
DEPAMTFIG Only) beyond the time and date as aforesaid the Licensor shall pay to the Licensee interest at
the rate of ______ per annum on the security deposit of Rs. DEPAMT/- (Rupees DEPAMTFIG Only) or on the
amount delayed, if any, for the period of delay, if any, provided that the delay is despite the Licensee complies
with all his obligations under the agreement.

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6. It is expressly agreed and understood by and between the parties that the Licensor has entered into this
Leave and License Agreement on the Licensee’s specific assurance that the said Office will be occupied by
Namelics for their business. The Licensor is entitled to terminate this Agreement if the Licensee does not
use in the above said Office Nos. Lno at Soc.

IN WITNESS WHEREOF the parties hereto have executed this Agreement (in duplicate) the day and year first
above written.

SIGNED AND DELIVERED by the ) SIGNATURE

Withinnamed Licensor )
Namelic ) _________________________
In the presence of ………… )
W1

SIGNED AND DELIVERED by the ) SIGNATURE

Withinnamed Licensee )
Namelics ) _________________________
in the presence of ………… )
W2

R E C EI P T

RECEIVED a Cheque/pay order No.___________ dated ________ drawn on ___________________ Bank for
Rs. DEPAMT/- (Rupees DEPAMTFIG Only) from the Licensee Namelics. in favour of the Licensor herein being the
interest free security deposit, free of interest as stated hereinabove.

I SAY RECEIVED
Rs. DEPAMT/-

___________________________________
Namelic

WITNESSES. SIGNATURE OF WITNESSES

REPAIRS
While undertaking repairs first tackle leakage other things can wait.

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38.15 SERVICE CHARGES AGREEMENT

THIS AGREEMENT is made at Mumbai on the ______ day of _______ 2007 BETWEEN _______________ an adult,
Indian Inhabitant having address at_____________ hereinafter referred to as the “OWNER” (Which expression shall
unless it be repugnant to the context or meaning thereof be deemed to mean and include his heirs, executors,
administrators and assign) of the ONE PART AND ______________________________ presently having its address
at ________________ hereinafter referred to as “ THE CLIENTS” of the OTHER PART.WHEREAS

(1) (a) The Owner is seized and possessed of otherwise well and sufficiently entitled to a premises being
__________, admeasuring about ______ square feet built up area on the ______ Floor, of the building known
as ____________, situated at _________________________ (hereinafter referred to as “THE SAID PREMISES”
and “THE SAID BUILDING” respectively).
(b) The Owner is holding the abovesaid premises on Ownership basis having acquired the same from his own
funds and with the view to set-up Business Service Center thereat.

(2) With a view to set up a business service center, the Owner has equipped the said premises with one telephone
and other business related service (hereinafter for brevity’s sake referred to us “THE SERVICES”).
(3) The Clients have approached the Owner with a request to make available to the clients a area of Business
Service Center being the said premises admeasuring ________ Square feet built-up area equipped with one
telephones -, which the Owner has agreed to do for the payment to be made to him and the terms and
conditions mutually agreed to by and between them as hereinafter appearing.

NOW IT IS HEREBY AGREED BY AND BETWEEN THE OWNER AND THE CLIENTS AS FOLLOWS; -

1. The Owner shall make available and allow the Clients to occupy and use the said premises admeasuring
about ____ Square feet built-up area on the ____ Floor of the said premises known as ___________ situated
at _____ _____________________________, and have also provided the Telephone facilities and other
Agreements as per agreed terms by this Agreements commencing from the ________ day of _______ 2007
to be used by the clients as the Business Service Center in the premises situated at __________.

2. The Owner shall provide in the said business service center to the Clients their employees, customer and
visitors the following; -
a. One telephones,
b. Ensure the use of the said premises during the agreed working hours and the duration of
the term of __________ hereby created.

3. The clients have agreed to deposit interest free deposit and keep deposited with the Owner a sum of Rs.
____________/- (Rupees; ____________only) to be refunded by the determination of the term hereby created
or sooner termination thereof.

4.
a. To _______ and keep the said business service center including of entrance in clean and
hygienic condition.
b. To ensure services.

5. The clients hereby agree, declare and confirm that: -

a. The clients shall take all reasonable care by using the said premises and telephone installed therein.
b. The clients shall bring in and store all the office furniture and store all the office records, documents,
equipments, fixtures and articles required by the clients for carrying out their activities.
c. The client shall not store or bring in any hazardous or inflammable material, articles or things.

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d. The clients shall keep and maintain the said business service center premises allowed to be used in a
clean and hygienic condition and not to cause any disturbance or nuisance in the business center.
e. The client shall not store any articles or things in the passage or entrance of the premises so as to
obstruct the free access to other occupants.
f. The Clients shall not carry on any activities of purchase or any tangible goods or articles.
g. The Clients shall remove all the articles, belongings and things from the premises used as business
service center on the expiry of the arrangement hereby created without damaging premises.
h. The Clients shall not to do any act, deed matter or thing, which would or might constitute any breach of
statutory requirement or violate in whole or part of any insurance effected in respect of the said premises.
i. Not put-up nameplate of his Company.
j. Do the business _________

The Clients shall not to carry out any additions or alterations of any nature whatsoever whether temporary or
permanent in the said premises.
6. In the event of the Clients making use of the aforesaid facilities and the said premises for any purpose other
than the bonafide business purposes which may result in civil or criminal action, the Clients hereby agree to
indemnify and keep indemnified the owner against all consequents, cost charges, and expenses which may
arise there from.
7. The term of this Agreement initially shall be for a period of Eleven months commencing from _____ day of
______ 2007 with option to the Clients for renewal for a further terms of twenty two months on such terms and
conditions as may mutually be decided between the parties hereto This agreement is for a lock in period of
Eleven months and the Clients shall not be entitled to terminate this agreements prior to the period provided
under this agreement.
Clients shall pay non-refundable membership fees of Rs. 500/- and Annual Subscription of Rs. 500/- to the
Owner.
8. In Considerations of the premises made available by the Owner to the Clients for the use of the business
service center with all other facilities the Clients shall pay to the Owner the sum of Rs. _________/- (Rupees:
____________ Only) Monthly for the Business Center Service Expenditure, for the period of first Eleven
Months payable in advance by monthly postdated cheque for first Eleven Months bearing date 7th of each
month and thereafter the said Rent and Service Expenditure charges will stand increase by _____% for the
Second Eleven months and will there after further increase by _____% for the third Eleven Months. These all
above said payments shall be exclusive of electricity charges, telephone, fax charges which shall be separately
paid on actual basis on the presentation of the bills for exclusive use there of from BEST Ltd. Or MTNL as the
case may be the aforesaid Rent payment (Rs. ________/-) shall be subject to the deduction of TDS as per the
Income Tax Rules and Regulations.
9. The Owner shall from time to time submit their bills to the Clients every month in respect of the use and
occupation of the said premises and the said bills shall be paid by the Clients within 10 days from the date of
the said monthly bills.
10. The arrangements herein are purely temporary, personal and on contract basis and not transferable under any
circumstances and the Clients shall not be entitled to assign or transfer the benefit of this Agreement.
11. No tenancy, leave and licence or other protected rights, whatsoever permitting the Clients or its employees in
respect of the use of the said premises or the part there of are created or intended or sought to be created by
these presents and the parties here to shall not be valid and binding upon or enforceable against the parties
here to the same are duly recorded in writing in the form of a supplemental agreements signed by both the
parties.
12. a. It is expressly agreed between the parties that non-payment of service charges or of any other amount
due and payable by the Clients to the Owner as provided here in about on their due dates and such
non-payment continuing for one week there after by the Clients will be considered a breach of this
Agreement and there after the Owner will be entitled to give 15 days notice in writing calling upon the
Clients to remedy the breach. In the event of failure by the Clients to remedy the breach within 15

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days from the date of such notice, this Agreement shall ipso facto stand termination, without prejudice
to the above termination, any delayed payment will attract interest @ 24% per annum
b. The Owner shall also be entitled to terminate this Agreement if the Clients commit any other breach of
this Agreements and fail to rectify the same the same inspite of 15 days notice from the Owner in that
behalf.
c. In the event of termination and on failure of the Clients removing its belonging from the said premises
and ceasing to use the facilities provided by the Owner, shall be entitled to prevent assess to the
Clients and its employees into the said premises and call upon the Clients to remove its belongings
from the said premises the Owner shall be entitled to open the said premises or the part thereof
allotted to the said Clients by using the original keys retained by the Owner and remove the Clients
articles and things therein after making a list thereof. It is expressly agreed that the Owner shall not
render himself liable for ant criminal action by so doing. This authority is irrevocable and constituted
the basis for this arrangement and the Clients shall not be entitled to dispute, challenge or call into
question the validity of reasonableness of this provision.
13. The clients shall not be responsible for any loss or damage caused on account of non-availability of services
or facilities during the requested time and for any errors, omissions, neglect etc. of the Center’s staff.
14. The Clients will indemnify the Owner against any express, costs or claims, damages, penalties incurred by
the owner through any damage or loss caused to third party arising form willful act of omissions or commission
on the part of the Clients.
15. The Owner shall not be responsible for any valuables or articles kept by the clients in the said premises. The
premises shall keep the same at its risk and cost and the Owner shall not compensate the Clients in case of
the loss.
16. It is further agreed that the permission given by the Owner to the Clients is personal and cannot be granted by
client to any other party.
17. The Clients shall be liable to pay for the Telephone and Electricity bills used by the clients on accruals directly
to the M.T.N.L. and B.S.E.S. LTD.
18. The Clients shall be allowed to display its name and the logo on the board outside the said premises.
However, the name of the First party shall also be retained by the Owner.
19. The Clients hereby undertake and agree to pay three months compensation as Estate Brokerage to
____________ Estates, at the time of renewal of this Agreement.
20. Upon termination of this Agreement, if the Clients do not refrain from availing the facilities in the said Business
Service Center or do not remove its belongings form the said Business Center, Owner shall charge Clients and
Clients shall pay as crystallized liquidated damages at the rate of Rs. ________/- (Rupees: __________ only)
per day which is agreed and accepted by both the parties as responsible and justified.
21. The waiver on the Part of Owner of any breach of any of the terms and conditions of this Agreement shall not
prevent the subsequent enforcement of that term and shall not be deemed as waiver of any subsequent
breach.
22. Any notice under this Agreement shall be in writing and shall be considered properly given if send by Registered
Mail to the respective addresses of each party indicated at the beginning of the Agreement or to any other
address as the party may have notified to the other for such purpose.
23. The Owner reserves the rights to terminate this Agreement by serving 30 days Notice in advance.
24. Court at Mumbai alone shall have jurisdiction to entertain and try all actions, suits and proceedings arising out
of this Agreement.
25. Not withstanding anything contained to the contrary if there are any increase of Property tax on account of
executing of this writing or for any reason whatsoever the same will be paid by the Owner and the client in the
ratio of ____ % and ____ % respectively.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT 767
Chapter - 38 Transfer of Flat Maharashtra Co-operative Societies Act, 1960
IN WITNESS WHEREOF the parties hereto have hereunto set and subscribed their respective hands and seal the day
and year first hereinabove written.
SIGNED SEALED AND DELIVERED ) SIGNATURE
By the withinnamed OWNER )
____________________________________ ) _______________________
In the presence of _____________________ )

SIGNED SEALED AND DELIVERED )

By the withinnamed CLIENTS )
____________________________________ ) _______________________
____________________________________ )
In the presence of _____________________ )

RECEIPT

Received of and from the withinnamed ____________________________ a sum of Rs. ___________/- (Rupees:
____________ only) by cheque no. _____________ dated ____________ drawn on _______________ in my favour
being the withinnamed amount of deposit paid by them (The Client) to me (The Owner).

