SUPPLEMENT

Goa Legislature Secretariat

The following bill which was introduced in the Legislative Assembly of the State of Goa on 31st

August, 2026 is hereby published for general information in pursuance of Rule-138 of the Rules of

Procedure and Conduct of Business of the Goa Legislative Assembly.

________

The Goa Motor Vehicles Tax (Amendment) Bill, 2026

(Bill No. 46 of 2026)

BILL

further to amend the Goa Motor Vehicles Tax Act, 1974 (Act No. 8 of 1974).

BE it enacted by the Legislative Assembly of Goa in the Seventy-seventh Year of the Republic of India

as follows:-

1. Short title and commencement.— (1) This Act may be called the Goa Motor Vehicles Tax

(Amendment) Act, 2026.

(2) It shall be deemed to have come into force on the 12th day of May, 2026.

2. Amendment of Schedule.— In the Schedule appended to the Goa Motor Vehicles Tax Act, 1974 (Act

No. 8 of 1974) (herein after referred to as the “Principle Act”), in PART ‘B’, in item (B), for the existing

entry against serial No. (5), the following entry shall be substituted, namely:—

“(5) Construction equipment vehicles as

defined under rule 2 of the Central Motor

Vehicles Rules, 1989.

1 % of the cost of the vehicle as annual tax or

9% of the cost of vehicle as one time tax at the

time of registration.”.

3. Repeal and Saving.— (1) The Goa Motor Vehicles Tax (Amendment) Ordinance, 2026 (Ordinance

No. 5 of 2026) is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken under the principal Act, as

amended by the said Ordinance, shall be deemed to have been done or taken under the principal Act, as

amended by this Act.

LA/LEGN/2026/1642

Suggestions are welcomed on e-mail: [email protected]

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RNI No. GOAENG/2002/6410

Panaji, 24th September, 2026 (Asvina 2, 1948)

SERIES I No. 26

PUBLISHED BY AUTHORITY

STATEMENT OF OBJECTS AND REASONS

The Bill seeks to amend the Schedule appended to the Goa Motor Vehicles Tax Act, 1974 (Act No. 8

of 1974) so as to make a provision therein for payment of 1% of the cost of the vehicle as annual tax or 9%

of the cost of the vehicle as one-time tax at the time of registration, in respect of Construction Equipment

Vehicles as defined under rule 2 of the Central Motor Vehicles Rules, 1989.

The Bill also seeks to repeal the Goa Motor Vehicles Tax (Amendment) Ordinance, 2026 (Ordinance

No. 5 of 2026) promulgated by the Governor of Goa on 12th day of May, 2026.

This Bill seeks to achieve the above objects.

FINANCIAL MEMORANDUM

The Bill proposes for payment of 1% of the cost of the vehicle as annual tax or 9% of the cost of

vehicle as one-time tax at the time of registration for Construction Equipment Vehicles as defined under

Rule 2 of the Central Motor Vehicles Rules, 1989.

There is no concession/reduction in the tax rate, instead, an option is provided to the registered owner

to either pay tax yearly at the rate of 1% of the cost of the vehicle as annual tax or 9% of the cost of the

vehicle as one-time tax at the time of registration.

MEMORANDUM REGARDING DELEGATED LEGISLATION

No delegated legislation is envisaged in this Bill.

Assembly Hall,

Porvorim-Goa.

25 August, 2026

SHRI MAUVIN GODINHO

Minister for Revenue

Assembly Hall,

25 August, 2026.

SMT. NAMRATA ULMAN

Secretary to the

Legislative Assembly of Goa.

Governor’s Recommendation under Article 207 of the Constitution of India

In pursuance of Article 207 of the Constitution of India, I, Pusapati Ashok Gajapathi Raju, Governor

of Goa, hereby recommend to the Legislative Assembly of Goa, the introduction and consideration of the

Goa Motor Vehicles Tax (Amendment) Bill, 2026, by the Legislative Assembly of Goa.

RAJ BHAVAN,

Date: 21/08/2026.

Pusapati Ashok Gajapathi Raju

Honourable Governor of Goa.

ANNEXURE

The details of the Existing and proposed Tax amendment for Construction Equipment Vehicles

are as below:

---------------------------------------------------------------------------------------------------------------------------------

The Motor Vehicles Act, 1947 (Act 8 of 1974)

---------------------------------------------------------------------------------------------------------------------------------

Tax Rates for Construction Equipment Vehicles, as per the Part ‘B’, item B, at serial No. (5) of The Goa

Motor Vehicles Tax Act,1974.

Existing Tax Rate

New Proposed Tax Rate

9 % of the cost of vehicle as one time

tax.

1 % of the cost of the vehicle as annual tax or 9% of the cost of

vehicle as one time tax at the time of registration.

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24TH SEPTEMBER, 2026

The following bill which was introduced in the Legislative Assembly of the State of Goa on 31st

August, 2026 is hereby published for general information in pursuance of Rule-138 of the Rules of

Procedure and Conduct of Business of the Goa Legislative Assembly.

________

The Registration (Goa Amendment) Bill, 2026

(Bill No. 49 of 2026)

BILL

further to amend the Registration Act, 1908 (Central Act 16 of 1908), as in force in the State of Goa.

BE it enacted by the Legislative Assembly of Goa in the Seventy-seventh Year of the Republic of India

as follows: —

1. Short title and commencement.— (1) This Act may be called the Registration (Goa Amendment)

Act, 2026.

(2) It shall come into force on such date as the Government may, by notification in the Official

Gazette, appoint.

2. Omission of Section 19 A.— In the Registration Act, 1908 (Central Act 16 of 1908), as in force in

the State of Goa (hereinafter referred to as the “principal Act”), Section 19 A shall be omitted.

3. Amendment of Section 20.— In Section 20 of the principal Act, after sub-section (2), the following

proviso shall be inserted, namely:—

“Provided that no such note is required to be made in the register where any document is registered

and uploaded under online registration system.”.

4. Substitution of Section 32 A.— For Section 32 A of the principal Act, the following section shall be

substituted, namely:—

“32A. Compulsory uploading of photograph, etc.— Every person presenting any document at the

proper registration office under Section 32 shall also upload digital photograph and digital finger prints

of both the hands of each party to such document:

Provided that in case where any document is uploaded under online registration system, such digital

photograph and digital fingerprints shall be obtained by the registering officer before admission of such

document for registration.”.

5. Amendment of Section 57.— In Section 57 of the principal Act, after sub-section (5), the following

sub-section shall be inserted, namely:—

“(6) In case where the documents are registered by online registration system and the Books in

respect of such documents as referred above are maintained digitally, the applications, payments and

issue of copies thereto shall be in digital form.”.

6. Amendment of Section 58.— In Section 58 of the principal Act, in sub-section (1), for Clause (c), the

following clause shall be substituted, namely:—

“(c) name, digitally obtained photograph, digitally obtained finger prints of both hands and signature

of every person who is party to such document or of his duly authorized representative, assignee or

agent, if the same is executed by the latter.”.

7. Amendment of Section 60.— In Section 60 of the principal Act, for sub-section (1), the following

sub-section shall be substituted, namely:—

LA/LEGN/2026/1643

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“(1) After such of the provisions of Section 34, 35, 58 and 59 as apply to any document presented

for registration have been complied with, the registering officer shall register such document under

online registration system and generate a certificate of registration containing details such as unique

registration number, book number and date of registration.”;

8. Insertion of new Section 71A.— After Section 71 of the principal Act, the following section shall be

inserted, namely:—

“71 A. Withholding registration of certain documents.— The Registering Officer may refuse to

effect is received from authorities, such as, the Enforcement Directorate, Securities and Exchange Board

of India and Income Tax Authorities subsequent to execution of due process of law for property seizure

or attachment as stipulated in the respective Central Acts granting those powers.”.

9. Insertion of new PART XII A.— After Part XII of the principal Act, the following part shall be

inserted, namely:—

“PART XII A

Cancellation of Fradulent Documents

77A. Institution of suit in case of fraudulent document.— (1) Any investigating authority may institute

a suit or a case before such court or Tribunal as notified by the Government for deciding any document as

fraudulent or not.

(2) The investigating authority referred in sub-section (1) shall file a case before such Court or

Tribunal only after ascertaining on exhaustive investigation that the document registered with the

registering officer is fraudulent.

77B. Order for cancellation.— (1) The Court or Tribunal referred in Section 77A may upon such

enquiry as it deems fit, order cancellation of a document which is found to be fraudulently registered

before the Registering Officer and it may also order restoration of property in the name of original owner

on cancellation of such document.

(2) The concerned registering officer shall cancel the document as ordered within two days from the

date of receipt of Order of such Court or Tribunal.

10. Substitution of Section 80.— For Section 80 of the principal Act, the following section shall be

substituted, namely:—

“80. Fees payable before presentation.— All fee for the registration of any document which would

be presented for registration under this Act shall be payable electronically before presentation of such

document. The payment of such fee shall be valid for a period of four months from the date of such

payment.”.

11. Amendment of Section 86.— In Section 86 of the principal Act, for the expression “ No registering

officer shall be liable to any suit, claim or demand by reason of anything in good faith done or refused in

his official capacity”, the expression “ No registering officer shall be liable to any suit, claim or demand by

reason of anything in good faith done or refused in his official capacity, except in case of proven

misconduct or lapse in cancelling any document which is ordered to be cancelled under 77B.”.

STATEMENT OF OBJECTS AND REASONS

The Bill seeks to omit Section 19A of the Registration Act, 1908 (Central Act 16 of 1908) in its

application to the State of Goa (hereinafter referred to as the ‘said Act”) since the said provision has

become redundant as the registration of documents are now on digital format under National Generic

Document Registration System (NGDRS) which is implemented in Goa. Under this system the original

document itself is scanned and uploaded on system hence true copy is not required.

The Bill further seeks to amend Section 20 of the said Act as under the National Generic Document

Registration System, the original document itself is scanned and uploaded and hence there is no scope of

interlineation, blanks, etc.

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The Bill also seeks to substitute Section 32A of the said Act as uploading of photographs and

fingerprints would facilitate identification of the parties presenting document for registration and details

thereof would remain in the records of the Department.

The Bill also seeks to amend Sections 57, 58 and 60 of the said Act so as to incorporate the systemic

changes that have occurred due to implementation of online registration system.

The Bill also seeks to insert Section 71A in the said Act so as to provide for withholding the

registration of any document by a registering authority upon receival of the written request from authorities

such as Enforcement Directorate, Income Tax Department, Securities and Exchange Board of India, etc.

The Bill also seeks to insert PART XII A in the said Act so as to provide mechanism for cancellation of

documents which are fraudulently registered under the said Act.

The Bill also seeks to substitute section 80 of the said Act so as to incorporate systemic changes that

have occurred due to implementation of online registration system.

This Bill seeks to achieve the above objects.

FINANCIAL MEMORANDUM

No Financial implications are involved in this Bill.

MEMORANDUM REGARDING DELEGATED LEGISLATION

Clause 1 (2) of the Bill seeks to empower the Government to appoint the date for bringing into force

the Act by Notification in the Official Gazette.

Clause 9 of the Bill empowers the Government to issue notification for notifying a Court or Tribunal

for deciding any document as fraudulent or not.

Porvorim-Goa.

20/08/2026.

DR. PRAMOD SAWANT

Chief Minister/

/Minister for Law and Judiciary

Assembly Hall,

Porvorim-Goa.

20/08/2026.

SMT. NAMRATA ULMAN

Secretary to the

Legislative Assembly of Goa.

ANNEXURE

---------------------------------------------------------------------------------------------------------------------------------

(Name of The Bill The Registration (Goa Amendment) Bill, 2026)

---------------------------------------------------------------------------------------------------------------------------------

Sr.

No.

Existing Provision

Amendment proposed in the Bill

Justification for amendment

“19A. Documents presented for

registration to be accompanied

by true copies thereof.—

(1)

document

shall

accepted for registration unless it

is accompanied by it true copy

thereof.

