THESOCIETIESREGISTRATION(MAHARASHTRA)RULES,1971

1.

Shorttitleandextent.

(1)

These rules may be called the Societies Registration

(Maharashtra)Rules,1971.
(2)TheyextendtothewholeoftheStateofMaharashtra.
2.

Definitions.

Intheseruels,unlessthecontestrequiresotherwise
(a)

ActmeanstheSocietiesRegistrationAct,1860;

(b)

Assistant Registrar means an Assistant Registrar of Societies

appointedundersection1B;
Registrar means the Registrar of Societies appointed under

(c)

section1B;
(d)

SchedulemeansaScheduleappendedtotheserules;

(e)

SectionmeansasectionoftheAct.

3.

Areas,SubAreasandtheirlimitsandHeadQuarters.

(1)

For the purposes of the Act, the areas and subareas: (if any)

undersuchareasandthelimitsofsuchareasandsubareasandheadquarters
thereof,shallbeasfollows:

Sr.
No.

Areas

Limitsofthe
Areas

Head
Sub
Quarters
Areas
of the
Areas
4

Limits of Head
the
quarter
areas
of the
sub
areas
6
7

1.

Greater
Bombay

2
3

Pune
Solapur

Kolhapur

Sangli

Satara

Ratnagiri

Thane

Nashik

10

Ahmed
nagar
Jalgaon

11
12
13

Dhule
Auranga
bad

14

Parbhani

Greater
Bombay
defined
section 3(21)
of Bombay
General
Clauses Act,
1904.
PuneDistrict
Solapur
District
Kolhapur
District
SangliDistrict

Bombay

Nil

Nil

Nil

Pune
Solapur

Nil
Nil

Nil
Nil

Nil
Nil

Kolhapur

Nil

Nil

Nil

Sangli

Nil

Nil

Nil

Satara
District
Districts of
Ratnagiri and
Sindhudurg
Districts of
Thane and
Raigad
District
Nashik
District
Ahmednagar
District
Jalgaon
District
DhuleDistrict
Districts of
Aurangabad
andJalna
Districts of
Parbhani and
Nanded

Satara

Nil

Nil

Nil

Ratnagiri

Thane

Sindhu
durg
District
Raigad

Sindh
durg
District
Raigad

Kudal

Alibag

Nashik

Nil

Nil

Nil

Ahmed
nagar
Jalgaon

Nil

Nil

Nil

Nil

Nil

Nil

Dhule
Auranga
bad

Nil
Jalna

Nil
Jalna
District

Nil
Jalna

Parbhani

Nanded

Nanded
District

Nanded

15

Latur

Districts of Latur
Latur,
Osmanabad
andBeed

(1)
Osman
abad
(2)Beed

(1)
Osma
nabad
District
(2)
Beed
District
Bhand
ara
District
Wardha
District

(1)
Osman
abad
District
(2)Beed

16

Nagpur

Nagpur

Bhand
ara

17

Amravati

Amravati

Wardha

18

Chandra
pur

Chandr
apur

19

Akola

Districts of
Nagpur and
Bhandara
Districts of
Amravati and
Wardha
Districts of
Chandrapur
and
Yavatmal,
Gadchiroli
Districts of
Akola and
Buldhana

(1)Yav
atmal
(2)Gad
chiroli

(1)Yav
atmal
(2)Ga
dchiroli

(1)Yav
atmal
(2)Gad
chiroli

Akola

Buldha
na

Buldh
ana
District

Buldha
na

Bhand
ara
Wardha

(2)

ThereshallbeaSocietiesRegistrationOfficeattheHeadquarters

ofeveryareaandsubareamentionedinsubrule(1)ofthisrule.
4.

Memorandumofassociationtobefiledundersection2.

(1)

The memorandum of association of a society may contain the

followingdeclaration,thatistosay
We,the following persons,being desirousofforming ourselves into a
societyundertheSocietiesRegistrationAct,1860,havesubscribedournames
ofthismemorandum.
(2)

Suchdeclarationshallbesignedbyanysevenormorepersons

associatedwiththesociety.Itshallalsobedated.
5.