I SAY RECEIVED.
Rs._________________

OWNER

WITNESSES. SIGNATURE OF WITNESSES

1.

2.

Ha Ha Ha.
Do You Agree
1. The Maharashtra Government Servants Regulation
ofTransfer and Prevention of Delay in Discharge of
Official Duties Act, is likely come into effect on 1st July,
2006 and would bring senior bureaucrats under its purview.
The above said acts seeks time bond disposal of files.

A. There is a need to have some control on the exorbitant

medical bills of sitting and former members of the
Maharashtra State Legislative Assembly. The amount
incurred in the State ofMaharashtra during the year
2004–2005 for reimbursement of medical expenses of the
employees and elected representatives of the assembly was
Rs. 55,00,00,000/- (Rupees Fifty Five Crores Only).

B. The average annual bill of a sitting former MLA was Rs. 3,00,000/- (Rupees Three Lakhs
Only) per annum. Compare this with that of IAS officers which is not above Rs. 40,000/-
(Rupees Forty Thousand Only) per year. .

C. The Bill of judges too was below Rs. 1,00,000/- (Rupees One Lakh Only) per annum

768 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD SAMPAT & DHARMIN V. SAMPAT
 Chapter - 39 Suit Against the BMC

CHAPTER - 39

39.1 A) SUIT AGAINST THE BMC

IN THE BOMBAY CITY CIVIL COURT AT BOMBAY

L.C. Suit No. ____ of 2007.

_____________________ Co-op. Hsg. Soc. Ltd., )

Through Authorised Representative )
Shri __________________________ )
having address at: ) … Plaintiff

V/s

1. The Executive Engineer (Building & Proposal), )

“ “ - Ward,

2. Developers / Builders Name )

having address at: ) ... Defendants

INDEX
Sr.No. Particulars Exhibit Page No.

1 Plaint —

2 Copy of the brochure showing the various amenities “A”

3 Copy of the agreements. “B”

4 Copy of the various judgments. “C”

5 List of cited authorities. “D”

6 The notice sent to the developer i.e. the Defendant No. 2. “E”

7 Photographs of suit property. “F”

Ha Ha Ha
There have been instances where administrator has been appointed under Section
77A of the Maharashtra Co-operative Societies Act in one day. One such instance
is the case of R.B. Goneka v/s Varsha Co-operative Housing Society Ltd. decided
by Dy. Registrar of Co-operative Societies “D” Ward.

In our opinion action can be initiated under Section 77A and 78 by the Registrar
against the same society simultaneously for different issues.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 769
Chapter - 39 Suit Against the BMC
IN THE BOMBAY CITY CIVIL COURT AT BOMBAY

L.C. Suit No. ____ of 2007.

_____________________ Co-op. Hsg. Soc. Ltd., )

Through Authorised Representative )
Shri __________________________ )
having address at: ) … Plaintiff

V/s

Developers / Builders Name )

having address at: ) ... Defendants

THE PLAINTIFFS ABOVENAMED STATE AS FOLLOWS

1. The Plaintiff No. 1 is a registered Society under the provisions of The Maharashtra Co-operative Societies Act,
1960 and is in use, occupation and possession of the plot of land bearing C.T.S No. ______, Survey No. ______
situated at village __________________, Taluka ___________, Mumbai Suburban District admeasuring about
_______ Sq. Yds. The details of the said land are also more particularly described in the Agreement executed
by the Defendant No. 2 in favour of the Plaintiff Society’s members. The said land is hereinafter referred to as
“the Suit Land”. The suit property is situated on the land which is automatically deemed to have been conveyed
after the expiry of the 4th month of the execution and the registration of the Society in favour of the Plaintiff. The
said Society was formulated by the members who are presently constituting the various number of members
situated on various unit holders and the said flats are occupied under the provisions of The Maharashtra Own-
ership of Flats Act. The Defendant No. 2 executed the Agreements under the said provisions of The Maharashtra
Ownership of Flats Act by ensuring that the plaintiff will be made available various amenities in lieu of the said
flat and also the flat thereby for the beneficial enjoyment of the premises. The appurtenant land which is defined
under the provisions of The Maharashtra Ownership of Flats Act under the provisions of Sec. 7 & 7 (1) thereby
directing the developer to allot those places which are land appurtenant to the premises allotted under the said
act. The developer i.e. the Defendant No. 2 had assured, agreed and confirmed by representing the plaintiffs at
the time when the respective members of the plaintiffs purchased the flat by ensuring that their place of tennis
court and the jogger’s park including the billiard room and the open spaces thereto, shall be made available to
the members of the Society / plaintiff.

2. The present suit is filed by the plaintiff as in the capacity that they are the deemed owners of the property in view
of the enactment itself. The open spaces which is made available as per the plan itself and the brochure which
assures that there shall be various amenities allotted to the plaintiffs and the copy of the approved plan was to
be made available to the Society inspite of various requests made the same is not made available to the Plaintiff
Society on one account or the other. The Defendant No. 1 is the Authority which sanctions the plan in regards
to the same. The same open spaces are to be made available to the beneficial enjoyment of the persons who
were assured at the time of the purchase of the flat. The common compulsory open spaces including the open
spaces that belonging to the developer was to be made available at the time when the said flat was sold and
was shown by the developer and accordingly the flats were purchased by looking to the plans and the brochure
made available to the Plaintiff Society. The copy of the brochure showing the various amenities is hereto
annexed and marked Exhibit – “A”. The copy of similar type of Agreements were executed in favour of
members of the Society, one of the copy of the same is hereto annexed and marked Exhibit – “B”. As per the
said Agreement the developer including the brochure has to allot the premises which are shown and assured by
the developer in the brochure. The said brochure is in fact, a assurance given by the developer, to give and allot
those places which are to be given to the respective flat holders as and by way of common amenities in general
and the same is construed to be in a liberal meaning by virtue of various judgments and the copy of some of the
judgments are hereto annexed and marked Exhibit – “C”. Pursuant to the same as laid down in various
enactment including The Maharashtra Ownership of Flats Act the present suit is filed on the basis that the

770 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 39 Suit Against the BMC

developer is now committing the breach of the assurances made available of the common compulsory open
spaces and that of the common amenities to be made available to the members of the Plaintiff Society. The
Society is working in the interest of the members at large which the Society has to look into forth and is looking
in the same prospectus by filing the present suit. To protect the interest of the Plaintiff Society and its members
the Society has come to this Hon’ble Court with the request that the developer should not be allowed and the
Defendant No. 1 should not be allowed to sanction any plan permission and/or sanction to any amendment to
any plan without the prior consent under the provisions of Sec. 7A of The Maharashtra Ownership of Flats Act
and also as laid down by The Hon’ble High Court as well as confirmed by the Hon’ble Apex Court in various
authorities. Some of the authorities are hereto cited as Exhibit – “D”. The Plaintiff submits that the said plans
of the building are sanctioned keeping the view the amenities to be allotted and/or given to the members of the
Society which was time and again given to the knowledge of the Defendant No. 2 that the common compulsory
open spaces which are instituted at the time of issuance of the brochure itself were not complied with. The
notice dated 5th September 2006 sent to the developer i.e. the Defendant No. 2 is hereto annexed and marked
Exhibit – “E”. The Defendant instead of complying with the said notices the Defendant No. 2 had given an
evasive reply dated “Nil” which was received by the Secretary of the Plaintiff Society making an allegation that
some space of the car parking in the basement of the Society belong to them i.e Defendant No. 2. Furthermore
the common compulsory open spaces, the developer is trying to put up a new construction in the adjoining
premises of the building which is not even as per the Development Control Regulation and also the same is
violative of the provisions of Sec. 7A of The Maharashtra Ownership of Flats Act. The said section reads as
follows:

“Section” (7A). Removal of doubt. For the removal of doubt, it is hereby declared that clause (ii) of s.s. (1) of sec.
7 having been retrospectively substituted by clause (a) of sec. 6 of the Maharashtra Ownership Flats (Regula-
tion of the Promotion of Construction, Sale, Management & Transfer (Second Amendment) Act, 1986 (hereinaf-
ter in this section referred to as “the Amendment Act” it shall be deemed to be effective as if the said clause (ii)
as so substituted had been in force at all material times and the expression “or construct any additional
structure” in clause (ii) of s.s. (1) of sec. 7 as it existed before the commencement of the Amendment Act and
the expressions “Constructed and completed in accordance with the plans and specifications aforesaid “any
unauthorized change in the construction” in s.s. (2) of sec. 7 shall, not withstanding anything contained in this
Act or in any Agreement, or in any judgment, decree or order of any Court, be deemed never to apply or to have
applied in respect of the construction of any other additional buildings or structures constructed or to be
constructed under a scheme or project of development in the layout after obtaining the approval of the local
authority in accordance with the building rules or building Bye-Laws of Development Control Rules made under
any law for the time being in force”.

3. The provisions of the said Act and the said Sec. 7A after reading through it the entire case of the Defendant that
they are trying to keep construction articles and materials itself is baseless story made out by the Defendant in
their reply. The fact is that the developer is now trying to utilize that common compulsory open space to be
made available to the Society as well as its members is now tried to be usurp by virtue of keeping such articles
and materials either in the common compulsory open spaces and/or by utilizing the basement area. The
Defendant No. 2 though is aware that the common compulsory open spaces do belong to the Society and the
owner of the entire layout is that of the ownership of the property belonging to the Plaintiff Society. Inspite of this
the developer has now put up some plans before the Executive Engineer i.e. the Defendant No. 1 and which is
under the process to be sanctioned and/or the same would have been sanctioned without the prior knowledge
of the plaintiff. The Defendant No. 1 being the officer of a statutory body is also made aware that the provisions
of Sec. 7A is not complied with and without seeking the prior consent and/or permission of the Society and/or
the members of the Society individually is trying to utilize the common compulsory open spaces though the
same was not shown in the layout as then it was. The copy of the brochure itself makes it clear that the
common areas which are to be made available to the Society and its members are to be utilized for the
purposes of tennis court, jogger’s park and/or for the purposes to keep the common compulsory open spaces
clear and open to sky. The developer i.e. the Defendant No. 2 is now trying to put up the construction over the
premises and the places where the developer is now trying to find a via media to make up a construction over
the premises which is not belonging to him and the same now belongs to the Society by virtue of the various
enactment and the law laid down by the land. It is pertinent to be noted that the Society once formed and the
property if not conveyed under the provisions of The Maharashtra Ownership of Flats Act, in such a case the
Society is deemed to be the owner as the law itself is clear that it shall be deemed to have been conveyed. The
provisions of the law itself causes an incumbent upon the Defendant No. 2 to convey the property instead of

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 771
Chapter - 39 Suit Against the BMC

conveying the same and instead of passing on the accounts which has demanded by various letters issued by
the plaintiff’s Advocate the Defendant refused to pay the same and instead of paying the dues of the Society, the
plaintiff though demanded on various occasions the Defendant No. 2 is under the process to put up the con-
struction over the land which is belonging to the Society. In view of the circumstances the plaintiff has come to
this Hon’ble Court with the prayer as prayed herein under.