(2) The true copy referred to in

sub-section (1) shall be neatly

Section 19 A shall be omitted

Section 19A from the Registration

Act, 1908 (Central Act 16 of 1908)

(hereinafter referred to as the ‘said

Act”) since the said provision has

become redundant as the registration

of documents are now on digital

format

under

National

Generic

Document

Registration

System

(NGDRS) which is implemented in

Goa. Under this system the original

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24TH SEPTEMBER, 2026

handwritten, printed, typewritten,

lithographed

otherwise

prepared in accordance with such

rules as may be made in this

behalf.”.

document itself is scanned and

uploaded on system hence true copy

is not required.

Section

20.

Documents

containing

interlineations,

blanks, erasures or alterations.—

(1) The registering officer may in

his discretion refuse to accept for

registration any document in

which any interlineation, blank,

erasure or alteration appears,

unless the persons executing the

document

attest

with

their

signatures

initials

such

interlineation, blank, erasure or

alteration.

(2) If the registering officer

registers any such document, he

shall, at the time of registering

the same, make a note in the

blank, erasure or alteration.

In Section 20 of the principal

Act, after sub-section (2), the

following proviso shall be

inserted, namely:—

“Provided that no such note is

required to be made in the

is registered and uploaded

under

online

registration

system.”.

Section 20 of the said Act since under

the

National

Generic

Document

Registration System the original

document itself being scanned and

uploaded and hence there is no scope

of interlineation, blanks etc. where

the original documents are scanned

and uploaded.

32A. Compulsory affixing of

photograph, etc.— Every person

presenting any document at the

proper registration office under

Section 32 shall affix his passport

size photograph and fingerprints

to the document: Provided that

where such document relates to

the transfer of ownership of

immovable property, the passport

size photograph and fingerprints

of each buyer and seller of such

property

mentioned

the

document shall also be affixed to

the document.

For Section 32 A of the

principal Act, the following

section shall be substituted,

namely:

“32A. Compulsory uploading

of photograph, etc.— Every

person

presenting

any

document

the

proper

registration

office

under

Section 32 shall also upload

digital photograph and digital

finger prints of both the

hands of each party to such

document:

Provided that in case where

any document is uploaded

under

online

registration

system

such

digital

photograph

and

digital

fingerprints shall be obtained

by the registering officer

before admission of such

document for registration.”.

To substitute Section 32A of the said

Act as uploading of photographs and

fingerprints

would

facilitate

identification of the parties to the

registration and would remain in the

records of the Department.

Section 57. Registering officers

to allow inspection of certain

books and indexes, and to give

certified copies of entries.—

(1) Subject to the previous

payment of the fees payable in

that behalf, the Books Nos. 1 and

2 and the Indexes relating to

In Section 57 of the principal

Act, after sub-section (5), the

following sub-section shall be

inserted, namely:—

“(6)

case

where

the

documents are registered by

online registration system and

the Books in respect of such

To amend Section 57 of the said Act

incorporate

the

systemic

changes that have occurred due to

implementation of online registration

system.

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Book No. 1 shall be at all time

open to inspection by any person

applying to inspect the same;

and, subject to the provisions of

Section 62, copies or entries in

such books shall be given to all

persons applying for such copies.

(2)

Subject

the

same

provisions, copies of entries in

Book No. 3 and in the Index

relating thereto shall be given to

the

persons

executing

the

documents to which such entries

relate, or to their agents, and after

the death of the executants (but

not

before)

any

person

applying for such copies.

(3)

Subject

the

same

provisions, copies of entries in

Book No. 4 and in the Index

relating thereto shall be given to

any person executing or claiming

under the documents to which

such entries respectively refer, or

to his agent or representative.

(4) The requisite search, under

this section for entries in Book

Nos. 3. and 4 shall be made only

by the registering officer.

(5) All copies given under this

section shall be signed and sealed

by the registering officer, and

shall be admissible for the

purpose of proving the contents

of the original documents.

documents as referred above

are maintained digitally, the

applications, payments and

issue of copies thereto shall

be in digital form.”.

Section 58. Particulars to be

endorsed on documents admitted

to registration.—

(1) On every document admitted

to registration, other than a copy

of a decree or order, or a copy

sent to a registering officer under

Section

89,

there

shall

endorsed from time to time the

following particulars, namely:

(a) the signature and addition of

every

person

admitting

the

execution of the document, and,

if such execution has been

admitted by the representative,

assign or agent of any person, the

signature and addition of such

representative, assign or agent;

(b) the signature and addition of

every

person

examined

reference to such document

In Section 58 of the principal

Act, in sub-section (1), for

Clause (c), the following

clause shall be substituted,

namely:—

“(c) name, digitally obtained

photograph,

digitally

obtained finger prints of both

hands and signature of every

person who is party to such

document or of his duly

authorized

representative,

assignee or agent, if the same

is executed by the latter.”.

To amend section 58 of the said Act

incorporate

the

systemic

changes that have occurred due to

implementation of online registration

system.

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under any of the provisions of

this Act; and

delivery of goods made in the

presence of the registering officer

in reference to the execution of

the document, and any admission

of receipt of consideration, in

whole or in part, made in his

presence in reference to such

execution.

Section

60.

Certificate

registration.—

(1) After such of the provisions

of Sections 34, 35, 58 and 59 as

apply to any document presented

for

registration

have

been

complied with, the registering

officer shall endorse thereon a

certificate containing the word

“registered”, together with the

number and page of the book in

which the document has been

copied.

In Section 60 of the principal

Act,— for sub-section (1), the

following sub-section shall be

substituted, namely:—

“(1)

After

such

the

provisions of Section 34, 35,

58 and 59 as apply to any

document

presented

for

registration

have

been

complied with, the registering

officer shall register such

document

under

online

registration

system

and

generate

certificate

registration containing details

such as unique registration

number, book number and

date of registration.”;

To amend Section 60 of the said Act

incorporate

the

systemic

changes that have occurred due to

implementation of online registration

system.

“71

Withholding

registration

certain

documents.—

The

Registering

Officer

may

refuse to register a document

providing

detailed

justification for such refusal

upon a written request to that

effect

received

from

authorities,

such

as,

the

Enforcement

Directorate,

Securities

and

Exchange

Board of India and Income

Tax Authorities subsequent to

execution of due process of

law for property seizure or

attachment as stipulated in

the respective Central Acts

granting those powers.”.

The proposed insertion of Section

71A

seeks

empower

the

Registering

Officer

refuse

registration of documents relating to

properties that have been lawfully

seized or attached by competent

authorities under the relevant Central

Acts. The amendment is intended to

prevent unauthorized transfers of

such

properties,

safeguard

the

effectiveness

attachment

and

seizure

proceedings,

and

ensure

greater

transparency

and

legal

certainty in property transactions.

Insertion of new PART XII

A.—

After Part XII of the principal

Act, the following part shall

be inserted, namely:—

“PART XII A

CANCELLATION

FRADULENT

DOCUMENTS

To insert PART XII A in the said Act,

so as to provide mechanism for

security of documents which are

fraudulently documents registered

under the said Act and for their

cancellation.

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77A. Institution of suit in

case of fraudulent document.

— (1) Any investigating

authority may institute a suit

or a case before such court or

Tribunal as notified by the

Government for deciding any

document as fraudulent or

not.

(2)

The

investigating

authority referred in sub-

section (1) shall file a case

before such Court or Tribunal

only after ascertaining on

exhaustive investigation that

the document registered with

the

registering

officer

fraudulent.

77B. Order for cancellation.

— (1) The Court or Tribunal

referred in Section 77A may

upon such enquiry as it

deems fit, order cancellation

of a document which is found

to be fraudulently registered

before the Registering Officer

and

may

also

order

restoration of property in the

name of original owner on

cancellation

such

document.

(2) The concerned registering

officer

shall

cancel

the

document as ordered within

two days from the date of

receipt of Order of such

Court or Tribunal.

Section 80. Fees payable on

presentation.—All fees for the

registration of documents under

this Act shall be payable on the

presentation of such documents.

For

Section

the

principal Act, the following

section shall be substituted,

namely:—

“80. Fees payable before

presentation.— All fee for the

registration of any document

which would be presented for

registration under this Act

shall

payable

electronically

before

presentation

such

document. The payment of

such fee shall be valid for a

period of four months from

the date of such payment.”.

To substitute Section 80 of the said

Act to incorporate the systemic

changes those have occurred due to

implementation of online registration

system.

Section 86. Registering officer

not liable for thing bona fide

done or refused in his official

capacity.— No registering

Amendment of Section 86.—

In Section 86 of the principal

Act, for the expression “ No

registering officer shall be

The registering officer shall be liable

in case of proven misconduct or lapse

in registering any document which is

ordered to be cancelled under 77B.”.

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officer shall be liable to any suit,

claim or demand by reason of

anything in good faith done or

refused in his official capacity.

liable to any suit, claim or

demand

reason

anything in good faith done

or refused in his official

capacity”, the expression “

No registering officer shall be

liable to any suit, claim or

demand

reason

anything in good faith done

or refused in his official

capacity, except in case of

proven misconduct or lapse in

cancelling

any

document

which is ordered to be

cancelled under 77B.”.

———♦———

The following bill which was introduced in the Legislative Assembly of the State of Goa on 31st

August, 2026 is hereby published for general information in pursuance of Rule-138 of the Rules of

Procedure and Conduct of Business of the Goa Legislative Assembly.

________

The Goa Private Universities (Amendment) Bill, 2026

(Bill No. 57 of 2026)

BILL

further to amend the Goa Private Universities Act, 2020 (Goa Act 4 of 2020).

BE it enacted by the Legislative Assembly of Goa in the Seventy-seventh Year of the Republic of India

as follows: —

1. Short title and commencement.— (1) This Act may be called the Goa Private Universities

(Amendment) Act, 2026.

(2) It shall come into force on such date as the Government may, by notification in the Official

Gazette, appoint.

2. Amendment of Section 2.— In Section 2 of the Goa Private Universities Act, 2020 (Goa Act 4 of

2020) (hereinafter referred to as the “principal Act”), after Clause (xv), the following clause shall be

inserted, namely:—

“(xva). “Schedule” means the Schedule to this Act;”

3. Amendment of Section 3.— In Section 3 of the principal Act,—

(i) Clause (a) shall be omitted;

(ii) for Clause (c), the following clause shall be substituted, namely:—

“(c) install equipments, computers, furniture, assets, and infrastructural facilities in the next five

years after establishing University;”;

(iii) In Clause (e), the expression, “worth rupees fifty lakhs in the library and also undertake to

invest rupees five crores for the books, periodicals” shall be omitted.

4. Amendment of Section 6.— In Section 6 of the principal Act, in sub-section (l), in Clause (ii),—

LA/LEGN/2026/1644

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(a) the expression, “atleast for a period of 30 years, a land not less than 50,000 (fifty thousand)

square meters or” shall be omitted;

(b) the expression, “whichever is higher” shall be omitted.

5. Amendment of Section 7.— In Section 7 of the principal Act, the existing provision thereof shall be

numbered as sub-section (1) and after sub-section (1) as so numbered, the following sub-section shall be

inserted, namely:—

“(2) Upon issuance of a notification under sub-section (1), the Government may, by a notification in

the Official Gazette, insert necessary entries in the Schedule hereto and may, for that purpose, suitably

amend the Schedule by the said notification, and thereupon the entries therein shall stand amended

accordingly.”

6. Amendment of Section 18.— In Section 18 of the principal Act, in sub-section (1), for the expression

“from a panel of three persons recommended by the Governing Body”, the expression “in accordance with

the Regulations of University Grants Commission, notified from time to time” shall be substituted.

7. Amendment of Section 19.— In Section 19 of the principal Act, in sub-section (1), for the expression

“shall be appointed by”, the expression “shall be appointed by the Executive Council on the

recommendation of” shall be substituted.

8. Omission of Section 50.— Section 50 of the principal Act shall be omitted.

9. Insertion of Schedule.— In the principal Act, the following Schedule shall be inserted at the end,

namely:—

“SCHEDULE

(See Section 7)

Sr.

No.