Memorandumofpaymentoffeesundersection3.

The fee of Rs.50 to be paid to the Registrar under section 3 for the
Registrationofasocietyshallaccompanythememorandumofassociation,and
itshallbepaidincash.
6.

Certificateofregistrationundersection3.
WhereasocietyisregisteredundertheAct,acertificateinthefollowing

form shall be issued in token of such registration. Such certificate shall be

signedbytheRegistrarorAssistantRegistrarinchargeoftheareawherethe
societyisdesiredtoberegistered,andshallbearhisofficialseal,ifany.

CERTIFICATEOFREGISTRATION
(THESOCIETIESREGISTRATIONACT,1860)
(ActXXIof1860)
RegistrationNo.
It is certified that . has this day
beendulyregisteredundertheSocietiesRegistrationAct,1860(XXIof1860).

Givenundermyhandthisdayof.19.

SEAL

Registrar/AssistantRegistrarofSocieties,
..Areaorsubarea.

7.

Annuallistofmanagingbodyundersection4.

Theannuallistofthepersonsreferredtoinsection4shallbeforwarded

totheAssistantRegistrarintheformofastatementinScheduleI.
8.
4A.

Informationorreturnsfromgoverningbodyofsocietyundersection

(1)

The information or returns relating to persons employed by a

societyshallbefurnished to the Assistant Registrarbyregistered post orbe

filledinpersonintheofficeoftheAssistantRegistrar,intheformofastatement
inScheduleII.

(2)

Such statement shall be furnished annually in the month of

January.
9.

Maintenanceofaccountsundersection12D.

(1)

Every governing body entrusted with the management of the

affairsofasocietynotbeingapublictrustwithinthemeaningoftheBombay
Public Trusts Act, 1950, shall keep regular accounts of all receipts and
payments and movable and immovable property and of all encumbrances
created onthepropertyofthesocietyandofallalienationsmade andloans
takenoradvancedonbehalfofthesociety.Theaccountshallcontainallsuch
particularsasintheopinionoftheRegistrarshallfacilitatepreparationofthe
balancesheetandincomeandexpenditureaccountintheformofSchedulesIII
andIV.

(2)

The Governing Body of a society shall get accounts audited

annuallyinthemannerprescribedinruleII.

10.

(i)

inthecaseofasocietyhavingagrossannualincomeofmorethan
Rs.5,000,byaCharteredAccountant;

(ii)

inthecaseofasocietyhavinggrossannualincomeofRs.5,000
orless,byaCharteredAccountantorapersonauthorisedbythe
StateGovernmentundersubsection(4)ofsection12D.

Audit.

For the purpose of audit under subsection (4) of section 12D, the

Registrar or the Assistant Registrar may either on his own motion or at the
requestoftheauditor:
(a)

require the production before the auditor, of any book, deed,

account,voucher orother documentincluding certifiedcopies of
thememorandumofassociationandrulesandregulationsofthe
societyorrecordnecessaryfortheproperconductoftheaudit;

(b)

requirethegoverningbodyoranypersonhavingthecustodyor
control of or accountable for any such book, deed, account,
voucherorotherdocumentorrecordtoappearinpersonbefore
theauditor;

(c)

requirethegoverningbodyoranysuchpersontogivetheauditor
suchinformationasmaybenecessaryfortheaforesaidpurpose;

(d)

requirethegoverningbodyoranypersonhavingthecustodyor
controlof,oraccountablefor,anymovablepropertybelongingto
thesocietytoproducesuchpropertyforinspectionoftheauditoror
to give the auditor such information as may be necessary
regardingthesame.

11.

Mannerofaudit.

