April 2021 Vol. 58 No.10 - National cooperative ...
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Vol. 58 No.10 April 2021
The
Vol. 58 No. 10 APRIL 2021
Editor-in-Chief
Dr Sudhir Mahajan
Editor
Sanjay Kumar Verma
Published by
National Cooperative Union of India
07 No plan to disband DCCBs: Rupala
Tel: 011-49407837, 41811157, 40793299
E-mail : ncui.pub@gmail.com 09 Impact of India’s new farm laws on farmers,
fpos and Mandis
Subscription Rates
15 COOPEXCIL to help young entrepreneurs
Life - Rs. 5000
Annual - Rs. 500
export value added products
16 Youth Cooperative Seminar in Ahmedabad
For Articles
17 Institutional Credit for Agriculture in Mizoram
Contact: Sanjay Kumar Verma
(Mobile No. 9871146034) 21 Kerala Cooperative Audit Manual revised
23 A Benevolent Provision
production support by
24 Video Message of CE, NCUI
Swati Communications
T: 011-41659877, 09213132174 25 Training Programme on Entrepreneurship by
NCCE
Opinions expressed in ‘The Cooperator’
do not reflect views of the National 27 egs”k cSad esa usr`Ro xq.k ,oe~ fu.kZ; {kerk ij
Cooperative Union of India dk;Z”kkyk lEiUu
(Cover Photo: Unsplash) 28 Women-led cooperative is changing Pashmina
history of Ladakh
Total PAGES 36 29 In News
Total PAGES 36 APRIL 2021 The Cooperator 3
4 The Cooperator APRIL 2021
EDITORIAL
Catalyst for Change
The launch of Cooperative Development Forum and holding a national conclave of District
Central Cooperative Banks together was a historic occasion. As there was a long felt need
for strengthening advocacy and lobbying plank of the cooperative sector, this Forum may
now serve as the mouthpiece for addressing the problems and challenges of the sector, and
help in finding viable solutions for strengthening cooperative movement. In the words of
its Chairman Shri Suresh Prabhu, the Forum has been formed to revamp and revitalize the
cooperative sector. With an eminent cooperator like Shri Prabhu at the helm of affairs, and
well-known cooperative leaders as members, the Forum is all poised to become a catalyst
for change in the cooperative sector.
Shri Prabhu said at the launch function that the Forum will align with the Hon’ble Prime
Minister’s vision of Atmanirbhar Bharat and prepare a roadmap with a focus on the role of
cooperatives in achieving the target of 5 trillion dollar economy. This clearly underscores
that the Forum has a great task ahead in building a modern resurgent economy. His
emphasis on the fact that the Forum will work closely with the government is important,
particularly in the context of implementation of various schemes and programmes of the
Government of India. The cooperatives with their wide network and reach have yet to tap
their immense potentialities in this area. If cooperatives emerge as the forerunner in this
area, then it will be a win-win situation for them and the economy, and will also boost their
image to a great extent.
Dr. Chandra Pal Singh Yadav, former President of NCUI, while addressing at the launch
function, said that removal of impediments in the implementation of 97th Constitutional
Amendment Act should be a priority area of attention for the Forum. The cooperatives
need to have uniformity of laws across states. If the Act is implemented in the true spirit,
then this may prove as a panacea for the various problems faced by cooperative sector.
Uniting parliamentarians and state legislators cutting across party lines on the issues of
cooperative development should also be a key area of focus for the Forum which should
strongly engage in cooperative advocacy and raise their voices on the areas of concern for
cooperatives.