Name of the Sponsoring Body

Name of the

Private

University

Address of the Private

University

Date of permission to

operate the

University

(1)

(2)

(3)

(4)

(5)

Parul Education Foundation,

Behind Apollo Tyres, P.O.

Limba, Taluka Waghodia,

District Vadodara, Gujarat.

Parul

University,

Goa

Survey No. 78/1, next to

ONGC, Village Quitol,

Taluka Quepem, District

Kushawati (Erstwhile

South Goa) 403723

14th August, 2025

Maharashtra Academy of

Engineering Education and

Research (MAEER), Survey No.

124, Off Paud Roud, Kothrud,

Pune, 411038

MIT World

Peace

University,

Goa

Harmal Panchakroshi

Shikshan Mandal, Vidya

Sankul, Bhom Plateau,

Harmal Goa– 403524

(Off Campus)

23rd April, 2026

Ganpat & Manju Foundation A-

301, Ganesh Meridian, Opp.

High Court, Opp. Amiraj Farm,

S.G. Highway, Ahmedabad

(Gujarat) 382421

Ganpat

University,

Goa

10 Landmark, Plot No.

10, Nagoa, Taluka

Salcete, South Goa,

403722

(Off Campus)

23rd July, 2026

STATEMENT OF OBJECTS AND REASONS

The Bill seeks to amend certain provisions of the Goa Private Universities Act, 2020 (Goa Act 4 of

2020) so as to provide, inter alia, for relaxation in the requirement of area of land, quantum of expenditure

on infrastructural facilities and library, and also in regard to permanent endowment fund, in view of

Deregulation measures.

The Bill also seeks to make provisions for appointment of Vice-Chancellor and Pro-Vice-Chancellor in

a private university, in accordance with the Regulations of the University Grants Commission.

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This Bill seeks to achieve the above objects.

FINANCIAL MEMORANDUM

No Financial implications are involved in this Bill.

MEMORANDUM REGARDING DELEGATED LEGISLATION

Clause 1(2) of the Bill empowers the Government to appoint the date for bringing into force the Act by

notification in the Official Gazette.

This delegation is of normal character.

Porvorim-Goa.

27th August, 2026.

DR. PRAMOD SAWANT

Hon’ble Minister for Education

Assembly Hall,

Porvorim-Goa.

27th August, 2026.

SMT. NAMRATA ULMAN

Secretary to the

Legislative Assembly of Goa.

ANNEXURE

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Extract of Sections 2, 3, 6, 7, 18, 19 and 50 of the Goa Private Universities Act, 2020

(Goa Act 4 of 2020)

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Section 2

2. Definitions.— In this Act, unless the context otherwise requires,—

i. “Academic Council” means the Academic Council of the University;

ii. “Board” means the Board of Studies and the Planning Board, or any other Board of the

University;

iii. “Director” means Director of Higher Education;

iv. “Executive Council” means the Executive Council of the University;

v. “employee” means any person appointed by the University, and includes a teacher or any other

member of the staff of the University;

vi. “Faculty” means a Faculty of the University;

vii. “Government” means the Government of Goa;

viii. “Governing Body” means a committee constituted by the sponsoring body;

ix. “Hostel” means Scholar/Students Hostel of the University;

x. “Institution/College” means a college, including existing college or an Institution established or

maintained by or associated to or constituent of the University in accordance with this Act and the-

Statutes;

xi. “Prescribed” means prescribed under Statutes, Ordinances or Rules made under this Act;

xii. “President”, “Vice-Chancellor” and “Pro-Vice-Chancellor” means respectively the “President”,

the “Vice-Chancellor” the “Pro-Vice-Chancellor” of the University;

xiii. “Registrar”, “Deputy Registrar”, “Finance Officer”, Controller of Examinations”, “Librarian”

means, respectively, the Registrar, the Deputy Registrar, the Finance Officer, the Controller of

Examinations, the Librarian of the University;

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xiv. “Regulatory Body” means the statutory bodies established by the Central Government from

time to time such as University Grants Commission and includes the All India Council for Technical

Education, the Bar Council of India, the Distance Education Council, the Dental Council of India, the

Indian Nursing Council, the Medical Council of India, the National Council for Teacher Education,

Central Council for Indian Medicine and the Pharmacy Council of India;

xv. “Regulatory Authority” means the “Regulatory Authority” constituted under this Act.

xvi. “sponsoring body”, in relation to a University to be established under this Act, means:

(i) a Society registered under the Societies Registration Act, 1860 (Central Act No. 21 of 1860);

(ii) a public trust registered under the Charitable and Religious Trusts Act, 1920 (Central Act No.

14 of 1920) or the Registration Act, 1908 (Central Act No. 16 of 1908) or under an Act passed by the

legislature of any other state for registration of public trust); or

(iii) a company registered under Section 25 of the Companies Act, 1956 (Central Act No.1 of

1956) or under Section 8 of the Companies Act, 2013 (Central Act 18 of 2013);

xvii. “State” means the State of Goa;

xvii. “Statutes” and “Ordinances” means, respectively, the Statutes and the Ordinances of the

University, for the time being in force;

xix. “Student” means a student enrolled in the register of the University;

xx. “Teacher of the University” means Professors, Associate Professors, Assistant Professors, and

such other persons as may be appointed for imparting education, instructions, or conducting research in

the University and designated as such by the Ordinances;

xxi. “University” means a University established and incorporated under Section 8 of this Act;

Section 3

3. Conditions for the establishment of the University.— The sponsoring body shall, for the purposes of

establishing the University under this Act, fulfil the following conditions, namely:—

(a) create a permanent endowment fund of at least rupees five crores;

(b) own or possess on long term lease basis a land, buildings and infrastructure facilities required for

establishing University;

mentioned in Clause (b) and other consumables and non-consumables of atleast rupees two crores in

offices and laboratories in the building referred to in Clause (b); and undertake to procure the computers,

furniture, assets, infrastructural facilities (other than building mentioned in Clause (b) and other

consumables and non-consumables of atleast rupees four crores in the next five years after establishing

University;

(d) appoint at least one Professor, two Associate Professors and sufficient number of Assistant

Professors and supporting staff members in every department or discipline;

(e) purchase books and periodicals worth rupees fifty lakhs in the library and also undertake to

invest rupees five crores for the books, periodicals, computer library networking and other library

facilities in the first three years after establishing the University;

(f) undertake to arrange the co-curricular activities, extracurricular activities, debate, competitions,

quiz programmes, sports, National Service Scheme and National Cadet Corps for the students as per the

standards of regulatory bodies;

(g) undertake to adhere standards, conditions and regulations set by University Grants Commission,

All India Council for Technical Education, National Council for Teachers Education, Bar Council of

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India, Medical Council of India and other regulatory bodies established by the Government or Central

Government;

(h) undertake to establish the provident fund for the employees of the University and to introduce

other welfare schemes;

(i) make the Statutes and the Ordinances for the administration and functioning of the University;

(j) any arrangements made by the University shall not differ from the provisions of the Act and

regulations of the University Grants Commission and other regulatory bodies;

(k) ensure transparent functioning of the University and put the clearances obtained from the

Regulatory Bodies in the public domain;

(l) furnish such information to the Government in such manner as may be prescribed;

(m) comply with such other conditions as may be notified by the Government to be fulfilled before

the establishment of the University.

Section 7

7. Permission to operate the University.— The Government may, if satisfied, after considering the

compliance report submitted under sub-section (2) of Section 6, that the sponsoring body has complied

with the provisions of section 3 by a notification published in the Official Gazette, permit the sponsoring

body to operate the University with such name and at such location as it may deem fit.

Section 18

18. The Vice-Chancellor.— (1) The Vice Chancellor shall be appointed by the President in

consultation with the Government from a panel of three persons recommended by the Governing Body and

shall, subject to the provisions laid down in the Statutes and shall hold office for a period of five years:

Provided that, after expiry of the said term of five years, a person shall be eligible for re appointment as

Vice-Chancellor for another term of five years: Provided further that no person shall hold the office of

Vice-Chancellor beyond sixty-five years of his age.

(2) If, at any time, upon representation made or otherwise, and after making such inquiry, as may be

deemed necessary, the situation so warrants and if the continuance of the Vice-Chancellor is not in the

interest of the University, the President with the prior approval of the Government, may, by an order in

writing, ask the Vice-Chancellor to relinquish his office from such date as may be specified in the order:

Provided that before taking an action under this sub-section, the Vice-Chancellor shall be given an

opportunity of being heard.

(3) The Vice-Chancellor shall be the principal executive and academic officer of the University and

shall exercise powers of general superintendence over the University.

(4) The Vice-Chancellor shall preside at the convocation of the University in the absence of the

President.

(5) If, in the opinion of the Vice-Chancellor, it is necessary to take immediate action on any matter for

which powers are conferred on any other officer or authority by or under this Act, he may take such action

as he deems necessary and shall at the earliest opportunity thereafter report his action to such officer or

authority as would have in the ordinary course dealt with the matter: Provided that if in the opinion of the

concerned officer or authority such action should not have been taken by the Vice Chancellor, then such

case shall be referred to the President whose decision thereon shall be final: Provided further that a person

aggrieved by the decision of the President shall, within a period of three months from the date of

communication or knowledge of such decision, have right to appeal before the regulatory authority which

shall decide the appeal in accordance with the provisions of the Act and the Statutes, Ordinances and

Regulations made thereunder and the decision of the Regulatory Authority shall be final.

(6) The Vice-Chancellor shall exercise such powers and perform such duties as may be provided by the

Act and the Statutes, Ordinances and Regulations made thereunder.

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Section 19

19. The Pro-Vice Chancellor.— (1) The Pro Vice-Chancellor shall be appointed by the Vice-

Chancellor in such manner and shall exercise such powers and perform such functions as may be specified

by the Statutes.

(2) The Pro-Vice Chancellor appointed under sub-section (1) shall discharge his duties in addition to

his duties as a Professor.

(3) The Pro-Vice-Chancellor shall assist the Vice-Chancellor in discharging day-to-day duties as and

when required by the Vice-Chancellor.

Section 50

50. Permanent Endowment Fund.— (i) The Sponsoring body shall establish a permanent Endowment

Fund of at least rupees five crores. (ii) The Endowment Fund shall be used as security deposit to ensure

that the University complies with the provisions of this Act and functions as per provisions of this Act, the

Statutes and the Ordinances. The Government shall have the power to forfeit part or whole of the

Endowment Fund in case the University or the sponsoring body contravenes the provisions of this Act, the

Statutes, the Ordinances, the regulations or the rules made thereunder. (iii) The University may utilize the

income from Endowment Fund for the development of infrastructure of the University and not for meeting

the recurring expenditure of the University. (iv) The amount of Endowment Fund shall be invested in such

instruments as the Government may prescribe and kept invested until the dissolution of the University. (v)

In case of investment in long term security, the certificates of the securities shall be kept in the safe custody

of the Government and in case of deposit in the interest-bearing Personal Deposit account in the

Government Treasury, deposit shall be made with the condition that the amount shall not be withdrawn

without the permission of the Government.

———♦———

The following bill which was introduced in the Legislative Assembly of the State of Goa on 31st

August, 2026 is hereby published for general information in pursuance of Rule-138 of the Rules of

Procedure and Conduct of Business of the Goa Legislative Assembly.

________

The Goa Co-operative Societies (Amendment) Bill, 2026

(Bill No. 60 of 2026)

BILL

further to amend the Goa Co-operative Societies Act, 2001 (Goa Act 36 of 2001).

BE it enacted by the Legislative Assembly of Goa in the Seventy-seventh Year of the Republic of India

as follows: —

1. Short title and commencement.— (1) This Act may be called the Goa Co-operative Societies

(Amendment) Act, 2026.

(2) It shall be deemed to have come into force on the 6th day of July, 2026.

2. Amendment of Section 2.— In Section 2 of the Goa Co-operative Societies Act, 2001 (Goa Act 36 of

2001) (hereinafter referred to as the “principal Act”), in Clause (43), after the words “this Act”, the words

“and includes multipurpose society or any other society as may be notified by the Government from time

to time” shall be inserted.

