Sections 110 to 113 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Sections 110 to 113 deal with minutes. Section 110 says how they are kept, signed and what they contain; s.111 makes properly kept minutes evidence of the proceedings; s.112 raises a presumption that the meeting was duly held; and s.113 keeps the general meeting minutes book at the registered office, open to members.
This article follows the Ministry of Cooperation copy of the Act read with the Multi-State Co-operative Societies (Amendment) Act, 2023, in force from 3 August 2023 (notification S.O. 3493(E)). None of these four sections was amended in 2023.
Minutes of every general meeting and every board or board-committee meeting are entered in a numbered-page book within thirty days of the meeting. They are signed as the section requires, must be a fair and correct summary, and for board meetings must name those present and those dissenting. Properly kept minutes are evidence and raise a presumption that the meeting was duly held. The general meeting minutes book is kept at the registered office and is open to any member.
Section 110(1): keeping the minutes
Every society "shall cause minutes of all proceedings of every general meeting and of all proceedings of every meeting of its board or of every committee of the board, to be kept by making within thirty days of the conclusion of every such meeting concerned, entries thereof in books kept for that purpose with their pages consecutively numbered."
Section 110(2) and (3): signing and no pasting
"Each page of every such book shall be initiated or signed and the last page of the record of proceedings of each meeting in such books shall be dated and signed":
| Meeting | Who signs the last page |
|---|---|
| Board or a committee of the board | The chairperson of that meeting or the chairperson of the next succeeding meeting |
| General meeting | The chairperson of the same meeting within the thirty days, or, if that chairperson has died or is unable within that period, "a member of the board duly authorised by the board for the purpose" |
Under sub-section (3), "In no case the minutes of proceedings of a meeting shall be attached to any such books as aforesaid by pasting or otherwise." So loose printed minutes cannot be pasted into the book.
Section 110(4) to (6): contents
- The minutes of each meeting "shall contain a fair and correct summary of the proceedings thereat".
- "All appointments of officers made at any of the meetings aforesaid shall be included in the minutes of the meeting."
- For a meeting of the board or a committee, the minutes also contain the names of the members of the board present, and, for each resolution passed, "the names of the members of the board, if any, dissenting from, or not concurring in, the resolution".
The dissent record matters because the 2023 Act added a duty in s.120(a) to report "details of board decisions which were not unanimous"; see our article on filing of annual returns. Minutes that record dissent properly are the natural source of that detail, though the Act does not say so in terms.
Section 110(7): what may be left out
Nothing in sub-sections (1) to (6) requires the inclusion of any matter which, in the opinion of the chairperson of the meeting, "(a) is, or could reasonably be regarded as, defamatory of any person; (b) is irrelevant or immaterial to the proceedings; or (c) is detrimental to the interests of the multi-state cooperative society." The Explanation adds: "The chairperson shall exercise an absolute discretion in regard to the inclusion or non-inclusion of any matter in the minutes on the grounds specified in this sub-section."
The discretion is tied to the three grounds. The Act does not say what a member can do if a matter is omitted, and this article gives no remedy beyond the text.
Example. At a board meeting of the invented Hooghly Multi-State Jute Society, two directors object to a loan resolution. The minutes must record the names of those present and, for that resolution, the two dissenting directors. The chairperson may leave out an irrelevant aside, but the dissent must be shown. If your society's minutes practice is in doubt, a short legal consultation can help.
Section 111: minutes as evidence
"Minutes of meetings kept in accordance with the provision of section 110 shall be evidence of the proceedings recorded therein." The protection depends on compliance with s.110; a minutes book that departs from it does not get the benefit as the text stands.
Section 112: presumptions
The section is headed in the print "Presumptions to be drawn where minutes duly and signed" (the word "kept" is missing). Where minutes of a general meeting, a board meeting or a committee meeting "have been kept in accordance with the provisions of section 110 then, until the contrary is proved, the meeting shall be deemed to have been duly called and held, and all proceedings thereat to have duly taken place, and in particular, all appointments of directors or liquidators made at the meeting shall be deemed to be valid."
The presumption can be rebutted: "until the contrary is proved". It extends to appointments of directors or liquidators.
Section 113: inspection of the minutes book of general meetings
"The books containing the minutes of the proceedings of any general meeting or a multi-state cooperative society shall- (a) be kept at the registered office of that society, and (b) be open, during business hours, to the inspection of any member of that society." The print reads "general meeting or a multi-state cooperative society" where "of" appears intended; the text is quoted as printed. Section 113 refers to general meeting minutes only; the text does not say where board minutes are kept or who may inspect them. For other inspection rights, see our article on registers, returns and annual accounts.
Practical checklist from the text
- Enter the minutes within thirty days of the meeting.
- Keep pages consecutively numbered; do not paste in loose sheets.
- Initial or sign each page; date and sign the last page as the section requires.
- Record a fair and correct summary, appointments, those present and any dissent.
- Keep the general meeting book at the registered office, open to members in business hours.
What the 2023 Amendment Act changed
| Provision | Before | After |
|---|---|---|
| ss.110 to 113 | As printed above | Not amended |
| s.120(a) | Annual report of activities | "annual report of the activities including details of board decisions which were not unanimous" |
Need help with minutes, resolutions or board records?
Minutes are the first thing looked at in a dispute, an inspection or a due diligence. We can review your minutes book and resolutions with you through legal consultation.
Key takeaways
- Minutes are entered in numbered-page books within thirty days of the meeting.
- The last page of each meeting's record is dated and signed as the section directs; loose minutes cannot be pasted in.
- Board minutes record those present and those dissenting from each resolution.
- Properly kept minutes are evidence and raise a rebuttable presumption that the meeting was duly held.
- The general meeting minutes book is kept at the registered office and open to any member.
Read next
- Multi-State Co-operative Societies Act, 2002: complete guide
- Section 39: annual general meeting of the general body
- Section 120: filing of annual returns
- Sections 107 and 109: registers, returns and annual accounts
Disclaimer: Based on the Ministry of Cooperation copy of the Multi-State Co-operative Societies Act, 2002 read with the Multi-State Co-operative Societies (Amendment) Act, 2023 (in force from 3 August 2023), as consulted on 2 October 2026. The Multi-State Co-operative Societies Rules, 2002 as amended, later notifications and later amendments are not covered and should be checked. This article is general information, not legal advice; check the official text before acting.