At the conclave of District Central Cooperative Banks (DCCBs), it was pointed out that
DCCBs were the lifeline of rural cooperative credit system and removing them from the
3-tier structure would lead to drying up of funds for agrarian economy. The cooperative
credit system cannot be visualized without the existence of DCCBs which have created
many milestones in the past. It was heartening that the Union Minister of State for
Panchayati Raj, Agriculture and Farmers Welfare Shri Parshottam Rupala allayed the
apprehensions about dismantling of DCCBs at the conclave and said that it was not a
part of the government agenda at the moment. Formulating a national cooperative policy
defining the role of PACS, district central cooperative banks, state cooperative banks, etc.
is very important and the conclave rightly took note of this vital issue n
APRIL 2021 The Cooperator 5
6 The Cooperator APRIL 2021
No plan to disband DCCBs: Rupala
U
shering in a new chapter “A few states might have initiated it Giving the co-operative sector an
in the Indian cooperative but there is no need to worry as the enabling framework to grow is
movement, Shri Parshottam Centre has no such agenda,” Shri the aim of CDF, declared Prabhu.
Rupala, Union Minister of State for Rupala said. CDF would focus on the challenges
Agriculture formally inaugurated of each cooperative sector – be it
the ‘Cooperative Development Delivering the keynote address, sugar, spinning, fertilizer or dairy or
Forum’ at a function at the NCUI India’s Sherpa to G7 and G20 Shri any other. “We will sit down with
headquarters in Delhi recently. Suresh Prabhu, President of Cooper- cooperators of the sector and wreck
ative Development Forum said that our brain to find a solution sooner
A National Conclave of DCCBs CDF has been launched to revamp than later,” he said.
was also organized on the occa- and revitalise cooperative sector and
sion in which more than 100 rep- it will work in tune with the dream CDF will also work for the imple-
resentatives of state cooperative projects of Prime Minister Narendra mentation of all the central schemes
banks and DCCBs from across the Modi such as Aatmanirbhar Bharat, through PACS which are about
country took part. Swachchh Bharat Abhiyan, Aayush- a lakh in number in the country.
man Bharat, and PMUDAY. Linking PACS to the PM’s vision
Assuring all government support, can do wonders for the rural
Rupala asked cooperators to be The forum will prepare a roadmap economy, Prabhu sounded excited
agents of change by utilizing schemes for India to become a USD 5-tril- at the future prospects.
like Agri Infrastructure Fund for lion economy and will also work
post-harvest operations. Shri Rupala with international organisations and Prabhu also aims to catapult the
asked the newly formed CDF to multinational societies to offer a subject cooperative at the World Eco-
focus on the challenges before each new model of development to bring nomic Forum – the highest body of
and every cooperative sector such as the world out of the current socio- business in the world. The Secretary
dairy, fisheries, sugar or spinning. economic crisis, he said. General of WEF is coming to India
and we should raise the issue of giving
Rupala admitted that merging PSU cooperative a place in the global eco-
banks is on the government agenda Allaying the apprehensions nomic debate, he underlined.
but he clarified that there was no of cooperative sector over
such plan for the DCCBs. Allaying disbanding of DCCBs, Shri Listing other priorities of CDF, Shri
the apprehensions of cooperative Parshottam Rupala assured to Prabhu said the image-makeover
sector over disbanding of DCCBs, soon come up with a national of cooperative is an important task
he assured to soon come up with a policy on the matter after before the new body as is the task of
national policy on the matter after getting proper feedback from ensuring uniform cooperative laws
getting proper feedback from coop- cooperative leaders. across the states. He also announced
erative leaders. the setting up of a CDF branch
APRIL 2021 The Cooperator 7office in each state headquarter with was unanimously decided that a na-
the help of area MLA. Listing other priorities of CDF, tional policy should be formulated to
Shri Suresh Prabhu said the define the role of cooperative finan-
RBI Director and senior Sahakar image-makeover of cooperative cial institutions, particularly, PACs,
Bharati leader Satish Marathe, is an important task before DCCBs and STCBs, to achieve rapid,
while speaking during the function, the new body as is the task of equitable and sustainable growth of
strongly advocated for continuity of ensuring uniform cooperative rural and agricultural sectors.
district central cooperative banks laws across the states.
