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m and tribalism are indeed prevalent. Yet in some cases, employees collaborate with other 'people' to draw cheques in their names and even destroy loan applications and deduction forms for some members who are known to them, so that no loan may be recovered from such loanees.

The duty of the ministry of cooperative development is to oversee, guide and direct the whole cooperative movement. This is carried out by the staff headed by a commissioner for cooperative Development, who has a wide range of powers enacted in the cooperative Societies Act. There is a representative of the commissioner for cooperatives at each administrative level - i.e. at the province, district and division levels. The cooperative movement thus gets to be under a bureaucratic control and therefore can not be able to operate under a fully organizational autonomy, nor generally be able fully make its own decisions. However it must be emphasised that if great care is not taken such interventions by MOCD can result in jeopardizing the whole movement and bringing into existence a mass of societies which a government- inspired and which may be resented by the very people they are supposed to serve.

For a start cooperative societies ordinance of 1931 and subsequently the one of 1932 which was amended in 1945 was useful, but as time went by, even the 1945 was found to be in-adequate. It had a lot of loopholes which made it possible for a few and unscrupulous and dishonest members of cooperatives to exploit the organizations. Indeed most of the cooperative societies which were registered before the new cooperative societies Act 1966 came into force, suffered heavy financial losses due to mismanagement and misappropriation of funds.

The Act covers fairly and comprehensively all the relevant fields. These include interpretation, registration, duties and privileges of registered cooperative societies, property and funds of registered societies, charge by registered societies, dissolution, settlement of disputes. There are also general provisions which include appeals to the minister for cooperative development or to the high court and provisions for miscellaneous powers of the commissioner for cooperative development.

The cooperative rules of 1969, made under the cooperative Societies Act were made by the minister for cooperative development under the powers conferred upon him by section 84 of the cooperative societies Act, 1966. This rule gives the details of procedures to be followed and various tasks to be performed with regard to the provision of the cooperative societies. They for instance stipulate what books of accounts and records are to be maintained by cooperatives, when to convene general meetings and many other matters.

The cooperative Societies (Amendment) Act, 2004 section 35 provides amongst other things that:-

Where an employer of a person who is a member of a cooperative society has under the instructions of the employee, made a deduction from the employee's emoluments for remittance to the cooperative society concerned, but fails but fails to remit the deductions after seven days within which the deductions was made, the employer shall be liable to pay the sum deducted together with comp本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。