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Karnataka Societies Registration Act, 1960 Section 13 - Bare Act

StateKarnataka Government
Section TitleBalance Sheet and Annual List of Governing Body to Be Filed with Registrar
Act Info:

Section 13 - Balance sheet and annual list of governing body to be filed with Registrar

On or before the fourteenth day succeeding the day on which the annual general meeting of a society is held, there shall be filed with the Registrar a list of the names, addresses and occupations of the members of the governing body then entrusted with the management of the affairs of the society and a copy of the balance sheet and income and expenditure account audited by a person who under section 226 of the Companies Act, 1956 (Central Act 1 of 1956), can act as an auditor of companies registered in the1[State of Karnataka].2[x x x]:

3["Provided that if for any sufficient reason a society has not filed the list of members of governing body and a copy of balance sheet and income and expenditure account on or before the fourteenth day of the Annual General Body meeting of the Society it may make an application to the Registrar to condone the delay and permit to file the records and the Registrar may if he is satisfied that there are sufficient reasons for the delay in filing such records, condone the delay and permit the society to file such records subject to payment of fine as may be prescribed and where no sufficient reasons are shown, he may after giving an opportunity of being heard to the society reject the application and return such records to the society:

Provided further that, where a society has failed to file such records for a consecutive period of five years, the Registrar, may after giving a reasonable opportunity of being heard to the society, by an order cancel the registration of such society and direct dissolution of the society, and thereupon the assets of the society shall be distributed, and the liabilities discharged in the same manner as if the society had been dissolved under section 22.

Explanation: For the purpose of this proviso, where the application filed by a society to condone the delay in filing records for any year is rejected and the records are returned under the first proviso, such society shall be deemed to have failed to file records for that year." ]


1. Adopted by the Karnataka adoptation of Laws Order 1973 w.e.f. 1.11.1973.

2. Omitted by Act 7 of 2000 w.e.f. 1.4.2000

3. Substituted by Act 6 of 2002 w.e.f. 1.4.2002.

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