Short Answer

Yes, the registrar can appoint an auditor for the society if none is appointed by the Annual General Meeting (AGM).

Detailed Explanation

Section 81 of the Gujarat Cooperative Societies Act, 1961 empowers the registrar to appoint an auditor if no auditor is appointed by the AGM. This means that if the society fails to appoint an auditor during the AGM, the registrar has the authority to step in and appoint one to ensure proper auditing of the society's financial records.

In practice, this provision ensures that there is no gap in the auditing process even if the society's members fail to appoint an auditor during the AGM. The registrar's appointment of an auditor helps maintain transparency and accountability in the society's financial affairs.

Real-world Scenarios

• Scenario 1: XYZ Cooperative Society holds its AGM but fails to appoint an auditor due to lack of consensus among members. In this case, the registrar can step in and appoint an auditor to fulfill the legal requirement.

• Scenario 2: ABC Housing Cooperative Society overlooks the appointment of an auditor during the AGM. The registrar exercises their power under Section 81 to appoint an auditor to conduct the necessary audit.

Step-by-step process:

• If no auditor is appointed during the AGM of a cooperative society.

• The registrar reviews the situation and appoints an auditor as per the provisions of Section 81.

• The appointed auditor carries out the audit of the society's financial records as required by law.

Reference

• Section 81 of the Gujarat Cooperative Societies Act, 1961: Official PDF