G.O. (Ms.) No. 76, Tamil Nadu Societies Registration Rules, 1978 Amendment, 2013
The Commercial Taxes and Registration (M1) Department issued G.O. (Ms.) No. 76 dated 25 June 2013, by order of the Governor, amending the Tamil Nadu Societies Registration Rules, 1978 to provide for fines and approval of delayed document filings by registered societies. The amendment inserted rule 48-A and came into force on 1 July 2013.
What the amendment does
G.O. (Ms.) No. 76 dated 25 June 2013 implements the change made by the Tamil Nadu Societies Registration (Amendment) Act, 2013. That Act added a process under which the Government or Registrar may, following a written application from a society or registered society, excuse delay in complying with specified filing time limits upon payment of the prescribed fine.
The amendment to the Tamil Nadu Societies Registration Rules, 1978 creates rule 48-A. It identifies which authority can approve a delayed filing and provides for collection of fines based on the delay.
Who is affected
The Tamil Nadu Societies Registration Rules, 1978 amendment applies to societies registered under the Tamil Nadu Societies Registration Act, 1975 that submit required documents after the applicable time limit.
It is relevant to office bearers, authorised representatives and professionals handling statutory filings for registered societies. Its direct subject is society document filing, rather than property ownership or land registration generally.
Key provisions
- A society seeking acceptance of a delayed filing must apply in writing for the delay to be condoned.
- The Registrar of the district concerned may condone a delay of up to three years.
- The Inspector General of Registration may condone a delay from three years to five years.
- The Government may condone a delay above five years.
- A fine must be collected when delay is condoned.
- The supplied table extract states a fine of one hundred rupees for every three months of delay or part of that period, but the complete table linking fines to every listed filing provision is not included in the supplied text.
- The Act amendment and the rules amendment both took effect on 1 July 2013.
Administrative direction
The Inspector General of Registration, through communication No. 50205/A1/08 dated 28 June 2013, sent copies of the amendments to all Deputy Inspectors General of Registration and District Registrars. District Registrars were instructed to follow the amended requirements for delayed filings submitted from 1 July 2013.
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Common questions
When did the delayed filing rules for registered societies take effect?
The Tamil Nadu Societies Registration Rules, 1978 amendment took effect on 1 July 2013.
Who can approve a society filing that is more than five years late?
The Government is the competent authority to condone a delay above five years.
Can a District Registrar approve a delayed society filing?
Yes. The Registrar of the district concerned may condone a delay of up to three years.
Does a society have to pay a fine when seeking acceptance of a late filing?
Yes. The amendment provides for condoning delay upon payment of the prescribed fine.