3. Amendment of Section 6.— In Section 6 of the principal Act, after second proviso, the following

proviso shall be inserted, namely:—

LA/LEGN/2026/1645

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“Provided also that dwelling units constructed prior to coming into force of the Real Estate

(Regulation and Development) Act, 2016 (Central Act 16 of 2016), and having three or more dwelling

units in such building who could not form any type of housing society as specified under this Act or rules

framed thereunder, may appoint a person among themselves as chief promoter to file an application before

Registrar of Co-operative Societies accompanied by Notarized copies of Agreements, registered or

unregistered instrument of sale or conveyance Deed executed by builder and/or land owner, in favour of

such apartment or flat owners evidencing transfer of property, rights therein and payment of consideration.

Such application shall be filed by Chief Promoter not later than the date as shall be notified by the

Government, alongwith such other documents as may be prescribed and the occupancy certificate, if any,

issued by local authority.

4. Amendment of Section 7.— In Section 7 of the principal Act,—

(i) in sub-section (1), for the words “four copies”, the words “two copies” shall be substituted;

(ii) in sub-section (2), in Clause (b), for the existing proviso, the following proviso shall be

substituted, namely:—

“Provided that in case where a co-operative housing society consists of more than five persons in

accordance with the scheme of housing on the plot of land mentioned in the objects of the society, the

application shall be signed by not less than such total number of members as may be prescribed”.

5. Amendment of Section 28.— In Section 28 of the principal Act, in sub-section (9), after the proviso,

the following Explanation shall be inserted, namely:—

“Explanation.— For the purposes of this section, conducting meeting virtually shall be considered as

valid. However, while election of board members vote shall be exercised personally.”

6. Amendment of Section 28A.— In Section 28A of the principal Act, the following proviso shall be

inserted, namely:—

“Provided that in case of a cooperative bank, restriction on holding of shares by a member thereof

shall be as specified by the Reserve Bank of India from time to time”.

7. Amendment of Section 42.— In Section 42 of the principal Act, in sub-section (2), after Clause (f),

the following clause shall be inserted, namely:—

“(g) Loan shall be sanctioned on such terms and conditions which are in consonance to the rules

made under this Act.”.

8. Amendment of Section 58.— In Section 58 of the principal Act, in sub-section (3), Clause (d) shall

be omitted.

9. Amendment of Section 59.— In Section 59 of the principal Act,—

(i) in sub-section (6), for the first proviso, the following proviso shall be substituted, namely:—

“Provided that, every member of the Board of Directors shall submit a self declaration cum

undertaking within fifteen days from assuming the office, in such form as may be prescribed. Any

member of the Board of Directors who fails to submit such declaration within specified period shall be

deemed to have vacated his office. Such member shall also file annual returns about their movable and

immovable property, loan transactions and their dealings with the other societies/banks in the form

specified by the Registrar from time to time depending upon the type of society:”;

(ii) in sub-section (11), after the words “continue on the board”, the words “of any society” shall be

inserted.

10. Amendment of Section 60.— In Section 60 of the principal Act,—

(i) in sub-section (2), after Clause (c), the following clause shall be inserted, namely:—

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“(d) has not undergone one-week training on cooperative management within six months from the

date of being chosen as a Director.”;

(ii) after sub-section (3), the following sub-sections shall be inserted, namely:—

“(4) In order to be eligible for being chosen as a Director on the board of any Apex or Federal

society, he shall,—

(a) have been the elected member of the Board of the society he is representing for atleast five

years;

(b) be representing a society having earned net profit for continuous period of three years;

for three years preceding the election;

(d) be representing a society having complied with the statutory requirement specified under the

Act.

(5) If member on the board of Apex society or Federal society is disqualified and/or penalized

under the provision of the Act, such member shall forthwith cease to be a member on Board of

Directors and deemed to have vacated his office as director on the Apex or Federal society:

Provided that if remaining directors allow any of such disqualified director to continue on the

board then entire board of directors of such Apex or Federal society shall be deemed to have been

disqualified and all such directors shall cease to continue on the board.”.

11. Substitution of Section 61.— For Section 61 of the principal Act, the following Section shall be

substituted, namely:—

“61. Disqualification of all directors of the board.— (1) Notwithstanding anything contained in the

foregoing section, the Registrar, after affording reasonable opportunity of being heard to the Directors,

disqualify all the directors of the board and such directors shall be ineligible to continue as directors of

any society for a period of six years, if during their term as directors of the society,—

(a) annual general meeting is not conducted within three months of closure of the society’s

accounting year;

(b) a requisitioned general meeting is not conducted within the specified time;

Body Meeting;

(d) they allow any of disqualified directors to continue on the board;

(e) they did not file returns under section 81 of the Act, in any electronic mode or in the module

provided, within thirty days from the date of Annual General Body Meeting;

(f) they are held responsible for not providing the information as required under section 32 of the

Act;

(g) they have failed to start business of society as per the main objects specified under the bye-

laws;

(h) they have failed to take any coercive action on recovery of overdue loan account which are

classified as Non-Performing Assets, by following due procedure.

(2) If it is proved that the aforesaid omission or commission was with the consent or connivance of

or is attributed to any gross negligence on the part of any Auditor, Director, Chief Executive, Managing

Director or any other officer of the society, such Auditor, Director, Chief Executive, Managing Director

or any other officer of the society shall be guilty and shall be liable for penalty which shall not be less

than rupees one hundred but not exceed rupees twenty-five thousand.”.

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12. Amendment of Section 62.— In Section 62 of the principal Act, in sub-section (1), in Clause (f),—

(i) sub-clause (ii) shall be omitted;

(ii) sub-clauses (iii), (iv), (v) and (vi) shall be re-numbered as sub-clauses (vii), (viii), (ix) and (x)

respectively and before sub-clause (vii) as so renumbered, the following clauses shall be inserted,

namely:—

“(ii) to recruit new staff, holding the certificate of co-operative training for minimum six months

duration from recognized co-operative training institute;

(iii) to organize training for the existing employees through a recognized institution and periodic

skill upgradation;

(iv) to fix staff strength based on the guidelines issued by the Registrar;

(v) to recruit new staff as per the recommendation of the staff assessment and selection committee

constituted as per the guidelines of the Registrar of Co-operative societies;

(vi) to frame service rules for internal promotion, transfer and all other service conditions.”.

13. Amendment of Section 67A.— In Section 67A of the principal Act,—

(i) in sub-section (3), for the words, “The Board of Directors or administrator”, the word

“Administrator” shall be substituted;

(ii) after sub-section (3), the following sub-section shall be inserted, namely:—

“(3a) The term of the appointed board of directors or director, as the case may be, shall be co-

terminous with the term of the elected board of directors or director.”.

14. Substitution of Section 70.— For Section 70 of the principal Act, the following section shall be

substituted, namely:—

“70. Qualifications of Chief Executive Officer or any other officer.— The qualifications for the

appointment of the chief executive officer or any other officer of society shall be such as may be notified

by the Government.”.

15. Amendment of Section 71.— In Section 71 of the principal Act, in sub-section (1), in Clause (e),

the first and third proviso shall be omitted.

16. Amendment of Section 72.— In Section 72 of the principal Act, in sub-section (2), for the words

“six months,” the words “three months” shall be substituted.

17. Amendment of Section 73.— In Section 73 of the principal Act, for sub-section (4), the following

sub-section shall be substituted, namely:—

“(4) Every society, shall prepare the Receipt and Payment statements/Trial Balance/Trading/

/Manufacturing Accounts, Profit and Loss Account/Income and Expenditure Account and Balance Sheet

in the manner as specified in the rules framed under the Act and submit it to the Registrar and the auditor

latest by 30th April of every year.”.

18. Amendment of Section 74.— In Section 74 of the principal Act,

(i) for sub-sections (3) and (4), the following sub-sections shall be respectively substituted, namely:—

“(3) Every society shall cause it’s accounts to be audited by an auditor referred to in sub-section

(2) appointed by the Registrar:

Provided that in case of cooperative bank, the prior approval of the Reserve Bank of India shall

be obtained:

Provided further that same auditor shall not be appointed consecutively for more than two years.

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(4) The accounts of every society for the financial year ending 31st March shall be audited within

three months of the close of the financial year to which such accounts relate.

Provided that the Registrar may in any particular case, extend the aforesaid period by such period

as he may consider necessary where he is satisfied that such extension shall be in the interest of the

society:

Provided further that in the event of pendency of audit, the Registrar shall appoint an auditor from

the panel of auditors constituted under sub-section (2) and cause the audit.

(ii) for sub-section (9), the following sub-section shall be substituted, namely:—

“(9) Notwithstanding anything contained in this section and Section 75, in case of co-operative

housing society, self-help groups and panivatap societies, the chief executive officer of such society

shall prepare the statements of accounts and audit report and submit to the Board. The Board shall

discuss in its meeting the statements of accounts and the audit report so submitted by the chief

executive officer and record its approval and place such statements of accounts and the audit report

before the general body by 30th June for its consideration. The chief executive officer while preparing

the statements of accounts and audit report shall exercise all due diligence and exercise the powers

and duties of the auditor as specified under Section 75 of the Act:

Provided that in all such cases where the annual statement of accounts and audit report is

prepared by the chief executive officer, such audit report and statement of accounts, after due approval

by the General Body, shall be submitted to the Assistant Registrar for scrutiny:

Provided further that any discrepancies or shortcoming pointed out by the Assistant Registrar on

such statement of accounts or audit report those shall be made good by the board of directors of such

society. Any audit compliance in such statement of accounts or audit report shall be placed before the

General Body and a copy of the action taken on such audit compliances shall be submitted to the

Assistant Registrar:

Provided also that in case the chief executive officer is not capable of preparing such statement of

accounts and audit report as required under this section then, the board of directors may adopt a

resolution to appoint an auditor from panel of auditors constituted under this section and obtain audit

report from such auditor and submit it to Assistant Registrar for scrutiny.”.

19. Amendment of Section 75.— In Section 75 of the principal Act,—

(i) for sub-section (8), the following sub-section shall be substituted, namely:—

“(8) In the event of mismanagement, misappropriation of society’s fund, the auditor shall file

special report to the Registrar, failing which, he shall be held responsible for willful omission or

failure to report to the Registrar which shall constitute an offence under the Act and he be removed

from the Panel of Auditors.”;

(ii) after sub-section (8), the following sub-section shall be inserted, namely”;

“(9) In the event of criminal breach of trust, an officer not below the rank of Co-operative Officer,

after obtaining the approval from the Registrar, shall require the chief executive officer or Managing

Director or any other officer to file first information report (FIR) to the concerned police station”.

20. Amendment of Section 76B.— In Section 76B of the principal Act,—

(i) for the existing title, the following title shall be substituted, namely:—

“Inspection and Scrutiny of Co-operative Credit Society and Other Co-operative Societies.”

(ii) for sub-section (1), the following sub-section shall be substituted, namely:—

Notwithstanding anything to contrary contained in Section 76A of the Act, the Registrar shall,

atleast once in a financial year, cause an inspection of books of accounts of co-operative credit society

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or other co-operative societies engaged in credit business, by an official not below the rank of Audit

Assistant. Such official shall provide to the society, a copy of its report on such inspection.”;

(iii) for sub-section (2), the following sub-section shall be substituted, namely:—

“(2) Notwithstanding anything to the contrary contained in any other law for the time being in

force and without prejudice to the provisions of sub-section (1), the Registrar may, at any time, cause

a scrutiny to be made by an official not below the rank of Junior Auditor/Inspector, on the affairs of

any co-operative credit society or other society and its books of accounts. A copy of the report of the

scrutiny shall be furnished to the co-operative credit society or other society, if such society makes a

request for the same or if any adverse action is contemplated against such society on the basis of the

scrutiny.”.

21. Substitution of Section 81.— For Section 81 of the principal Act, the following section shall be

substituted, namely:—

“81. Filing of returns.— Every co-operative society shall file returns, alongwith the filing fees as

prescribed and the following documents, within thirty days from the date of holding of annual general

body meeting, in any electronic mode or module provided by the Registrar.