calling them the lifeline of rural The conclave also decided to request
cooperative credit system. uniform cooperative laws across the union government to constitute a
various states of the country. broad-based committee of experts and
How can you imagine a rural credit central and state governments, RBI,
system without the local feel? Can Dr Yadav also hoped that the con- Nabard, PACs, DCCBs, state co-op
an apex bank sitting at the state cerns of cooperative sector could be banks and eminent cooperators.
capital know about the needs of voiced better through CDF now with
rural folks as well as DCCBs or respect to the upcoming amendment The conclave was held against the
PACS? Marathe asked these ques- in Multi-state Co-op Act 2002. He background of the ongoing debate
tions from the audience. further said that the CDF may also to do away with the middle tier of
dispel doubts from the minds of co- the 3 tier cooperative credit struc-
DCCBs have been the main source operators about the recently amended ture i.e. DCCBs. Despite surge in
of flow of rural credit and removing Banking Regulation Act. Covid cases, cooperators and repre-
them from the three-tier structure sentatives of DCCBs from the states
would amount to drying up funds for Dr U S Awasthi MD, IFFCO, Shri of Kerala, Karnataka, Maharashtra,
the agrarian economy, said Marathe. Uday Joshi, Secretary, Sahkar Gujarat, Madhya Pradesh, Punjab,
Bharti and others were present at Uttarakhand, Uttar Pradesh, Bihar
Speaking on the occasion, former the function. and Telangana attended the con-
NCUI President Dr Chandrapal clave in large numbers.
Singh Yadav said that a body like The newly appointed Chief Executive
CDF would go a long way in resolv- of NCUI Sudhir Mahajan was felici- Considering the need to substantially
ing administrative and legal issues tated on the occasion. Former Union increase capital investment in rural
plaguing the cooperative sector. Minister Suresh Prabhu welcomed and agricultural sectors and noting
Mahajan with a bouquet of flowers. that the DCCBs constituted the very
“If only the 97th Constitutional ‘heart’ of the 3 tier structure, it was
Amendment Act is put in force, After detailed deliberations, at the decided to appeal to the central and
majority of issues of the coopera- end of the conclave of DCCBs, it state governments, RBI and Nabard
tive sector would vanish,” stressed not to entertain any proposal for the
Yadav. As a member of the govern- If only the 97th Constitutional merger of DCCBs with state coop-
ing council of the Forum, he hoped Amendment Act is put in erative banks till a national policy is
that the languishing amendment force, majority of issues of formulated for cooperative financial
would receive the required focus the cooperative sector would institutions.
and would be implemented across vanish, Dr Chandrapal Singh
states. The 97th CAA envisions Yadav said. (Source: indiancooperative.com)
8 The Cooperator APRIL 2021F
inancial developments
during the previous decade
have brought in changes in
a manner that Indian urban
communities now identify with
towns, a relationship that is regularly
portrayed as a continuum. Whether
related with the forceful exten-
sion of private endeavour that sees
incredible potential in provincial
business sectors, or administration’s
expanding government assistance
plans, or undoubtedly, the strategies
moulded through “public-private
associations,” all these factors have
their due significance in the chang-
ing economic scenario. This is par-
ticularly valid for the associations IMPACT OF INDIA’S NEW
working in rustic territories that were
set up during 1950s. Those asso- FARM LAWS ON FARMERS,
ciations were mandated to serve the
desires and needs of huge populace FPOs AND MANDIS
with clear formative targets. A large
DR HEMANT GARG*
number of those associations were
uncooperative and regulatory, and The new farm laws intend to reduce business sector
have remained so. With privatization
of economy, institutional courses of limitations, remove commercial bottlenecks, and enable
action of this sort are encountering farmers connect with future purchasers ahead of time, but
strain since they are not generally as many issues need to be addressed.
deft and sure-footed as they should be
so as to adjust to the unpredictability of time. The statutes follow a June dealers to freely make decisions of
of contemporary markets. No doubt, 3, 2020 Union Cabinet declaration offer and acquisition of local produce.
