
47 Topics.
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What to Study: Remember the year of this Amendment and its three changes: one to the Fundamental Rights, one to the Directive Principles and one new Part. Which Article or Part did each change touch? What does the new Directive Principle ask the State to promote? Understand how the change to the Fundamental Rights differs in force from the change to the Directive Principles.
What to Study: What is the title of Part IX-B? Remember the range of Articles it covers and the broad subjects it deals with.
What to Study: What do "board", "office bearer" and "Registrar" mean in this Part? Which Registrar applies to multi-state co-operative societies, and which one applies to other societies?
What to Study: Which legislature may make provisions for the incorporation, regulation and winding-up of co-operative societies? Remember the four principles these provisions must rest on. Understand how these principles compare with the wording of Article 43-B.
What to Study: Remember the limits on the board of a co-operative society: the maximum number of directors, the reserved seats for Scheduled Castes or Scheduled Tribes and for women (how many, and on which societies), and the term of elected members and office bearers (and the date it runs from).
What to Study: Who may be co-opted to the board, and what is the limit on their number? What rights do co-opted members not have? Are functional directors counted towards the maximum number of directors?
What to Study: When must the election of a board be held, compared with the end of the outgoing board's term? Which body controls the electoral rolls and the conduct of elections, and who decides what that body is?
What to Study: For how long can a board be superseded or kept under suspension? Is there a different limit for some co-operative banks, and which banks are they? Remember the five grounds, and the case in which a board cannot be superseded at all. What must the administrator do for the election?
What to Study: How often must the accounts be audited, and within what time after the financial year ends? Who appoints the auditor, and from which panel? Where is the audit report of an apex co-operative society placed?
What to Study: Within what time after the close of the financial year may state law require the annual general body meeting to be held?
What to Study: Remember what state law may provide for the members of a co-operative society. To which records may members get access? Know also their role in management and their co-operative education and training.
What to Study: Within what time after the financial year must a society file its returns, and to which authority? Know broadly the kinds of matters the returns must include.
What to Study: Which legislature makes the law on offences and penalties for co-operative societies? Know broadly the five kinds of acts such a law must treat as offences, and the time limit that applies to an employer who deducts money from an employee for the society.
What to Study: How does Part IX-B apply to multi-state co-operative societies? Remember the three references that are read differently for them. Understand why this matters after the Supreme Court's 2021 ruling.
What to Study: Does Part IX-B apply to Union Territories? Remember who may exempt a Union Territory (or part of one), and how.
What to Study: What happened to state laws on co-operative societies that clashed with Part IX-B? For how long could they continue? Remember the date on which the 97th Amendment came into force.
What to Study: Understand the weaknesses in the co-operative sector that the Government cited when it introduced the Amendment. Think about how postponed elections and long rule by nominated office bearers or administrators affected members.
What to Study: Under which Entry of the State List do co-operative societies fall? Understand why a constitutional amendment was felt necessary even though the states already had their own Acts, and what the consultations with the states were meant to achieve.
What to Study: What kind of functioning did the Centre want to secure for co-operative societies? Understand the results it expected from the new Part.
What to Study: What did the Gujarat High Court do to Part IX-B in the Rajendra N. Shah case, and on what ground? Which changes made by the Amendment did this ruling leave untouched?
What to Study: Did the Supreme Court agree fully with the Gujarat High Court, and what did it accept and not accept? Was the decision unanimous, and if not, where did the judges differ? To which co-operative societies does Part IX-B apply after this judgment? Understand how this links to Entry 32 of the State List, state ratification under Article 368, and the Union List entry and doctrine that saved the surviving part.