(1)

Thereportofanauditorrelatingtoaccounts,auditedunder sub

section (4)ofsection12D,shall,inadditiontotherequirementsof subsection

(2)ofsection12E,containthefollowingparticularsnamely:
(a)

whethertheaccountsaremaintainedregularly,andinaccordance
withtheprovisionsoftheActandtheserules;

(b)

whether receipts and disbursements are properly and correctly

showninaccounts;

(c)

whether the cash balance and vouchers in the custody of the

secretary, treasurer or accountant or any other person of the
societyonthedateofauditwereinagreementwiththeaccounts;

(d)

whetherallbooks,deeds,accounts,vouchersorotherdocuments
orrecordrequiredbytheauditorwereproducedbeforehim;

(e)

whetheraninventory,certifiedbythesecretaryofmovablesofthe
societyhasbeenmaintained;

(f)

whetherthesecretary,treasureroraccountantoranyotherperson
requiredbytheauditortoappearbeforehimdidsoandfurnished
necessaryinformationrequiredbytheauditor;

(g)

whetheranypropertyorfundsofthesocietywereappliedforany
objectorpurposeotherthantheobjectorpurposeofthesociety;

(h)

theamountsoutstandingformorethanoneyearandtheamounts
writtenoff,ifany;

(i)

whetherallexpenditureincurredonbehalfofthesocietyhasbeen
sanctionedfromtimetotimebythegoverningbodyoranyother
person or persons authorised to do so under the rules and
regulationsofthesociety;

(j)

whethertenderswereinvitedforrepairsorconstructioninvolving
expenditureexceedingRs.5,000;

(k)

whether minutes of the meeting of the general body, governing

body and other bodies or committees, if any, are maintained
regularlyandproperly;

(l)

whetherlistofmembersismaintainedandiskeptuptodate;

(m)

thenameandaddressofthepresentsecretarytothesociety,with
whomthecommunicationistobemade;

(n)

iftherulesofthesocietyprescribeanymodeofinvestmentofthe
moneyofthesociety;andwhethertheinvestmentisaspersuch
rules;

(o)

anyspecialmatter,theauditormaythinkfitornecessarytobring
tothenoticeoftheAssistantRegistrar.

(2)

Thebalancesheetandincomeandexpenditureaccountrequired

undersubsection(2)ofsection12Etobepreparedbytheauditororanyperson
authorisedinthisbehalfandforwardedbyhimtotheAssistantRegistrarshallbe
intheformofSchedulesIIIandIV,respectively.
12.

Timelimitforauditandsubmissionoftheauditreport,etc.,under

section12E.

(1)

The governing body shall get the accounts audited within six

monthsofthedateofbalancingtheaccountsunder subsection (3)ofsection

12D,andtheauditorshallforwardacopyofthebalancesheetandtheincome
and expenditure account alongwith hisauditreportto the Assistant Registrar
within a fortnight of the completion of the audit or such further time as the
AssistantRegistrarmaygrantinthisbehalf.

(2)

IneveryofficeoftheAssistantRegistrar,thereshallbemaintained

a register of such audit reports received under subrule (1) in the form of
ScheduleV.
13.

Inspectionofdocuments.

(1)

Subjecttotheconditionsandonpaymentofthefeeshereinafter

specified, the Assistant Registrar shall, on application by any person having

interestorpermittedinthisbehalfbytheAssistantRegistrar,allowinspectionof
anystatement,notice,intimation,account,auditreportoranyotherdocument
filedundertheActnotbeingthosedocumentsfiledundersection4A.

(2)

Theapplicationshallspecifytheparticularsofthedocuments,and

contain such information as may be necessary for identifying the documents

requiredforinspection.
(3)

Afeeattherateofonerupeeperdayshallbechargedforthe

inspection of each party or portion thereof in the register maintained by the

AssistantRegistraroreachstatement,noticeorintimation,accountorauditnote
orotherdocumentfiledundertheAct:

Providedthat,theAssistantRegistrarmaybyanorderinwritingallow

inspectionofanynumberofsuchdocumentsonpaymentofsuchsmallerfeeas
hemaydeemproper,regardbeinghadtotheincomeofthesociety,thenature
of the document, the reason for inspection or any other reason relevant for
charginglesserfees:
Providedfurtherthat,theminimumfeewhichtheAssistantRegistrarshall
charge,shallbeafeepayableattherateofonerupeeforeverydayonwhich
theinspectionismade.
(4)

Suchinspectionshallbeallowedduringofficehoursonly;subject

tosuchsupervisionastheAssistantRegistrarmayineachcasedirect.
14.