4. Thereafter the plaintiff states that the Defendant No. 2 brought his articles and materials for constructions at the
site and has put up the same recently and is under the process to get the plan sanctioned without the prior
consent to be given individually by the members of the Society. Instead of taking the consent the Developer is
now under the process to take up the construction work within a short span of time which the Defendant is not
entitled for, until and unless the specific consent as envisaged under the provisions of The Maharashtra Owner-
ship of Flats Act is taken from the individual members of the Society. This plaintiff submits that the Defendant
No. 2 is hand-in-glove with the Defendant No. 1 and thereby the Defendant No. 1 is purposely helping the
Defendant No. 2 to put up such construction and without taking consent of the plaintiffs is now trying to put up
the construction. The plaintiffs have casted the photographs of Suit Property, the copy whereof are hereto
annexed and marked Exhibit “F”. The plaintiffs state that recently on 23rd September, 2006 when the plaintiff’s
members went to the Defendant No. 2 to ask the question as to why the construction articles and materials are
lying in the open spaces and as to why the construction work has to be taken up, the Defendant No. 2 abruptly
refused to answer any queries and instead of informing as to what is the real intention the Defendant No. 2
started abusing and giving evasive reply to the members of the Society. The Plaintiffs state that the present suit
is filed under the provisions of The Maharashtra Ownership of Flats Act and the Defendants are bound to convey
the property under the provisions of Sec. 10 & 11 of The Maharashtra Ownership of Flats Act. The entire
property as shown in the Agreement executed under The Maharashtra Ownership of Flats Act is required to be
conveyed to the Society and only thereafter the developer can ask for any remedy before this Hon’ble Court. The
plaintiff submits that the defendant has got no right, title or interest after the expiry of the 4th month of the
registration of the Society and handing over the charge of the Society. The charge of the society was handed
over by the Defendant No. 2 to the plaintiff on _______ day of __________, and thereafter till date inspite of the
plaintiff’s Advocates demanding various requisitions from the Defendant No. 2, the Defendant No. 2 purposely
failed and neglected to comply with the notices issued by the plaintiff’s member’s Advocate. The plaintiff also
had issued the notice to convey the property and instead of conveying the property the defendant is now trying
to give evasive reply and is now under the process to take permission from the authorities of Defendant No. 1.
The Defendant No. 1 is the authority who sanctions the plans, permission and/or approves the same. The
Defendant No. 1 cannot approve any plan until and unless the specific consent under the provisions of Sec. 7A
is obtained.

5. The Plaintiff and the Defendants reside and/or carry on business in Mumbai. The suit building is situated in
Mumbai. The impugned Notices were issued in Mumbai. The whole cause of action has arisen in Mumbai
therefore this Hon’ble Court has jurisdiction to try and entertain the suit.

6. The Plaintiffs submit that they have not filed any other suit in respect of the subject matter of the present suit in
any other Court.

7. The Plaintiffs submit that the Defendants have not served any Caveat on the Plaintiffs in respect of the subject
matter of the suit prior to the date of filing of the suit.

8. The Plaintiffs pay court fees of Rs. ___/- as per the provision of Section 6(iv)(j) of the Bombay Court Fees Act.

9. The Plaintiffs submit that the suit is not barred by the law of Limitation.

10. The Plaintiffs will rely on documents a list whereof is hereto annexed.

11. Therefore, in the circumstances the plaintiff prays as under:

a) this Hon’ble Court be pleased to issue a permanent order and injunction restraining the Defendants, their
servants and agents be directed to convey the property being the property Survey No. _____, CTS

772 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 39 Suit Against the BMC
No.____ admeasuring _______ Sq. Yrd., situated at village ___________, Taluka Borivali, Mumbai Sub-
urban District to the plaintiff and all the expenses thereto shall be borne and paid by the Defendant No. 2.

b) this Hon’ble Court be pleased to issue by a permanent order and injunction the Defendants, their
servants and agents be restrained from putting up any construction over the land bearing CTS No.
_______, Survey No. _______ situated at village ______________, Taluka _________, Mumbai Subur-
ban District without obtaining the prior consent under the provisions of Sec. 7A of The Maharashtra
Ownership of Flats Act and further Defendant No. 2 be directed not to put up any construction without
obtaining such requisite permission in writing from the individual members of the Society.

c) The Defendant No. 1 be directed not to sanction any plan, permission and/or sanction any permission to
the Defendant No. 2 without obtaining the permission of the provisions of Sec. 7A of The Maharashtra
Ownership of Flats Act.

d) Ad-interim reliefs in terms of prayer ( ).

e) That the costs of the suit be provided for;

(f) For such further and other reliefs as this Hon’ble Court deems fit and proper in the nature and circum-
stances of the case may require.

Plaintiffs

Advocate for the Plaintiff

Place : Mumbai
Date : 2007

VERIFICATION

I, _______________________________, the Authorized Representative of _______________________ Co-

operative Housing Society Ltd., do hereby state on solemn affirmation that whatever stated in the above
complaint are true and correct to the best of my knowledge and belief.
Solemnly affirmed on this ____day of ____________ 2007 at Mumbai.

Plaintiffs

Advocate for the Plaintiffs

Place : Mumbai
Date : 2007

Ha Ha Ha
Do You Agree?
The BMC is not taking action for the illegal stalls on Fashion Street
near Churchgate. Out of the various stalls more than Forty stalls
belong to Corporators and/or Politicians. Could this be the reason?

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 773
Chapter - 39 Suit Against the BMC

IN THE BOMBAY CITY CIVIL COURT AT BOMBAY

L.C. Suit No. ____ of 2007.

_____________________ Co-op. Hsg. Soc. Ltd., )

Through Authorised Representative )
Shri __________________________ )
having address at: ) … Plaintiff

V/s

1. The Executive Engineer (Building & Proposal), )

“ “ - Ward,

2. Developers / Builders Name )

having address at: ) ... Defendants

I, ____________________________ the authorised representative of the Plaintiff Society do hereby solemnly

affirm and state as under :-

1. I say that the Plaintiff have filed the above suit for the reliefs more particularly set out in the Plaint. I repeat,
reiterate and confirm the statements and averments made in the Plaint and for brevity’s sake the same may be
treated as forming part of this Affidavit.

2. I say that the Plaintiff have set out detailed facts leading to the filing of the suit including how the Defendant No.
2 fails to convey the property in the name of the plaintiff and also the defendant is illegally using the Society
common Open Space without the consent of the Plaintiff. I, therefore pray that the reliefs prayed for be granted.

Plaintiffs

Advocate for the Plaintiffs

VERIFICATION

I, ___________________________, the Authorised Representative of __________________________________

Co-operative Housing Society Ltd., do hereby state on solemn affirmation that whatever stated in the above
complaint are true and correct to the best of my knowledge and belief.
Solemnly affirmed on this ____day of ______________ 2007 at Mumbai.

Plaintiffs

Advocate for the Plaintiffs

Place : Mumbai
Date : 2007

BEFORE ME

774 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 39 Suit Against the BMC

IN THE BOMBAY CITY CIVIL COURT AT BOMBAY

L.C. Suit No. ____ of 2007.

_____________________ Co-op. Hsg. Soc. Ltd., )

Through Authorised Representative )
Shri __________________________ )
having address at: ) … Plaintiff

V/s

1. The Executive Engineer (Building & Proposal), )

“ “ - Ward,

2. Developers / Builders Name )

having address at: ) ... Defendants

LIST OF DOCUMENTS

1. All Exhibits to the Plaint

2. Documents referred to and relied in the Plaint
3. Any other document/s

Advocate for the Plaintiffs

IN THE BOMBAY CITY CIVIL COURT AT BOMBAY

L.C. Suit No. ____ of 2007.

_____________________ Co-op. Hsg. Soc. Ltd., )

Through Authorised Representative )
Shri __________________________ )
having address at: ) … Plaintiff

V/s

1. The Executive Engineer (Building & Proposal), )

“ “ - Ward,

2. Developers / Builders Name )

having address at: ) ... Defendants

MEMORANDUM OF ADDRESS

The address of the Plaintiffs for service of judicial process is that of their Advocates given below :-

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 775
Chapter - 39 Suit Against the BMC
IN THE BOMBAY CITY CIVIL COURT AT BOMBAY

L.C. Suit No. ____ of 2007.

_____________________ Co-op. Hsg. Soc. Ltd., )

Through Authorised Representative )
Shri __________________________ )
having address at: ) … Plaintiff

V/s

1. The Executive Engineer (Building & Proposal), )

“ “ - Ward,

2. Developers / Builders Name )

having address at: ) ... Defendants

PLEASE TAKE NOTICE that the Hon’ble Court will be moved before Judge presiding in Court Room No. on this
day of 2007 at 2.30 pm or so soon thereafter as the counsel can be heard by the counsel on the part of the
Plaintiffs abovenamed on the following reliefs:-

a) This Hon’ble Court be pleased to issue a permanent order and injunction restraining the Defendants, their
servants and agents be directed to convey the property being the property Survey No. _____, CTS
No.____ admeasuring _______ Sq. Yrd., situated at village _______, Taluka ________, Mumbai Subur-
ban District to the plaintiff and all the expenses thereto shall be borne and paid by the Defendant No. 2.

b) This Hon’ble Court be pleased to issue By a permanent order and injunction the Defendants, their
servants and agents be restrained from putting up any construction over the land bearing CTS No _______,
Survey No. _______ situated at village _________, Taluka _________, Mumbai Suburban District without
obtaining the prior consent under the provisions of Sec. 7A of The Maharashtra Ownership of Flats Act
and further Defendant No. 2 be directed not to put up any construction without obtaining such requisite
permission in writing from the individual members of the Society.

c) The Defendant No. 1 be directed not to sanction any plan, permission and/or sanction any permission
to the Defendant No. 2 without obtaining the permission of the provisions of Sec. 7A of The Maharashtra
Ownership of Flats Act.

d) Ad-interim reliefs in terms of prayer ( ).

e) That the costs of the suit be provided for;

f) For such further and other reliefs as this Hon’ble Court deems fit and proper in the nature and circum-
stances of the case may require.

MUMBAI DATED THIS DAY OF 2007.

THIS NOTICE OF MOTION is taken out by )
Advocate for the Plaintiff )
Having office at 201, Shrimad Darshan, )
Plot No. 92, Near Tilak Road Lions Garden )
Off. S. R. Lane, Ghatkopar (East) )
Mumbai – 400 077. )

To,

N. B. : Affidavit of the plaintiff abovenamed duly affirmed on this day of 2007 will be used in support of this
notice of motion.

776 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 39 Suit Against the BMC

IN THE BOMBAY CITY CIVIL COURT AT BOMBAY

L.C. Suit No. ____ of 2007.

_____________________ Co-op. Hsg. Soc. Ltd., )

Through Authorised Representative )
Shri __________________________ )
having address at: ) … Plaintiff

V/s

1. The Executive Engineer (Building & Proposal), )

“ “ - Ward,

2. Developers / Builders Name )

having address at: ) ... Defendants

I, ____________________________ the authorised representative of the Plaintiff Society do hereby solemnly

affirm and state as under :-

1. I say that I have filed the above suit against the defendants, interalia for permanent Interim and Ad interim relief’s
as prayed for therein on the cause of action set out in the Plaint and also for costs ad other reliefs.

