Dear friends,
I created this blog in July 2017 but sumhow could not be in touch with you though I was available you on Whtsapp and was with you through my google updates.. I am sure you must have watched me on YouTube with videos on model bye laws, election rules , deemed conveyance , Society management, GST impact on CHS , RERA overview etc.
From today onwards this blog will be a link to connect wid you and I am happy to say I am ready and waiting to respond to your queries related to any of your housing society matters like :
1.Formation or registration of Ur society with builder cooperation or non cooperation
2.Less than 10 members society-can we form or register the society? If yes how??
3.Condominium or Apartment society under MAOA Act 1970 is beneficial or Coop society under MCS Act 1960 is Advisible?
4.MOFAprovisions applicable for society registration.
5.Builder's liability for society formation and legal action we can take against builder
6.Hand over Take over from builder & it's importance
7.Guidance related to model bye law provisions
8.Guidance related to elections rules and election provisions
9.Guidance on Co option , casual vacancy , society committee reduced to below strength and it's consequences
10..When administrator can be appointed and what you have to do if administrator is appointed u/s 77A
11. Disqualification of the management committee member or any of the committee
12.AGM related issues and committee disqualification u/s 75
13.Accounts not adopted or approved , re audit , inspection etc
14. Enquiry u/s 83 and 88 and how to face and respond to these orders
15. Issues related to membership, deemed membership
16. AGM & Special general meeting related issues
17.Disqualification of Management commitee for non conduct of special general body meeting
18. Issues related to adoption and amendment of your Byelaws
19.Issues related to parking
20. Issues related to excess and illegal maintenance collection
21. Issues related to excess transfer premium, Non occupancy charges , interest in arrears
22. Additional funds collected by the society for major repairs and painting etc
23.Maintenance Collection by society on area basis as against equally on unit basis and legal provisions on the same
24. Transfer of flats and issues related to transfer and transmission
25. Nomination , will and succession certificate related queries
26.Indemnity bond for transfer or transmission where nomination is not there
27. Joint nomination or no nomination - procedure to be followed
28.Admission of the members procedure to be followed
29. Expulsion of the members reason and procedures
30. Conveyance of the society
31.Stamp duty and unsold flat by the builder then how to go for deemed conveyance
32. Complaints by the habitual complainant and how to handle
33.Appeals and revision with DDR and Divisional joint registrar
34.Coop court litigation and pending case or new case related process
35.Bifurcation of the bunglow or row house and building structure if on the same layout ..process and advantages and disadvantages
36.Liquidation orders issued by deputy registrar how to handle
37.Pending audits and pending online compliances
38. Overdues of the flat owners and 101 recovery process
39. Funds and Investments by housing society
40. Mutual fund investments by the CHS
41.Income tax , GST related issues
42.Propery card , OC , BMC related issues
43. Pending Property tax and auction notice by municipal corporation how to handle
44.Self redevelopment guidance and PMC services and support
45.Self redevelopment funding from Mumbai district bank
46 .RERA related queries wrt self redevelopment or other wise
47. Waste management provisions and queries
48. New members in redeveloped society and their issues related to membership and election .
49 .Associate and nominal members related queries
50. Voting and contesting rights of a member
51. Duplicate share certificate
52. More than 2 children and privision related to contesting for election
53. Less than one year membership and sale of flats whether allowed or not
54.Corpus distribution before or after redevelopment
55. Structural and fire audit related queries
56. Rectification report in O form and provisions related to that
57. Budget related to income and expenditure of CHS
58. Registers, records and members right u/s 32 to inspect records .
59.RTI provisions applicable to housing society or not ??
60.Right to public service act and it's significance to CHS...etc..etc
.
In short, anything and everything related to your CHS issue you can ask me and I will respond to you right away on this blog daily henceforth ...
So, why are you waiting for ...just shoot the query..I'm waiting ..✍️
✍️Reach me @ssca28@rediffmail.com OR
Call me on 9820053395/53495
I created this blog in July 2017 but sumhow could not be in touch with you though I was available you on Whtsapp and was with you through my google updates.. I am sure you must have watched me on YouTube with videos on model bye laws, election rules , deemed conveyance , Society management, GST impact on CHS , RERA overview etc.
From today onwards this blog will be a link to connect wid you and I am happy to say I am ready and waiting to respond to your queries related to any of your housing society matters like :
1.Formation or registration of Ur society with builder cooperation or non cooperation
2.Less than 10 members society-can we form or register the society? If yes how??
3.Condominium or Apartment society under MAOA Act 1970 is beneficial or Coop society under MCS Act 1960 is Advisible?
4.MOFAprovisions applicable for society registration.
5.Builder's liability for society formation and legal action we can take against builder
6.Hand over Take over from builder & it's importance
7.Guidance related to model bye law provisions
8.Guidance related to elections rules and election provisions
9.Guidance on Co option , casual vacancy , society committee reduced to below strength and it's consequences
10..When administrator can be appointed and what you have to do if administrator is appointed u/s 77A
11. Disqualification of the management committee member or any of the committee
12.AGM related issues and committee disqualification u/s 75
13.Accounts not adopted or approved , re audit , inspection etc
14. Enquiry u/s 83 and 88 and how to face and respond to these orders
15. Issues related to membership, deemed membership
16. AGM & Special general meeting related issues
17.Disqualification of Management commitee for non conduct of special general body meeting
18. Issues related to adoption and amendment of your Byelaws
19.Issues related to parking
20. Issues related to excess and illegal maintenance collection
21. Issues related to excess transfer premium, Non occupancy charges , interest in arrears
22. Additional funds collected by the society for major repairs and painting etc
23.Maintenance Collection by society on area basis as against equally on unit basis and legal provisions on the same
24. Transfer of flats and issues related to transfer and transmission
25. Nomination , will and succession certificate related queries
26.Indemnity bond for transfer or transmission where nomination is not there
27. Joint nomination or no nomination - procedure to be followed
28.Admission of the members procedure to be followed
29. Expulsion of the members reason and procedures
30. Conveyance of the society
31.Stamp duty and unsold flat by the builder then how to go for deemed conveyance
32. Complaints by the habitual complainant and how to handle
33.Appeals and revision with DDR and Divisional joint registrar
34.Coop court litigation and pending case or new case related process
35.Bifurcation of the bunglow or row house and building structure if on the same layout ..process and advantages and disadvantages
