Taxmann's Societies Registration Act 1860

Page 1


© Taxmann Price : ` 125

Published by :

Taxmann Publications (P.) Ltd.

Sales & Marketing : 59/32, New Rohtak Road, New Delhi-110 005 India

Phone : +91-11-45562222

Website : www.taxmann.com

E-mail : sales@taxmann.com

Regd. Office : 21/35, West Punjabi Bagh, New Delhi-110 026 India

Printed at :

Tan Prints (India) Pvt. Ltd.

44 Km. Mile Stone, National Highway, Rohtak Road Village Rohad, Distt. Jhajjar (Haryana) India

E-mail : sales@tanprints.com

Disclaimer

Every effort has been made to avoid errors or omissions in this publication. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. It is notified that neither the publisher nor the author or seller will be responsible for any damage or loss of action to any one, of any kind, in any manner, therefrom. It is suggested that to avoid any doubt the reader should cross-check all the facts, law and contents of the publication with original Government publication or notifications.

No part of this book may be reproduced or copied in any form or by any means [graphic, electronic or mechanical, including photocopying, recording, taping, or information retrieval systems] or reproduced on any disc, tape, perforated media or other information storage device, etc., without the written permission of the publishers. Breach of this condition is liable for legal action.

For binding mistake, misprints or for missing pages, etc., the publisher’s liability is limited to replacement within seven days of purchase by similar edition. All expenses in this connection are to be borne by the purchaser. All disputes are subject to Delhi jurisdiction only.

SOCIETIES REGISTRATION ACT, 1860

19. Inspection of documents, certi ed copies 44

20. To what Societies Act applies 46 SUBJECT INDEX 63

Societies Registration Act, 1860*

[21 OF 1860]

An Act for the Registration of Literary, Scienti c and Charitable Societies Preamble.

WHEREAS it is expedient that provision should be made for improving the legal condition of societies established for the promotion of literature, science, or the ne arts, or for the diffusion of useful knowledge, 1[the diffusion of political education], or for charitable purposes; it is enacted as follows:—

STATE AMENDMENT

UNION TERRITORY LADAKH

(

a) After the preamble, insert–

“1. Appointment, etc. of Registrar of Societies, etc.–(1) The Administration of Union territory of Ladakh may, by noti cation, appoint a person to be called the Registrar of Societies and he shall exercise such powers and perform such duties and functions as are conferred by or under the provisions of this Act, and shall subject to such general or special order as the Administration of the Union territory of Ladakh may from time to time make, superintend the administration and carry out the provisions of this Act throughout the Union territory of Ladakh.” ;

(2) The Administration of the Union territory of Ladakh may by noti cation, appoint one or more Additional Registrars with such local jurisdiction as may be assigned to them.

(3) The Additional Registrars so appointed shall, subject to the control of the Registrar of Societies, exercise such of the powers and perform such of the functions of the Registrar of Societies as the Administration of the Union territory of Ladakh may authorise in that behalf.”;

(b) number the existing section 1 as section 1A and in this section as so numbered, for “Registrar of Joint-Stock Companies” substitute “Registrar of Societies”.

* Dated 21-5-1860.

1. Inserted by the Societies Registration (Amendment) Act, 1927.

S. 1

SOCIETIES REGISTRATION ACT, 1860 2

[Vide Union Territory of Ladakh Reorganisation (Adaptation of Central Laws) Second Order, 2020., w.e.f. 26-10-2020]

ANDHRA PRADESH

Insert the following after preamble,—

“CHAPTER I GENERAL”

[Vide the Andhra Pradesh Societies Registration (Andhra Pradesh Amendment) Act, 1984, w.r.e.f. 2-12-1983]

DELHI

(i) In the long title substitute, the words “Welfare, Literary, Scienti c and Charitable Societies” for the words “Literary, Scienti c and Charitable Societies”.