Grantofcopiesofdocuments.

(1)

Onpaymentofthefeeshereinspecified,theAssistantRegistraror

anofficerauthorisedbyhim,inthisbehalfshall,onapplicationbyanyperson
having interest or any other person permitted by the Assistant Registrar or
officerauthorisedbyhiminthisbehalffurnishhimwithcertifiedcopiesunderhis
handofthefollowingdocuments,notbeingdocumentsfiledundersection4Aof
theAct:
(a)

any statement, notice, intimation, account, audit report, or any

otherdocumentfiledundertheAct;

10

(b)

anycertificateissuedbytheAssistantRegistrar.

(2)

Thefeesforthesupplyofcertifiedcopiesshallbe

(a)

25nayepaiseforevery100wordsorfractionthereofascopying
fee;

(b)

7paiseforevery100wordsorfractionthereofascomparingfee;

(c)

3 paise foreverysheet offullscape paper used inpreparing a

copyorcopiesaskedfor;

(d)

incaseofadocumentinthetabularformtwicetherateoffeefixed
forcopyingandcomparing.

Providedthat,whereacopyofanydocumentisrequiredwithinaperiod

oftwentyfourhours,butnotexceedingfortyeighthours,thereshallbepaidan
additional fee equal to 50 per cent of the fee prescribed for copying and
comparing.

(3)

Where different persons apply for a single copy of the same

document,theAssistantRegistrarshallsupplyeachofthemanoriginalandnot
acarboncopyatfullrates.Butifonepersonappliesformorethanonecopy,he
shall,onrequest,begivencarboncopies(inadditiontotheoriginalcopyatthe
fullrate)uponamaximumoffiveandshallbechargedonefourthoffullcopying
and comparing fee with a minimum of twentyfive paise and thirteen paise
respectively,percopy.Paperchargeswillbethesameforboththeoriginaland
carboncopies.
15.

Maintenanceoflistofmembers.

11

EverygoverningbodyofasocietyregisteredundertheActshallmaintain

alistofmemberswithinthemeaningofsection15intheFormofScheduleVI.

SCHEDULEI
(SeeRule7)
Statementofannuallistofpersonsreferredtoinsection4oftheSocieties
RegistrationAct,1860.
Nameandaddressofthesociety..
RegistrationNo.UndertheSocieties
RegistrationAct,1860.
Dateofelectionandperiodforwhich
elected.
Periodforwhichthelistisfiled.
Sr.

Name

Addres

Occupati

Age

Qualificati

Remark

No.

on

on

Note.Acopyofresolutionofthegeneralbodyelectingthemembersshall
accompanythisstatement.

12

Signature
NameandaddressoftheSignatory.

Date.

SCHEDULEII
(Seerule8)
StatementrelatingtopersonsemployedbytheSociety,theirconditionsof
employmentetc.,duringtheyearending31stDecember,19
Nameandaddressofthesociety
RegistrationNo.undertheSocietiesRegistrationAct,1860.
Sr..
No.

(1)

Nameand
designationofthe
employee

Presentpay
scale

(2)

(3)

Whether
Presentpay
temporary
permonth
or
permanent
andwhether
fulltimeor
parttime
(4)
(5)

13

Dearness Special
allowance pay,if
per
any
month

(6)

(7)

Other
allowances,
ifany
(Houserent
medical,
conveyance
,etc.)

Provident
fund
benefits,
ifany.

(8)

(9)

Other
benefits
and
amenities
provided
bythe
Societies,
ifany
(10)

Remarks

(11)

Signature
NameandaddressoftheSignatory.

Date.
SCHEDULEIII
[Seerule9(1)and11(2)]
NameandaddressoftheSociety:
RegistrationNo.undertheSocietiesRegistrationAct,1860
BalanceSheetasat
Corpus

Fundsand
Liabilities
Current
Previous
year
Year

Immovableproperties

Propertyand
Assets
Current
Previous
year
Year

14

Balanceasperlast
Rs.Ps.Rs.
BalanceSheet.
Ps.
Adjustmentduring
theyear(withdetails)

(Suitablyclassifiedgiving
modeofvaluation).
Balanceasperlast
balancesheet.Additions
ordeduction(including
thoseofdepreciation)if
any,duringtheyear.

