G.O.(D).No.89, Extension of Time Limit for Registered Societies, 2020
The Commercial Taxes and Registration (M1) Department of the Government of Tamil Nadu issued G.O.(D).No.89 dated 16 June 2020, extending by three months the time allowed to registered societies to place their financial year 2019-2020 accounts before a general body meeting. The extension applied to all societies registered under the Tamil Nadu Societies Registration Act, 1975, and allowed the accounts to be placed before the meeting up to December 2020.
What the government order does
G.O.(D).No.89 dated 16 June 2020, issued by the Commercial Taxes and Registration (M1) Department of the Government of Tamil Nadu, grants registered societies three additional months to present specified annual accounts to their general body. The extension was granted because of the spread of the COVID-19 pandemic.
The normal requirement described in the government order was that every registered society must, within six months after the end of the relevant financial year, place its accounts before a general meeting. For the financial year 2019-2020, societies would otherwise have had to do this within September 2020.
Who is affected
G.O.(D).No.89 applies to all societies registered under the Tamil Nadu Societies Registration Act, 1975. It is not limited to the Planters' Association of Tamil Nadu, although that association submitted the request that led the Government to examine the issue.
The extension is relevant to:
- Secretaries and committee members of registered societies.
- Members responsible for arranging general body meetings.
- Auditors or members appointed to sign society accounts.
- Professionals checking whether a society complied with its annual account presentation requirement for 2019-2020.
Key provisions
G.O.(D).No.89 provides that:
- The time limit prescribed under rule 22 of the Tamil Nadu Societies Registration Rules, 1978 was extended by three months.
- The extended period ran up to December 2020.
- The extension covered the receipts and expenditure account and the balance sheet for financial year 2019-2020.
- These documents were to be placed before the society's general body meeting.
- The benefit applied to all registered societies under the Tamil Nadu Societies Registration Act, 1975.
What the document does not provide
The Planters' Association of Tamil Nadu requested statutory changes allowing meetings through virtual or electronic platforms or through the postal system. G.O.(D).No.89 records that request, but its operative provision only grants additional time for placing the accounts before the general body meeting. It does not state that societies were authorised by this government order to conduct meetings through those alternative methods.
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
Did the three month extension apply to every registered society in Tamil Nadu?
Yes. G.O.(D).No.89 grants the extension to all societies registered under the Tamil Nadu Societies Registration Act, 1975.
Which financial documents were covered by the extension?
The extension covered the receipts and expenditure account and the balance sheet for financial year 2019-2020.
How long did registered societies have to present the 2019-2020 accounts?
The original period was extended by three months, allowing the accounts to be placed before the general body meeting up to December 2020.
Did G.O.(D).No.89 permit societies to hold virtual general meetings?
The government order records a request for virtual, electronic or postal meeting arrangements, but the operative provision only extends the time for presenting accounts. It does not state that those meeting methods were authorised.