36.Liquidation orders issued by deputy registrar how to handle
37.Pending audits and pending online compliances
38. Overdues of the flat owners and 101 recovery process
39. Funds and Investments by housing society
40. Mutual fund investments by the CHS
41.Income tax , GST related issues
42.Propery card , OC , BMC related issues
43. Pending Property tax and auction notice by municipal corporation how to handle
44.Self redevelopment guidance and PMC services and support
45.Self redevelopment funding from Mumbai district bank
46 .RERA related queries wrt self redevelopment or other wise
47. Waste management provisions and queries
48. New members in redeveloped society and their issues related to membership and election .
49 .Associate and nominal members related queries
50. Voting and contesting rights of a member
51. Duplicate share certificate
52. More than 2 children and privision related to contesting for election
53. Less than one year membership and sale of flats whether allowed or not
54.Corpus distribution before or after redevelopment
55. Structural and fire audit related queries
56. Rectification report in O form and provisions related to that
57. Budget related to income and expenditure of CHS
58. Registers, records and members right u/s 32 to inspect records .
59.RTI provisions applicable to housing society or not ??
60.Right to public service act and it's significance to CHS...etc..etc
.
In short, anything and everything related to your CHS issue you can ask me and I will respond to you right away on this blog daily henceforth ...
So, why are you waiting for ...just shoot the query..I'm waiting ..✍️
✍️Reach me @ssca28@rediffmail.com OR
Call me on 9820053395/53495
Guidance on filling up vacancy due to death of a committee member
ReplyDeleteAs per 26th Oct 18 circulars of state coop election authority if the term of the MC is completed more than 2 and half year then internally MC can co opt the members for casual vacancy like death or resignation .
DeleteCan u plz share the link, where i can get this circular..
DeleteThanks
When is the law relating to elections of chs of less then 200 members likely to pass
ReplyDeleteshortly the new ordinance with changes is expected
DeleteThere was a provision to do election internally without the election officer for society upto 200 flats...is this rule passed and when..
ReplyDeleteThis ordinance is lapsed ..let's wait till next ordinance comes
DeleteIn this case, if any Society has elected any new member before the ordinance was taken back, what is the legality of such appointment.
DeleteWhat are the legal provision on collected of funds by society for various cultural activities like Ganpati Puja or Independence day celebration.
ReplyDeleteWhether Society can collect the funds from members and subsequently spend money on these activities and show both these heads in P&L account normally or they have to be accounted off P&L and society will just act as collect agent?
Is there any provision which prohibits society for doing these expenses?
i do remember having circulated my clarification on this point after i started getting queries on cultural activity collection ..just to clarify you , society by all means can raise a seperate fund to collect money for cultural activities by getting it approved in general body meeting and need to show collection on receipt side an corresponding expenses on expense side of income and expenditure account to give proper and clear picture on collection and expenses against that collection..so societies can very well collect funds subject to approval of the general body.
DeleteBut I suppose, such collection has to be voluntary and not a mandatory contribution from Members, one legal expert confirmed this, can you reconfirm this point?
DeleteDear Madam,
ReplyDeleteI am resident of Society located in kalwa. From last 5 months I am facing car parking issue & mis management by commitee members in my society. Society secretary and managing committee members have ocupied the stilt parking spaces and they are not ready to vacate stilt parking spaces which they have occupied. Builder didn't allocated any parking space to any of the members. These members are not ready to allot the parking space as per society bye-laws. I have given 4-5 complaints to society management commitee. Finally, I filed a complaint to Sub-registrar Thane office for this issue and their improper management. Sub registrar office have instructed society to resolve car parking issue as per bye laws. Society received the letter from sub-registrar office on 24th Jan 2019. Till date there is no action from society committee on this.
Can you please guide me what should I do next?
Regards,
Kindly share the copy of complaint raised by you ..you may further escalate it to federation also ..going through your complaint papwr will help us to advise you further
DeleteHow to share files with you
DeleteMail me on ssca28@rediffmail.com
DeleteDear Mam,
ReplyDeleteI have accepted an Audit of Society but I am not able to generate Audit Order from Auditor Login. Please guide how to do so.
Audit order should have been generated within one month from date of AGM..if u late in doing dat then atleast submit hard copy of Ur appointment, acceptance & society resolution copy to Dy reg and DDR
DeleteMadam.
ReplyDeleteCan a person(sole nominee) who has been made member of CHS after the death of her husband, make a gift deed for 50% of the flat to ONE of her daughter. (She has 2 daughter)
Yes you can gift only 50% of Ur share share since on remaining 50% which is being transmitted after death of husband , all legal heirs will be equal claimants to that portion ...and u can gift Ur portion to whosoever u want ..any professional help on making gift deed etc do get back to us
DeleteUnder income tax 80P(2)(d) deduction to many of housing societies are disallowed for A.Y. 2017-18 and for A.Y. 2018-19 in some cases it is allowed. So CPC is sending intimation u/s. 143(1). We have received for almost all the co-op. housing society clients intimation u/s. 143(1) which disallowed deduction for A.Y. 2015-16,2016-17,2017-18. We have applied for online rectification. But the deduction is not allowed and now recovery notices are being received. How to represent the matter.
ReplyDeleteThe file will get trfd to AO and then u can make submission.by giveimg case laws like lands end CHS etc wherein 80p 2 d is allowed ..in appeal it's normally allowed .
DeletePlease also refer case law of Mumbai ITAT in the case of ITO ( 25) ( 3) (2 ) BKC Mumbai Vs Presidency Hsg Society JVPD , Ville Parle Mumbai decided on 6 March 2018 . I can provide full judgement in case you need it and send me Whatsapp message on 982082506.
DeleteThe accounts of Society are circulated with out Auditor Report in AGM.The same jas been pointed out in AGM .But in the Minutes of Meeting circulated it says it is approved.
ReplyDeleteWhat is a status of the accounts which is shown by Secretary as approved without Auditor Report?
Whether this needs to be adopted again?
