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A-37/3, Bidisha, PH-II

134 C. S. Mukherjee Street


PO: Konnagar, Dist: Hooghly
West Bengal, PIN: 712 235
Email: modakindia@gmail.com
Mobile: 9433235073
Date: Monday, March 1, 2014
The Registrar of Co-operative Societies
Office of the Registrar of Co-operative Societies
Government of West Bengal
Co-operation Directorate (HQ)
New Secretariat Building
Block-A, 4th Floor
1 Kiran Shankar Roy Road
Kolkata 700 001.
Sub: Request for an inquiry in respect to collection of money through official Money Receipt under head
Donation - 'Puja 2010-2011' by Bidisha Co-operative Housing Society Ltd. and non-existence of the same
in the audited accounts for year of audit 2010-2011.
Dear Sirs,
Please find herewith a xerox copy of a receipt bearing no 9140 (machine-numbered) dated 10.10.2010
which was issued by Bidisha Co-operative Housing Society Ltd. against Puja subscription of Rs. 250. The
authority of Bidisha Co-operative Housing Society Ltd. collected money under head Donation - "Puja
2010-2011".
Please also find herewith a xerox copy of an Income & Expenditure statement of Puja 2010-2011 of Puja
Sub-Committee : 2010-11 of Bidisha Co-operative Housing Society Ltd. which was published along with
the Secretarial Report of 7th AGM held on 05.06.2011. In the said Income and Expenditure statement the
said puja committee declared
1. A collection of Rs. 2,61,946.00 as subscription inclusive of donation/souvenir.
2. An outstanding amount of Rs. 14619.00.
But no list of creditors was declared in respect to the said outstanding amount.
3. That "Outstanding amount to be adjusted from dues of Souvenir collection which is under
process".
But no receivable amount was declared in respect to the adjustment of the outstanding amount.
Even no further declaration has been made regarding status of the said adjustment till the date.
4. A collection of Rs. 500 has been made in cash after 31.03.2011 i.e. after completion of the Puja
events.
(s).
Gov
istcr:-:
/ 0. the gegr

5. A bank charges of Rs. 2917.00 has been made for bounced ch

Page 1 of 4

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Please also find herewith a xerox copy of Audit Report for the year 2010-2011 which was distributed
along with the Secretarial Report of 15t Half Yearly General Meeting held on 20.01.2012. No accounting
of the said Puja Sub-Committee has been found in the audited accounts of the Society.
Considering the same we suspect that an offence has been occurred like wilful false return or furnishing
information required to be made or furnished under the West Bengal Co-operative Societies Act. We
also suspect that an offence has been occurred like wilful neglect or refusal to any act, make any return
or furnish any false information required under West Bengal Co-operative Societies Act.
We request you for an inquiry in this respect to find out the following facts & truth:
1. Whether a puja was organised in Bidisha for the year 2010-2011 under "Bidisha Co-operative
Housing Society Ltd. Puja Sub-committee: 2010-2011".
2. Whether the said collection was made by issuing Receipt under head Donation Puja 2010-2011
and the receipt book of the Society was used for the aforesaid collection.
3. Whether a list of creditors in respect to the aforesaid outstanding amount of Rs. 14619.00 was
published or declared by the said Puja Committee.
A. Whether the aforesaid outstanding amount has been remitted as on date.
B. Whether the said puja committee has published any information regarding remittance of
the said outstanding amount till the date.
4. Whether receivable amount and a list of the source of the receivable amount was declared or
published by the said puja committee in respect to the statement "Outstanding amount to be
adjusted from dues of Souvenir collection which is under process".
5. Whether Cheque Bounce Charges 2917.00 has been recovered from the respective parties.
6. Whether all necessary permissions from all government agencies were received by the said puja
committee.
A. Whether the aforesaid permissions were applied and issued in the name of the said puja
committee.
7. Whether the Convenor of the said puja committee was an allottee-member of Bidisha Cooperative Housing Society Ltd.
8. Whether "Bidisha Co-operative Housing Society Ltd. Puja Sub-committee: 2010-2011" was an
attempt by a group of people (inclusive of allottee-member and non-allottee-member) i.e.
private in nature and the said Puja Committee organised puja after taking approval from the
Society.
If the aforesaid Puja Sub-Committee was an attempt by a group of people (inclusive of allotteemember and non-allottee-member) i.e. private in nature, thenA. Whether the said Puja Committee applied for permission to organise Puja in Bidisha.
B. Whether permission to organise Puja in Bidisha was issued to the said Puja Committee.
C. Whether permission for using the name "Bidisha Co-operative Housing Society Ltd." by the
said puja committee was placed before the general body for its approval and was approved
by the general body accordingly.