(ii) In the preamble, substitute the words “promotion of social welfare activities conducive to the protection and improvement of the natural environment (including forests, lakes, rivers and wild life), compassion for creatures, literature, science, sports, games or the ne arts” for the words “promotion of literature, science or the ne arts”. [Vide the Societies Registration (Delhi Amendment) Act, 1983, w.e.f. 22-6-1983]

GUJARAT

(i) In long title, insert the words “and Societies established for such other purposes” after the words “Literary, Scienti c and Charitable Societies”.

(ii) In the preamble Substitute the words “literature, science and sports” for the words “literature, science”. [Vide the Societies Registration (Gujarat Amendment) Act, 1978, w.e.f. 1-4-1978]

Societies formed by memorandum of association and registration.

1. Any seven or more persons associated for any literary, scienti c, or charitable purpose, or for any such purpose as is described in section 20 of this Act, may, by subscribing their names to a memorandum of association, and ling the same with the Registrar of Joint-stock Companies, 2[* * *] form themselves into a society under this Act.

COMMENTS

CASE LAWS

Legal status of unregistered societies - This case addressed whether an unregistered society or association can sue or be sued. The Andhra Pradesh High Court held that unregistered societies or unincorporated bodies lack legal recognition and cannot initiate or defend legal actions in their own name. Such entities are not recognized as juristic persons under the Act, and claims must be pursued through individual members or

2. Words and figures “under Act 19 of 1857” omitted by the Repealing Act, 1874, w.e.f. 16-12-1874.

SOCIETIES REGISTRATION ACT, 1860 S. 1

authorized representatives. – Hyderabad Cricket Association v. Cambridge Cricket Club AIR 2003 NOC 259 (Andhra Pradesh).

STATE AMENDMENT

HIMACHAL PRADESH :

Section 1

(i) For the words “of Joint-Stock Companies”, substitute the words “to be appointed by the State Government by noti cation in the Of cial Gazette, for carrying out the purposes of this Act.”. For the words “of Joint-Stock Companies”, substitute the words “to be appointed by the State Government by noti cation in the Of cial Gazette, for carrying out the purposes of this Act.”. [Vide the Societies Registration (Himachal Pradesh Amendment) Act, 1973, w.e.f. 26-11-1973]

MAHARASHTRA

Section 1

Words “of Joint-Stock Companies”, shall be deleted [Vide the Societies Registration (Bombay Amendment) Act, 1956]

for the portion beginning with the words “ ling the same” and ending with the words “form themselves” the words “ ling the same with the Registrar form themselves” shall be substituted, [Vide the Societies Registration (Bombay Extension and Amendment). 1958, w.e.f. 7-10-1958]

ORISSA

Section 1

(

a) Section 1, renumbered as section, 1A. Before said section as so renumbered, insert.— “1 Appointment of Registrar of Societies.— (1) The State Government may, by noti cation, appoint a person to be called the Registrar of Societies and he shall exercise such powers and perform such duties and functions as are conferred by or under the provisions of this Act, and shall subject to such general or special order as the State Government may from time to time make, superintend the administration and carry out the provisions of this Act throughout the State of Orissa.” the Societies Registration (Orissa Amendment) Act, 1958.”

(b) The expression “Registrar of Joint Stock Companies” and “Registrar” wherever they occur, the expressions “Registrar of Societies” shall be substituted. [Vide the Societies Registration (Orissa Amendment) Act, 1958]

(c) Section 1 renumbered as sub-section (1) thereof and after sub-section (1) as so renumbered, insert—

“(2) The State Government may by noti cation, appoint one or more Additional Registrars with such local jurisdiction as may be assigned to them by the State Government.