Can member again ask query as the accounts were without Auditor Report for irregularity in the accounts with details ?
last 6 Months no meeting has been held by Managing Committer since Jun18 without any reason .Due to this whether Managing Committee deemed to be dissolved as all the committer members have not attended meeting ?
As the meetings are not held from Jun18 to Nov18 then how the accounts are approved by Managing Committee and also how AGM Notice is given that is a question.
Can a Secretary be personally liable for this ?
Can a Complaint can be filed with Registrar for both above irregularity.
Issues related to General meetings are subject matter of coop court though u may write letter to Dy registrar on other issues like no MGT comm meeting happened or related to accounts and if there is stalemate in the mgt comm then probably administrator can also be appointed but that eld Be an extreme stage ...write a letter to registrar with facts dat eld be better
DeleteThanks .
DeleteA residential property is purchased by a HUF. In whose name should the share certificate be issued ?
ReplyDeleteSir this is a grey area and I personally has got the amendment done in coop act i.e in new housing chapter ..but unfortunately the ordinance is lapsed now..so for practical purposes share certificate is issued in the name of karta .
DeleteThanksfor the prompt reply. So should it be as ABC, Karta of Xyz HUF or just ABC..
DeleteHow does one fill up a casual vacancy in Managing committee due to death of a member. The commitee was formed around a year back .
ReplyDeleteYou need to inform the Dy registrar and state coop authority Pune for getting the casual vacancy filled up since the term of Ur comm is less than two and half years completed .
DeleteDear madam, some of our hsg members have not been regular payers of maintenance charges. We r thinking of passing a resolution in general body meeting to disclose names of such non payers on the notice board and WhatsApp group of siciety. Will this be allowed?. If yes, do we actually need a society resolution or even the managing committe can do it on its own ? Regards
ReplyDeleteAdvise you not to resort to such things since they are not supported by the provisions in act rules and bye laws instead have a practice or circulating the list of outstanding and getting it confirmed from the members .Also the society management is supposed to take 101 recovery action so pls do that first with the help of the housing matter experts no need for advocates even.
DeleteOur CHS has Maintenance charges, etc marginally lower than Rs7500 and hence GST is not charged. Now, the society wants to collect Rs15000 as Capex Fund in March 19. Question is whether this will lead to GST being charged on March maintenance bills only or on all the Maintenance Bills issued in FY 2018-19 (Apr 18 to Mar 19) as monthly avg collections are exceeding Rs7500 in the year.
ReplyDeleteThese collections will lead for need to get GST registration and you will be charging GST only from March 19 or for Mar 19 bill otherwise.
DeleteWhile handing over the society from developer, the developer has adjusted outstanding payment of members of maintenance from corpus fund.
ReplyDeleteIs this allowed & what remedy is available as per law ?
Thereafter society has sent Invoice to members for their outstanding maintenance charges with interest ? Is this is correct way ?
Thanks
Society can charge or recover maintenance staryimg from the dmonth of registration not prior to that...the dues by the members to the builder is to be handled individually by the members and society no way can come in picture or can not rather should not take dues either receivable or payable in the books in my opinion.
DeleteHello,
ReplyDeleteI need guidance on Form 5 RERA. What does the Withdrawal term includes [ Which all cost are included in 70% ].
Request you to kindly go through the MahaRERA cut dtd 4th July 2017 on CA Certificate and all your doubts will be cleared..you may browse MahaRERA.mahaonlie website pls
DeleteManaging Committee is not transferring the unit in the the name of the purchaser inspite of proper documents lodged for transfer, communicated orally as well as in writing giving reminder for transfer and 90 days time has lapsed after lodging documents of transfer. What to do in such situation? Probably the reason being personal differences between the managing committe members and the new incoming member, as he is already a membe of the society by virtue of ownership of other unit in the same society. Please guide and advise.
ReplyDeleteWe can help you in sorting out this membership issue by an speak with Dy registrar u/s 22(2) ie deemed memvership Request you to kindly approach housing matter expert for further guidance .Society has to give membership or else Dy reg will do the procedure of you approach .
DeleteThanks Madam
DeleteAre common electricity charges collected by co-op housing society liable for Gst.
ReplyDeleteYes very much applicable but will be subject to overall limit if 7500/-
DeleteI am staying in a cooperative service society formed by the builder in Ahmedabad . Now since there is 100% occupancy in the apartment builder is ready to handover the society affairs to the ad hoc committee formed by society. Our issue is that he is not ready to give us any account of the prepaid maintenance collected for 24 months at a very high rate subject to refunding the same at the time of hand over . But now he is in denial Also he is not giving us the bills for GST taken on the monthly advance maintenance. Please guide us the legal avenues available to sue the builder under RERA or any other existing law in force . Thanks in advance Regards CA Prashant Mehta
ReplyDeletePrashant ji, you need to check your local laws ..if it's regd under coop act or apartment ownership act etc..here in Maharashtra , the bye laws specify the hand over take over procedure and infact we deal in HOTO assignments and builder has to give the receipt and payment account and as a CA we should also advise for expenditure audit ..pls call me we can discuss it further based on Ur local laws my no is 09820053395
DeleteMy name does not appear in the municipal records hence I have not paid property tax for last 22 years. I have tried to get my name registered & pay tax but municipal authorities are not co-operating.Sale deed was not executed, I have only agreement copies which were released by bank after repayment of housing loan along with share certificate, none of our neighbours have sale deed.what to do in such a case? please guide.Thanking in anticipation. CA Kishor D S
ReplyDeleteThe society need to semd one letter alongwith resolution copy to corporation then the property tax bill will come in individual name ..this is wen coop hsg society is there , ..if it's apartment registered under apartment act then ideally property tax will come in individual name ...Ur index Ii is conclusive proof of registration of property .
DeleteCHS has aggregate turnover exceeding Rs 20 Lacs ( say Rs 24 Lacs ) which comprises of the following.
ReplyDeletea. Collection of monthly contribution for meeting society expenses Rs. 18 Lacs. No contribution is in excess of Rs 7500/-per Member per month.
b. Other receipts such as TV Tower Renting, transfer fees, penal interest .Rs 6 Lacs.
Will GST be leviable on other receipts of Rs 6 Lacs.?
