Section 120 — Filing of returns.

Every year within six months of the closure of the accounting year every multi-State co-operative society shall file the following returns with the Central Registrar, namely:-- (a) annual report of the activities; (b) audited statements of accounts; (c) plan for surplus disposal as approved by the general body; (d) list of amendments to the bye-laws of the multi-State co-operative society; (e) declaration regarding date of holding of general body meeting and conduct of elections where due; (f) any other information required by the Central Registrar in pursuance of any of the provisions of this Act.

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