Short Answer

Yes, a society can expel a treasurer or secretary for willful damage to accounts.

Detailed Explanation

Section 73 of the Gujarat Cooperative Societies Act, 1961 empowers a cooperative society to expel a member, officer, or employee for willful damage to the society's property or accounts. This section provides the legal basis for taking action against a treasurer or secretary who intentionally causes harm to the society's financial records. In practice, the society would need to follow a fair and transparent process before expelling the treasurer or secretary. This may involve conducting an internal investigation, providing the accused individual with an opportunity to present their defense, and holding a formal meeting of the society's governing body to decide on the expulsion.

In a real-world scenario, if a treasurer or secretary is found to have deliberately tampered with the society's accounts to conceal financial irregularities or embezzlement, the society can initiate disciplinary proceedings against them. The society must ensure that the expulsion decision is based on concrete evidence of willful damage to accounts and follows the principles of natural justice. The treasurer or secretary should be given a chance to explain their actions and defend themselves before any punitive action is taken.

To expel a treasurer or secretary for willful damage to accounts, the society would typically follow these steps:

• Conduct an internal investigation into the alleged misconduct.

• Provide the accused individual with a written notice detailing the charges against them.

• Hold a disciplinary hearing where the treasurer or secretary can present their defense.

• The governing body of the society would then deliberate on the evidence presented and decide on the expulsion.

For instance, if a treasurer is discovered to have manipulated financial records to siphon off funds for personal gain, the society can proceed with expulsion after following due process. By adhering to the provisions of Section 73 of the Act, the society can maintain transparency and accountability in its financial management practices.

References

• Section 73 of the Gujarat Cooperative Societies Act, 1961: Official PDF