Since agreegate turnover .ie taxable and non taxable supplies as per GST provisions are exceeding 20 lacs in Ur case your society needs to get registered for GST and GST will be applicable on mobile tower rental portion only i.e. 6 lacs in Ur case ..you may approach us for further details or GST registration formalities .
DeleteThanks Shilpa , for your clarification and prompt reply.
Delete1. What are consequences ( penalty etc...) of not adopting Revised Model by-laws in CHS as made available on web site , which are required to adopt post 2014 changes in MCS Act consequent to 97th Constitution Amendment?
ReplyDelete2. Is there anything in Law ( MCA Act ) that by default - Model Bye-Laws are applicable?
3. I understand that anything which is contrary to MCS Act , will have no effect and Law will prevail. But Model bye-law are not Law.
Sec 13 anyways gives power to registrar to order the society to amend the bye laws if found contrary to the act and rules provisions and after amendment of MCS Act in Feb 2013, almost at 150 places there is amendment in ACt so following a old bye law with contrast provisions is not valid and new provisions will override ..so eventhough it's not mandatory to adopt it's recomendatry to adopt and adopt it as early as possible ..even as of date you can adopt.
DeleteThanks for your clarification. How soon you expect the Govt. to come up with Amendments in MCS Act 1960, for an Ordinance which lapsed in 2018?
DeleteIf the same is round the corner , the idea is to adopt a final one and thereby minimizing administrative work.
Hi,
ReplyDeleteI have booked one underconstruction flat in Thane admeasuring 400 Sq.ft. sale agreement done in Mar 2018. As per the rate chart at the time of booking & negotiations, the GST rate was 12%. In first two demand note cum invoices the GST rate charged was 18% and later (July 2018 onwards) it was @ 8%. I have paid 80% of the agreement value but not paid any GST so far as it was one of my condition with the builder to pay GST at the time of final installment. The property in still under construction as on date and the possession will be in end of April/May 2019..
Request you to help me in getting answer of two questions:
1. With the new amendment in GST rate i.e. 1% for affordable housing, wheather it is applicable in my case, YES/NO ??
2. If NO, can I ask for Input tax credit to the builder so that the applied rate of GST @8% will be charged lessor after deducting ITC.
Awaiting your guidance..
In my opinion,
Delete1. Since the invoices were already raised, old GST rates shall apply and same shall be paid to builder if proper tax invoices were raised.
2. There is no rate as 8% in GST. It's 12% and after 4% ITC, it effectively becomes 8%. I don't think the builder will allow additional ITC if he has already charged at 8%.
At present Society, we are totally 13 members . 8 flats are male members and 5 are female member's . 2 flats have been given on lease on by make and one by female. So now we at present are 11 members . 7 male and 4 female .we do not have any ST/NT/ OBC members. Now at present the MC consists of 5 male and 2 female. Total 7 members as MC .Out of which one female want to resign. What are the options left with us .please advice
ReplyDeleteEven if one female resigns the strength of MC would reduce to 6 so still you can carry on as MC ..if it further reduces then you will have to write the registrar since in that case it may be the case that you will be below quoram...
DeleteFlat purchased by a HUF. You have clarified the share certificate will have the name of Karta. Can you pl clarify will it be Mr XYX, Karta of ANV Huf or just Mr.XYX..
ReplyDeleteIt should be MR.X.....Karta of ........HUF should be ok
DeleteSome of committee mememem found guilty in a inquiry u/s 83 and 88 by registrar ,,after that they went for appeal ,, appeal was rejected by divisional registrar but keep pending for final decision.
ReplyDeleteIn this situation,, same member s are still performing in managing committee...
Is it legal .,,,, Or currect?
If we wants to remove these members what will be procedures..?
Whether any stay or any other as interim relief is given by the authority on appeal ?
DeleteDear Madam,
ReplyDeleteRegarding Cooperative housing society GST
Since the basic exemption limit is RS. 7500 and the monthly taxable maintenance bill is RS. 10000, then GST should be levied on entire 10000 or RS. 2500 ( 10000-7500)
Regards
On entire amount i.e 10000
DeleteWhat is procedure for deemed conveyance of Apartment & building which is neither registered as Society nor as Apartment having 11 members ?
ReplyDeleteFirst you need to form a coop society to take benefit of deemed conv provisions of MOFA Act or else uay form a condominium where u will have to execute deed of declaration for all 11 units /memvers and deed of apartment for individual members
DeleteThis comment has been removed by the author.
ReplyDeleteWe are a group of 100 people want to register coop housing society. We are yet to get a plot. The builder is saying that once you register a society, he will handover the plot to the society. Members will do all development on our own after the plot is transferred in the name of the society.
ReplyDeleteIs it possible to register a cooperative housing society at such situation.
I heard that we can register proposed cooperative housing society. Is it true?
Please guide.
Yes what you are talking or builder is proposing is a plot owners type of housing society and that is very much possible but lot of caution needs to be taken since I'm handling litigation cases of the scene like parent society and society within society then bifurcation etc etc u may approach us for the further guidance on this proposal
DeleteDear Madam,
ReplyDelete1) Managing Committee elected on 8th April 2018 having strength of 08 (Eight) Members as under :
List of Committee Members are as follow:
1) O.B.C CATEGARY – Hon. Chairman
2) GENERAL CATEGARY – Hon. Secretary
3) LADY CATEGARY – Hon. Treasurer
4) GENERAL CATEGARY – Hon. Committee Member
5) GENERAL CATEGARY – Hon. Committee Member
6) GENERAL CATEGARY – Hon. Committee Member
7) GENERAL CATEGARY – Hon. Committee Member
8) GENERAL CATEGARY – Hon. Committee Member
-Total Membership of society is 61 (Sixty One) members.
-One lady Managing Committee member, who is also a treasurer, resigned from Managing Committee as Treasurer & Committee member w.e.f 08.03.2019. Managing Committee has accepted her resignation.
Advise Requested on following matters :
With resignation of one member, now strength of Managing Committee has reduced to 07 (Seven) from 08 (Eight)
1) Can Managing Committee select any other Managing Committee member as Treasurer? (Out of seven members).
2) Can any new Managing Committee member be selected/admitted by way of selection? If answer is No, what is the process to adopt/select/appoint 8th member?
