Goa Societies (NGO) Registration Act
The British passed the Societies Registration Act in India in 1860. The Act was based on The Literary and Scientific Institutions Act, which was passed in England in 1854.
The main Act is simple enough. However, the states have power (Charitable and Religious institutions fall under state list) to amend the main Act for their own state. Many states have amended the main Act, These amendments create confusion in section references, such as Section 4A for Bihar is different from section 4A for Goa. Others have passed their own independent Act.
It has proved very complex task to get the latest amendments for each state. Therefore, please reconfirm the information presented here before taking any important decisions.
Goa, Daman and Diu
[Societies Registration Act, 1860 as amended by the State]
Registration
By filing Memorandum of Association and certified copy of Rules and Regulations along with a fee of Rs.50/- (Sec. 3). All documents to be filed with the Inspector General of Registration.
Alteration
You can alter the objects of the society, change its name or merge with another society. For this, you have to convene two general body meetings (at interval of one month). Three-fifths of the members have to approve the change (Sec. 12).
Change of name becomes effective only when approved by the Inspector General of Registration (Sec. 12A). It does not affect any rights or obligations of the society. It also does not affect any legal proceedings by or against the society (Sec. 12B).
List of Governing Body Members
You should file this every year within 14 days of annual general meeting. If general meetings are not held, file this in the month of January (Sec. 4).
The Inspector General can ask for additional information about employees, including their salary etc. (Sec. 4A).
Accounts
The society should keep proper accounts. These should be closed on 31st March each year. These should also be audited each year (Sec. 12C).
The auditor should send a copy of the audit report to the Inspector General. He / she should report any irregularity. The auditors should say whether this was due to breach of trust, misappropriation or misconduct of governing body or any other person (Sec. 12D).
Dissolution
At least three-fifths (60%) of the general body members have to vote for dissolution of the society at a special meeting (Sec. 13). Government's consent is required for dissolving the society, if it is a member or a contributor or interested in the society. However, the government can neither dissolve a society on its own, nor can it take over the society.
Disposal of property upon dissolution
A society's property cannot be distributed among its members. Further, after dissolution, the members cannot give away the property to another society. However, the majority of members present at the time of dissolution can give the property (left after settlement of all debts and liabilities) to the Government. The Government can utilise the property for any of the purposes mentioned in section 1-A of the Act (Sec. 14-A as introduced by the State).
Others
All documents of the society are open to public for inspection on payment of Re.1. Copies can be taken and also can be certified by Inspector General of Registration (Sec. 19).
