Amendment to the Tamil Nadu Co-operative Societies Rules
The Government of Tamil Nadu, Co-operation, Food and Consumer Protection Department issued Government Order (Ms.) No. 110, dated 9 September 2016, to amend the Tamil Nadu Co-operative Societies Rules, 1988. The amendment replaces sub-rule (1) of rule 101-A and limits appointment as a government auditor to government officers under the control of the Director of Co-operative Audit or the Director of Audit for Milk Co-operatives, as applicable.
What the amendment does
The Amendment to the Tamil Nadu Co-operative Societies Rules was issued by the Government of Tamil Nadu, Co-operation, Food and Consumer Protection Department through Government Order (Ms.) No. 110, dated 9 September 2016. It was published in the Tamil Nadu Government Gazette on 28 September 2016 and replaces sub-rule (1) of rule 101-A of the Tamil Nadu Co-operative Societies Rules, 1988.
The Governor of Tamil Nadu made the amendment using the powers conferred by sub-sections (1), (2) and (3) of Section 180 of the Tamil Nadu Co-operative Societies Act, 1983.
Appointment requirement
The substituted sub-rule sets a specific eligibility condition for appointment as an auditor of the Government. A person is eligible only if that person is:
- An officer of the Government.
- Under the control of the Director of Co-operative Audit, or
- Under the control of the Director of Audit for Milk Co-operatives, depending on the type of co-operative concerned.
A person who does not meet these conditions cannot be appointed as an auditor of the Government under the substituted provision.
Who is affected
The Amendment to the Tamil Nadu Co-operative Societies Rules directly affects government audit appointments relating to co-operative societies. It is relevant to:
- Government officers seeking appointment as auditors of the Government.
- The Director of Co-operative Audit and officers under that Director's control.
- The Director of Audit for Milk Co-operatives and officers under that Director's control.
- Co-operative societies whose audits are carried out by auditors appointed under this provision.
Relevance to property matters
Government Order (Ms.) No. 110, dated 9 September 2016, deals only with eligibility for appointment as a government auditor under the Tamil Nadu Co-operative Societies Rules, 1988. The text does not create or transfer land rights, change land classification, prescribe property registration requirements, or set any property-related fee. A property buyer or owner would generally encounter it only where a co-operative society and its government audit arrangements are relevant to the matter being reviewed.
This summary is generated from the source document to help you find what is relevant. The PDF above is authoritative. For advice on your own property, use LandLens One or speak to a qualified professional.
Common questions
Can a private auditor be appointed as an auditor of the Government under this amendment?
No. The substituted provision requires the appointee to be a government officer under the control of the Director of Co-operative Audit or the Director of Audit for Milk Co-operatives, as applicable.
Does Government Order (Ms.) No. 110 change property ownership or land classification?
No. Government Order (Ms.) No. 110, dated 9 September 2016, only changes eligibility for appointment as an auditor of the Government under the Tamil Nadu Co-operative Societies Rules, 1988.
Which part of the Tamil Nadu Co-operative Societies Rules was replaced?
The amendment substitutes sub-rule (1) of rule 101-A of the Tamil Nadu Co-operative Societies Rules, 1988.
Does the appointment rule also cover milk co-operatives?
Yes. For milk co-operatives, the eligible government officer must be under the control of the Director of Audit for Milk Co-operatives, as applicable.
