Societies Registration 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.
The West Bengal Societies Registration Act, 1961 (West Bengal Act XXVI of 1961) is the State's own law on societies. Section 36(1) repeals the Societies Registration Act, 1860 in its application to West Bengal, and s.36(2) deems a society registered in West Bengal under the 1860 Act to be registered under the 1961 Act. The copy consulted notes that the Act came into force on 1 April 1963.
The copy is a damaged scan in which letters are swapped throughout, so every number was read twice; where a figure cannot be read with certainty, this article says so and gives none. The head of the copy and its footnotes show amendments by West Bengal Act X of 1964 and Acts XXVII and XXXI of 1984, so it is read as amended up to 1984 as far as it shows; nothing later is stated. Later amendments, the State rules and the current fee schedule should be checked. Groups weighing a company route can read about Section 8 company registration.
Seven or more individuals file a memorandum with a copy of their regulations (s.4). The registration fee is "such fee not exceeding one hundred and fifty rupees as the State Government may from time to time direct", as printed in the copy consulted (s.7(2)). Accounts are audited once a year by a chartered accountant or an approved person (s.15), and returns are filed within thirty days after the annual general meeting (s.17). Dissolution by resolution needs three-fourths of the members (s.24).
Section map
| Topic | Sections |
|---|---|
| Definitions; Registrar | 2, 3 |
| Formation, objects, memorandum, regulations | 4 to 6 |
| Registration, fee, appeal | 7 |
| Alteration of memorandum and regulations | 8, 9 |
| Name; amalgamation | 10 to 13 |
| Register of members; accounts and audit | 14, 15 |
| Annual general meeting; annual returns | 16, 17 |
| Property; suits; members sued | 18, 19, 21 |
| Section 20 | omitted by the 1964 Act |
| Information; investigation | 22, 23 |
| Dissolution; surplus assets | 24 to 27 |
| Disqualification; inspection; gifts | 28 to 30 |
| Repeal of the 1860 Act | 36 |
Formation, memorandum and registration (ss.4 to 7)
Any seven or more individuals associated for an object in s.4(2) may subscribe a memorandum and file it with a copy of the regulations with the Registrar (s.4(1)). The objects include literature, arts, science or religion; charity including relief of orphans, the aged, sick, helpless or indigent; diffusion of knowledge; social, political or economic education; libraries and reading rooms; and other objects notified as beneficial to the public. Compare sections 1-3 of the 1860 Act.
The memorandum contains the name, the registered office address, the object, the Governing Body members' names, and the signatories' names, addresses and occupations (s.5). The regulations cover the Governing Body, admission and removal of members, a register of members, custody of property, meetings and voting, accounts and audit, and inspection (s.6). If satisfied, and on payment of the fee, the Registrar certifies registration under his hand and seal (s.7(1)). The fee is the capped amount quoted above; the footnote says the 1984 Act substituted these words for an earlier wording. A refusal is appealable to the State Government, whose decision is final (s.7(3)).
Alteration, name and amalgamation (ss.8 to 13)
A society alters its memorandum only with the Registrar's previous written permission and the votes of three-fourths of its members (s.8(1)); the footnote shows three-fourths replaced three-fifths in 1964. Regulations may be altered by three-fourths of the members (s.8(3)). A copy of every alteration is filed within thirty days; the Registrar records it or communicates objections within thirty days, and the alteration takes effect from the date the society receives his intimation (s.9). Compare section 12 of the 1860 Act.
A name cannot be identical with or too nearly resemble another's (s.10), and the State Government may direct a change within three months or a longer allowed period (s.11). Amalgamation (s.12): each Governing Body submits the proposal in writing to its members, sent by registered post at least ten days before the meeting; the proposal goes to the Registrar before the meeting and he communicates his approval with or without modifications (clause (b) is partly illegible in the copy); it needs three-fourths of the members of each society, confirmed at a later general meeting; the amalgamated society is registered under its new name. A society displays its name and has a seal (s.13).
Register of members, accounts and audit (ss.14, 15)
A society keeps a register of members showing name, address, date of admission and date of ceasing; if entries are not made within fifteen days, officers in default are fined at a rate that reads as twenty rupees a day (s.14). It keeps proper books of account and has its accounts audited once a year by a duly qualified auditor, who prepares the balance sheet and report, three copies of which are certified (s.15). A duly qualified auditor is a chartered accountant within the meaning of the Chartered Accountants Act, 1949 or a person approved by the Registrar. See our guide to filing accounts with the Registrar.