Your society can still function as valid MC and no need to fill up casual vacsncy bit if the MC has decided then that can be done through the SCEA and Dy reg office since the tenure of your MC is less than 2 and half years .
DeleteHello! Greetings for the Day!
ReplyDeleteMyself CA Pratik Bhavsar and i am into practice in Mumbai. I would like to understand the empanelment procedure for Audit of Co-op societies including housing societies in Maharashtra. Also, let us know what are the acts and rules which needs to be taken casre of while dealing the said type of entities.
The coop dept comes out with Empanelment notification .The existing coop auditors panel us valid till Oct 2020 so next Empanelment will happen around dat period.
DeleteYou may buy MCS Act 1960 with rules and can get bye law copy of CHS and be conversant with the provisions and keep reading my updates and other info from Google on coop matter.
How to fill up Casual Vacancy order by SECA dated 26.10.2018 is applicable to Co.operative housing Society?
ReplyDeletepls clarify this as that Ordinance has lalsed in 2018 and now how to fill up the casual vacancy of MC member if they have been elected 1 year before.
The SCEA order dtd 26.10.18 is applicable for societies where MC tenure is completed for a period more than 2 and half years .in your case the circular will not be applicable and you have to intimate the SCEA svd Dy registrar and then in presence of Dy reg and his authorised person you can fill up the vacancy.
DeleteAmnesty scheme for stamp duty started? For flats not registered and stamp duty not paid so far
ReplyDeleteYes
DeleteThis comment has been removed by the author.
ReplyDeletePrior to the formation of the housing society, out of 118 about 64 flat owners in their individual capacity have filed cases against the builder. Now after the formation of the housing society now they want to pass on all the individual litigation expenses to the housing society account and also to justify their contention they intend to make society also party to the case. My query is that whether they can pass on all their individual litigation expenses to the housing society's account or not?
ReplyDeleteWhether member's outstanding pre incorporation maintenance expenses can be recovered from members after formation of the hosung society by adding to their maintenance bill?
You will not be able to pass on Ur litigation expenses to society .that's why I advise to form the society first and then collectively initiate a litigation proceedings.
DeletePre incorporation dues of the members to the builder can not be considered in the books of the Hsg society .
Can society use funds collected under major repair funds for constructing weather shed ( which is unauthorise & illegal) What is remedy to society against such committee members ?
ReplyDeleteAny unathorised or illegal construction even if approved by General body is not allowed and hence a complaint can be initiated to BMC for the same but I need to check other facts also ..this is prima facie reply to why you have posted ..
Delete*Supreme Court Judgement on Transfer of Flat to Nominee.*
ReplyDelete*Land Mark Judgement 😗
Nominee of Deceased Member is absolutely entitled for the Ownership by transfer, Co-op. Soc can't challenge the right of Nominee a settled Law of the land. No legal heirship, court order or succession certificate is required. Please circulate, important for society members and office bearers.
Reference:
http://supremecourtofindia.nic.in/FileServer/2016-04-19_1461073219.pdf
M: After Nomination is registered by society you don't need
1 To prove legal heirship
2 No further court order required
3 No succession Certification
Thus Transfer to registered Nominee is Automatic.
Is above correct? Kindly confirm.
Thanks and regards
This is West Bengal state case , in MB we already have this provision in bye law itself which state, if nomination is there then society needs to transfer the membership to the nominee and we also advise members and society to have nominations on record.. When nomination is not there then succession certificate , legal heirship certiCertif etc comes into picture .
DeleteWhat about in case of a joint ownership ?
Deletemadamji, pl. explain the procedure to become associate member in CHS according the new ordinance 9th march 2019. any forms to be filled and amount should be paid to society etc.My email id is bbcbhaskar@gmail.com
ReplyDeleteThe rules are under preoarprepa and there would be new bye laws as well and there would be form prescribed or made available with bye laws as annexure ...so wait for sumtime but ideally there won't be any changes and form 7 which is there can be used .
DeleteIncome Tax Dept- CPC- many a times do not allow deduction of Section 80P(2) (d) to CHS and issues Notice of Demand. It has come to know that many CHS claim status as " AOP" ( and not as Co-Operative ) and do not claim deduction of Section 80P(2) (d). Sometimes this is beneficial due to initial basic assumption of Rs 2.50 Lacs to AOP. There are instances that CPC does not find any problem with this practice. In my view this should not be done as claiming wrong status amounts to misrepresentation. Please let me know your views.
ReplyDeleteVery correct
DeleteInterest on FD whether it is an exempt supply or non Gst supply. Whether we need to show int on FD in Gstr- 1and Gstr- 3B
ReplyDeleteInterest on FDR is exempt supply
DeleteHi Shilpaji
ReplyDeleteIs it necessary for a Co.op. HSg. Scty. to apply to any authority under the Maharashtra Co- operative Societies Act; (MCS Act) 1960 for permission to go for self redevelopment of the society building? If yes under which section it can apply and whether is it easy to get permission from the respective authority?Any other legal formalities to be complied by society under the Maharashtra Co- operative Societies Act; (MCS Act) 1960 ?
Sir ji CHS is supposed to follow the directions issued u/s 79A wrt redevelopment .The directions are dtd 03.91.2009 you may google it out .You need to notify the dept, the officer from dept has to be present in SGM, vdo recording of the SGm , PMC appointment, guarantee clause, tendering etc is stipulated there.
DeleteHello mam,
ReplyDeleteOurs is a apartment owners association not a co-operative society. So will it get deduction u/s 80P (2)(d) for interest on FD with SBI & Bandhan bank? Does any tax liablity arise on collection of maintenance charges & donation recevd from its member? Plz reply
Deduction under 80(p)(2)(d) is available for the interest income generated from the cooperative society i.e.cooperative bank etc ..Condomi Cond or apartment is not a coop society so in my opinion this deduction is not available to apartment
DeleteThe surplus from maintenance and expenses however can be claimed as exempt under concept of mutuality .
Dear Shilpa,
ReplyDeleteRequest you to please clarify the following?
1. Which are the provisions in By laws which cover charging of maintenance chares to the members by a co operative housing society.
2. How the charges should be divided – 1) total expenses divided by no of flats or total expenses divided by the total carpet area i.e chares levied as per carpet area of the flats?
