Registration of Associations Act

Registration of Associations Regulations 1979

[GN 50 of 1979 – 31 March 1979] [Section 38]

1. These regulations may be cited as the Registration of Associations Regulations 1979.

2. In these regulations –

"Act" means the Registration of Associations Act.

3. For the purpose of section 2 of the Act, a large association shall be an association –

(a) whose membership as at the date of the last accounting period exceeds 200;

(b) the value of whose assets as at the date of the last accounting period exceeds 100,000 rupees; or

(c) whose annual revenue during the 2 consecutive years preceding the last accounting period exceeded 8,000 rupees.

4. For the purpose of section 8(1) of the Act, a certificate of registration issued by the Registrar shall be in the form set out in the First Schedule.

5. For the purpose of section 24(1) of the Act, the register of members to be kept by every registered association shall be in the form set out in the Second Schedule.

6. Every registered association shall keep a record of revenue, showing all the amounts of money paid by its members in the form of entrance fees and contributions and any other revenue it has received, in the form set out in the Third Schedule.

7. (1) Every registered association shall keep a book of accounts showing all its receipts and payments.

(2) Every payment effected by a registered association which exceeds 100 rupees shall be made by cheque.

8. Every association shall –

(a) keep its books, documents or records in English or French, or such other language as the Registrar may approve;

(b) where the books, documents or records have been kept in a language other than English or French, cause the books, documents or records, as the case may be, to be translated into English or French for the purpose of enabling the Registrar to exercise his functions.

[Reg. 8 revoked and replaced by reg. 3 of GN 230 of 1981 w.e.f. 5 September 1981.]

9. No person, other than a qualified accountant, or a firm of qualified accountants shall be appointed auditor of a large association without the approval of the Registrar.

10. The treasurer of a large association shall prepare his statement of receipts and payments in the form set out in the Fourth Schedule.

[Reg. 10 amended by reg. 3 of GN 88 of 1986 w.e.f. 1 July 1986.]

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