there is an ongoing debate whether affirming three new legislations It will likewise remove hindrances in
cooperatives or producer organiza- which may prove game-changers intra-state exchange and trade outside
tions best represent the interests of for the rural economy. On May 15, physical market premises, which are
country producers. For example, 2020, Finance Minister Nirmala ordinarily managed by State Govern-
debates over the fate of India’s dairy Sitharaman had declared significant ment Agricultural Produce Market
cooperatives – the achievements market changes as a major aspect Committees (APMCs). The law
of which are frequently depicted as of the Special Economic Package intends to create more opportunities
the “White Revolution” – are quite to invigorate India’s agriculture in outside APMC market premises to
insightful in this regard. the post-Covid-19 economy. The assist farmers in obtaining favour-
government unleashed a massive 20 able deals because of the increased
Against this background, Indian Par- trillion Indian Rupees ($263 billion number of players in the market. The
liament has passed three farm Bills USD) economic package to usher in Bill allows farmers, farm producer
– The Farmers’ Produce Trade and market reforms and stabilise the farm organisations as well as anyone who
Commerce (Promotion and Facilita- sector amid Covid-19 pandemic. The buys farmers’ produce for (i) whole-
tion) Bill, the Essential Commodities package and the three Bills seek to sale trade, (ii) retail, (iii) end-use,
(Amendment) Bill, and the Farmers address the immediate need to solve (iv) value addition, (v) processing,
(Empowerment and Protection) supply chain disruptions and provide (vi) manufacturing, (vii) export, or
Agreement on Price Assurance and infrastructural boosts to the struggling (viii) consumption, to engage in such
Farm Services Bill, 2020. These three pandemic hit agricultural sector. intra-state or inter-state trade.1
laws intend to free existing business 1 THE FARMERS’ PRODUCE TRADE
sector limitations, remove trading and The Indian Government believes AND COMMERCE (PROMOTION AND
FACILITATION) ORDINANCE, 2020,
commerce bottlenecks, and enable that the Farmers’ Produce Trade and https://www.prsindia.org/billtrack/farmers-
farmers to connect legitimately with Commerce (Promotion and Facilita- produce-trade-and-commerce-promotion-
and-facilitation-ordinance-2020 (last
the possible purchasers well ahead tion) Bill will enable farmers and visited Sep 29, 2020)
* Officer, Grade A, IFSCA, Gandhinagar
APRIL 2021 The Cooperator 910 The Cooperator APRIL 2021
The Bill defines a farmer as a person Agreement on Price Assurance
engaged in the production of farmers’ The three farm laws will permit and Farm Services Bill, 2020 will
produce by self or by hired labour.2 A Indian farmers to eliminate enable farmers to have commercial
farmer producer organisation (FPO) already state-forced market engagements with key players in the
means an association or group of mediators and unswervingly sector like processors, aggregators,
farmers which is registered under the sell their produce (generally wholesalers, large retailers, and ex-
law, or promoted under a scheme of the perishable goods) to an porters on an equal footing with no
central or state government. However, enhanced pool of purchasers, dread of misuse of their controlling
to trade in scheduled farmers’ produce including out-of-state markets. positions in such transactions. It will
(agricultural produce specified and move the danger of market eccentri-
regulated under state APMC Acts), an cism from the farmer to the guaran-
entity must be either an FPO, agricul- The central government may pre- tor, and furthermore, empower the
tural cooperative society, or a person scribe modalities for such platforms farmer to undertake innovations.