2. I repeat, reiterate and confirm statements, averments and submission made in the Plaint as if same are incor-
porated herein and forming part of this Affidavit. I crave leave to refer to and rely upon the Plaint as and when
produced.

3. As set out in detailed in the Plaint I say and submit that it is just, proper, necessary and in the interest of justice
that pending the hearing and final disposal of the suit, interim and ad-interim reliefs as prayed for by me be
granted or else I shall suffer grave and irreparable loss, harm, prejudice and damage which cannot be compen-
sated in terms of money. I say that no loss, harm, prejudice and damages which cannot would be caused to the
Defendants if the reliefs as prayed for are granted in my convenience is also leans in my favour.

4. I, therefore, say that the Notice of Motion is taken out by me made absolute with costs.
Plaintiffs
Advocate for the Plaintiffs

VERIFICATION
I, __________________, the Authorized Representative of _____________________Co-operative Housing
Society Ltd., do hereby state on solemn affirmation that whatever stated in the above complaint are true and
correct to the best of my knowledge and belief.
Solemnly affirmed on this ____day of _____________ 2007 at Mumbai.

Plaintiffs

Advocate for the Plaintiffs

Place : Mumbai
Date : 2007

IN THE BOMBAY CITY CIVIL COURT AT BOMBAY

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 777
Chapter - 39 Suit Against the BMC
L.C. Suit No. ____ of 2007.

_____________________ Co-op. Hsg. Soc. Ltd., )

Through Authorised Representative )
Shri __________________________ )
having address at: ) … Plaintiff

V/s

1. The Executive Engineer (Building & Proposal), )

“ “ - Ward,

2. Developers / Builders Name )

having address at: ) ... Defendants

VAKALATNAMA

I Shri ___________________________________ the Authorised Representative of the Plaintiff do hereby

appoint Advocates High Court, on behalf of me to act, argue and appear in the above said matter.

IN WITNESS WHEREOF I set my hands on this day of 2007.

THE PLAINTIFF ABOVENAMED STATES AS UNDER:-

39.2 B) SUIT AGAINST THE BUILDER FOR CONVEYANCE OF SOCIETY

IN THE BOMBAY CITY CIVIL COURT AT BOMBAY
L.C. SUIT NO. OF 2007

1. _____________ CO.OPERATIVE HOUSING ) Plaintiffs

SOCIETY LIMITED, a Co-operative Housing reg- )
istered under the Maharashtra Co.operative Soci- )
eties Act, 1960, having its registered Office )
___________________ Mumbai, adult of Mumbai, )
Indian Inhabitant, the Secretary of the Plaintiff )
No.1, having her address at Mumbai. )
)
)
)

Versus

THE MUNICIPAL CORPORATION OF GREATER )

MUMBAI, a Body Corporate incorporated under )
the provisions of Mumbai Municipal Corporation )
Act, 1888, having office at Mahapalika Bhavan, )
Mahapalika Marg, Fort, Mumbai 400 001. )
Defendant

778 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 39 Suit Against the BMC
1. The Plaintiff No.1 is a registered society registered under the Maharashtra Co.operative Societies Act, 1960.
The Plaintiff No.2 is the secretary of the Plaintiff No.1.

2. The Plaintiff No.1 is the owner of all that piece or parcel of land bearing CTS No. ______of Village __________
together with the building known as lying, being and situated at hereinafter referred to as “ the said Property”.

3. The Plaintiffs state that the plaintiffs are utilizing two RCC garages constructed on the said property belonging
to the plaintiff No.1, hereinafter referred to as “ the suit premises” The suit premises were constructed at the
time of construction of the society building which is more particularly shown on approved plan issued by the
Defendant. Hereto annexed and marked as Exhibit “A” is the copy of Plan showing the suit premises as
existence at the time of construction of the society building.

4. The Plaintiffs state that the suit premises are used for purpose to beneficial and enjoyment of various facilities
of the members of the Plaintiffs. The Plaintiffs state that the builder, who has constructed building known as
cenced, had also constructed the toilet block, which was very much existence at the time of construction of
the said building.

5. The Plaintiff states that they are using the suit premises and toilet since last several years.

6. The Plaintiffs state that the Defendant had issued a notice bearing No._______dated ________ [hereinafter
referred to as “the suit Notice”] under section 351 of MMC Act to the Plaintiff No.2, stating therein that
unauthorized construction of two R.C.C. garages on North East of buildings compound and construction of
toilet block therein. The suit notice is issued by the Defendant at the behest of adjoining society who are very
much interest to usurp the suit premises and they are trying to pressurize the officers of the defendants on one
and other way to get the suit premises and said toilet demolished. Hereto annexed and marked as Exhibit
“B” is the suit notice. The Plaintiffs state that the suit notice is illegally issued to the plaintiffs at the behest of
the interest persons just to pressure the plaintiffs and nothing else as the plaintiffs are using the suit premises
and said toilet since last several years without interruption.

7. The Plaintiffs state that on receipt of the suit notice, the plaintiffs by their letter dated _____________ placing
the actual and physical facts of the suit premises on record with supported documents. Hereto annexed and
marked as Exhibit “C” is the copy of letter dated __________.

8. The Plaintiffs state that after filing of their reply along with documentary evidence in respect of existence of the
suit premises and toilet at the time of construction of the building, against the suit notice, the defendant at the
behest of interested persons, the officer of the defendant use to come to the plaintiffs and threat to demolish
the suit premises and said toilet. Thereafter, the Plaintiffs had compelled to write a letter dated _________
through their Advocate, once again placing all true and actual facts of the suit premises and said toilet and
called upon the defendant not to initiate any action as threatened by them in the suit notice.

9. The Plaintiffs state that thereafter an order came to be issued by the defendant to the Plaintiffs bearing Order
No._________dated __________ [hereinafter referred to as “the suit Order”], directing the plaintiffs to re-
move the suit premises and toilet, which are well in existence prior to the construction of the building.The
Plaintiffs state that suit notice and order are issued by the defendant under the guise of interested persons,
just to pressure the Plaintiffs.The suit notice and order issued by the defendant are illegal, unlawful, not binding
upon and not executable under the law.

10. The Plaintiffs states that the suit notice and suit order are prepared in such a haste and in such cyclostyled
manner that no one can understand and to which portion is authorized and as to which portion is unauthorized.
The plaintiff challenges the suit notice among other grounds on the following grounds:-11. The Plaintiffs state
that in view of not considering the replies of the Plaintiffs, placing all actual and physical facts of the suit
premises and toilet on the records of the Defendant and also threat of the defendant to demolish the suit
premises and toilet, the plaintiffs have no other option but to approach this Hon’ble Court for justice. The
plaintiff states that the pending the hearing and final disposal of the suit, the defendants, their servants,
agents, or officer/ s, claiming through or under by them be permanently restrained by an order and injunction
of this Hon’ble Court from demolishing the suit premises and toilet and also from enforcing the suit notice
bearing No. ________dated ________ and suit Order bearing No. ___________ dated __________. The Plain-
tiffs state that interim and ad-interim reliefs in terms of aforesaid be granted. It is necessary and in the interest

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 779
Chapter - 39 Suit Against the BMC
justice that the suit notice and Order issued by the defendant is liable to declare as illegal, null, void and not
enforceable and also not binding upon the plaintiffs. The Plaintiffs state that if the order as prayed for are not
granted, the plaintiff will suffer irreparable harm, and prejudice which cannot be compensated in terms of
money. If the relief as prayed for are granted, no harm and prejudice be caused to the defendants. Plaintiff
states that even the balance of convenience is in favour of the plaintiff.
1. The Plaintiff is Challenging the order on the below mentioned points.

2. The Plaintiff values the suit @ Rs. _______/- under section 6(iv) (j) of Bombay Court fees Act for court fees and
jurisdiction.

(i) The suit notice and order issued by the Defendants are issued in routine manner without any appli-
cation of mind.
(ii) The learned Assistant Municipal Commissioner failed and neglected to state as to what structure
which is shown in overleaf form part of the entire building and if the said structure is demolished the
entire building will come down.

(iii) The Assistant Municipal Commissioner miserably failed and neglected and acted in malafide inten-
tion to deceive the very purpose of Section 351 of MMC and such notice was issued without being
vested the power with him.
My client states that the notice under the said section is to be issued by a separate authority
(iv)
constituted by the Government of Maharashtra i.e. Mumbai Regional Metropolitan Development Au-
thority, who is vested with the power to issue such notice and not the Ward Officer (Assistant
Municipal Commissioner).
(v) Section 351 of the MMC Act is not read with the Notice in true and legal sense. MMC Act shall not
be attracted, as law itself empowers separate constituted authority under the said Act. The Plaintiff
challenges the jurisdiction alleged to have been vested with the Assistant Municipal Commissioner.
(vi) The provisions of M.R.T.P. Act shall be attached in the case of temporary structures. However, the
structure in question which is referred to in the suit notice is not a temporary one and hence section
351 of the said Act shall not be attracted.

(vii) The learned Assistant Municipal Commissioner failed and neglected to give an opportunity of per-
sonal hearing and also failed and neglected to call upon the sanctioned plan which is in the custody
of the defendant.
(viii) The learned Assistant Municipal Commissioner further failed and neglected to allow the plaintiff to
produce necessary documents in before the Assistant Municipal Commissioner proceeded to pass
and issue in the format of a letter which is impugned in the present suit.

(ix) The said letter-cum-order is ipso facto bad in law and against the principals of natural justice and
also against the conditions laid down in the case Olga Tellis by the Hon’ble Supreme Court ruling.

(x) The learned Assistant Municipal Commissioner failed and neglected to consider that the structure in
existence is not temporary in nature but it is permanent in nature and therefore ought to have issued
notice under appropriate sections and not under the provisions of Section 351of MMC Act. The
impugned notice itself shows that there is B.M. Parapet Walls which amounts to a permanent
structure and the same cannot be said to be a temporary structure.
(xi)
The learned Assistant Municipal Commissioner failed and neglected to appreciate the fact that in such
case the notice ought to have been issued under the provisions of section 351 of the M.M.C Act.

(xii) The main intention behind issuance of the notice cum order is to demolish the structure without
giving any personal hearing and without passing any order as called upon for demolition.
The learned Assistant Municipal Commissioner failed and neglected that there is no illegal garage
and toilet, which are in existence prior to the construction of the said building, which are shown on
the approved plan issued by the Defendant.
(xiii) The learned Assistant Municipal Commissioner failed and neglected to apply his mind that the
judgment of the Hon’ble Court passed in the Sopan Maruti Tope was to be followed.

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 Chapter - 39 Suit Against the BMC

3. The Plaintiff has paid requisite court fees under the provision of Bombay Court Act and the plaintiff undertakes to
pay additional court fees if any.

4. The Plaintiff states that he has not received any caveat from the defendants till date of filing of present suit.

5. The Plaintiff has not filed any other suit than the present suit touching on the subject matter either in this Court
or in any other Court.

6. The cause of action has arisen in Mumbai and the Defendants are having their address in Mumbai. Hence, this
Hon’ble has jurisdiction to entertain and try this suit.

7. The Petitioner will rely upon the documents a list of whereof is annexed hereto.

8. The Plaintiff therefore prays :

(a) That this Hon’ble Court be pleased to declare the suit notice bearing No. ___________dated __________and
suit Order bearing No. ____________dated _________are illegal, unlawful , not operative, and not bind-
ing upon.