(3) The Additional Registrars so appointed shall, subject to the control of the Registrar of Societies, exercise such of the powers and perform such of the functions of the Registrar of Societies as the State Government may authorise in that behalf.” - [Vide the Societies Registration (Orissa Amendment) 1979, w.e.f. 3-4-1979]

PONDICHERRY

Section 1

For the words “Registrar of Joint-Stock Companies”, substitute the words, “Registrar of Companies” - [Vide the Societies Registration (Pondicherry Amendment) Act, 1969]

GOA, DAMAN AND DIU

Section 1

(i) Renumber the existing section 1 as section 1A, insert section 1 before section 1A as so renumbered:

“1. De nitions— In this Act, unless the context otherwise requires,—

(a) “Inspector-General” means the Inspector-General of Registration appointed under section 3 of the Indian Registration Act, 1908 (Central Act 16 of 1908) and includes any of the District Authorities subordinate to the Inspector-General of Registration not below the rank of a District Registrar to whom powers may be delegated in respect of this Act;

(b) “noti cation” means noti cation published in the Of cial Gazette;

(c) “prescribed” means prescribed by rules made under this Act;

(d) “Registration of Societies Order” means the Registration of Societies Order, issued by the Lieutenant Governor of Goa, Daman and Diu under clause (2) of the Goa, Daman and Diu (Administration Removal of Dif culties) Order, 1962.”

(ii) In section 1A, substitute “the Inspector-General” for “the Registrar of Joint Stock Companies”. - [Vide the Societies Registration (Goa, Daman and Diu First Amendment) Act, 1979, w.e.f. 20-9-1979]

PONDICHERRY

Section 1

Substitute “Registrar of Companies” for “Registrar of Joint-Stock Companies” - [Vide the Societies Registration (Pondicherry Amendment) Act, 1969, w.e.f. 1-1-1970]

HARYANA

Section 1A

After section 1, insert–

“1A. De nition.– In this Act, unless the context otherwise requires.–(a) “prescribed” means prescribed by rules made under this Act; (b) “State Government” means the Government of the State of Haryana.”.– [Vide the Societies Registration (Haryana Amendment) Act, 2007, w.e.f. 2-4-2007]

MAHARASHTRA

Section 1A

After section 1 insert—

“1A Interpretation—In this Act, unless there is anything repugnant to the subject or context, the expression ‘Registrar’ means the Registrar of Societies appointed under section 1B and includes other of cers appointed under the said section to exercise the powers and to perform the duties and functions of the Registrar of Societies.

SOCIETIES REGISTRATION ACT

1860 – BARE ACT WITH SECTION NOTES

AUTHOR : TAXMANN'S

PUBLISHER : TAXMANN

DATE OF PUBLICATION : JUNE 2025

EDITION : 2025 EDITION

ISBN NO : 9789371268776

NO. OF PAGES : 72

BINDING TYPE : PAPERBACK

DESCRIPTION

Societies Registration Act 1860 [Bare Act with Section Notes] by Taxmann is a thoroughly updated legal reference, presenting the full text of the Act with all significant State Amendments and detailed section-wise notes. This Edition provides a clear and practical guide to the registration, administration, and regulation of societies across India. This book is intended for the following audience:

• Legal Practitioners & Judicial Officers

• Charitable, Literary, Scientific, and Educational Institutions

• Academicians, Students, & Researchers

• Regulatory Authorities & Policymakers

• NGOs, Trusts, and Non-profits

The Present Publication is the 2025 Edition, covering the amended and updated text of the Societies Registration Act [Act No. 21 of 1860] and Rules, with the following noteworthy features:

• [Complete Bare Act] Latest, unabridged text of the Societies Registration Act 1860

• [Pre-amendment Footnotes] Includes original provisions for context before legislative changes

• [Detailed Section Notes] In-depth explanations and practical commentary for each section.

• [State Amendments] Comprehensive coverage of all important State and UT variations

• [Case Law References] Summaries of judicial decisions for enhanced legal clarity

• [Easy Navigation] Marginal notes, subject index, and cross-references throughout

• [Updated Compliance Guidance] Covers registration, annual filings, audit, dissolution, and related procedures

• [Practical Reference] Useful for day-to-day queries and comprehensive legal research

Turn static files into dynamic content formats.

Create a flipbook
Issuu converts static files into: digital portfolios, online yearbooks, online catalogs, digital photo albums and more. Sign up and create your flipbook.