3. Can the Managing Committee move a resolution in AGM or SGM to change the method of charging maintenance charges on carpet area? Is it permissible and legal.
Bye law no 65 to 67 kindly refer
DeleteCommon maintenance has to be divided equally among the no of units and MC can not pass resolution for sq ft or carpet basis for common maint charges
Hello . is the hardship compensation received from devwDevelo taxable in the hands of flat owners?
ReplyDeletePenal interest is charged on members outstanding who have not paid membership fees.Can this be taken as income accured to profit and loss credit side??Please advise in the light of Section 65 read with rule 49A.
ReplyDeleteYes arrears of interest is treated as income .
DeleteAs per MCS Ordinance 2019 dated 09/03/2019 (Section 154B-13) says that:
ReplyDeleteOn the death of a Member of a society, the society shall transfer share, right, title and interest in the property of the deceased Member in the society to a person or persons on the basis of testamentary documents or succession certificate or legal heirship certificate or document of family arrangement executed by the persons, who are entitled to inherit the property of the deceased Member or to a person duly nominated in accordance with the rules.
Please let me know that if a member dies and leaves behind his three sons without making a nomination or will then is it mandatory for the sons to submit a legal heir-ship certificate or can submit just only document of family arrangement executed by the said sons to the society for transferring the share, right, title, interest in the society.
Please clear the doubts for the same.
The legal heirship certificate would be needed sir for the society to know whether all the legal heirs are brought on record or not
DeleteDear Sir /Madam,
ReplyDeleteThis request for require advice regarding transfer of flat in below case.
Our Member Mr. K. T. Shimpi who died with nominate his son name Mr. Prashant T. Kapde. means there is difference surname of father and son.
in above case is there require gazette and death release is compulsory
kindly advice earliest.
Suhas Pednekar
Certified Auditor
As a managing committee u need not bother about who is nominee so different name means he may not be the son ..he can be done other person...so transfer the shares in the name of nominee after the nominee completes the paper work including submission of the documents and forms for transmission...also he needs to prove his identity wrt his name but not wrr his relationship with the deceased person.
DeleteIs it that the statutory auditor to be appointed should be part of the panel in case of housing society ? Or any CA can be appointed as a auditor ?
ReplyDeleteOnly a panel auditor can be appointed as statutory auditor ..a CA also needs to be there on panel if he wants to do statutory audit .
DeleteLegal heirs of the deceased member have executed Release Deed in favor of one of the family member. NOC has been obtained from all other members. Now one of the member who has executed Release Deed has denied to sign Form 21 for transfer in favor of Releasee. The Release Deed is duly registered.
ReplyDelete1) Can Society transfer without Form 21 of that particular member?
2) Can Release Deed override Form 21 for the purpose of transfer?
3) If not, what is the remedy available?
Please guide.
Form 21 needs to be signed by the person who will be becoming or in whose favour transmission has to happen
DeleteDear Madam,
ReplyDeleteI am an empanelled auditor under the MCS Act. I am not able to login onto the department portal using my login details. The message appears " invalid used id and password".
The same message appears for my society login attempt as well.
I tried to use forgot password link, but its not working.
Is there a problem with the portal. Please guide.
Regards
Saurabh Bhagwat
9833382521
Try with DOCMT@2014 as password and see if that solves Ur issue
DeleteSorry Madam, but its not working. Even the forgot password link is not working. It creates a blank page.
DeleteIs it a common issue for all or only with me?
Two of my societies and my own audit login is facing this issue.
Please guide
Same problem still persist.. is this problem with the portal?
Deletenot able to login.
please provide me contact details of this site where we can login our grievances. The number provided on website is not responding.
Dear Madam,
ReplyDeleteIn a co-op Hsg Society, an Auditor appointed for F.Y.2018-19 in last AGM.
Today society received a letter from the Auditor informing his inability to Audit as he is diagnosed for cancer & undergoing the treatment.
Query
1) Can Managing Committee appoint another Auditor ?
2) What option society has ?
Kindly Advise
Get the new auditor appointed through DDR pls
DeleteMy query is based on Rue 61 of MCS Rules 1961.
ReplyDelete“Rule 61. Annual statements of accounts including balance sheet, etc:-
Within forty-five days of the close of every co-operative year, or within such extended period as may be specified by the Registrar, in the case of any society or class of societies, the committee of every society shall prepare annual statements of accounts showing;—
(i) receipts and disbursements during the previous co-operative year;
(ii) the profit and loss account for the year; and
(iii) the balance sheet as at the close of the year.
These statements of accounts shall be open to inspection by any member during office hours at the office of the society and a copy thereof shall be submitted, within fifteen days from the date of preparation, to the auditor appointed by the Registrar for the audit of that society”.
Queries:
1. In 2016-17, Society had kept for inspection only Balance Sheet, Income-Expenditure Statement, and Dues from Members. Please advise which other documents be allowed inspection.
2. In 2017-18, Society had kept for inspection only Balance Sheet, Income-Expenditure Statement, Dues from Members, and Trial Balance. Please advise which other documents be allowed inspection.
3. What is the meaning of ‘RECEIPTS’, ‘DISBURSEMENTS’ given above. Request detailed explanation of these two terms.
4. What is the penalty / action that could be taken against the Society for violation of not providing ‘RECEIPTS’, and ‘DISBURSEMENTS’ for inspection.
Sir as you know MCS Act is applicable to almost 54 types of cooperatives like coop banks sugar factories , credit societies etc etc , the financial accounts which are mentioned in Rules 61 are receipts and payment account and profit or loss and balance sheet .
DeleteThe act has given format for balance sheet and profit and loss account but no format for receipt and payments . Receipts and payments basically means cash/Bank receipts and cash/Bank payments which is anyways available in cash and bank book maintained by the society.
So if seperate receipt and payment account is not maintained then cash and bank book should be kept open for inspection.
No format prescribed for receipts and payment account under the act itself means society can have it's its own receipts and payment account and cash book or bank book can serve the purpose unless it's coop bank etc where they have to prepare cadhfliw or fundflow statement .
Normally societies maintain cash and bank book but yes we suggest the societies to maintain receipts and payments on monthly basis and place it in monthly management committee meeting as well so that there would be control on income and expenses.
