the multi state cooperative society movement in India has its origin in agriculture and allied sectors. The first credit cooperative societies Act was enacted in 1904.Subsequently a more comprehensive legislation called the cooperative societies Act was enacted. This Act provided for the creation of the post of registrar of multi state cooperative society and registration of cooperative societies for various purposes and audit.

The contexts in which cooperative societies in appears the document under the Andhra Pradesh Mutually Aided registrar of cooperative society Act on 31.5.1997. Thereafter, the society on 26.7.2005 was registered in pursuance of the credit cooperative society Act, 2002 and extended its operations to the state of Maharashtra and Karnataka.

Every multi state cooperative society shall keep books of account with respect to :- (a) all sums of money received and expended and the matters in respect of which the receipt and expenditure take place; (b) all sales and purchase of goods; (c) the assets and liabilities; (d) in the case of a multi state cooperative society registration engaged in production, processing and manufacturing, particulars relating to utilization of materials or labor or other items of costs as may be specified by the Central Registrar.

The multi state cooperative society claim in certain cases in notwithstanding anything contained in any law for the time being in force, a member of a multi state cooperative society may execute an agreement in favors of that society providing that his employer disbursing his salary or wages shall be competent to deduct every month from the salary or wages payable to him, such amount as may be specified in the agreement and pay the amount so d

Conversion of a multi state cooperative society into a - (1) A cooperative society may, by an amendment of its bye  laws, extend its jurisdiction and convert itself into a cooperative society: Provided that no such refusal of amendment of Bye-Laws in multi state cooperative society shall be valid unless it has been registered by the Central Registrar.

The agriculture multi state cooperative society structure in the Punjab State is broadly divided into two sectors, one dealing with the short-terms and medium terms finance and the other with the long-term credit.

1) Every multi state co-operative society shall cause to be audited by an auditor referred to in sub-section (2), its accounts at least once in each year.

The application for registration of a multi state cooperative society is to be made in the prescribed form to the Central Registrar and the application is to be signed (i) in the case where all the members are individuals by at least fifty persons from each of the State, (ii) in the case where the members are co-operative societies, by duly authorized representatives on behalf of at least five such societies as are not registered in the same State, (iii) in the case where another multi state society or other cooperative societies

Applied by the powers of liquidator for credit cooperative society after consulting members, for contribution to National Defenses Fund or to Education Fund referred to inns; any other charitable purpose or local objects of public utility subject to the approval of the Central Registrar(a) In the case of winding up of a multi state cooperative society, the reserve fund and the other funds of the multi state society shall be applied first in di

A multi state cooperative society may invest deposit its funds in anyone or more of the following modes: (i) any mode provided in Clauses ; (ii) any post office savings bank; (iii) any savings scheme launched by the Central or the State Government (iv) the shares of a corporation or other body corporate on which the Can or the State Government or both hold more than fifty per cent of shares; and (v) the debentures floated by a corporation or a body corporate if debentures are guaranteed by the Central or the State Government the Reserve Bank of