Page 2 of 4

D. Whether permission for publication of the statement of accounts of the said puja committee
along with the Secretarial Report of any General Meeting of Bidisha Co-operative Housing
Society Ltd was placed before the general body for its approval and was approved by the
general body accordingly.
E. Whether permission for using Receipt Book, official stationery, for collection of subscription
by the said puja committee was placed before the general body for its approval and was
approved by the general body accordingly.
F.

Whether any other specific decision regarding the said puja committee was approved by the
general body.

G. Whether any director of the board handed over the said Receipt book to the said puja
committee by his full knowledge and belief.
H. Whether the said puja committee collected the said Receipt book without having any
knowledge of the board of directors.
I.

Whether any other pujas were organised in Bidisha in the year 2010-2011 and /or
consequent years other than the said puja committee.

J.

Whether any objection was raised by any allottee-member against organising of pujas in
Bidisha.

9. Whether "Bidisha Co-operative Housing Society Ltd. Puja Sub-committee: 2010-2011" is a


subsidiary / associate organization of Bidisha Co-operative Housing Society Ltd i.e. official in
nature.
If the aforesaid Puja Sub-Committee was a subsidiary / associate organization of Bidisha Cooperative Housing Society Ltd. i.e. official in nature, then
A. Whether the said puja sub-committee was promoted by the society under the West Bengal
Co-operative Societies Act and the Rules.
B. Whether terms and conditions of the said puja sub-committee were placed before the
general body for its approval and were approved by the general body accordingly.
C. Whether any plan, estimation and budget regarding Puja for the year 2010-2011 were
placed before the general body for its approval and were approved by the general body
accordingly.
D. Whether any specific decision was taken by the general body in respect to the aforesaid
collection by issuing official stationery.
E. Whether all financial transactions and maintenance of accounts of the said Puja SubCommittee has been made under the West Bengal Co-operative Societies Act and the Rules.
F. Whether any director was responsible for maintaining the custody of the aforesaid Receipts
which have been used for the aforesaid collection.
G. Whether any specific decision was taken in any AGM in respect to organise the Puja for the
year 2010-2011 organised by non-allottee-member(s).
H. Whether the service of the Society, through its sub-committee, was available to all allotteemembers irrespective of caste, creed, race and religion under the West Bengal Co-operative
Societies Act and the Rules.
I.

Whether all religious functions of all religions are organised under supervision of the society
or by the society.
Page 3 of 4

J.

Whether all the allottee-members of Bidisha have been benefitted equally by the activities
of the said Puja 2010-2011 under the West Bengal Co-operative Societies Act and the Rules.

K. Whether the Society produced accounts of the said puja sub-committee 2010-2011 before
the auditor during Statutory Audit.
L. Whether accounts of said puja sub-committee has been audited by the Director of Cooperative Audit or Audit Officer under West Bengal Co-operative Societies Act and the
Rules.
M. Whether machine-numbered of the Receipt(s) of the society, both used and un-used, where
checked and verified by the Auditor during Statutory Audit for the year of Audit 2010-11.
N. Whether details of the said puja sub-committee were published by the Society under the
West Bengal Co-operative Societies Act and the Rules.
0. Whether any suitable measure has been taken as per the Audit Report (Under Heading
"Development Fund").
P.

Whether the Society has wilfully made false return or furnishing information required to be
made or furnished under the West Bengal Co-operative Societies Act.

