Short Answer

Yes, electronic records such as emails and PDFs are considered valid society records under the Gujarat Cooperative Societies Act, 1961.

Detailed Explanation

Section 66 of the Gujarat Cooperative Societies Act, 1961 deals with the maintenance of records by cooperative societies. It states that every society shall maintain proper books of accounts and other records as may be prescribed. Rule 50 of the Gujarat Cooperative Societies Rules, 1965 further elaborates on this by mentioning that records can be maintained in electronic form as well.

This means that electronic records, including emails and PDFs, are indeed considered valid society records as long as they fulfill the criteria set forth by the Act and Rules. In practice, societies can store important documents, correspondence, financial records, and meeting minutes in electronic formats without the need for physical copies. This not only saves space and resources but also ensures easy access and retrieval of information when needed.

For example, a cooperative housing society can maintain records of member communications, financial transactions, and maintenance schedules in electronic form. Similarly, a cooperative credit society can keep track of loan disbursements, repayments, and member details through electronic records. In the case of audits or inspections, these electronic records can be presented as valid evidence of the society's activities and compliance with legal requirements.

In real-world scenarios, the use of electronic records has become increasingly common due to technological advancements and the convenience they offer in record-keeping. However, it is essential for societies to follow proper procedures for maintaining and securing electronic records to ensure their integrity and authenticity. By leveraging electronic records, societies can streamline their documentation processes and enhance transparency in their operations.

References

• Section 66 of the Gujarat Cooperative Societies Act, 1961: Official PDF

• Rule 50 of the Gujarat Cooperative Societies Rules, 1965: Official PDF