Other earmarked

Investments(Suitably
classifiedgivingmodeof
valuation).
Balanceasperlast
balancesheet.
Additionsordeduction,if
anyduringtheyear.

funds
DepreciationFund
SinkingFund
ReserveFund

FurnitureandFixtures
Balanceasperlast
BalanceSheet.
AnyotherFundor
Funds(withdetails)
Loans(Securedor
Unsecured)
FromMembers
FromOthers
Liabilities
Forexpenses

Additionsordeductions
(includingthoseof
depreciation),ifany,
duringtheyear.

Loans(Securedand
Unsecured)Good,
DoubtfulLoans,
Scholarships;

Rs.Ps.
Rs.Ps.

15

Foradvances
Forrentandother
deposits
ForSundrycredit
Balances.

OtherLoans:
Advances
Tomembers
ToEmployees
ToContractors
Toothers
CashandBankBalances
(a)IncurrentAccountfor
fixeddepositaccount
with(givingnameof
andstateinwhose
nametheaccount
stands)
(b)Withthemembers
(givenames).
(c)Withothers(give
names)

TotalRs

TotalRs

Theabovebalancesheettothebestofmy/ourbeliefcontainsatrueaccount
ofthefundsandliabilitiesendofthepropertyandassetsofthesociety.

Dated:
Place:

Asperourreportofevendate
Signature

CharteredAccountants
Auditors.
Fullnameandaddressofthe

16

CharteredAccountant/Auditors.
Signature
Fullnameandaddressofthe
Signatory.

SCHEDULEIV
[Seerule9(1)]
NameandaddressoftheSociety:
RegistrationNo.oftheSocietyunderthe
SocietiesRegistrationAct,1860
IncomeandExpenditureAccountfortheyearending19
Expenditure

Current
Previous
year
Year

Toexpensesin
respectofProperties
RatesTaxes,
Cesses
Repairsand
Maintenance
Salaries

Income

Current
Previous
year
Year
Byrentaccrued/realized
ByInterest

accrued/
realised

17

Insurance
Depreciation(by)
wayofprovisions
oradjustment

(a)Onsecurities
(b)Onloans
(c)OnAccount

ToEstablishment
expenses

ByDividends
Bydonationsin
Cashorkind

Toremunerationof
Officebearers
ToLegalExpenses
ToAuditFees

Bygrantsbearers
Byfees

Toamountwrittenoff
a)Baddebts
b)LoanScholarships
c)Irrecoverablerents

d)Subscription
andfees
e)OtherItems
ToMiscellaneous
Expenses
ToDepreciation
Toamountstransferred
toreserveor
specificfunds
Toexpenditureon
Objectsofthesociety
Tosurpluscarriedover
Tobalancesheet

Bysubscriptions
Byincomefromother
sources(givedetails
asfaraspossible)
Bytransferfromreserves

Bytransferfromreserves
Bydeficitcarriedoverto
balancesheet.

18

_________________
TotalRs._________TotalRs.________

Dated:
Asperourreportofevendate
Place:
Signature
CharteredAccountants
Fullnameandaddressofthe
Signatory.

Fullnameandaddressofthe
Auditors.

19

SCHEDULEV
[SeeRule12(2)]
RegisterofAuditReport
NameandaddressoftheSociety
RegisteredNo.andNameoftheSociety.

Yearunder
Audit
1

DateofReceipt
2

NameofAuditor
3

Remarks
4

20

SCHEDULEVI
[SeeRule15)]

ListofMemberstobemaintainedbythegoverningbody
ofasociety

NameandaddressoftheSociety:
RegistrationNo.ofthesocietyundertheSocietiesRegistrationAct,
1860.
Serial
No.
1

Nameand
addressofthe
members
2

Dateof
admission
3

Signatureof
the
members
4

Remarks

21

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