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Taxmann Societies Registration Act 1860

From Taxmann
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Author :Taxmann

Publisher :Taxmann

ISBN No :978-9371268776

SKU :TMP225

Edition :2025

Format :Paperback

HSN No :49011010

Country Region :India

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Description

Societies Registration Act 1860 [Bare Act with Section Notes] by Taxmann is a meticulously compiled and thoroughly updated statutory text that serves as an authoritative reference on the Act, along with all significant State Amendments and comprehensive section-wise explanatory notes. This Edition is designed to provide readers with a clear, practical, and reliable resource to understand the legal regime governing the registration, administration, governance, and regulation of societies in India.

This book is intended for the following audience:

  • Legal Practitioners & Judicial Officers – For accurate reference to statutory provisions and nuanced understanding of State-specific amendments
  • Charitable, Literary, Scientific, and Educational Institutions – For governing bodies and compliance teams to ensure adherence to the statutory framework and regulatory updates affecting societies
  • Academicians, Students, & Researchers – For law students, academicians, and scholars requiring a reliable text with explanatory notes, case law references, and cross-jurisdictional insights for study and research purposes
  • Regulatory Authorities & Policymakers – For government departments and regulatory bodies involved in the supervision, inspection, or investigation of registered societies
  • NGOs, Trusts, and Non-profits – For entities seeking guidance on the statutory process of registration, governance, and compliance requirements under the Act

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:

  • [Comprehensive Bare Act Text] The complete, unabridged text of the Societies Registration Act 1860 as amended up to date
  • [Pre-amendment Provisions] Incorporates the text of provisions as they existed prior to the amendment in the respective amendment footnotes, enabling the reader to understand the legal position before the amendment and its applicability during the pre-amendment period
  • [Extensive Section Notes] Detailed section-wise explanations, case law digests, and practical commentary aiding interpretation and application
  • [State Amendments Incorporated] All important State and Union Territory amendments are included in the relevant sections, providing a pan-India perspective
  • [Case Law References] Judicial interpretations and significant judgments are referenced for deeper legal insight
  • [User-friendly Structure] The book offers clear marginal notes, subject index, and cross-references for ease of navigation

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Content

????? Societies Registration Act, 1860

(Act No. 21 of 1860)
Enacted on: 21st May 1860
Objective: To provide legal recognition and regulation for literary, scientific, and charitable societies in India.


???? Section-Wise Notes


???? Section 1 – Societies formed by memorandum of association and registration

? Societies can be formed for:

  • Charitable purposes

  • Promotion of science, literature, fine arts

  • Diffusion of useful knowledge

  • Public museums and galleries
    ? Must be registered under this Act to acquire legal recognition.


???? Section 2 – Memorandum of association

? Must include:

  • Name of the society

  • Object of the society

  • Names, addresses, and occupations of the governing body
    ? To be signed by at least 7 persons.


???? Section 3 – Registration

? Registrar shall register the society on submission of:

  • Memorandum

  • Rules and regulations
    ? The society becomes a legal entity upon registration.


???? Section 4 – Annual list of managing body

? Societies must file with the Registrar an annual list of managing committee members.


???? Section 5 – Property of society how vested

? All property of the society vests in its governing body and shall be held in its name.


???? Section 6 – Suits by and against societies

? Societies can sue or be sued in the name of the President, Secretary, or appointed officer.


???? Section 7 – Suits not to abate

? Legal proceedings do not abate due to death, resignation, etc., of office bearers.


???? Section 8 – Enforcement of judgment

? Any judgment against the society may be enforced against its property.


???? Section 9 – Recovery of penalty

? Fines or penalties may be recovered by distress or sale of society property.


???? Section 10 – Members not personally liable

? Members are not personally liable for debts or liabilities of the society.


???? Section 11 – Society not dissolved except by members

? Societies can be dissolved:

  • By consent of 3/5th of members

  • As per rules or judicial order


???? Section 12 – Upon dissolution, no distribution of property to members

? Upon dissolution, surplus property must be transferred to another society or used for public good.


???? Section 13 – Alteration, extension of purposes, amalgamation

? Societies may alter objectives, merge with others, or expand scope, with consent of 3/5th of members.


???? Section 14 – Inspection of documents

? Society documents filed with the Registrar can be inspected upon payment of fee.


???? Section 15 – Certified copies admissible as evidence

? Certified copies from the Registrar's office are admissible in courts as evidence.


???? Section 16 – Rules

? The State Government may make rules for carrying out the provisions of this Act.


???? Key Features Summary

Topic Details
Minimum Members 7 persons
Legal Status Separate legal entity
Applicable To Charitable, educational, cultural, scientific, and social welfare societies
Jurisdiction State-specific; states may have their own amended versions
Liability Members not personally liable

???? Important Notes:

  • This is a Central Act, but each State may have its own amendments (e.g., Maharashtra, Tamil Nadu, West Bengal, etc.).

  • NGOs, Trusts, and Section 8 Companies are alternative forms for charitable operations – choice depends on scope and scale.


???? Documents Required for Registration:

  1. Memorandum of Association (MOA)

  2. Rules and Regulations

  3. Identity/address proof of founding members

  4. Registered office address proof

  5. Affidavit and declarations

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Product Summary

Taxmann Societies Registration Act 1860

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