No specific penalty as such is prescribed but it's responsibility of the management to mainrain the accounts as mentioned and in the form prescribed . Overall intention or the way managing committee is functioning , the internal control mechanism , general body trust or faith in MC, and lot other things should also be taken into account while deciding on the question whether a particular point or issue justifies the MC to be penalised or thy really need to be taken to task .
Hope this clarifies.
Dear madam,
ReplyDeleteFor A.Y. 2018-19 (F.Y.2017-18), a society filed Income Tax Return on 22nd October 2018 before due date 31st October 2018 (Extended to 30th September 2018).
Recently, Department has sent 143(1) intimation stating therein that "Return not filed before due date 30th August 2018 (Extended to 31st July 2018) hence deductions U/S 80P be disallowed ".
Kindly clarify as due date was 31st October 2018 (Extended to 30th September 2018) for F.Y.2017-18 (A.Y.2018-19) only.
The due date for coop society is 30th sept so return shld have been filed before 30.09.18
Deletedo u need an Advocate to issue notice under section 101 for members defaulting in payment of dues what is the due procedure to be followed in such cases?
ReplyDeleteWe can help you out on 101 cases you may call me on 9820053395/53495 pls
DeleteDear Madam, My mother tounge is Marathi and I am residing in Gujarat. I have my flat in very small society having all other member Gujarati. I have many issues but first and foremost is that, can I have right to ask the MOM of meetings in either Hindi or English?
ReplyDeleteWell it's state language which will prevail ideally but you may request then see .if they coperate..but no harm in raising a concern over language and getting a copy in English or Hindi
DeleteDear Madam, I got very happy by getting your reply. Thank you very much. Now I got confidence that my further queries will be answered. It will be great help to me to get out of my trouble. I am residing in this society (rather building) since 2007. This building has 12 flats. Till now I was not aware of any facts of rules and rights. I was attending meeting thinking that it is for the welfare of the society and paying maintenance timely. Because of my ignorance I never questioned about the regulation of the society neither I have demanded any copies. Few members who pretend to be “whole and sole” of society were discussing something in local language and I was just watching them. Since maintenance was very negligible amount I never cared and questioned about its expenses. However recently new members bought flats and got involved. The apartment does not have allotted car parking. We all park our cars in open space near our building. Now my problems are as below:
Delete1. Few days before “whole and sole” asked me to park my car in this way so that people from nearby society should not able to park their car in this particular area. Which I obeyed. But recently new member came to me in order to inform that I should park my car in particular manner.
2. New member has flat above ground floor two wheeler parking area and did illegal extension using iron grid. One day a wooden bat has fallen through it, fortunately I have not hearted.
3. Since I am getting in trouble now days I went to “whole and sole” and I asked politely that I want to know who are the president/chairmen, secretory is and members of society.
4. He was unable to answer these questions correctly and started shouting me instead. Then he asked me to go to the person to whom I have given maintenance (in cash).
5. I went to that member and but he asked me to come after few hours. When I approached him later, he told me that “whole and sole” has all records, we will have meeting today itself.
6. I understood they have decided to trap me, I avoided to join them in the meeting as it was not officially called and there were four members only.
My concern and Trouble:
1. I even don’t know that the society really exist! (As I know there never been any elections)
2. As people are not answering me correctly how to start dealing with them officially/legally/in writing.
3. I was giving maintenance in cash do I have right to ask receipt? How? So that I slowly know about the authority (people) who is handling the funds.
4. After I know who is the secretary I want to make aware of illegal extension which is hazardous for the people of the society and thereafter to the Municipal Corporation.
Dear madam, I really don’t know from where to start? I do not have any MOMs too! Kindly help me, If my queries are long and insufficient to answer I will mail you my contact number and also ready to pay your fees. Thank you very much.
Meanwhile these people keep asking for maintenance and also handed over a letter asking for maintenance having mentioned the name of apartment association. I filed RTI to District Registrar (H). Come to know that there is no such society or Apartment Association. They also closed the door of my tenants when few female friend came to wish them on Birthday, saying it is illegal. See how much DADAGIRI it is! .I complaint to Police station. Sub inspector was not ready to investigate matter. So approached to Collector and then the investigation started…!!! Thank you for not replying as it taught me that we should do hard work and go through pain if you have to spend the life with dignity.
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ReplyDeleteFlat is in joint name of mother and son.Mother expired.There is no nomination.son wants share certificate to be transferred in his name.what procedure society should follow?
ReplyDeletePl.advice.
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ReplyDeleteRespected Madam,
ReplyDeleteI am Miss Louisa D’SOUZA, a Member of Siddharth Nagar Building No. 1 CHS Ltd., Magathane, Borivali (East), Mumbai 400 066. I reside at Flat 203, Wing A6 of the said Housing Society. I am the sole owner of the said Flat. My name alone is present on the Property Papers / Sale Agreement of the Flat as well as on the Share Certificate issued by the Housing Society. I have a HALF-BROTHER Mr. Alphonsus LOBO, who had been residing with me for the last several years.
Please note that my surname is D’SOUZA, while that of my HALF-BROTHER is LOBO, as we have a common Mother. I wish to make my HALF-BROTHER Mr. Alphonsus LOBO an Associate Member along with me, as I am unable to participate in Society related matters such as attending General Body Meetings, voting at Elections, attending to my Flat’s matters etc. due to age / health related issues.
Kindly advise me if I can make Mr. Alphonsus LOBO an Associate Member along with me as per the recent Amendment dated 23.07.2019 of MCS Act 1960?????
Kindly advise me the legalities and technicalities on the feasibility / possibility of this matter as early as possible, because the Annual General Body Meeting of our Housing Society is due to be conducted 0n 22.09.2019.
Yours sincerely,
Miss Louisa D’SOUZA
Member of the Society
As per the recent amendments in the MCS Act ,1960, the associate member is defined to mean husband wife brother sister....who us duly admitted to membership on the written recommendation on the member...
DeleteSince the definition uses the word "means" to define the relation, in my opinion brother can become the associate member but half brother can not be considered to mean brother .