(b) That the pending the hearing and final disposal of the suit , the defendants, their servants, agents, or
officer/ s, claiming through or under by them be permanently restrained by an order and injunction of this
Hon’ble Court from demolishing the suit premises and toilet and also from enforcing the suit notice
bearing No. _________dated _________and suit Order bearing No. ___________dated __________.

(c) That the pending the hearing and final disposal of the suit, this Hon’ble Court be pleased to appoint an
officer of the Court or any fit and proper person as Court Commissioner to visit the suit premises

(d) Interim and ad-interim relief in terms of prayer (b) to (c) above.

(e) Cost of the suit

(f) For such further and other reliefs as this Hon’ble Court may deem, fit and proper.

PLAINT DRAWN BY
Plaintiff
Advocate for Plaintiff

VERIFICATION

I, adult of Mumbai, Indian Inhabitant, the Plaintiff No.2 and the Secretary of the Plaintiff No.1, having her address at
Mumbai, do hereby state and declare that whatever stated in the foregoing paragraphs 1 to of the plaint is true to my
own knowledge and what is stated in the remaining paragraphs nos. to of the plaint is so stated on information and
belief and are legal submissions which I believe the same to be true.

Solemnly affirmed at Mumbai )

On this day of ______, 2007 )

Before Me:
Advocate for Plaintiffs

It happens in litigation
You get a favourable order
Opposite party gets a stay order

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 781
Chapter - 40 Specimen Petitions Metropolitan Magistrate Court

CHAPTER 40

40.1 SPECIMEN PETITION IN METROPOLITAN MAGISTRATE COURT

IN THE METROPOLITAN MAGISTRATE’S COURT AT ____________,

MUMBAI

Complaint No. _____.

____________________Co-op. Hsg. Soc. Ltd., )

Having address at: ) … Complainant

V/s.

1. Developer / Builder name )

Having office at: )

2. The Executive Engineer (Building & Proposal), )

“ “ - Ward, )... Accused

Sr.No. Particulars Annexure Page No.

1 Complaint 2-5

2 Copy of brochure showing amenities Ex. “A”

3 Copy of the complaints and the copy of the notices given Ex. “B”
to the Accused Nos. 1 & 2 colly.

4 Vakalatnama

Ha Ha Ha
Inspite of clear cut provision in law as well as clarification given by
Housing Department builders are charging amounts at the time of
resale of flat from investors. Housing Department has in reply dated
2-8-06 specifically clarified that builders have no right to charge
any amount for giving NOC. It is an open secret that some builders
are charging upto Rs. 1,000/- per Sq feet for giving NOC to
investors. This is a classic case of abuse of power by builders.

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 Chapter - 40 Specimen Petitions Metropolitan Magistrate Court

INDEX
IN THE METROPOLITIAN MAGISTRATE’S COURT AT ____________,
MUMBAI

Complaint No. _____.

____________________Co-op. Hsg. Soc. Ltd., )

Having address at: ) … Complainant

V/s.

1. Developer / Builder name )

Having office at: )

2. The Executive Engineer (Building & Proposal), )

“ “ - Ward, )... Accused

MAY IT PLEASE YOUR HONOUR :

1. The Complainants is a registered Society under the provisions of The Maharashtra Co-operative Societies
Act and the Society was formed under the said provisions of the said Act by virtue of the members who
purchased the flat under The Maharashtra Ownership of Flats Act and the present complaint is instituted
under the provisions of sec. 13 & 14 of The Maharashtra Ownership of Flats Act and The Municipal
Corporation Act.

2. The Complainant Society is constituted of various members who have purchased the flat under the belief that
the said flats which was purchased by them has the amenities as shown in the brochure. The copy of the said
brochure is hereto annexed and marked Exhibit – “A”. The Complainant had been assured by the Developer
Accused No. 1 that the “__________________” which is a layout under the brochure named as “__________”
is a very open spacious layout under which there were various amenities like swimming pool, jogging park,
ground, tennis court and billiard room. However, instead of developing the same the Accused No. 1 had utilized
the common spaces areas for the purposes of the use of something else than what was shown in the brochure
issued by the Accused No. 2. The Accused Nos. 1 & 2 are hand-in-gloves and that is why the Accused No. 2
who has abated the crime committed under the provisions of sec. 13 & 14 of The Maharashtra Ownership of
Flats Act and also under the various provisions of the BMC Act, the Accused No. 1 who is the main culprit and
behind the present crime that has been committed by the Accused No. 1. The Accused No. 2 is also hand-in-
gloves with the Accused No. 1 to abate and support the crime which is continued from the day till one from the
time the actual and physical possession of the individual flat occupier was handed over to the members of the
Complainant Society. The Accused No. 2 had been complained much time again but there is no reply from the
Accused No. 2. The copy of the complaints and the copy of the notices given to the Accused Nos. 1 & 2 are
hereto annexed and marked Exhibit – “B” collectively. The Accused No. 2 being a statutory body, an officer
under a statutory body is in a set of circumstances has to act judiciously, whereas in the present case the
Accused No. 2 has supported the crime which is committed by the Accused No. 1. The Accused No. 1 instead
of allotting the common spaces areas like garden, tennis court, jogging park etc., have also various amenities
shown in the brochure have not given to the Complainant Society members. The members of the Society are
deprived of their rights as the members of the Co-operative Society were assured that if they pay the amount
which is for the purchase of the flat the amenities as shown in the brochure will be made available to them as
ancillary to the purchase of the flat and which is incumbent upon the Accused No. 1 to satisfy the same and
since the Accused No. 1 has not allotted till date to the Complainant those amenities which are mentioned in
the brochure thereby they have committed the Criminal Breach of Trust of the Complainant. The Accused No. 1
have also committed crime under the provisions of The Maharashtra Ownership of Flats Act basically sec.
7A comes to the protection of the Complainant Society. The Complainant Society states that the land which is
to be made available for the purposes of layout and other aspects and amenities to be allotted to the members
of the Complainant Society the developer that is Accused No. 1 has not done so. Instead of that the common
spaces area are utilized for much other purposes than what it was assured. The Complainant submits that there

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 783
Chapter - 40 Specimen Petitions Metropolitan Magistrate Court
are various other Breach of Trust which is committed by the developer i.e. the Accused No. 1. The Accused No.
1 is a developer and has to abide by the sanctioned plan by the Accused No. 2. The Accused No. 2 since being
in hand-in-gloves with the Accused No. 1 both commonly and jointly with the intention to deprive of and take
away the rights of the Complainant the Accused No. 1 started digging the entire compound by use of his
hirelings on 23rd day of September, 2006 and on the said day the Accused No. 1 had come to the site through
his representative and had threatened the Complainant Society not to lodge any complaint and/or they should
take a separate view in the matter. As on today even the Accused No. 2 & 1 both are hand-in-gloves and the
hirelings of Accused No. 1 frequently come and try to harass the various members of the Committee members.
Therefore in the set of circumstances the Accused Nos. 1 & 2 both are held to be responsible for the illegal and
unprecedented act which is not expected inspite of the Complainant members purchasing the flats at a valued
consideration which was in fact complied of with all the obligations as mentioned under The Maharashtra
Ownership of Flats Act. The Complainant submits that the Accused No. 1 started grabbing the property of the
Society which is required to be conveyed by the Accused to the Complainant Society within a period of four
months thereby violating the provisions of the sec. 4 of The Maharashtra Co-operative Societies Act
pursuant to which the Agreement came to be executed and thereby he had agreed as per the time fixed period
under the law that the property has to be conveyed to the Society. Instead of conveying the Society premises to
the Complainant the accused is now trying to deprive of the rights of the Complainant Society thereby trying to
also commit a criminal trespass upon the property that also without the knowledge and permission of the
Complainant. The Complainant submits that the Complainant Society is time and again had already requested
to convey the property from the developer i.e. Accused No. 1 to the Complainant, but however, the Accused No.
1 failed and neglected to do so for the reasons best known well to him. The Accused No. 1 had thereby not
conveyed the property and further they are trying to usurp the property now belonging to the Society and that is
why since the developer i.e. the Defendant No. 1 who is trying to construct a multi-storied building upon the
Chajja of the property is totally wrong. Hence, the necessary action was requested to be initiated by the Ld.
Advocate for the Society. However, no action was initiated instead of that the Accused No. 2 had approached
the Accused No. 1 and had informed that there were various other aspects and the same is required to be
considered. Therefore, in the circumstances, the accused are liable to be prosecuted and punished under the
said act. I therefore pray that the necessary process be issued and the accused be punished in accordance
with law to the maximum offered limits.

FOR CO-OP. HOUSING SOCIETY LTD.

_________________________
Hon. Secretary

Advocate for the Complainant

Place : Mumbai
Date : _____/____/2007

VERIFICATION
I, ____________, the Manager of ___________________________Co-operative Housing Society Ltd., do
hereby state on solemn affirmation that whatever stated in the above complaint are true and correct to the best
of my knowledge and belief.
Solemnly affirmed on this ____day of ________________, 2007 at Mumbai.
FOR CO-OP. HOUSING SOCIETY LTD.

_________________________
Hon. Secretary

Advocate for the Complainant

Place : Mumbai
Date : _____/____/2007

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 Chapter - 40 Specimen Petitions Metropolitan Magistrate Court

IN THE METROPOLITAN MAGISTRATE’S COURT AT ____________,

MUMBAI

Complaint No. _____.

____________________Co-op. Hsg. Soc. Ltd., )

Having address at: ) … Complainant

V/s.

1. Developer / Builder name )

Having office at: )

2. The Executive Engineer (Building & Proposal), )

“ “ - Ward, )... Accused

VAKALATNAMA
I, ____________, Hon. Secretary of _______________________ Co-operative Housing Society Ltd., do
herewith appoint Advocate SHRI VINOD C. SAMPAT to act, argue and represent for and on behalf of me in the
abovesaid matter.

IN WITNESS WHEREOF I have set and subscribed my hand this ___ day ______________, 2007.

FOR CO-OP. HOUSING SOCIETY LTD.

_________________________
Hon. Secretary

THOUGHT OF THE DAY : Time is like a River, you can’t touch

the same water twice, because the flow that has passed will
never pass again. Enjoy the moment of your life.

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 785
Chapter - 41 Satisfactory results using right of information

CHAPTER - 41

41.1 SATISFACTORY RESULTS USING RIGHT OF INFORMATION

(A) REPLY DATED 1ST DECEMBER, 2006 RECEIVED FROM DEPUTY CHIEF ENGINEER, BUILDING
PROPOSAL, BOMBAY MUNICIPAL CORPORATION PERTAINING TO SYSTEM AS REGARDS TRACING
LOST FILES IN BMC.

This is a reply given with reference to inquiry for lost files. It can help Societies if they get a
stereo type reply that file is not traceable. in such circumstances reply given in
point No. 2 may be suggested to the concerned officer.

MUNICIPAL CORPORATION OF GREATER MUMBAI

NO Dy. Ch. E / 2003 / City / MRI

Adv Vinod C. Sampat

20, Shrimad Darshan
Plot No. 92,
Off. Shrimad Rajchandra Lane,
Opp. Tilak Road, Lion,s Garden,
Ghatkopar (E)
Mumbai – 400 077.

Sub: Functioning of various activities in Municipal Development.

Ref: Your Application under Right to information Act, 2005 Dated 11.9.2006.

