20/01/2017
Section 25 in The Societies Registration Act, 1860
25. Power to make rules.—(1) The Government may make rules for carrying out the purposes of the Act. (2) In particular and without prejudice to the generality of the foregoing power, such rules may prescribe—(a) the maintenance of the register of societies and other books, if any, by the Registrar; (b) the forms under which the Registrar shall issue certificates of registration of a society, change of name, etc; (c) the forms and notices under which every society shall intimate the Registrar regarding the amendment to its memorandum or rules and regulations, and; (d) any other matter which is to be or may be prescribed. (3) All rules made under this Act shall, as soon as may be after the are made, be laid before the Legislative Assembly, Pondicherry, while it is in session for a total period of fourteen days which may be comprised in one session or in two successive sessions and if before the expiry of the session in which it is so laid or the session immediately following, the Assembly makes any modification in the rule or decides that the rule should not be made, the rules shall thereafter have effect only in such modified form or be of no effect, as the case may be, so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.” [Vide Pondicherry Act 9 of 1969, sec. 10 (w.e.f. 1-1-1970).] Punjab: Haryana: Chandigarh.— Section 21 After section 20, insert the following new section, namely:— “21. Cognizance of offence.—No Court inferior to that of a Judicial Magistrate of the first class shall try any offence under this Act nor shall cognizance of any such offence be taken except on a complaint in writing by the Registrar or any person authorised by him in writing in this behalf.” [Vide East Punjab Act 6 of 1949, sec. 5 (w.e.f. 8-4-1949); Punjab Act 25 of 1964, sec. 2 and Sch., Pt. II (w.e.f. 2-10-1964) and Central Act 31 of 1966, sec. 89.] Uttar Pradesh.— Sections 21 to 33 For section 21, substitute the following section, namely:— “21. In this Act, the word “Registrar” means a person appointed as such by the State Government, and includes any Additional Registrar, a Joint Registrar, Deputy Registrar, or Assistant Registrar, on whom all or any of the powers of the Registrar under this Act are conferred by general or special order of the State Government.” [Vide U.P. Act 26 of 1979, sec. 7 (w.e.f. 16-7-1979). Section 21 was previously added by U.P. Act 25 of 1958, sec. 3 (w.e.f. 25-8-1958).](ii) After section 21, insert following sections, namely:— “22. Power of Registrar to call for information.—(1) The Registrar may, by written order, require any society to furnish in writing such information or document within such time, being ordinarily not less than two weeks from the date of receipt of the order by the society, as he may specify in the order in connection with the affairs of the society or any documents filed by the society under this Act. (2) On receipt by the society of an order under sub-section (1), it shall be the duty of the President, Secretary or any other person authorised in this behalf to furnish such information or documents. (23) Audit.—Without prejudice to the provisions of sub-section (2) of section 4 or of section 22, where the Registrar is of opinion that it is necessary or expedient so to do, he may, by written order, require any society to furnish its accounts or a copy of a statement of receipts and expenditure for any particular year duly audited by a Chartered Accountant: Provided that the Registrar may, at the request of society permit it to have such accounts and statements audited by any other person approved by him. (2) If the society fails to furnish the documents referred to in sub-section (1) within the period specified in the order or within such extended period as the Registrar may from time to time allow, the Registrar may cause the accounts of such society audited for the said year and may recover the cost of such audit from that society. (3) If the society neglects or refuses to make its accounts or other documents available for audit under sub-section (2) or, in the opinion of the Registrar, otherwise fails to provide requisite facilities to have the audit made with due expedition, the Registrar may proceed to take action under section 24. (24) Investigation of affairs of a society.—(1) Where on information received under section 22 or otherwise, or in circumstances referred to in sub-section (3) of section 23, the Registrar is of opinion that there is apprehension that the affairs of a society registered under this Act are being so conducted as to defeat the objects of the society or that the society or its governing body, by whatever name called, or any officer thereof in actual effective control of the society is guilty of mismanaging its affairs or of any breach of fiduciary or other like obligations, the Registrar may, either himself or by any person appointed by him in that behalf, inspect or investigate into the affairs of the society or inspect any institution managed by the society. (2) It shall be the duty of every officer of the society when so required by the Registrar or other person appointed under sub-section (1) to produce any books of account and other records of or relating to the society which are in his custody and to give him all assistance in connection with such inspection or investigation. (3) The Registrar or other person appointed under sub-section (1) may call upon and examine on oath any officer, member or employee of the society in relation to the affairs of the society and it shall be the duty of every officer, member or employees, when called upon, to appear before him for such examination. *[(3A) The Registrar or other person appointed under sub-section (1), may, if in this opinion it is necessary for the purpose of inspection or investigation, seize any or all the records including account books of the society: Provided that any person from whose custody such records are seized shall be entitled to make copies thereof in the presence of the person having the custody of such records.] (4) On the conclusion of the inspection or investigation, as the case may be, the person if any appointed by the Registrar to inspect or investigate shall make a report to the Registrar on the result of his inspection or investigation. (5) The Registrar may, after such inspection or investigation, give such directions to the society or to its governing body or any officer thereof, as he may think fit, for the removal of any defects or irregularities, within which as may be specified and in the event of default in taking action according to such directions, the Registrar may proceed to take action under section 12D or section 13B, as the case may be. [*Ins. by U.P. Act 11 of 1984, sec. 8 (w.e.f. 30-4-1984).]
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RAHUL AGRAHARI
ACCOUNTS AND TAX CONSULTANTS
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