Short Answer

Yes, members can approach the Registrar if they suspect accounts were cooked.

Detailed Explanation

Section 86 of the Gujarat Cooperative Societies Act, 1961 empowers members to approach the Registrar if they have reasons to believe that the affairs of the cooperative society are being conducted in a fraudulent or improper manner. This section allows members to file a complaint with the Registrar, who may then investigate the matter and take necessary actions to rectify any irregularities found in the accounts of the society.

Furthermore, Rule 123 of the Gujarat Cooperative Societies Rules, 1965 provides detailed procedures for lodging complaints with the Registrar regarding fraudulent activities or irregularities in the accounts of cooperative societies. Members need to follow the prescribed format and submit the complaint along with supporting evidence to the Registrar for further action.

In practice, if members suspect that the accounts of their cooperative society have been cooked or manipulated to show false financial statements, they can gather evidence such as discrepancies in financial records, unexplained transactions, or inflated expenses. By submitting a formal complaint to the Registrar, members can trigger an investigation into the financial affairs of the society to uncover any fraudulent activities.

For example, in a housing cooperative, if members notice inconsistencies in the maintenance expenses or unauthorized withdrawals from the society's funds, they can raise their concerns with the Registrar by following the procedures outlined in the Act and Rules. The Registrar may then audit the society's accounts and take appropriate measures to address any financial misconduct.

In another scenario, if members of an agricultural cooperative suspect that the profits from the sale of produce are not accurately reflected in the accounts, they can exercise their right to approach the Registrar and request a thorough examination of the financial records to ensure transparency and accountability in the society's financial management.

Overall, the provisions under Section 86 of the Gujarat Cooperative Societies Act, 1961 and Rule 123 of the Gujarat Cooperative Societies Rules, 1965 empower members to take action against suspected financial irregularities by lodging complaints with the Registrar, thereby ensuring accountability and integrity in the financial operations of cooperative societies.

References

• Section 86 of the Gujarat Cooperative Societies Act, 1961: Official PDF

• Rule 123 of the Gujarat Cooperative Societies Rules, 1965: Official PDF