Sir,

With reference to your above referred application, the information requested by you in respect of item from
Sr.No.2 onwards pertaining to building proposal section of city area are as under.

Sr. Description of information : Remarks

No. required

2. What is the system with : In case of lost files, the diligent search is
regards to tracing the lost made in the respective section. In spite
files in each department of search if the files are not traced, then
particularly the files as per procedure, Circular is issued
containing the building to that effect with due approval of
plan? Competent Authority to all Department
of the Corporation mentioning therein to
offer the remarks within stipulated time
period. If no remarks are received within
stipulated time, then with due approval of
the Competent Authority, a duplicate file
is prepared by availing the legitimate
documents from concerned parties and
the proposal are processed are further
its merits.

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 Chapter - 41 Satisfactory results using right of information

3. How many files in the Municipal : No such record is available.

Corporation are lost files in each
department particularly the file
containing the building plans.
4. What action is taken against : The concerned staff is warned.
the person who is
responsible for maintaining
files in the event of the files
are/ misplaced?

5. What action is taken against : As per the procedure incorporated in the

the Officer who does not Right to information Act, 2005.
give the information within
the stipulated time?

6. What action is taken when that : As per the procedure incorporated in the
Officer gives evasive replies? Right to information Act, 2005.

This disposes of your application under Right to information Act- 2005.

Your faithfully.

Dy. Chief Engineer,

Building proposals (City)
Public information officer

Note :- If you have got a reply from BMC authorities

that file is not traceable then you may politely tell
the authorities to take action against the concerned
person who has not maintained the file. The above
said reply may also be annexed.

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Chapter - 41 Satisfactory results using right of information

(B) REPLY DATED 2 ND AUGUST, 2006 RECEIVED FROM HOUSING DEPARTMENT, MANTRALAYA
STATING THAT IN CASE OF TRANSFER OF FLAT BUILDER CANNOT CHARGE ANY AMOUNT FOR
TRANSFER OF FLAT.

The Housing Department has opined that builder has got no right to recover transfer charges
till a Co-operative Society is formed. There are builders in Bombay who in our opinion are
charging Rs. 1,000/- per Sq. Ft., at the time of sale of flat by an investor.

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 Chapter - 41 Satisfactory results using right of information

(C) REPLY DATED RECEIVED FROM ASSISTANT PUBLIC INFORMATION OFFICER, MUNICIPAL
CORPORATION OF GREATER BOMBAY STATING THAT BMC HAS NOT ALLOTTED PARKING SPACE
ONE OPEN ROAD EXCLUSIVELY TO THE BANK FOR PARKING THEIR OFFICIAL VEHICLE.

Note :- By using the abovesaid information one prominent bank next to

central library which had put up parking only for _____ bank board had
to remove the board and about 8 car parking space were made available
to members of the public

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Chapter - 41 Satisfactory results using right of information

(D) REPLY DATED 10-05-2007 RECEIVED FROM SUB-REGISTRAR WITH REGARDS TO REGISTRATION OF
DOCUMENTS.

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 Chapter - 41 Satisfactory results using right of information

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 Chapter - 41 Satisfactory results using right of information

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Chapter - 41 Satisfactory results using right of information

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Chapter - 41 Satisfactory results using right of information

™™ BELIEVE IT OR NOT ™™
Note :-
(1) If the Sub-Registrar wants to refuse
registration he has to pass written orders.
(2) Depreciation as per ready reckoner is bound
to be given by the Sub-Registrar.
(3) If the agreement mentions built up area,
numbers of floors, year of construction then
letter of Society is not required.

794 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 42 Redevelopment of Property

CHAPTER 42

42.1 REDEVELOPMENT OF PROPERTY

The points that should be highlighted by Society during redevelopment

negotiations.
1) To ensure that the Developer has completed a few TDR projects earlier.
2) The solvency of the builder should be checked by asking for a solvency certificate.
3) The plan of the proposed extension should be finalized by the Developer’s Architect in consultation with Flat
Holder’s Architect.
4) TDR Agreement should be registered.
5) Parking facilities of the existing members should be specified.
6) The programme of construction should be finalized in consultation with Flat Holder’s / Occupants’ Architect.
7) Once in a week the builder should hold a meeting with the Flat Purchasers on a fixed date. This should continue
till receipt of Occupancy Certificate.
8) Completion Certificate should be obtained by the builder. Till such time the Co-operative Society
should have a lien on at least three flats admeasuring about 10 % of the additional construction area
9) Tax liability of the Society / Each Member should be worked out in advance.
10) To ensure that the builder does not construct the flats with pocket terrace.
11) To ensure that the builder / developer should construct open terrace and Society’s office on the terrace of the
building. The agreement should stipulate that the builder would be liable for a period of three years for leakage
as well as other defects in construction.
12) The amount that has to be taken as Deposit / Donation from the incoming member by the Society should be
decided in advance with the builder / developer and a clause to this effect should be incorporated in the development
agreement. The stipulated number of flats as per fire brigade Rules should be kept vacant. It should be ensured
that in the development agreement itself an undertaking to that effect should be obtained from the builder.
13) The time limit within which the construction would be completed should be specified. If the construction gets
delayed then adequate clause for delay in construction should be incorporated in the development
agreement.
14) The height of the flats should be specified
15) The type of lift along with the make of the lift to be specified.
16) The pro rata amount per sq. feet as standing in the books of accounts will have to be paid by the new flat
purchasers. This is in addition to the donation amount that has to be paid by the new flat purchaser.
17) The parking rights in the building will be first of the existing flat purchasers.
18) Building should have concealed copper wiring.
19) In the event the developer does not hand over possession of newly constructed flat to members on or
before ____________ than penalty of Rs. __________ per day should be paid by builder to each flat purchaser.
If inspite of payment of penalty till ____________ the builder does not give possession of the flat a well as
building completion certificate by _____________ than the entire amount paid by the flat purchaser would be
forfeited and the new flat purchaser will not get any right in the flat even if they are in his occupation.
20) Notwithstanding anything contained to the contrary the agreement is executed on AS IS WHERE IS BASIS.
The society should make it a point to emphases that it is not their responsibility to obtain the consent of each
and every member. However they will support the builder in all such issues.
21) Notwithstanding anything contained to the contrary no financial liability of any nature whatsoever will be on the
society.

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Chapter - 42 Redevelopment of Property
22) Copy of all the documents to government authorities, quasi govt. authorities as well as correspondence received
from government authorities, quasi govt. authorities will be given to the society within seven days from the date
of the correspondence done with the government authorities.
23) Insurance to be taken by the developer of residents/occupants as well as of his employees. Adequate precaution
will be taken by the builder of the safety of the employees.
24) Possession of premises to non members will not be done for a period of six months until and unless the
possession of premises is given by the builder to each and every existing member of the society.
25) The employees of the contractor will not reside in the building
26) Original papers will not be kept by the developers. A copy of the papers received from government authorities as
well as the reply given to various authorities will be given to the society within three days from the date of the
receipt/ reply.
27) Builder will not introduce any additional financial partner.
28) Same material in all buildings
29) 48 hours water to be filled in all the flats before occupying the flat
30) Flat not to be taken without occupation certificate. The date by which completion certificate would be obtained
has also to be clarified.
31) No loans against property to be taken by the builder/develope
32) Time schedule how work will progress
33) The details as regards the carpet area that would be constructed by the builder should be specified. In the event
the builder wants to construct more than the rate at which he will sell the premises would be decided by the
society and the society should get additional amounts for the said area.
34) The Development Agreement as well as individual members agreement would be registered and than only
members will permit any sort of construction.
35) Additional water line of three inches than what is the normal stipulation as per BMC laws will be provided by the
builder free of cost.
36) If the construction is of more than eight floor than a flat has to be kept vacant as per Fire Fighting Rules should
be specified.
37) The Developer should give an undertaking that he will keep the mandatory open space as per BMC Rules and
regulation and shall not apply to the BMC Authorities for condonation of the same without the written consent of
the society.
38) The areas pertaining to niche, drying space, flower bed should be clarified.
39) The possession of the flat should be given along with POP finish
40) Three phase power must be given in each flat
41) The number of electric points in each room should be at least seven
42) Granite door frame at the entrance should be provided by the builder.
43) There should be an offer from the builder to reimburse the flat purchaser for the difference between furnished and
unfurnished flats of at least Rs. _____ /- per sq. feet.
44) Opinion as regards income tax liability from builder and the said amount to be taken in advance from builder
before signing the agreement
45) There will be an increase of property tax a corpus for the same should be taken from the builder.
46) Materials used for sale component and existing members should be same
47) Car parking provision for existing members
48) Donation from purchasers at the time of making them member
49) Separate water connection to be obtained by the Developer at his own cost.

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 Chapter - 42 Redevelopment of Property

50) Separate electricity connection to be obtained by the Developer at his own cost.
51) Title Clearance Certificate should be annexed to the individual agreements.
52) Compensation of Rs. __________ per flat to be paid by the builder for shifting of premises. For the leave and
licence amount post dated cheques will be given in advance.
53) Compensation of Rs. __________ per flat to be paid by the builder for brokerage for each of the term of eleven
months.
54) Compensation of Rs. __________ per flat to be paid by the builder for reduction of property tax.
55) Compensation of Rs. __________ per flat to be paid by the builder for formation of society.
56) Electricity meter to be obtained by the builder at his cost for each of the flat purchasers in the individual flat
purchasers name.
57) Individual flat purchaser can take the materials from the flat to the flat to be acquired on alternate accommodation/
leave and license.
58) The possession of the plot will always be of the society and the developer will get the limited right to
construct flats in the building as per the terms and conditions of the development agreement.
59) Solar heater to be provided by builder.
60) Construction has to be done as period within the time period as mentioned in period.
61) One flat to be kept for visitors / guests (this has to insisted only if the project is a big one).
62) The Service Tax liability if applicable will be on the developer.
63) The builder shall not construct an area of more than _______ sq. feet carpet area. For additional construction
the builder will pay a sum of Rs. __________ sq. feet carpet area to the society.

42.2 FORMAT OF LETTER IF A MEMBER WANTS TO OPPOSE REDEVELOPMENT.

Dated: ___/___/2007

To,

The Hon. Secretary,

____________ Co-operative Housing Society Ltd.,
_______________________
_______________________
_______________________

Sir,

Sub.: Regarding Re-development of the ___________Co-operative Housing Society Ltd.

With reference to the above and under the instructions of my client__________________________, having
address at ________________ Co-operative Housing Society Ltd., _____________________________________, I
have to state as under:-

1. My client says and submits that as per the information made available to him/her Indemnity Bond in Form no.
M-20 has not been given by the members of the Managing Committee.

2. My client says and submits that the affairs of the Society have to be carried out as per the provisions of the
Maharashtra Co-operative Societies Act 1960, Maharashtra Co-operative Societies Rules 1961 and the Bye
laws of the Society.