(a) annual report of society’s activities;

(b) audited statement of accounts of society;

(d) plan for surplus disposal as approved by the general body of the co-operative society;

(e) list of amendments to the bye-laws of the co-operative society, if any;

(f) declaration regarding date of holding of it’s general body meeting alongwith notice,

proceedings and number of members who attended such meetings;

(g) declaration regarding date of conduct of elections, when due;

(h) names and addresses of the directors and their term of office;

(i) Director’s Annual Returns showing their personal movable and immovable property, loan

transactions and their dealings with the other societies/banks;

(j) any other information required by the Registrar in pursuance of any of the provisions of this

Act”.

22. Amendment of Section 82.— In Section 82 of the principal Act, in sub-section (6), for the

expression “Indian Penal Code, 1860 (45 of 1860)”, the expression “Bharatiya Nyaya Sanhita, 2023 (Act

45 of 2023)” shall be substituted.

23. Amendment of Section 102.— In Section 102 of the principal Act,

(i) in clause (i), the following words shall be inserted at the end, namely:— “situated within its area

of operation”.

(ii) after Clause (n), the following clauses shall be inserted, namely:—

“(na) ‘Redevelopment’ means reconstruction, renovation, re-building, or development of a

building or premises owned, leased or managed by a co-operative housing society, whether by self-

development or through a developer, and includes any arrangement for providing alternative

accommodation, additional area, or monetary compensation to the members of the society in

connection to such redevelopment;

(nb) “SAHARA” means Society’s Advisory, Harmony and Redressal Authority appointed under

Section 113A of the Act”.

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24. Substitution of Section 104A and 104B.— For Section 104A and 104B of the principal Act, the

following sections shall be substituted, namely.—

“104A. Redevelopment of Co-operative Housing Societies.— (1) Any co-operative housing society

shall be entitled to undertake redevelopment, reconstruction of their building or premises by following

the rules as may be prescribed.

(2) Any dispute relating to redevelopment, including execution or enforcement of the development

agreement, shall be referred to the Civil Court.

104B. Promoter/Office bearers to convey title, etc., and execute documents, according to

agreement.— (1) The Chairman or any office bearer of the co-operative housing society which are

registered and/or which shall be registered on coming into force of this section shall take all necessary

steps to complete transfer of title of land from the land owner or builder or developer, as the case may

be, and convey it in the name of the society, within a period of three months from its registration.

(2) It shall be the duty of the Chairman or any office bearer of the society to file with the Registrar a

copy of the conveyance immediately after registration of conveyance.

(3) The Registrar, by a notification in the Official Gazette, shall appoint an officer, not below the

rank of Senior Auditor/Inspector/Special Recovery Officer/Assistant Co-operative Officer, to be the

Designated Officer.

(4) If the Chairman or any office bearer is unable to execute the conveyance in favour of the society,

as provided under sub-section (1), any member of such Co-operative housing society, shall make an

application latest by the date as shall be notified by the Government, in writing, to the concerned

Designated Officer accompanied with the true copies of the registered agreements for sale, executed

with the land owner or builder or developer by each individual member of the society, who have

purchased the apartment/unit and all other relevant documents including the occupancy certificate, if

any, for issuing a report to the Co-operative Officer that such society is entitled to have a unilateral

deemed conveyance executed in their favour and to have it registered.

(5) The Designated Officer, appointed under sub-section (3), on receiving such application, within

reasonable time and in any case not later than ninety days, shall submit a report to the Co-operative

Officer authorised by the Government by notification in the Official Gazette. The Designated Officer

after making such enquiry as deemed necessary and after verifying the authenticity of the documents

submitted and after giving a reasonable opportunity of being heard to all the parties concerned, on being

satisfied that it is a fit case for inferring that the land owner or builder or developer has not facilitated to

transfer the title over the land and apartment/unit to the concerned co-operative society without any

substantial cause and valid reason and that he is convinced that the title need to be transferred by way of

conveyance deed make report thereof to the Co-operative Officer.

(6) Upon receipt of the report, the Co-operative Officer shall issue summons to the landowner or

builder or developer, as the case may be, to show cause why a unilateral instrument should not be

registered as deemed conveyance and after giving the landowner or builder or developer, as the case may

be, a reasonable opportunity of being heard, may, on being satisfied upon summary inquiry that it is a fit

case for unilateral conveyance, irrespective of any dispute pending between the landowner and

builder/developer, as the case may be, and without disturbing their inter se title or ownership, cause to be

registered an instrument as deemed conveyance, after following the procedure as required under the

Registration Act, 1908 (16 of 1908).

(7) In all such cases, the Co-operative Officer shall act as authorised officer to perform the role and

functions of land owner or builder or developer, as the case may be, to enable registration of

sale/conveyance in favour of the Co-operative Housing Society before the Sub-Registrar appointed

under the Registration Act, 1908 (16 of 1908).

(8) The fees, duties and any other charges required to be paid for drafting, presenting and registering

of sale deed shall be borne by the members of the co-operative housing society.

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(9) No court or Tribunal shall hear any complaint or petition against the society and/or Competent

Authority and/or Authorised officer with regard to duties performed under this section.

(10) Any person, including the promoter, who willfully obstructs the conveyance process or fails to

comply with the decision under this section shall be liable to a penalty of upto Rs. 10,00,000/- for each

instance of non-compliance and additional penalty of Rs. 5,000/- per day for continuing default.

(11) In any case, the registration of deemed conveyance shall be completed within a period of one

year from application for deemed conveyance.

(12) The provisions of this section shall have effect and operation, notwithstanding anything

contained in any law for the time being in force.

25. Amendment of Section 107.— In Section 107 of the principal Act, in sub-section (1), for the words

“non occupancy fees”, the words “maintenance fees” shall be substituted.

26. Amendment of Section 108.— In Section 108 of the principal Act, Clause (d) shall be omitted.

27. Substitution of Section 113A.— For Section 113A of the principal Act, the following Section shall

be substituted, namely,—

“113A SAHARA.— (1) The Registrar shall constitute an authority namely Society’s Advisory,

Harmony And Redressal Authority (SAHARA) for rendering advise for maintaining harmony in any co-

operative housing society and for redressal of grievances of the members of said societies.

(2) The Registrar, with prior approval of the Government, shall appoint an officer not below the rank

of Assistant Registrar of Co-operative Societies or an advocate having practice as a lawyer for ten years,

or a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (Central Act 38 of

1949) and a member of the Institute of Chartered Accountants of India or retired State Government

Servant not below the rank of Group B Gazetted officer at the time of retirement, having office within

the State of Goa, to decide disputes mentioned in sub-section (2) of Section 83 of the Act and other

complaints and grievances in respect of co-operative housing society for such areas as assigned to such

officer/person.

(3) All disputes specified under sub-section (2) of Section 83 of the Act shall be referred to the

SAHARA.

(4) The provisions of Section 85 and 87 of this Act and Rules 115 to 126A of the Goa Co-operative

Societies Rules, 2003 shall apply mutatis mutandis for hearing and deciding the disputes under

foregoing sub-section.

(5) A Co-operative housing society or member of such society or any person affected by such

society or managing committee shall approach SAHARA for any grievances and no other authority.

(6) Any person aggrieved by the decision or award, as the case may be, of the SAHARA may prefer

an appeal to the Co-operative Tribunal within sixty days from the date of such award.

(7) The remuneration of the persons, other than officer of Government, appointed in SAHARA shall

be such as may be notified by the Registrar with prior approval of the Government.

28. Amendment of Section 120.— In Section 120 of the principal Act, in sub-section (2), for the

expression “Code of Criminal Procedure, 1973 (Act 2 of 1974), the expression “Bharatiya Nagarik

Suraksha Sanhita, 2023 (Act 46 of 2023) shall be substituted.

29. Amendment of Section 121.— In Section 121 of the principal Act, in sub-section (3), for the

expression “Code of Criminal Procedure, 1973 (Act 2 of 1974), wherever it occurs, the expression

“Bharatiya Nagarik Suraksha Sanhita, 2023 (Act 46 of 2023)” shall be substituted.

30. Amendment of Section 124.— In Section 124 of the principal Act, for the expression “Indian Penal

Code, 1860 (46 of 1860), the expression “Bharatiya Nyaya Sanhita, 2023 (Act 45 of 2023)” shall be

substituted.

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31. Repeal and Savings.— (1) The Goa Co-operative Societies (Amendment) Ordinance, 2026

(Ordinance No. 6 of 2026) is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken under the principal Act, as

amended by the said Ordinance, shall be deemed to have been done or taken under the principal Act, as

amended by this Act.

STATEMENT OF OBJECTS AND REASONS

The Bill seeks to amend Section 2 of the Goa Co-operative Societies Act, 2001 (Goa Act 36 of 2001)

(hereinafter referred to as the “said Act”), as the Central Government has come out with various schemes

for the Primary Agricultural Credit Society (PACS)/Multipurpose Primary Agricultural Credit Society

(MPACS). It has also been mandated that the Primary Agricultural Credit Society (PACS)/Multipurpose

Primary Agricultural Credit Society (MPACS) desiring to avail the benefits under any scheme shall adopt

model bye-laws prescribed by the Central Government. Therefore, in order to facilitate the existing

Primary Agricultural Credit Society as well as the new societies which are going to be registered, to avail

the benefits under those schemes this amendment has been initiated.

The Bill also seeks to insert proviso to Section 6 of the said Act, to facilitate building complexes to

The Bill also seeks to amend Section 7 of the said Act as the registration process has been simplified

by making it online and no purpose is being served by accepting four number of copies of bye-laws.

Therefore, by present amendment it is mandated to submit only two copies of bye-laws instead of four

copies. The Bill also seeks to substitute proviso to sub-section (2) of said section, as housing societies are

classified under various categories and the requirement of membership in each category varies. In order to

meet the membership requirement, it is felt necessary to prescribe requirement of members in the rules and

therefore this section has been suitably amended by omitting the percentage of members required for

registration.

The Bill also seeks to insert explanation in Section 28 of the said Act, to give members liberty to

attend the meetings by virtual mode.

The Bill also seeks to insert proviso to Section 28A of the said Act, to comply with the directions of

the Reserve Bank of India (RBI).

The Bill also seeks to amend sub-section (2) to Section 42 of the said Act, in order to streamline the

loaning procedure and safeguard the funds of the members.

The Bill also seeks to substitute proviso to sub-section (6) of Section 59 of the said Act, to fix the

responsibilities on the elected Board of Directors.

The Bill also seeks to amend sub-section (2) of Section 60 of the said Act, in order to strengthen the

administration of the co-operative societies. As the society attains the status of the Apex or federal body

only when more than five societies are the members of such apex or federal body, the members

representing the society on the apex body to possess good experience and work knowledge for managing

the affairs of the society.

The disqualification of the Board of Directors is generally done when it is observed that the directors

have acted in a manner detrimental to the interest of the society. Such Directors shall not be eligible to be

on the board of society. Therefore, in order to prevent such director from being on the board of any other

society and commit the same act of omission and commission again, the amendment is proposed to Section

61 of the said Act.

The Bill also seeks to amend Section 62 of the said Act, in order to recruit trained Staff in co-operative

sector.

The Bill also seeks to amend Section 67A of the said Act, in order to make tenure of the appointed

board of directors co-terminous with the elected directors.

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The Bill also seeks to amend Section 70 of the said Act, so as to enable to lay down qualifications for

Chief Executive Officer.

The Bill also seeks to amend Section 71 of the said Act, in order to bring uniformity in administration

of the society.

The Bill also seeks to amend Section 72 of the said Act, in order to lay down shorter period, for

conducting annual general body meeting after close of the co-operative year.

The Bill also seeks to amend Section 73 of the said Act, so as to lay down a period till April of every

year for submitting unaudited statements of accounts.

The Bill also seeks to amend Section 74 of the said Act, so as to conduct true and fair audit and to

maintain transparency in appointment of statutory auditor.

The Bill also seeks to amend Section 75 of the said Act, so as to make provisions for filing First

Information Report in Police Station incase of breach of trust.

