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Which of the following shall not kept open to inspection for its members at the registered office of the society as per section 19B of the KCS Act?

ARegister of members

BCopy of the KCS Act

CMinutes book of the AGB

DByelaw of the society

Answer:

C. Minutes book of the AGB

Read Explanation:

  • Section 19B of the Kerala Co-operative Societies (KCS) Act, 1969, mandates that every society must keep certain documents at its registered office for inspection by its members.
  • The documents explicitly required to be open for inspection include:
    • The KCS Act and Rules.
    • The Bye-laws of the society.
    • The last audited annual balance sheet.
    • The profit and loss account.
    • The list of members of the committee.
    • The register of members.
  • The Minutes Book of the Annual General Body (AGB) meeting is excluded from the mandatory list of documents open for inspection by members under this specific section.
  • The inspection of records by members is a statutory right intended to ensure transparency and accountability in the functioning of co-operative societies.
  • While members have specific rights to inspect books and records under Section 28(2) and other provisions, Section 19B strictly defines the subset of documents that must be kept available at the registered office without formal application or delay.
  • Failure to maintain these records or denial of inspection as mandated by the Act may lead to penal actions against the society's officers or the secretary responsible for the custody of these records.

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