3. My client says and submits that he/she is surprised, shocked at the approach of the Society of awarding
Letter of Intent to ______________. My client says and submits that in the first instance members of the
Managing Committee are jointly and severally liable for the various acts of omission and commission. My

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 797
Chapter - 42 Redevelopment of Property
client says and submits that not a whisper is being made by the Society to the members as to the urgency
and need of awarding a Letter of Intent to the developer. My client says and submits that to the best of his/her
knowledge and belief, a number of offers have been received by the Society, but the Society’s office bearers
for some reasons or another want to allot the contract in a hurry to a Developer. It will not be out of place to
mention that various queries have been raised by my client pertaining to the building. Some of the points that
have been insisted upon by my client are:

a) My client has specifically emphasized the details of F.S.I benefit that would be available to the Society,
the details of the carpet area that would be obtained by each of the flat purchasers and the details of the
niche, drying space and other items that would be included in the respective flats in addition to the
existing area. The date by which the Society proposes to put condition of Building Completion Certificate
that has to be obtained by builders. The mortgaged of the premises that would be taken by the Society
from the Developer before executing the agreement.
b) Draft of the Development Agreement that is supposed to be executed by the Society with the present
Developer i.e. _______________.
c) Draft of the agreement that has been executed by the proposed developer with Society as well as its
members. My client fails to understand as to what is the need to hurry with the aforesaid matters when
particularly none of the formalities are being done to the satisfaction of the members. My client further
submits that in the first instance development of a building has to be done with the utmost caution for
which besides the track record of the builder, desire of the members is also important. My client
understands that there are members in the Society who have opposed the development proposal. My
client further submits that just because majority of the members are in favor of development that does
not mean that the Society can go for development. In fact the Maharashtra Co-operative Societies Act,
1960 does not permit the majority of the members to dictate the terms on the minority just because
some members are in minority. Any acts of oppression by the majority on the minority are not permitted.
The act of the Society should be as per the provisions of the Maharashtra Co-operative Societies Act,
1960, Maharashtra Co-operative Societies Rules, 1961 and the Bye laws of the Society and it has to be
just and fair to one and all. My client further submits that no steps are being taken by the Society to
have transparency. This is evident if one pursues the earlier correspondence that has been done by my
client with the Society.
d) My client respectfully submits that they have time and again asked for various information’s, but for
reasons best known to the Society, the said information has not been submitted to my client in spite of
repeated request, demand and requisition.
e) My Client would like to know from you what is the plot area?
f) What is the minimum number of car parking space required for the same?
g) Is the Society desirous of constructing basement, would this condition be emphasized on the builder?
h) In whose name the T.D.R. would be purchased and when would the same be purchased?
i) What steps has the Society taken to find out the Income Tax liability on the Society for the T.D.R.
project?
j) What would be the area of the Society’s office and at which place it would be situated?
k) Which would be the tentative position where the members would be getting the flat? Would the same be
at the existing place where each of the member having the flat or the dimensions would be differing?
l) Has the Society prepared the structural drawings and is the same approved by the members?
m) The draft of the permanent alternate accommodation and steps taken by the Society to protect the
interests of the members in the event the builder is not able to complete the construction. Would
members of the Society be having a lien on the property? Would there be any specific condition that the
new flat purchasers will not get any title to the property until and unless the existing flat purchasers are
allotted the flat?
n) Details as to when monetary consideration would be paid to the members and what would be the
amount payable to each member?

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 Chapter - 42 Redevelopment of Property

o) What would be the position if the builder does not complete the construction within the time limit?
What would be the bank guarantee that would be given to the Society? Would the bank guarantee be of
nationalized bank?
p) At what rate would the existing members be eligible to get extra area in addition to flats in the newly
constructed building?
q) What is the quantum of Security Deposit that would be submitted by the builder?
r) What is the estimated cost of the project?
s) What is estimated capital that would be invested by the builder?
t) What is the estimated return that would be coming to the builder? What is rate per Sq. Feet that is
being offered by the builder? Has the Society obtained the Urban Land Ceiling Clearance as the area of
the plot is of more than 500 sq. mtr.
u) What would be the obligations of the Society to the developer?
v) My client further states that all flats in the newly constructed building will be allotted only to the original
members/owners of the society, who are entitled for it and in whose name the Share Certificate stands
and not to the present occupiers of the flats.
w) My client is made to understand every member/owner of the existing flats will be allotted a similar flat
_____ sq. ft. carpet area + ______% extra area as his/her rightful share in the above redevelopment
proposal in addition to his/her existing flat of area ____________q. ft. carpet area which he/she is
owning at present i.e. 1 flat of ______sq. ft. carpet area existing one + 1 flat of _________sq. ft. carpet
area new one + ______% extra floor space in the new construction.
x) The above needs to be a registered undertaking in a court of law to be signed by the builder and present
Managing Committee.
y) Terms & conditions of appointment of Architect.
z) Whether any permission or authority has been given to him to represent the society before M.C.G.M.
aa) Amount paid to Architect.
bb) Society has received Rs. _____________/- (Rupees __________________________________________)
from Builder on what A/c? (Security deposit or what?)
cc) The exact flat & area to be earmarked for every individual member.
dd) Whether the members have to make any payment? (Clarify)
ee) Member’s flats to be constructed first and thereafter the builders building to be done.
ff) Car parking to be enquired. (Every flat should be given one free car parking space – mandatory B.M.C.
D.P.Rule , (1+1) – 2 car parking space. )
gg) Monthly maintenance – Clarify ?.
hh) Difference between carpet area (built up area + usable area) ?
ii) Approximate completion time?
jj) Why should we not have a contractor rather than a builder because entire F.S.I. + T.D.R. benefit can go
to members?
kk) What is the income tax liability on the members as well as of the society? Is the developer going to
eimburse the society for the same?
ll) What is the service tax liability on the society? Is the developer going to eimburse the society for the same?
4. By this legal notice my client calls upon you first to clarify the aforesaid points. My client also calls upon you
to note the facts that members of the Managing Committee are jointly and severally liable for the various acts
of Omission and Commission. My client says and submits that if the Society’s Office Bearers/Managing
Committee members proceed to go with the construction then my client has got every right to initiate action
not only against the developers but against each and every member of the Managing Committee for the acts
of Omission and Commission. My client understands that the Society has to obtain U.L.C. permissions

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 799
Chapter - 42 Redevelopment of Property
before proceeding with the reconstruction. My client would appreciate if you will educate the members of the
Society on the abovesaid issue and in the event you proceed to allot a letter of intent then the members of the
Managing Committee would be solely responsible. My client may also be making an application in the Court
of Competent Jurisdiction listing in members of the Managing Committee from creating third-party rights in the
respective flats that has been allotted by the Society to them as they have reasons to believe that Managing
Committee members are going out of the way to help the Developer for reasons best known to the members
of the Managing Committee. My client says and submits that he/she has been repeatedly emphasizing upon
the Society to give the information but for reasons best known to Society the office bearers of the Society are
trying to suppress material facts and are not giving the proper information to the Society’s members. My client
has every right to initiate action against you under the Consumer Protection Act as he/she is a consumer and
the act of the Society and its Managing Committee members/ Project Committee Members is an act of
deficiency of service.

5. My client says and submits that whenever the stakes in the property is high it is just and necessary to find out
the tax liability from the experts. My client would like to know what would be the income tax liability on the
society. My client would also like to know that what would be the liability on the individual members of the
Society. My client would like to know the income tax amount to be paid by the Society and/or its members
to the income tax authorities. My client will appreciate if you will be kind enough to submit to my client the
information obtained by the Society from the Income Tax Consultants.

6. My client says and submits that the Service Tax Authorities have demanded Service Tax from the Builder. My
client understands that whenever a building is redeveloped there is Service Tax obligations. My client would
like to know if any service tax liability has arisen on the Society. My client will appreciate if you will clarify the
quantum of Service Tax liability that will arise on the Society and when the same has got to be paid. My client
will appreciate if the opinion of the expert is made available to my client pertaining to the service tax liability.

7. My client says and submits that the stakes in the property is easily be in crores of rupees. My client will
appreciate if you will give the complete details as regards the team of professional along with the names and
addresses of the Developers, Architects, Structural Engineers, Licensed Plumber, Civil Engineer along with
the details of the work that have been done by the above said professionals in the last 10 years.

8. My client further submits that he would like to know if the details as regards the track records of the builder
including the projects completed by him of redevelopment of building for the last five years made available to
him and the details of cites visited by the Managing Committee Members as regards the various projects
completed by the Builder along with names, addresses, telephone numbers, mobile numbers are made
available to my client so that he can make enquiry of the same. My client would like to have the details of the
Project Management Consultants, who is proposed to be appointed by the Society for supervising the
redevelopment of the building proposal.

9. My client would like to know what is the present position of the structure of the building. My client will
appreciate if the present Building Plan as well as the tax pertaining to the redevelopment of the building are
made available to my client.

10. My client will appreciate if your godself will clarify if the Society is proposed to take financial loans on the project.

11. My client will appreciate if you will clarify if the building will have micro piling or not. My client will appreciate
if the exhaustive list of amenities as specified by the Society’s Management Consultants is made available to
him. My client will also appreciate if you will clarify as regards the details of the project cost, details of the
proposed rate at which the Flat/additional areas would be sold to the existing members as well as the details
of the rate at which the flats will be sold to the Managing Committee Members.

12. My client will appreciate if you will clarify what precautions are being taken to reduce the hardship and
inconvenience of the members of the Society as regards the alternative accommodation that would be offered
to the existing members of the Society. My client will appreciate if you will clarify whether the Society is
believing in transparency or not. My client is wherewith requesting you to submit to my client the details of all
the correspondence that is exchanged between the parties pertaining to the redevelopment of the building.
Your attention is drawn to the Circular dated __________ issued by the Co-operative Department, which

800 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 42 Redevelopment of Property

stipulates that the member is entitled for inspection of all the correspondence as well as certified true copy of
all the papers/documents in the custody of the Society. Copy of the said Circular dated ____________
issued by the Co-operative Department is annexed hereto vide Annexure ___. Pursuant to the provisions of
Sec. 32 of the Maharashtra Co-operative Societies Act, 1961, my client is depositing on account deposit of
Rs. 500/- (Rupees Five Hundred Only) being the deposit amount for issuance of certified true copies. Meanwhile,
you are requested to charge at the prescribed rate, which is 40 Paise per 200 words.

13. My client is also making an application Under the Right of Information Act to obtain certified true copies of all
the records of the Society pertaining to the redevelopment of the Building. A format of the same is annexed
vide Annexure ____.

14. My client says and submits that the position of the Managing Committee Member is of a Trustee. My client
has reasons to believe that in the event the Managing Committee Members have misused their position, they
are liable to indemnify the Society for all their acts of omissions and commissions. My client says and
submits that not paying the income tax liability on time for and on behalf of the Society would be an act of
omission, if not commission, on the part of the Managing Committee Members. My client will appreciate if
the Managing Committee Members would ensure that there is total transparency, which can be reflected if the
Society gives all relevant papers to ensure that the acts of the Society is to protect the interest of the
members of the Society. My client says and submits that the act of the Society should not be oppression on
the minority by the majority. My client would like to know all the details of the tenders received by the Society
as well as the reasons of the Managing Committee Members proposing to allot the contract in favour of
M/s. _______________________.

15. My client understands that the Developer would try to maximize his profit. My client would appreciate if you
will take all precautions to ensure the interest of the Society is protected particularly as regards maintaining
the existing height of the Flat, payment of statutory dues like income tax, service tax, etc.

16. My client would like to know if the Society has obtained permission from the Dy. Registrar of Co-operative
Societies to carry out the redevelopment. My client would like to know if the Society has published advertisement
in the local newspapers inviting offers from the members of the public.

17. My client understands that the project would easily be of ____ crores of rupees. My client will appreciate if the
Chartered Accountant of the Society would give as regards the financial implication of the project, which the
Society proposes to enter with the Developer.