The Bill also seeks to amend Section 76B of the said Act, so as to enable the Registering authority to

cause inspection of all societies.

The Bill also seeks to amend Section 81 of the said Act, to facilitate the societies to file returns by

online mode. The directors are also required to file annual returns about their personal movable and

immovable properties, loan transactions and their dealing with other societies/banks.

The Bill also seeks to amend Section 82 of the said Act, to replace the title of “Indian Penal Code,

1860 (46 of 1860)” with Bharatiya Nyaya Sanhita, 2023 (Act 45 of 2023).

The Bill also seeks to amend Section 102 of the said Act, so as to facilitate redevelopment of

building/premises.

The Bill also seeks to substitute Section 104A of the said Act, to facilitate housing societies to

undertake redevelopment, reconstructions of their building or premises.

The Bill also seeks to substitute Section 104B of the said Act, to facilitate execution of unilateral

deemed conveyance in favour of co-operative housing society.

The Bill also seeks to amend Section 107 of the said Act, for making provision for payment of

maintenance fee.

The Bill also seeks to amend Section 108 of the said Act, to do away with seeking prior permission or

NOC from the co-operative housing society for transfer of shares.

The Bill also seeks to amend Section 113A of the said Act, so as to provide for constitution of

SAHARA i.e. Society’s Advisory, Harmony And Redressal Authority to hear complaints, grievances and

disputes pertaining to the co-operative housing societies and its members.

The Bill also seeks to amend Section 120 of the said Act, to replace the title of the Code of Criminal

Procedure, 1973 (Act 2 of 1974) with Bharatiya Nagarik Suraksha Sanhita, 2023 (Act 46 of 2023).

The Bill also seeks to amend Section 121 of the said Act, to replace the title of the Code of Criminal

Procedure, 1973 (Act 2 of 1974) with Bharatiya Nagarik Suraksha Sanhita, 2023 (Act 46 of 2023).

The Bill also seeks to amend Section 124 of the said Act, to replace title of the Indian Penal Code,

1860 (46 of 1860) with Bharatiya Nyaya Sanhita, 2023 (Act 45 of 2023).

The Bill also seeks to repeal the Goa Co-operative Societies (Amendment) Ordinance, 2026

(Ordinance No. 6 of 2026) promulgated by the Governor of Goa on 06/07/2026.

This Bill seeks to achieve the above objects.

FINANCIAL MEMORANDUM

No Financial implications are involved in this Bill.

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MEMORANDUM REGARDING DELEGATED LEGISLATION

Clause (4) of the Bill empowers the Government to frame rules for specifying total number of

members who shall sign the application for registration of society.

Clause 9 of the Bill empowers the Government to frame rules for specifying a form for submitting the

self declaration by the Board of Directors.

Clause 24 of the Bill empowers the Government to frame rules specifying manner in which

redevelopment or reconstruction of buildings or premises owned by Co-operative Housing Societies may

be undertaken.

These delegations are of normal character.

Porvorim-Goa.

26^th August, 2026.

SHRI SUBHASH A. SHIRODKAR

Minister for Co-operation

Assembly Hall,

Porvorim-Goa.

26^th August, 2026.

SMT. NAMRATA ULMAN

Secretary to the

Legislative Assembly of Goa.

ANNEXURE “A”

---------------------------------------------------------------------------------------------------------------------------------

Name of the Bill: The Goa Co-operative Societies (Amendment) Bill, 2026

---------------------------------------------------------------------------------------------------------------------------------

Sr.

No.

Section

Existing Provision

Amendment proposed

Justification for amendment

2(43)

“society” means a co-

operative society

registered or deemed to be

registered under this Act.

“society” means a co-

operative society registered

or deemed to be registered

under this Act “and includes

multipurpose society or any

other society as may be

notified by the Government

from time to time”

The Ministry of Cooperation is

coming out with various

schemes for the PACS. It has

also been mandated that the

PACS desiring to avail the

benefits under this scheme

shall adopt model Bye-laws

prescribed by the Central

Ministry. Therefore in order to

facilitate the existing PACS as

well as the new societies

which are going to be

registered, to avail the benefits

under the scheme these new

insertion has been initiated.

6(1)

---

“Provided also that dwelling

unit constructed prior to

coming into force of the Real

Estate (Regulation and

Development) Act, 2016

(Central Act 16 of 2016), and

having three or more

dwelling units in such

building who could not form

any type of housing society

as specified under this Act or

rules framed thereunder, may

To facilitate building

complexes to register the co-

operative society under the

provisions of the Act, which

could not form any society so

far due to various difficulties.

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appoint a person among

themselves as chief promoter

to file an application before

Registrar of Co-operative

Societies accompanied by

Notarized copies of

Agreements, registered or

unregistered instrument of

sale or conveyance Deed

executed by builder and/or

land owner, in favour of such

apartment or flat owners

evidencing transfer of

property, rights therein and

payment of consideration.

Such application shall be

filed by Chief Promoter not

later than 19th day of

December, 2026, alongwith

such other documents as may

be prescribed and the

occupancy certificate, if any,

issued by local authority.

7(1)

For the purposes of

registration; an

application shall be made

to the Registrar in the

form prescribed and shall

be accompanied by four

copies of the proposed

bye-laws of the society

and such registration fee

as may be determined by

the Registrar. Different

registration fees may be

determined for different

classes of societies, regard

being had to the service

involved in processing an

application for

registration.

For the purposes of

registration; an application

shall be made to the

Registrar in the form

prescribed and shall be

accompanied by two copies

of the proposed bye-laws of

the society and such

registration fee as may be

determined by the Registrar.

Different registration fees

may be determined for

different classes of societies,

regard being had to the

service involved in

processing an application for

registration.

The registration process has

been simplified by making it

online and no purpose is being

served by accepting four

copies of bye-laws. Therefore

by present amendment it is

mandated to submit two copies

of bye-laws instead of four

copies.

7(2)(b)

Provided that in case

where a co-operative

housing society consists

of more than five persons

in accordance with the

scheme of housing on the

plot of land mentioned in

the objects of the society,

the application shall be

signed by at least fifty one

per cent. of the total

number of the expected

members;

Provided that in case where a

co-operative housing society

consists of more than five

persons in accordance with

the scheme of housing on the

plot of land mentioned in the

objects of the society, the

application shall be signed by

not less than such total

number of members as may

be prescribed.

Housing societies are

classified under various

categories and the requirement

of membership in each class of

category varies. In order to

meet the membership

requirement it is felt necessary

to prescribe requirement of

members in the Rule and

therefore this section has been

suitably amended by omitting

the percentage of members

required for registration.

-----

Explanation.— For the

purposes of this section,

conducting meeting virtually

To give members liberty to

attend the meetings by virtual

mode.

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shall be considered as valid.

However, while election of

board members vote shall be

exercised personally.

28A

-----

Provided that in case of a

cooperative bank, restriction

on holding of shares by a

member thereof shall be as

specified by the Reserve

Bank of India from time to

time.

To comply with the directions

of the RBI

42(2)

-----

2(g) Loan shall be sanctioned

on such terms and conditions

which are in consonance to

the rules made under this

Act.

In order to streamline the

loaning procedure and

safeguard the funds of the

members.

58(3)(d)

appointment and removal

of statutory auditors

Omitted.

By virtue of this amendment,

the power of the general body

to appoint a statutory auditor

has been taken away since it is

proposed to amend Section 74

whereby the Registrar shall

appoint the auditors to cause

audit of the society

59(6)

Provided that, member of

the board shall file the

return about their loan

transactions and their

dealings with the society

in the form specified by

the Registrar from time to

time depending upon the

type of society

Provided that, every member

of the Board of Directors

shall submit a self

declaration cum undertaking

within fifteen days from

assuming the office, in such

form as may be prescribed.

Any member of the Board of

Directors who fails to submit

such declaration within

specified period shall be

deemed to have vacated his

office. Such member shall

also file annual returns about

their movable and

immovable property, loan

transactions and their

dealings with the other

societies/banks in the form

specified by the Registrar

from time to time depending

upon the type of society:

By substituting this provision,

it is made mandatory for every

members of the board to

submit self declaration cum

undertaking, failing which he

shall vacate his/her office. It is

also proposed to debar the

director who have been

disqualified on the grounds of

misappropriation, mis-

utilization etc. from entering

the office of any society

59(11)

If the Auditor, Enquiry

Officer or Inspecting

Officer during the course

of audit or enquiry or

inspection has found

certain discrepancies in

the working of the society

which are irregular, illegal

in nature and detrimental

to the interest of the

If the Auditor, Enquiry

Officer or Inspecting Officer

during the course of audit or

enquiry or inspection has

found certain discrepancies

in the working of the society

which are irregular, illegal in

nature and detrimental to the

interest of the society, the

Registrar may take the

The amendment in sub-section

(2) and (4) has been carried out

in order to strengthen the

administration of the Co-

operative societies, it is

necessary that the Board of

Primary and Apex should be

suitably qualified and

equipped with legal provisions,

for effective functioning of the

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society, the Registrar may

take the cognizance of

such irregularities or

illegalities and after

giving due opportunity to

the Directors concerned

of being heard, may

disqualify him to continue

on the board.

cognizance of such

irregularities or illegalities

and after giving due

opportunity to the Directors

concerned of being heard,

may disqualify him to

continue on the board of any

society.

60(2)

-----

(d) has not undergone one-

week training on cooperative

management within six

months from the date of

being chosen as a Director.

By inserting the said clause

additional criteria has been

prescribed for disqualification

of directors for not complying

with the statutory requirements

of the Act, by maintaining the

original clauses

4. In order to be eligible for

being chosen as a director on

the board of any Apex or

Federal society, he shall,-;

(e) have been the elected

member of the Board of the

society he is representing for

atleast five years;

(f) be representing a society

having earned net profit for

continuous period of three

years;

(g) be representing a society

which is functional and have

posted continuous growth in

turnover for three years

preceding the election;

(h) be representing a society

having complied with the

statutory requirement

specified under the Act.

A society attains the status of

the Apex or federal body only

when more than five societies

are the members of such apex

or federal body. Therefore the

members representing the

society on the apex body shall

possess good integrity

experience and work

knowledge for managing the

affairs of the society.

(5) If member on the board

of Apex society or Federal

society is disqualified and/or

penalized under the provision

of the Act, such member

shall forthwith cease to be a

member on Board of

Directors and deemed to

have vacated his office as

director on the Apex or

Federal society:

Provided that if remaining

directors allow any of such

disqualified director to

continue on the board then

entire board of directors of

such Apex or Federal society

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shall be deemed to have been

disqualified and all such

directors shall cease to

continue on the board.

10.

Disqualification of all

directors of the board.—

Notwithstanding anything

contained in the foregoing

section, all the Directors

of the Board shall incur

disqualification not

exceeding six years as

may be decided by the

Registrar after giving an

opportunity of being

heard, if during their term

as Directors of the

Society,—

(a) they did not conduct

the annual general

meeting within six

months of closure of the

society‘s accounting year;

(b) they did not conduct a

requisitioned general

meeting within the

specified time;

audited accounts for the

preceding co-operative

year before the general

body at its annual general

meeting;

(d) they willfully allow

any of the disqualified

directors to continue on

the board;

(e) they did not file the

returns within stipulated

time as provided under

Section 81;

(f) they are held

responsible for not

providing the information

as required under Section

32 of the Act:

Provided that if it is

proved that the aforesaid

omission or commission

was with the consent or

connivance of or is

attributed to any gross

negligence on the part of

any Auditor, Director,

Disqualification of all

directors of the board.—

Notwithstanding anything

contained in the foregoing

section, the Registrar, after

affording reasonable

opportunity of being heard to

the Directors, disqualify all

the directors of the board and

such directors shall be

ineligible to continue as

directors of any society for a

period of six years, if during

their term as directors of the

society,—

(a) annual general meeting is

not conducted within three

months of closure of the

society’s accounting year;

(b) a requisitioned general

meeting is not conducted

within the specified time;

preceding co-operative year

is not placed before the

Annual General Body

Meeting;

(d) they allow any of

disqualified directors to

continue on the board;

(e) they did not file returns

under section 81 of the Act,

in any electronic mode or in

the module provided, within

thirty days from the date of

Annual General Body

Meeting;

(f) they are held responsible

for not providing the

information as required

under Section 32 of the Act;

(g) they have failed to start

business of society as per the

main objects specified under

the bye-laws;

(h) they have failed to take

any coercive action on

recovery of overdue loan

account which are classified

The disqualification of the

Board of Directors if generally

done when it is observed that

these Directors have acted in a

manner detrimental to the

interest of the society. Such

Directors shall not be eligible

to be on the board of society.