Since the rules are not yet introduced , you may wait for the rules to get more clarity on this or I would advise you to apply to the society to admit your half brother as an associate member and if society refuses then kindly escalate the matter to deputy registrar to seek further clarity on the same .
Shilpa Madam, you are doing fantastic job by creating awareness in CHS Members. Your videos are very informative & excellent, please keep up doing good work, really appreciate.
ReplyDeleteQ. - I am owinign flat in CHS@Thane in which my name 1st & my spouse name 2nd on share certificate. In 2013 we did Live&license agreement between my Wife-her own brother including police verification for 11 months as we were not knowing about GR of 2001 on non-occupancy charges & "Family" definition explained in GR. we are not charging any rent from my Brother-in-law, also he & family stays few months in out flat & few months with his parents. Recently secretary ordered to obtain police verification along with Live&License certificate as well charged in monthly bill since Oct. 2018 as non occupancy charges. I wrote MC & secretory almost 8 letters attached with GR of 2001, but still managing committee is not ready to agree & sent me notice with the paper cutting of Lokmat that they will do police complaint & will send me behind bars.
Please enlighten on "Family" "Non Occupancy Charges" "Live & License" & police verification need to be done for blood relation? what exactly bye laws says? Thanks
Madam, no reply here too yet and not even through email, where I can see your reply and your help to people like me ?
DeleteItßs being responded through mail pls check
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ReplyDeleteThis comment has been removed by a blog administrator.
ReplyDeleteMy blog us nit there to put your ad kindly restrict urself by posting such promotional messages
DeleteThis comment has been removed by a blog administrator.
ReplyDeleteIn our hsg.soc.the spl.SGM had approved the cost of structural rapairs and approved the Contractor for the repairs of the Soc.buildings. However now it is came to notice of the New Committee that the previous Managing Committee had not made any written agreement with the Contractor. Secondly the Old Committee had made maximum payment to other companies which were not approved by the G.B./Spl.G.B.and made more payment without taking prior approval of the G.B.Till to day the society has not paid more than Rs.1.75 Lakhs to the Contractor.
ReplyDeleteMy question is at this stage what action to be taken by the present Managing Committee and the Gen.Body. Please guide .
Reconcile the outstandings, see the quality of work done and take the decision taking general body in confidence ..do not go with biased mind that previous committee must have done something wrong ...your team will also become predecessor some day so go with positive mind and if you still find there are things which needs reaudit or revisit then take that decision as well with general body concurrence.
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ReplyDeleteHello Madam,
ReplyDeleteThis is Rahul Mhatre from Dombivali, New Asha Park CHS. I have couple of queries on Maintenance Calculation.
1. How to calculate maintenance for the flats having open area/terrace (which is private to flat) ?
2. What should be transfer amount taken of transfer case ?
Thanks & Regards,
Rahul Mhatre
email : rm150623@gmail.com
Mob# 9820364551
It depends how the private terrace is getting reflected in approved plan ..if it's a seperate unit then maint eld be on unit basis else on square feet basis
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ReplyDeleteHi,
ReplyDeleteI wanted to know as a member of cooperative society, can I do video recording of conversation going in AGM?
Is it illegal or not allowed?
Will advise not to record it without permission or concurrence of all the members .
DeleteYou may infact ask the society to get the AGM video recorded since there is an administrative order of 2010 by coop dept to that effect
Hello Madam,
ReplyDeleteThis is Rahul Mhatre from Dombivali, New Asha Park CHS. I have question on tax liability of housing society.
1. Do we have to pay tax and/or TDS on Community hall rented by society members ?
2. Is Non occupancy charge considered as income and comes under tax liability of society?
Thanks & Regards,
Rahul Mhatre
email : rm150623@gmail.com
Mob# 9820364551
NOC collected by society will not be liable to tax under concept of mutuality
DeleteCommunity hall charges cold Ted from members will not be chargeable under concept of mutuality but hall rent received from non members would be charged to tax and society will have to pay taxes on the same .
can a housing society pay to its manager any benefits (gratuity or by any other whatever name called) at the time of her resignation?
ReplyDeleteour hosing society has flatholders as well as shopholders as members - can we collect monthly sum as "member welfare fund" from only flatholders as the same is to be expended only on residents' cultural and leisure activities?
ReplyDeleteNo
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ReplyDeleteHello Madam
ReplyDeleteWe seek your guidance on registration of housing society, we are 13 members.
Step by step procedure is nowhere listed hence if you could throw some light on formation ( non cooperation)
If we go by agent, it will cost us near 50k & that's huge.
Regards, Vishal, 9867254565
Please involve professionals ..societies spend on repairs and maintenance but fo not want to pay to professionals ..the quote seems to be very reasonable ..so ho ahead with the consultant or visit your coop dept .
DeleteIn our plot, we have 3 Societies with registered with same name 1st society resitered in 2000 and second and third in 2011-12 and 2013-14. Expenses of common area of the plot and festivals etc where 3 societies stand is shared as per understanding between 3 managing committees under "Proposed Federation" . Society conveyance has not yet taken place because there is builder apparently is fighting for his TDR rights. Can you confirm if this "federation" has any legal standing if we want conveyance of the plot
ReplyDeleteFederation means 5 CHS coming together ..yours is not a federation.
DeleteI have applied to my society for joint membership with my spouse I have complied with all the formalities including stamp duty.
ReplyDeleteThe committee has cleared it 90 days have passed but the secretary has not intimated me as I am one of her critiques. What next after deemed membership.
U may seek the status of your application through a follow up letter else approach your registrar with application for deemed membership
DeleteGood afternoon, madam.
ReplyDeleteWe will highly appreciate if you could advise on following
1) Whether housing society should take registration under "Profession tax" and pay professional tax?
2) If society has not taken pt no & not made pt payment, should subject matter be mentioned in society audit report ?
One of the flats in our society was being used for commercial purposes like rent a car now in June 2019 he has shifted else where & flat is closed. Previously we were charging him ₹2000 commercial rate .So I want to know if we can still charge him the ₹2000 commercial charge even though flat is vacant as he has still not given us the changes he had to make at the bmc
ReplyDeleteOne of the flats in our bldg has a terrace as big as the flat assess only through their flat. How much shd we charge for the he terrace
ReplyDelete