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Section 120A of The Multi-State Co-operative Societies Act, 2002

1[120A. Filing of applications, documents, inspections, etc., in electronic form.--(1) Notwithstanding anything to the contrary contained in this Act, and without prejudice to the provisions of the Information Technology Act, 2000 (21 of 2000), the Central Government may, from such date as may be notified, require that--

(a)such applications, returns, reports, statement of accounts, or any other particulars or document as may be required to be filed or delivered under this Act or the rules made thereunder, shall be filed in the electronic form and authenticated;
(b)such document, notice, any communication or intimation, as may be required to be served or delivered under this Act, shall be served or delivered in the electronic form and authenticated;
(c)such applications, returns, reports, statement of accounts, registers, bye-laws or any other particulars or documents and returns filed under this Act or the rules made thereunder shall be maintained by the Central Registrar in the electronic form and registered or authenticated, as the case may be;
(c)such applications, returns, reports, statement of accounts, registers, bye-laws or any other particulars or documents and returns filed under this Act or the rules made thereunder shall be maintained by the Central Registrar in the electronic form and registered or authenticated, as the case may be;
(e)such fees, charges or other sums payable under this Act or the rules made thereunder shall be paid through the electronic form, in such manner as may be prescribed.

(2)The Central Registrar shall--
1. (a)issue certificate of registration;
2. (b)register the amendment of bye-laws;
3. (c)register change of registered office;
4. (d)register any document;
5. (e)issue any certificate;
6. (f)issue notice; and
7. (g)receive such communication as may be required to be registered or issued or recorded or received, as the case may be, under this Act or the rules made thereunder or perform duties or discharge functions or exercise powers under this Act or the rules made thereunder or do any act which is by this Act directed to be performed or discharged or exercised or done by the Central Registrar, in the electronic form in such manner as may be prescribed.]

Summary

The Central Government can notify a date from which all filings, applications, and payments under this cooperative law must be done in electronic form.
This electronic system operates without prejudice to, meaning it runs alongside, the Information Technology Act, 2000.
Applications, reports, returns, and statements of accounts can be submitted and authenticated digitally.
The Central Registrar is empowered to register, maintain, and issue all documents, rules, and certificates electronically.
All fees, charges, or other payable sums under the cooperative rules can be paid through electronic form.

Practical examples

1The Central Government issues a notification stating that all cooperative returns must be filed electronically. The Deccan Spice Co-operative, operating in Telangana and Andhra Pradesh, uploads its annual report, audited accounts, and related party disclosures on the official portal, authenticating them with digital signatures. This digital filing fully satisfies their requirements under Section 120 and Section 120A.

2Sunita, the Central Registrar, registers a change of registered office and a bye-law amendment for a national credit co-operative. Instead of mailing paper documents, Sunita issues digitally signed electronic certificates of registration and amendment through the online system, which the co-operative downloads instantly in Mumbai.

FAQ

1. Does the electronic system in Section 120A of the Multi-State Co-operative Societies Act, 2002 conflict with the Information Technology Act, 2000?

No, Section 120A of the Multi-State Co-operative Societies Act, 2002 operates without prejudice to the Information Technology Act, 2000, meaning both laws are respected and apply together.

2. Can a society pay its registration fees online under Section 120A of the Multi-State Co-operative Societies Act, 2002?

Yes, Section 120A of the Multi-State Co-operative Societies Act, 2002 specifically allows fees, charges, or other payable sums under the Act or rules to be paid through electronic form.

3. Can notices or communications from the Central Registrar be delivered digitally under Section 120A of the Multi-State Co-operative Societies Act, 2002?

Yes, Section 120A of the Multi-State Co-operative Societies Act, 2002 provides that notices, communications, or intimations can be served or delivered in electronic form and authenticated.

4. Does the Central Registrar have the power to register bye-law amendments online under Section 120A of the Multi-State Co-operative Societies Act, 2002?

Yes, Section 120A of the Multi-State Co-operative Societies Act, 2002 grants the Central Registrar the power to register bye-law amendments, issue certificates, and perform other duties in electronic form.

Test yourself

Q1.Which of the following Acts is specifically named in Section 120A of the Multi-State Co-operative Societies Act, 2002 as not being prejudiced by the electronic filing rules?

Q2.Under Section 120A of the Multi-State Co-operative Societies Act, 2002, which of the following is NOT a function the Central Registrar can perform in electronic form?

Q3.Under Section 120 and Section 120A of the Multi-State Co-operative Societies Act, 2002, when the Central Government mandates electronic filing, how must a society submit its annual reports and audited accounts?

Q4.Under Section 120 and Section 120A of the Multi-State Co-operative Societies Act, 2002, which of the following lists of returns can be required to be filed electronically?

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