Q. Whether any offence has occurred like wilfull neglect or refusal to any act, make any return
or furnish any false information required under West Bengal Co-operative Societies Act.
R. Whether any incident of misappropriation of funds has been made by the Bidisha Cooperative Housing Society Ltd.
10. Whether there is any restriction in organizing more than one event of the same puja by different
group of allottee-members in a housing society under the West Bengal Co-operative Societies
Act.
We hope that a copy of the said inquiry report is to be served to us along with necessary documents
regarding the same.
I shall pay the charges for a copy of the aforesaid inquiry report and documents to be served to me by
your office.
We will be highly obliged for your kind co-operation and necessary action in this regard.
With Best Regards,

LAT

64<i

of \
t

[Swarup Moda ]

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U'nSHA CO-OPERATIVE HOUSI"I'VG KiN:YE71'1!


134, CS.MUKHERJEE STREET, KONNAGAR
DISTRICT : HOOGHLY

AUDITORS REPORT
YEAR OF AUDIT : 201041
Being authorized under section 90(1) of the West Bengal Co-operative Societies Act1983 and of the power conferred upon me by the Director of Co-operative Audit, West
Bengal vide order No. 688/1(2)0A dated 25.04.2011, I have conducted and completed the
statutory audit of the above named society for the year 2010-11, i.e. from 01.04.2010 to
31.03.2011 on the basis of available books and records which were produced by the society
at the time of audit.
A general notice was issued to all debtors, creditors, or members as the case may be
to verify their debit, credit, and share balances as on 3151 March 2011. I received written
grievances from two members during the course of my audit. On the basis of these
grievances I made audit queries to the Secretary. On 24.11.11 and the Secretary of Bidisha
Co-operative Society Ltd. replied to my audit queries vide memo no.. Bidisha/Audit 201011 by enclosing some documents which were verified by me such for the purpose of this
auditing works. Audit queries and Society's reply along with supporting documents are
enclosed.
A compliance report under section 91(2) of the W.B.C.S., Act should be sent to the
Asst. Director of Co-operative Audit, Hooghly Range on the basis of audit observations.
PRIMA FACE : Audited society is a primary housing society registered vide its
registration no. 6HG dated 10.06.2004 by the Assistant Registrar of Co-operative Societies,
Hooghly Range, object of which is to make arrangement of Housing accommodation to its
members, basically the society was organized to facilitate the transfer of ownership of the
flats or apartments of the housing complex under Konnagar Housing Project of West Bengal
Housing Board. The basic object having been fulfilled. The society now cater to civic
amenities to its members and executes maintenance and development works.
BOARD OF DIRECTORS : The Board of Directors of the society managed by nine
elected members. Existing Board of Directors were elected in the Annual General Meeting
dated 09.08.2009 detail of which has been furnished in the introductory statement. The
functioning Directors met 11 (eleven) times in their committee meeting and hold one
Annual General Meeting on 09.09.2010. The last Annual General Meeting was held on
05.06.2011.
MEMBERSHIP : As on 315' March 2011 total number of membership stood at 472.
During the year under audit 12 (twelve) members were admitted and 08(eight) members
have transferred their flats.

Rs. 5 :acs. OIVIVed by5JYA|shares g


SHARE CAPRA:. : Authort'sed share capi:tati
100/- each. Issued paid up share capital as on 31" March, 2011 stood at Rs. 94400.0C
Schedule in support of the above item was produced which found tallied with book figures.
Share suspense as on the same date stood at Rs. 2600.00 which needs early regularization.
DEVELOPMENT FUND : As on 31" March,2011 the balance sheet of development
fund stood at Rs. 736075.00. Movement of arriving the said balance has been in the
Balance- sheet as on 31" March,2011 In the captioned member's grievances (the copy
ent of the society
" '4
enclosed) "it was noticed that in the A.G.M. for 2010-1 e
ing and
had taken a decision to collect Rs, 5000.00 from each member for buildingrepai

coring and also Rs. 400.00 for organizing puja and for such cases the societ h
Though the cause of action does not fall within
1
-5 '~~ ~~--a ny plan, estimate and budget".
'
the ciepartmental officers for
tile period of this audit work. I would like to bring the fiCTSt-o
iaTiaiiring-Of suitable meii-uTes.
STATUTORY FUND : Balance of statutory fund as on 31" March,2011 were as follows:
(a) Reserve fund
(b) Bad Debt Fund
(c) Coop Education Fund