Therefore in order to prevent

such director from being on

the board of any other society

and commit the same act of

omission and commission, the

amendment is proposed. To

remove inefficient directors

from the board of the society.

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Chief Executive,

Managing Director or any

other officer of the

society, such Auditor,

Director, Chief Executive,

Managing Director or any

other officer of the society

shall be guilty and shall

be liable for

disqualification or

misconduct, as the case

may be and for penalty

which shall not be less

than rupees one hundred

but not exceeding rupees

twenty-five thousand.

as Non-Performing Assets,

by following due procedure.

(2) If it is proved that the

aforesaid omission or

commission was with the

consent or connivance of or

is attributed to any gross

negligence on the part of any

Auditor, Director, Chief

Executive, Managing

Director or any other officer

of the society, such Auditor,

Director, Chief Executive,

Managing Director or any

other officer of the society

shall be guilty and shall be

liable for penalty which shall

not be less than rupees one

hundred but not exceed

rupees twenty-five

thousand.”.

11.

62(1)f

(ii)

recruitment and service

conditions of the staff;

Omitted

62(1)(f)

(i) business of the society;

(ii) recruitment and

service conditions of the

staff;

(iii)mobilisation,

utilisation and investment

of various funds;

(iv) maintenance of

accounting systems;

(v) management

information systems;

(vi) such other subjects

and matters necessary for

the effective performance

of the society;

(i) business of the society;

(ii) to recruit new staff,

holding the certificate of co-

operative training for

minimum six months

duration from recognized co-

operative training institute;

(iii) to organize training for

the existing employees

through a recognized

institution and periodic skill

upgradation;

(iv) to fix staff strength based

on the guidelines issued by

the Registrar;

(v) to recruit new staff as per

the recommendation of the

staff assessment and

selection committee

constituted as per the

guidelines of the Registrar of

Co-operative societies;

(vi) to frame service rules for

internal promotion, transfer

and all other service

conditions;

(vii) mobilisation, utilisation

and investment of various

funds;

(viii) maintenance of

accounting systems;

In order to recruit train staff in

cooperative sector.

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(ix) management information

systems;

(x) such other subjects and

matters necessary for the

effective performance of the

society.

12.

67A (3)

The Board of Directors or

administrator so

appointed shall make

necessary arrangements to

constitute a new Board of

Directors for enabling the

new Board of Directors to

enter upon office or to fill

the vacancy/vacancies of

the Directors, as the case

may be, within such

period or extended period

as the Registrar may

specify.

The administrator so

appointed shall make

necessary arrangements to

constitute a new Board of

Directors for enabling the

new Board of Directors to

enter upon office or to fill the

vacancy/vacancies of the

Directors, as the case may

be, within such period or

extended period as the

Registrar may specify.

67A(3)

(a)

-----

The term of the appointed

board of directors or director,

as the case may be, shall be

co-terminous with the term

of the elected board of

directors or director.

In the event of failure to elect

any director on the board of

society, the Registrar by

exercising powers under

Section 67A appoints director

on such society. However, the

provision necessitates the

appointed directors to take

steps for constitution of new

elected board within specified

period which defeats the very

purpose of appointing directors

on the board by the Registrar.

Further, to mandate the tenure

of the appointed board of

directors co-terminous with the

elected directors, the

amendment is proposed;

13.

Qualifications of Chief

Executive Officers or any

other officers.— The

qualifications for the

appointment of the chief

executive officers or any

other officers of a society

shall be such as may be

specified in the bye-laws.

Qualifications of Chief

Executive Officer or any

other officer.— The

qualifications for the

appointment of the chief

executive officer or any other

officer of society shall be

such as may be notified by

the Government.

By this amendment the

Registrar is empowered to

prescribe the qualification for

appointment of Chief

Executive Officer or any other

officer of the co-op. societies

14.

71(1)(e)

Provided further that the

board of any such society

shall not be superseded or

kept under suspension

where there is no

Government shareholding

or loan or financial

assistance or any

guarantee by the

Provided further that in case

of a co-operative society

carrying on the business of

banking, the provisions of

the Banking Regulation Act,

1949 (Central Act 10 of

1949) shal ofl also apply:

By omitting first and third

proviso of Clause (e) in sub-

section (1) of the said section,

the Registrar is empowered to

supersede the board of any

class of society irrespective of

whether the Government is

holding the shares of the

society or otherwise;

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Government:

Provided further that in

case of a co-operative

society carrying on the

business of banking, the

provisions of the Banking

Regulation Act, 1949

(Central Act 10 of 1949)

shall also apply:

Provided also that in case

of a co-operative society,

other than a multi-State

Co-operative society,

carrying on the business

of banking, the provisions

of this section shall have

the effect as if for the

words ―six months‖, the

words ―one year‖ had

been substituted.

15.

72(2)

Every society shall hold

the annual general body

meeting of its members

within six months from

the close of the co-

operative year. At every

annual general meeting of

a society, the board shall

lay before the society an

audited balance sheet and

profit and loss account for

the year in the manner

specified by the Registrar

by general or special

order in this behalf.

Every society shall hold the

annual general body meeting

of its members within three

months from the close of the

co-operative year. At every

annual general meeting of a

society, the board shall lay

before the society an audited

balance sheet and profit and

loss account for the year in

the manner specified by the

Registrar by general or

special order in this behalf.

By amending Section 72, the

timeframe for holding the

annual general body meeting is

curtailed and brought down to

30th June every year from 30th

September

16.

73(4)

Every society within

forty-five days of the

close of the financial year,

shall prepare the Receipt

and Payment

statements/Trial Balance,

Trading/Manufacturing

Accounts, Profit and Loss

Account/Income and

Expenditure Account and

Balance Sheet and within

fifteen days from such

preparation submit a copy

thereof to the Registrar

and the auditor

Every society, shall prepare

the Receipt and Payment

statements/Trial

Balance/Trading/Manufacturi

ng Accounts, Profit and Loss

Account/Income and

Expenditure Account and

Balance Sheet in the manner

as specified in the rules

framed under the Act and

submit it to the Registrar and

the auditor latest by 30th

April of every year.

By this amendment the time

frame for preparing and

submitting the statements of

accounts is prescribed as 30th

April of every year;

17.

74(3)

Every society shall cause

to be audited by an

auditor referred in sub-

section (2), appointed by

the general body of the

Every society shall cause it’s

accounts to be audited by an

auditor referred to in sub-

section (2) appointed by the

Registrar:

By substituting these sub-

sections, it is mandated that the

audit of the society for the

financial year ending 31st

March shall be audited within

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society:

Provided that, no society

shall appoint same auditor

consecutively for more

than two years.

Provided that in case of

cooperative bank, the prior

approval of the Reserve Bank

of India shall be obtained:

Provided further that same

auditor shall not be appointed

consecutively for more than

two years.

three months of the close of

the financial year to which

such account relates from the

auditor appointed by the

Registrar;

74(4)

The accounts of every

society shall be audited

within six months of the

close of the financial year

to which such accounts

relate.

Provided that the

Registrar may in any

particular case, extend the

aforesaid period by such

period as he may consider

necessary where he is

satisfied that such

extension shall be in the

interest of the society;

Provided further that in

the event of pendency of

audit, the Registrar shall

appoint an auditor from

the panel of auditors

constituted under sub-

section (2) and cause the

audit.

The accounts of every

society for the financial year

ending 31st March shall be

audited within three months

of the close of the financial

year to which such accounts

relate.

Provided that the Registrar

may in any particular case,

extend the aforesaid period

by such period as he may

consider necessary where he

is satisfied that such

extension shall be in the

interest of the society:

Provided further that in the

event of pendency of audit,

the Registrar shall appoint an

auditor from the panel of

auditors constituted under

sub section (2) and cause the

audit.

74(9)

Notwithstanding anything

contained in this section

and Section 75 in case of

housing co-operative

society and self help

group having membership

not exceeding two

hundred members and

panivatap society, primary

dairy co-operative society

and service resource

society having working

capital less than Rupees

fifty lakh, the Chief

Executive of such society

shall prepare the

statement of accounts or

audit report and submit to

the Board. The Board

shall discuss in its

meeting the statement of

accounts and the audit

report so submitted by the

Chief executive and

record its approval and

Notwithstanding anything

contained in this section and

Section 75, in case of co-

operative housing society,

self-help groups and

panivatap societies, the chief

executive officer of such

society shall prepare the

statements of accounts and

audit report and submit to the

Board. The Board shall

discuss in its meeting the

statements of accounts and

the audit report so submitted

by the chief executive officer

and record its approval and

place such statements of

accounts and the audit report

before the general body by

30th June for its

consideration. The chief

executive officer while

preparing the statements of

accounts and audit report

shall exercise all due

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within six months from

the close of the co-

operative year place such

statement of accounts and

the audit report before the

general body for its

approval. The Chief

executive while preparing

the statement of accounts

and audit report shall

exercise all due diligence

and exercise the powers

and duties of the auditors

as specified under Section

75 of the Act:

Provided that in all such

cases where the annual

statement of accounts and

audit report is prepared by

the Chief executive, after

due approval of the

General Body, a copy of

such audit report or the

statement of accounts

shall be submitted to the

Assistant Registrar for

scrutiny:

Provided further that any

discrepancies or

shortcomings pointed out

by the Assistant Registrar

on such statements of

accounts or audit report

shall be made good by the

Board of Directors of

such society. Any audit

compliance in such

statements of accounts or

audit report shall be

placed before the General

Body and a copy of the

action taken on such audit

compliances shall be

submitted to the Assistant

Registrar.

Provided also that in case

of the above societies, if

there is no paid employee

or if the employee/s

available and/or the Chief

Executive is, in the

opinion of the board of

directors not capable of

preparing such statements

of accounts and audit

report as required under

sub-section (9) of this

diligence and exercise the

powers and duties of the

auditor as specified under

Section 75 of the Act.

Provided that in all such

cases where the annual

statement of accounts and

audit report is prepared by

the Chief executive officer,

such audit report and

statement of accounts, after

due approval by the General

Body, shall be submitted to

the Assistant Registrar for

scrutiny:

Provided further that any

discrepancies or shortcoming

pointed out by the Assistant

Registrar on such statement

of accounts or audit report

those shall be made good by

the board of directors of such

society. Any audit

compliance in such statement

of accounts or audit report

shall be placed before the

General Body and a copy of

the action taken on such

audit compliances shall be

submitted to the Assistant

Registrar:

Provided also that in case the

chief executive officer is not

capable of preparing such

statement of accounts and

audit report as required under

this section then, the board of

directors may adopt a

resolution to appoint an

auditor from panel of

auditors constituted under

this section and obtain audit

report from such auditor and

submit it to Assistant

Registrar for scrutiny.”.

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section, then, the board of

directors may adopt a

resolution to appoint an

Auditor from the panel of

auditors prepared under

this section and obtain

audit report instead of

statements of accounts by

the chief executive and

may comply with the

provisions of sub-section

(9) by using such audit

report in place of

statements of account by

chief executive.

18.

75(8)

In the event of

mismanagement,

misappropriation of

society‘s funds, the

auditor shall file special

report to the Registrar,

failing which, he shall be

held responsible for

willful omission or failure

to report to the Registrar

which shall constitute an

offence under Section 118

of this Act

In the event of

mismanagement,

misappropriation of society’s

fund, the auditor shall file

special report to the

Registrar, failing which, he

shall be held responsible for

willful omission or failure to

report to the Registrar which

shall constitute an offence

under the Act and he be

removed from the Panel of

Auditors.