Annual general meeting and returns (ss.16, 17)
An annual general meeting is held at least once a year, with not more than fifteen months between two meetings, and the balance sheet and auditor's report are placed before it (s.16). The fine for contravention reads as two hundred and fifty rupees in the damaged copy. Within thirty days after the meeting the society files with the Registrar a list of the names, addresses and occupations of the Governing Body, the President, the Secretary and other office-bearers; an annual report; and the balance sheet and auditor's report certified by the auditor. The list and report are certified by the President and the Secretary (s.17(1), (2)), and any change in the Governing Body, President or Secretary is notified within thirty days (s.17(3)). The fine at the end of s.17(4) is not legible in the copy, and none is given here. Compare sections 4 and 19 of the 1860 Act and our guide on annual returns.
Property, suits and investigation (ss.18 to 23)
Property not vested in trustees is deemed vested in the Governing Body but is referred to as the society's property (s.18). A society sues or is sued in the name of the President, Secretary or an authorised office-bearer; suits do not abate; decrees are executed against the society's property, not the officer's person or property, though criminal liability remains (s.19). A member may be sued or prosecuted like a stranger (s.21). The Registrar may require information within not less than two weeks (s.22). The State Government may appoint a Commissioner for Enquiry where a society appears to be conducted to defraud, mismanaged or guilty of a fraudulent or unlawful act, and on default of its directions may direct the Registrar to move the Court for dissolution (s.23). Compare sections 5-8.
Dissolution and surplus assets (ss.24 to 27)
A society may be dissolved by a resolution passed by three-fourths of the members at a general meeting convened for the purpose (s.24(1)). The Governing Body settles property, claims and liabilities and reports surplus assets to the Registrar, who publishes a Gazette notice; if no claimant, creditor or member objects within three months and the surplus is disposed of, he confirms the dissolution (s.24(2) to (6)). A member's objection sends the matter to the Court under s.25. A society to which a Government has contributed is not dissolved without the State Government's assent (s.24(7)). The Court may order dissolution on application of the Registrar or not less than one-tenth of the members where the Act is contravened, members are fewer than seven, the society has ceased to function for more than three years, it cannot pay its debts, or dissolution is proper (s.25). The Registrar may move the Court after notice to show cause (s.26). Surplus assets are not paid to members but given to another society chosen by three-fourths of the members, failing which by the Registrar with State Government approval, or by the Court in a Court dissolution (s.27). Compare sections 13 and 14 of the 1860 Act.
Disqualification, inspection, gifts and repeal (ss.28 to 36)
An undischarged insolvent, or a person convicted of an offence connected with a society or body corporate or involving moral turpitude, is disqualified from the Governing Body and from office; the latter disqualification ceases five years after conviction or release (s.28). Any person may inspect filed documents on payment of "a fee of two rupees for the first year, and one rupee for each additional year, for every inspection of each document relating to one society", as printed in the copy consulted; a certified copy is admissible as evidence (s.29). A gift for a specific purpose is used only for it without the donor's, or if he is dead the Registrar's, written consent (s.30). No prosecution is instituted without the State Government's previous sanction (s.32), and an appeal is filed within thirty days (s.34). Section 36 repeals the 1860 Act in West Bengal; societies registered under it bring their memorandum and regulations into conformity within six months of commencement or such further period as the Registrar allows.
Need help with a West Bengal society?
If you are choosing between a society and a not-for-profit company, or need a society's annual filings reviewed, see our Section 8 company registration page and write to us with your papers. For tax registrations, see our income-tax guides.
Key takeaways
- Section 36 repeals the 1860 Act in West Bengal; the copy is read as amended up to 1984.
- Seven or more individuals form a society; the registration fee is capped as printed in s.7(2).
- Accounts are audited every year; returns are filed within thirty days after the annual general meeting.
- Alteration of the memorandum needs the Registrar's permission and three-fourths of the members.
- Several fine figures are not legible in the copy; check the official text.
Read next
- Sections 4 and 19 of the 1860 Act: annual list and inspection
- How to file annual returns of a society
- Sections 13 and 14 of the 1860 Act: dissolution and surplus property
- Societies Registration in Tamil Nadu: the 1975 Act
Disclaimer: Based on a copy of the Societies Registration Act, 1860 last updated 30 July 2019 and on copies of the Haryana (2012), Karnataka (1960), Rajasthan (1958), Tamil Nadu (1975), Uttar Pradesh and West Bengal (1961) societies laws, each amended only up to the date its copy shows, as consulted on 2 October 2026. Societies law differs from State to State; later amendments, State rules and current fees should be checked. This article is general information, not legal advice; check the official text before acting.