Rs. 14946.00
Rs. 22420.00
Rs, 7473.00

The balance are the brought forward balance. It is advised to remit the entire amount of Cooperative Education Fund in favour of the fund committee at an early date.
ADVANCE MAINTENANCE CHARGE : Balance of this head account stood at Rs.
41100.00 as on March,2011.
AUDIT FEES : As on 31" March,2011 amount of Rs. 14160.00 was due on account of
audit fees, which should be deposited in favour of the Government of West Bengal under
head of account '0425-00-101-001-16' and the copy of the same should be sent to the
Assistant Director of Co-operative Audit, Hooghly Range.
was Rs.
CASH AND BANK BALANCE : The ciasing cash ba,',3,-,ce as on 31" mae-ch,2012
46380.70, I could not verify the same on date as this audit was taken on a latter date. Bank
balance as on the same date stood at Rs. 53737.07. The bank pass book and statements
were verified and found tallied with book figure. Balance of fixed deposits as on 31''
March,2011 was Rs. 1189000.00 with H.D.C.C.B Ltd. Interest accrued on date stood at Rs,
229742.00 which includes this year's interest provision of Rs. 97487.00.
SECURITY DEPOSIT WITH C.E.S.C. LTD. : gal:Ince. of Security deposit with C.E.S,C Ltd.
As on 31" March,2011 stood at Rs. 93700.00. This is a brought forward balance.
CYCLE STAND : During the year under audit amount of Rs. 189252.00 has been added
with the previous years balance and as on 31 March 2011 total value stood at Rs.
200497.00. It has been observed from the documents placed before this audit that for the
captioned work during this year the society has called tender through Statesman Bangla
News paper. Three tenders have been so far received which were opened in the Board

consulta-at
i'Veeting heM an G7.02.2011. Col'y. marked the same were sent to the 5,L7cet
for his opinion. M/s Pasuba, Konnagar being the lowest bidder was engaged to execute the
work.
In the grievances made by the members it was pointed out that in the bye-laws of
._
the society theWorT7C-Onstriidtio'n' has been-delited but the society is still going on with the
construction W-O-rointed out that previous year's expenditure under this head of
_
account is illegal. However the facts brought tome notice of the departmental officers.
FURNITURES AND FIXURES : After usual description of Furnitures and fixures the
valuation of the above item stood at Rs. 8284.95 as on 311` March,2011.
RECEIVABLE FROM MEMBERS : As on 31st March,2011 amount of Rs.148080.00 was
shown receivable from members. A schedule in support of this item was produced by the
Society which found tallied with book figure.
GENERAL REMARKS :
1. Cheque book should be maintained in the society.
2. Balance in the cash book should be drawn on a regular basis.
3. Engagement/appointment of sweeper as wel as conducting an development work,
the Management should follow and obey the Bye-Laws of the Society.
4. Register ob Board of Directors should be maintained.
Lastly, I convey my thanks to the Board of Directors for their cooperation extended during
the course of this audit.

Date 30.11.11.

-SdSignature of Audit Officer

BIDISHA CO-OP HOUSING SOCIETY LTD. KONNAGAR.


INCOME & EXPENDITURE
FOR THE YEAR 2010-11 (As on 31032011)
INCOME

EXPENDI f UR.E
To Electricity Charges
To Security Charges
To Water Supply (KMWSA)
To Cleaning & Maintenance
To Electrical Appliances
To Repairing &
Maintenance

237420.00
60000 00

By Maintenance Charges
Add last year advance
received

388124 00
129746.00
3655.00

Less Advance received


for 2011-12
Add Receivable from
Members

820610.00
41340.90
861950.00
41100.00
820850.00
148080.00

39426.00

To Printing & Stationary

7716.00

Less last year


receivable

To Conveyance

1385.00

By Registration Fee

968930.00
144170 00
824760.06
6000.00
66223.00

To Meeting Expense

21693.00

By Misc, Income

To Sports & Culture

28890.00

To Pump Operation

25770.00

By Interest received
from S/B A/c
By Interset from HD

27000.00

To Audit Fee

14160.00

By Interest Receivable
from Fixed Deposit

97487.00

By Interset from FID


(excess period)