By this substituting sub-

section (8) the auditor is made

responsible to file special

report to the Registrar or to

face consequences. Moreover,

by substituting sub-section (9),

the Chief Executive/Managing

Director/ any other officer is

also made responsible to file

First Information Report with

the Police in the event of

criminal breach of trust;

75(9)

-----

In the event of criminal

breach of trust, an officer not

below the rank of Co-

operative Officer, after

obtaining the approval from

the Registrar, shall require

the chief executive officer or

Managing Director or any

other officer to file first

information report (FIR) to

the concerned police station.

19.

76B

Inspection and scrutiny of

co-operative credit

society and other co-

operative societies

engaged in credit

business.—

(1) Notwithstanding

anything to contrary

contained in Section 76A

of the Act, the Registrar

shall at least once in a

financial year, cause an

inspection of books of

accounts of co-operative

credit society or other co-

operative societies

engaged in credit

business, by an officer not

Inspection and Scrutiny of

Co-operative Credit Society

and Other Co-operative

Societies.—

(1) Notwithstanding anything

to contrary contained in

Section 76A of the Act, the

Registrar shall, atleast once

in a financial year, cause an

inspection of books of

accounts of co-operative

credit society or other co-

operative societies engaged

in credit business, by an

official not below the rank of

Audit Assistant. Such official

shall provide to the society, a

copy of its report on such

By substituting sub-section (1)

an officer not below the rank

of Audit Assistant empowered

to undertake inspection of co-

operative credit societies

dealing with credit business.

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below the rank of Co-

operative Officer with the

assistance of one or more

Senior/Junior Auditors if

required. Such officer

shall provide to the

society, a copy of its

report on such inspection.

(2) Notwithstanding

anything to the contrary

contained in any other

State law for the time

being in force and without

prejudice to the

provisions of sub-section

(1), the Registrar may at

any time, cause a scrutiny

to be made by an officer

not below the rank of Co-

operative Officer and if

required with the

assistance of one or more

Senior/Junior Auditors, of

the affairs of any co-

operative credit society or

other society and its

books of accounts. A copy

of the report of the

scrutiny shall be furnished

to the co-operative credit

society or other society, if

such society makes a

request for the same or if

any adverse action is

contemplated against such

society on the basis of the

scrutiny.

inspection.

(2) Notwithstanding anything

to the contrary contained in

any other law for the time

being in force and without

prejudice to the provisions of

sub-section (1), the Registrar

may, at any time, cause a

scrutiny to be made by an

official not below the rank of

Junior Auditor/Inspector, on

the affairs of any co-

operative credit society or

other society and its books of

accounts. A copy of the

report of the scrutiny shall be

furnished to the co-operative

credit society or other

society, if such society makes

a request for the same or if

any adverse action is

contemplated against such

society on the basis of the

scrutiny.”.

76B(2)

Notwithstanding anything

to the contrary contained

in any other State law for

the time being in force

and without prejudice to

the provisions of sub-

section (1), the Registrar

may at any time, cause a

scrutiny to be made by an

officer not below the rank

of Co-operative Officer

and if required with the

assistance of one or more

Senior/Junior Auditors, of

the affairs of any co-

operative credit society or

other society and its

books of accounts. A copy

of the report of the

scrutiny shall be furnished

Notwithstanding anything to

the contrary contained in any

other law for the time being

in force and without

prejudice to the provisions of

sub-section (1), the Registrar

may, at any time, cause a

scrutiny to be made by an

official not below the rank of

Junior Auditor/Inspector, on

the affairs of any co-

operative credit society or

other society and its books of

accounts. A copy of the

report of the scrutiny shall be

furnished to the co-operative

credit society or other

society, if such society makes

a request for the same or if

any adverse action is

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to the co-operative credit

society or other society, if

such society makes a

request for the same or if

any adverse action is

contemplated against such

society on the basis of the

scrutiny.

contemplated against such

society on the basis of the

scrutiny”.

20.

Filing of returns.— Every

co-operative society shall

file returns, within six

months of the close of

every co-operative year,

to the Registrar,

alongwith the filing fees

as prescribed including

the following matters,

namely:—

(a) annual report of it‘s

activities;

(b) it‘s audited statement

of accounts;

report, if any;

(d) plan for surplus

disposal as approved by

the general body of the

co-operative society;

(e) list of amendments to

the bye-laws of the co-

operative society, if any;

(f) declaration regarding

date of holding of it‘s

general body meeting

alongwith notice,

proceedings and number

of members who attended

such meetings;

(g) declaration regarding

date of conduct of

elections when due;

(h) names and addresses

of the directors and their

term of office;

(i) any other information

required by the Registrar

in pursuance of any of the

provisions of this Act.

Filing of returns.— Every

co-operative society shall file

returns, alongwith the filing

fees as prescribed and the

following documents, within

thirty days from the date of

holding of annual general

body meeting, in any

electronic mode or module

provided by the Registrar.

(a) annual report of society’s

activities;

(b) audited statement of

accounts of society;

of society, if any;

(d) plan for surplus disposal

as approved by the general

body of the co-operative

society;

(e) list of amendments to the

bye-laws of the co-operative

society, if any;

(f) declaration regarding date

of holding of it’s general

body meeting alongwith

notice, proceedings and

number of members who

attended such meetings;

(g) declaration regarding date

of conduct of elections, when

due;

(h) names and addresses of

the directors and their term

of office;

(i) Director’s Annual Returns

showing their personal

movable and immovable

property, loan transactions

and their dealings with the

other societies/banks;

(j) any other information

required by the Registrar in

pursuance of any of the

provisions of this Act.”.

By this amendment the time

for filing returns has been

prescribed as thirty days from

the date of holding of Annual

General Body Meeting. Such

returns shall be filed in any

electronic mode of module

provided by the Registrar;

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21.

82(6)

Where a person is held

liable by the Registrar for

misappropriation, fraud,

breach of trust, cheating

or any other act involving

moral turpitude, resulting

in a loss to the society, he

shall be punishable under

the relevant provisions of

the Indian Penal Code,

1860 (45 of 1860).

Where a person is held liable

by the Registrar for

misappropriation, fraud,

breach of trust, cheating or

any other act involving moral

turpitude, resulting in a loss

to the society, he shall be

punishable under the relevant

provisions of the Bharatiya

Nyaya Sanhita, 2023 (Act 45

of 2023).

The said amendments are

carried out so as to be in

consistence with the Bharatiya

Nyaya Sanhita, 2023 (Act 45

of 2023) which is brought in

place of India Penal Code,

1860 (45 of 1860), the

amendment is proposed;

22.

102(i)

Co-operative housing

maintenance society”

means a society formed

by the owners of dwelling

units or commercial units

in a building for the

purpose of maintenance

of the building and

provision of common

amenities;

Co-operative housing

maintenance society” means

a society formed by the

owners of dwelling units or

commercial units in a

building for the purpose of

maintenance of the building

and provision of common

amenities situated within its

area of operation;

Amended provision proposes

to specify the extent of

operation of maintenance

society. By this amendment the

concept of “Redevelopment”

and “SAHARA i.e. Society’s

Advisory Harmony and

Redressal Authority”, is

defined;

102

-----

(na) ‘Redevelopment’ means

reconstruction, renovation,

re-building, or development

of a building or premises

owned, leased or managed by

a co-operative housing

society, whether by self-

development or through a

developer, and includes any

arrangement for providing

alternative accommodation,

additional area, or monetary

compensation to the

members of the society in

connection to such

redevelopment;

(nb) “SAHARA” means

Society’s Advisory, Harmony

and Redressal Authority

appointed under Section

113A of the Act.”

23.

104A

Conversion of Co-

partnership Co-operative

Housing Society.— (1) All

the existing co-

partnership Co-operative

Housing Societies shall be

converted as co-

ownership co-operative

housing societies and

shall be governed

accordingly.

(2) All such co-

partnership co-operative

housing societies being

Redevelopment of Co-opera-

tive Housing Societies.— (1)

Any co-operative housing

society shall be entitled to

undertake redevelopment,

reconstruction of their

building or premises by

following the rules as may be

prescribed.

(2) Any dispute relating to

redevelopment, including

execution or enforcement of

the development agreement,

By substitution of Section

104A, the concept of

Redevelopment is getting

introduced and the housing co-

operative societies are

provided with the authority to

undertake redevelopment,

reconstruction of their building

or premises by following the

rules as may be prescribed. It

further stipulates that any

dispute relating to

redevelopment, including

execution or enforcement of

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converted to co-

ownership co-operative

housing society in view of

sub-section (1) above,

shall adopt the relevant

byelaws of the co-

ownership co-operative

housing society, within a

period of 30 days from

the date of coming into

force of the Goa Co-

operative Societies

(Amendment) Act, 2021:

Provided that, until such

co-operative housing

society adopts the bye

laws of co-ownership co-

operative housing society,

such co-operative society

shall be governed by

existing bye laws.

(3) After conversion

under sub-section (1) the

rights of the co-

partnership co-operative

housing societies shall

stands transferred, along

with encumbrances and

liabilities, to the members

of the co-ownership co-

operative housing society

according to their

proportionate shares.

shall be referred to the Civil

Court.

development agreement, shall

be referred to the civil court.

24.

104B

Enforcement of transfer of

title.— (1) Any existing

member of such co-

operative housing society

converted under sub-

section (1) of Section

104A, may produce the

agreement for sale

executed with the

promoter or the builder

alongwith the document

of subsequent sale, if any,

or a share certificate

issued by such co-

operative housing society

for authentication by the

Registrar.

(1) The Registrar, on

receiving such

application, within

reasonable time and in

any case not later than 6

months after making such

Promoter/Office bearers to

convey title, etc., and execute

documents, according to

agreement.— (1) The

Chairman or any office

bearer of the co-operative

housing society which are

registered and/or which shall

be registered on coming into

force of this section shall

take all necessary steps to

complete transfer of title of

land from the land owner or

builder or developer, as the

case may be, and convey it in

the name of the society,

within a period of three

months from its registration.

(2) It shall be the duty of the

Chairman or any office

bearer of the society to file

with the Registrar a copy of

the conveyance immediately

This provision is the Mhajo

Flat Scheme. The Chief

Promoter or office bearers of

co-operative housing societies

or as the case may be, is

authorized to take all necessary

steps to convey the title of land

from the land owner or builder

or developer in the name of the

society within a period of three

months from its registration.

Upon failure of the Chief

Promoter or the office bearers

to convey the land or building

in the name of the society, a

member of society is provided

with a liberty to make an

application in writing

alongwith all the required

documents, to the concerned

competent authority appointed

by the Registrar. After

following due procedure as

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enquiry as deemed

necessary, may

authenticate either the

sale agreement or share

certificate and send a

copy of such

authentication certificate

online to the registration

officer appointed under

the Registration Act,1908.

Explanation 1: The

Registrar shall do a

limited inquiry to confirm

the authenticity of the sale

agreement or share

certificate and in case of

registered sale agreement

only the fact of

registration to be

confirmed.

Explanation 2: Any

dispute relating to title

shall be dealt by the

competent civil court.

After the authentication

by the Registrar, the

document to be any

member of such co-

operative society shall

present the document

before the registration

officer appointed under

the Registration Act,

1908, for registration as a

document under the

relevant provision of the

Registration Act, 1908.

after registration of

conveyance.

(3) The Registrar, by a

notification in the Official

Gazette, shall appoint an

officer, not below the rank of

Senior Auditor/Inspector/

/Special Recovery Officer/

/Assistant Co-operative

Officer, to be the Designated

Officer.

(4) If the Chairman or any

office bearer is unable to

execute the conveyance in

favour of the society, as

provided under sub-section

(1), any member of such Co-

operative housing society,

shall make an application

latest by the date as shall be

notified by the Government,

in writing, to the concerned

Designated Officer

accompanied with the true

copies of the registered

agreements for sale, executed

with the land owner or

builder or developer by each

individual member of the

society, who have purchased

the apartment/unit and all