18. My client will appreciate if the Managing Committee would clarify why the Managing Committee is inclined to
appoint M/s. ________________ as Developer.

19. Please note that by no stretch of imagination you should consider this as consent of my client for the
redevelopment proposal. My client says and submits that he has every right to ask any questions regarding
the redevelopment and the Society is duty bound to reply to the same to my client. In the event the Managing
Committee gives evasive reply then it will be presumed that the Managing Committee are interested in favouring
the Developer of their choice and appropriate action will be initiated against the Managing Committee Members,
jointly and severally.

20. In view of the abovesaid submissions my client hereby calls upon you not to take any decision with regards to
allotment of letter of intent or to take any steps with regards to the reconstruction of the building until and
unless all the facts are clear to the satisfaction of each and every member of the Society failing which
members of the Managing Committee will be liable for the cost and consequences.

C.C.:
Dy. Registrar of Co-operative Societies
“____” – Ward, From

Adv. High Court

Draft Approved by clients

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Chapter - 42 Redevelopment of Property

42.3 LETTER TO MUNICIPAL AUTHORITIES

Dated: / /2007
To,

The Building Proposal Department,

Bombay Municipal Corporation,

Sir,
Sub.: Redevelopment Proposal of building_________________________________Co- operative
Housing Society Ltd., situated at C.T.S. No. 90.

With reference to the above and under instructions from my clients, _________________________having
address at___________________________________________, I have to state as under:

1. My clients have been given to understand that the builder and / or Society may make bogus submissions
before you that my clients have given consent for redevelopment.

2. My client repeats and retreats that they have not given any consent for redevelopment.

3. My clients records the strongest objection of the redevelopment proposal of the building
____________________________ situated at _________________________________________ In view of
the same, my clients are requested not to entertain any proposal for redevelopment of the building.

4. My clients also call upon you are not to grant any permission for redevelopment.

From

Adv. High Court

CC.: 1. Municipal Commissioner

2. Assistant Municipal Commissioner.

Ha Ha Ha.
Do You Agree
(a) Service Tax Deparment should pay Service charges to office bearers of Society
as in reality services are rendered by office-bearers.

(b) If 100% members are Co-operating (which by itself is an impossible task) then
some expenses may be incurred directly by members like major repairs) just to
save Service Tax.

(c) Bureaucrat is a person who complicates simple laws which makes it obligatory
on the part of common man to approach consultants.

802 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
 Chapter - 42 Redevelopment of Property

42.4 LETTER TO DEVELOPER

Dated: / /2007

To,

1. __________________ Developers Pvt. Ltd.,

2. The Hon. Secretary,

__________________ Co-operative Housing Society Ltd.,

Sir,

Sub: (a) My letter dated ________ address to you Nos. 1 & 2, With reference to the above and under
instructions from my clients, having address a ________________________________________ I have to state as
under:-

1. My clients have time and again informed you No. 1 and 2 that they are against redevelopment. My clients say
and submit that there they are in actual physical possession of an area of more than ________ Sq. Ft. carpet
area My clients say and submit that it is an admitted fact that they are in possessions of the abov esaid area
for more than ____years.

2. My clients understand that you No. 1 are interested in redevelopment of the premises. My clients say and
submit that under no circumstances they are going to vacate the premises or handover the areas in their
possession to you and you No. 1 has specifically informed not to try to take the law in your own hands or do
any act whereby the possession of the premises is disturbed. As a matter of abundant caution, a copy of this
notice is also being sent to the ________ Police Station.

3. My clients hereby call upon you No.1 and No. 2, not to do any acts, deeds, things, whereby the rights of my
clients are adversely affected. My clients reserve the right to initiate action against you No.1 and No.2.

4. My clients further submit that you No.2 are herewith requested to repair the building as you have been
negligent in the repair the said building. Please note the vague replies that the building is proposed to be
demolished that does not give any right to you not to repair the building. My clients would also be filing a suit
in Consumer Court for negligence of you No. 2.

From

Adv. High Court

C.C.: The Officer-in-Charge,

__________________ Police Station.

Mumbai -400

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 803
Chapter - 43 Reply from Stamp Authorities that original document cannot be given on same day

CHAPTER 43

43.1 REPLY FROM STAMP AUTHORITIES THAT ORIGINAL DOCUMENTS

CANNOT BE GIVEN ON SAME DAY.

804 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
Chapter - 43 Reply from Stamp Authorities that original document cannot be given on same day

CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT 805
Chapter - 44 Interview
CHAPTER 44
44. INTERVIEW
Article as appeared in Times of India dated 14/7/2003 stating that builder can not sell Open
Parking Space.

BUILDERS CAN’T SELL OPEN PARKING SPACE

By S. Balakrishnan the builder normally does is he gives an allotment
Times News Network letter and takes money against that. In fact, the
law should be amended so that builders who sell
open parking space and violate other rules are
blacklisted.
In fact, the problem can be tackled if build-
ers are compelled to follow the model flat purchase
agreement prepared by the State Government.
Clause 2 of this model agreement makes it clear
that the price paid by the flat purchaser includes
not only the price of the flat but also areas and
Adv. Vinod C. Sampat
facilities like staircase, passage, open parking
Mumbai : Recently violence broke out in a space etc.
Co-operative Housing Soceity at Goregaon over the In thousands of cases, the builders have
issue of parking space. Several cars were smashed not conveyed the land to the housing society
as a fallout toa dispute between the society concerned. What is the way out of this
members and the builder. All over Mumbai, thousands problem?
of flats owners are having problems with builders,
but the government appears to be least interested in A bill for the expeditious conveyance of land
reining in roque builders. In this context, TNN spoke called bill No. XL VII of 2002 has been pending be-
to Vinod Sampat (43), President of Co-op. Housing fore the Maharashtra Legislature for the past sev-
Societies Residents and Users Association and an eral months. If this bill is passed then it would be a
advocate who has been specialising in laws boon for housing societies.
pertaining to Co-operative Housing Societies for the The bill provides for the setting up of a com-
past several years. Excerpts: petent authority which can execute a one-sided
Do builders have the right to sell parking conveyance within six months of the receipt of an
space? application from an aggrieved society. This bill has
They cannot sell open parking space. The law been pending for the past several months.
is very clear on this issue. Under the Maharashtra Is the builder’s lobby pressurising the
Onwership Flats (Regulation of Promotion, Construc- government to keep the bill pending?
tion, Sale Management and Transfer) Act, 1963, which
is popularly called as MOFA, they cannot sell open The builders have certain genuine grievances
parking space below stilts or garages. vis-a-vis this bill. But this can been tackled by the
government, The bill should ideally be passed dur-
But if a builder does sell open parking ing the monsoon session of the legislature begin-
space, what punishment can be given to him? ning today. At present housing societies have no
Unfortunately, MOFA is toothless as far as this choice but enter into protracted litigation to compel
problem is concerned. At best, the builder can be the builders to convey the land. Recently, the 22nd
forced by society members to refund the money taken court at Andheri sentenced a builder to jail for, among
by him for open parking space. Interestingly, no builder other things, not conveying the land. But how many
executes an agreement with a flat buyer for sale of societies can engage in litigation? Hence, the bill
open parking space because he knows it is illegal. What should be passed without further delay.

T h e E n d
806 CO-OPERATIVE SOCIETIES READY RECKONER BY ADV. VINOD C. SAMPAT & DHARMIN V. SAMPAT
Books Of Interest To Readers
Books Authored / Co-authored by Adv. Vinod C. Sampat
(1) Recovery of Dues
(2) 1994 Answers to your Questions on Registration
(3) 1994 Stamp Duty Reckoner
(4) 1994 Answers to your Questions on Stamp Duty
(5) 1995 Stamp Duty Reckoner
(6) 1995 Answers to your Questions on Stamp Duty
(7) 1996 Answer to your Questions on Co-operative Societies
(8) 1996 Answers to your Questions on Registration
(9) 2000 General Body Notice & Minutes
(10) 2000 Accounts Audit & Statutary Records
(11) 2003 Stamp Duty Ready Reckoner
(12) 2004 Housing Society Gujarati Book
(13) 2004 Stamp Duty Ready Reckoner
(14) 2004 Sahakari Griha Nirman Sanstha Marathi Book
(15) 2004 Specimen Petitions in Co-operative Court
(16) 2005 Sahakari Griha Nirman Sanstha Marathi Book
(17) 2005 Specimen Petitions in Co-operative Court
(18) 2005 Stamp Duty Ready Reckoner
(19) 2005 Sahakari Griha Nirman Sanstha Marathi Book
(20) 2005 Bombay Stamp Act
(21) 2006 Stamp Duty Ready Reckoner
(22) 2006 Bombay Stamp Act
(23) 2010 Answers to your Questions on CHS in English [ Pages 140 Price Rs. 150 ]
(24) 2010 Answers to your Questions on CHS in Hindi [ Pages 73 Price Rs. 150 ]
(25) 2010 Answers to your Questions on CHS in Gujarati [ Pages 222 Price Rs. 350 ]
(26) 2010 Answers to your Questions on CHS in Marathi [ Pages 174 Price Rs. 200 ]
(27) 2010 Co-operative Societies & Criminal Law
Related Matters [ Pages 172 Price Rs. 250 ]
(28) 2010 Co-operative Societies Ready Reckoner [ Pages 804 Price Rs. 750 ]
(29) 2010 Stamp Duty Ready Reckoner (Mumbai) [ Pages 430 Price Rs. 325 ]
(30) 2010 Stamp Duty Ready Reckoner
(Navi Mumbai & Thane) [ Pages 163 Price Rs. 300 ]
(31) 2010 Bombay Stamp Act, 1958 [ Pages 408 Price Rs. 300 ]
(32) 2010 Slum Redevelopment (In Marathi) [ Pages 58 Price Rs. 125 ]
(33) 2010 Model Bye laws Amendment (To be released shortly) [ Price Rs. 50 ]
(34) 2010 Stamp Duty Amnesty - Scheme [ Price Rs. 50 ]
Books Of Interest To Readers
Books Authored / Co-authored by Dharmin V. Sampat

(1) 2010 Answers to your questions on CHS in English

[ Pages 140 Price Rs. 150/- ]

(2) 2010 Answers to your questions on CHS in Hindi

[ Pages 73 Price Rs. 150/- ]

(3) 2010 Answers to your questions on CHS in Gujarati

[ Pages 222 Price Rs. 350/- ]

(4) 2010 Answers to your questions on CHS in Marathi

[ Pages 174 Price Rs. 200/- ]

(5) 2010 Co-operative Societies Guide

[ Pages 264 Price Rs. 250/- ]

(6) 2010 Service Tax & Co-operative Societies

[ Pages 133 Price Rs. 200/- ]

(7) 2010 Specimen Resolutions Transfer of Flat & Practical

Suggestions
[ Pages 206 Price Rs. 200/- ]

(8) 2010 Slum Rehabilitation Scheme in Marathi

[ Pages 58 Price Rs. 125 ]

(9) 2010 Co-operative Societies Ready Reckoner

[ Pages 806 Price Rs. 750/- ]

(10) 2010 Stamp Duty Ready Reckoner

(Navi Mumbai & Thane) [ Pages 163 Price Rs. 300 ]

(11) 2010 Slum Redevelopment (In Marathi) [ Pages 58 Price Rs. 125 ]