10836.00

To Bank Charges

92.00

To Misc. Expense

4725.00

To Depriciation on Assets
To Income over Expenditure

TOTAL

-Sd-

7519.57

920.55
76103 02

1039825.57

.-SdSecretary

1039825.57

TOTAL

.-SdTreasurer

BIDISHA CO-OP HOUSING SOCIETY LTD, KONNAGAR.


CASH ACCOUNT
FOR THE YEAR 2010-11 (As on 31 03 2011)
By Electricity Charges

To Opening Balance
To cash in hand
To Cash at Bank
To Maintenance Ch(10-11)
To Maintenance Ch(11-12)

40161.70
279586.50
779510.00
41100.00

By Security Charges

237420.00
60000.00

By Water Supply

388124.00

By Cleaning & Maint.

129746.00

To Share Capital

4000.00

By Electrical Appliances

To Registration Fee

6000.00

By Cycle stand

3655.00
189252.00

To Development Fee

34000.00

By Repair & Maint.

39426.00

To Misc Income

66223.00

Dev. Work

88425.00

To Intrest from S/B

7519.57

By Printing & Stationary

7716.00
1385.00

To Interest on F/D

27000.00

By Conveyance

Int.on F/D (exces period)

54336.00

By Meeting Expense

21693.00

By Sports & Culture

28890.00

By Pump Operation

25770.00

By Audit Fee
By Bank Charges

92.00

By Misc, Expense

4725.00

Share capital refund


Security Deposit refund

TOTAL

.-SdChairman

600.00
3200

Cash at Bank

53737.07

Cash in hand

46380.70

1339436.77

1339436.77

Secretary

9200.00

.-SdTreasurer

BIDISHA CO-OP HOUSING SOCIETY LW, KONNAGAR.


BALANCE SHEET
FOR THE YEAR 2010-11 (As on 31.03 2011)
ASSETS

LIAB1LITIES

4838Q70

Cash in hand
Authorised Share Capital
5000 shares @ Rs. 100/- each

500000.00

Paid up Share Capital


As per LBS
Add Recd. This year
Less Share Refund
Less Share Suspense

92000.00
4000.00
96000.00
600.00
95400.00
1000 00

Security_Deposit with C.E.S.0 Ltd.

1600.00
1000.00

Less Development Work

atikop.00

2600.00

790500.00
34000.00
824500.00
88425.00
736075.00

1189000_00

As per L.B.S.
Add additional
14946.00
22420.00
7473.00

Less depr.g10%

9205.50
0.00
92055O
920 55

-SdSecretary

8284.95

44839.00
Receivable from Members

41100.00

148080 0

Against maint. Charge


9200.00
14160.00
23360.00
9200.00

200497 00

Furnitures and Fixures

736075.00

14160.00

Excess
of Income over Expenditure
960144.70
As per LBS
76103.02 1036247.72
Add this year
1969421.72
TOTAL

-SdChairman

5O0
189252 00

As per last
Add Ihis Year

Audit Fees due to Govt.

Less remitted

0 00
0,00

Add this Year


Less withdrawal;
(FD maturi(y)

Cycle Stand

Adv. Maint. Charge Reed 2011-12

As per LBS
Add Provision

1189000 00

As per last

rvFund
Statuto
Reserve Fund
Bad Debt Fund
Co-Op Education Fund

93700 00

Fixed Deposit with H.D.C.C.B.

Development Fund
As per LBS
Add Recd. this year

83700(0
0.00

As per L.B.S
Add this year

Share Suspense
As per LBS
Add during the year

53737 (17

Cash at Bank

Accrued interest from investment


1757550O
As per L.B.S.
43500.00
ecs Received
A(li.1 this Year

132255.00
97487.00

229742 0.0
198942112

-SdTreasuier