Short Answer

Yes, as per the Gujarat Cooperative Societies Act, 1961 and Rules, societies can impose taxes or fees that may change when a flat is rented.

Detailed Explanation

Section 23 of the Gujarat Cooperative Societies Act, 1961 empowers cooperative housing societies to levy charges, fees, or taxes on its members for various purposes, including maintenance of common areas, amenities, and services. This provision allows societies to modify these charges based on the usage of the premises, such as renting out a flat. The society can increase or decrease these charges as per the decision taken in the general body meeting.

Rule 54 of the Gujarat Cooperative Societies Rules, 1965 further elaborates on the powers of the society to impose taxes or fees. It states that the society can levy service charges, maintenance charges, sinking fund, repair fund, etc., and these charges can be revised based on the circumstances, including the change in the usage of the premises like renting out a flat. The society needs to follow the procedures laid down in the rules for imposing or modifying such charges.

Practical Examples

• Scenario 1: A cooperative housing society decides to increase the maintenance charges for flats that are rented out to cover the additional wear and tear on common facilities.

• Scenario 2: A society imposes a parking fee for tenants of rented flats to manage the limited parking space effectively.

• Scenario 3: The society introduces a club membership fee for tenants to access recreational facilities, which is separate from the fee charged to owners.

Reference

• Section 23 of the Gujarat Cooperative Societies Act, 1961: [Official PDF]

• Rule 54 of the Gujarat Cooperative Societies Rules, 1965: [Official PDF]