- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
(1)Every registered society and branch shall once in every year, not later than 31st May, send to the registrar a return (in this Act called an "annual return") relating to it affairs for the year of account preceding that in which the return is required to be sent.
(2)In the case of a branch, the annual return shall be sent to the registrar through an officer appointed in that behalf by the society of which the branch forms part.
(3)Every annual return of a registered society or branch—
(a)shall be made up for the year of account to which the return relates; and
(b)shall contain the revenue account or accounts of the society or branch prepared in accordance with section 30(2) above in respect of the year of account to which the return relates and a balance sheet as at the end of that year; and
(c)shall not contain any accounts other than the revenue account or accounts for that year unless those other accounts have been examined by the auditors of the society or branch under section 38 above.
(4)Together with every annual return, a registered society or branch shall send a copy of the report of the auditors on the accounts and balance sheet contained in the return.
(5)Every annual return sent to the registrar by a registered society or branch to which section 41(1) above applies shall include a statement specifying either—
(a)in the case of a society or branch on which no exemption from the provisions of subsection (1) of section 41 above has been conferred, either under subsection (5) or subsection (6) of that section, the date of the last report under that section on the condition of the society or branch or the dates respectively of the last reports under that section on the assets and liabilities of the society or branch in respect of particular businesses conducted by it, and a place where a copy of that report or copies of those reports (as the case may be) may be inspected ; or
(b)in the case of a society or branch on which a complete exemption from the provisions of section 41 above has been conferred under subsection (5) of that section, the reason for that exemption ; or
(c)in the case of a society or branch on which a partial exemption from the provisions of section 41 above has been conferred under subsection (6) of that section, the reason for that partial exemption and the date of the last report, or the dates respectively of the last reports, under that section on the assets and liabilities of the society or branch in respect of any business or businesses conducted by it, and a place where a copy of that report or copies of those reports (as the case may be) may be inspected.
(6)Without prejudice to subsection (3) above, every annual or other return required for the purposes of this Act shall be made in such form and shall contain such particulars as the Chief Registrar may prescribe.
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