having permanent account number including: (i) procedure, norms, and
under the Income Tax Act or any other manner of registration, and (ii) code Under the third Bill, called the Es-
document notified by the central gov- of conduct, quality assessments, and sential Commodities (Amendment)
ernment. A person in contravention modes of payment. If a platform Bill 2020, the fundamental food
of the provisions regarding the trade contravenes the modalities pre- items including oats, beats, oilseeds,
of scheduled farmers’ produce will scribed by the central government edible oils, onions, and potatoes will
be subject to a penalty between Rs or engages in unfair trade practices, be taken out from the list of essen-
25,000 and 5,00,000. In case of con- its right to operate the platform may tial commodities, which will help
tinuous contravention, such person be suspended or cancelled. For con- private investors as unnecessary ad-
may be subject to a further penalty of travening the provisions regarding ministrative hurdles will be removed
up to Rs 5,000 per day. the platforms, a person operating from their business activities. The
the platform will be subject to a law states that these products must
The Bill allows farmers, FPOs as penalty between Rs 50,000 and Rs be managed through stock cut-off
well as anyone who buys farmers’ 10 lakh. In case of continuous con- points under circumstances, such
produce for wholesale trade, retail, travention, a further penalty of up to as war, starvation, remarkable value
end-use, value addition, process- Rs 10,000 per day may be imposed. changes, or normal disasters. The
ing, manufacturing, export, or A person transacting with a farmer horticultural processors and export-
consumption, to engage in such will be required to make payments ers will remain excluded from stock
intra-state or inter-state trade. The to the farmer on the same day, or cut-off burdens considerably under
Bill allows the electronic exchange within three working days in certain these “calamitous” conditions.
of farmers’ produce in the pre- conditions, for any transaction of
determined exchange region. An scheduled farmers’ produce. These three laws will permit Indian
electronic trading and exchange farmers to eliminate already state-
platform might be set up to encour- The Bill prohibits state governments forced market mediators and un-
age the immediate and web-based from levying any market fee, cess or swervingly sell their produce (gener-
purchasing and selling of farmers’ levy on farmers, traders, and elec- ally perishable goods) to an enhanced
produce through electronic devices tronic trading platforms for any trade pool of purchasers, including out-of-
and web for physical conveyance of under the Bill. The parties involved in state markets. Potential new private
the farmers’ produce. The following a trade-related dispute may apply to sector players have likewise been
entities may establish and operate Sub-Divisional Magistrate for relief freed from state control and, accord-
such platforms: (i) companies, through conciliation. The Magistrate ingly, are motivated to put resources
partnership firms, or registered so- will appoint a Conciliation Board into warehousing, cold-storage, and
cieties, having permanent account and refer the dispute to the Board. If other market upgrades.
number under the Income Tax Act the dispute remains unresolved after
or any other document notified by 30 days, the parties may approach Before the Bills, the Essential Com-
the central government, and (ii) the Magistrate for settlement. The modities Act (ECA) and APMC
farmer producer organisation or parties will have a right to appeal laws put restrictions on how agrarian
agricultural cooperative society. against the decisions of the Magis- produce is purchased and sold in
trate before an Appellate Authority India. When the nation was con-
2 CHANGING SOURCES OF GROWTH IN
INDIAN AGRICULTURE: IMPLICATIONS (Collector or Additional Collector fronting extreme food deficiencies,
FOR REGIONAL PRIORITIES FOR nominated by the Collector). the ECA gave state governments
ACCELERATING AGRICULTURAL
GROWTH, IFPRI Discussion Paper unrestricted leeway to attack alleged
1325, Washington, D.C.: International “hoarders,” seize stocks, cancel
Food Policy Research Institute (IFPRI), The second Bill, namely the Farmers
http://ebrary.ifpri.org/cdm/ref/collection/ (Empowerment and Protection) authorizing arrangements, and even
p15738coll2/id/128025
APRIL 2021 The Cooperator 1112 The Cooperator APRIL 2021
prosecute the violators. The APMC set up assortment in provincial zones people, who have the option to get
framework constrained farmers to for perishables. Their exchange costs food at moderate costs. In any case,
sell their produce through the au- are exceptionally high, to the degree if costs fall excessively, farmers
thorized brokers at assigned market that many have closed shop through- will endure misfortunes. Thus, our
premises (mandis), which gradually, out the years because of absence of public food strategy from the 1960s
seriously discouraged competition in suitability. These exchange costs was to ensure that the interests of
rural economy, hurting farmers’ in- are equivalent to the mandi charges producers and buyers are dealt in a
terests. Moreover, the APMC frame- paid at present. By what method balanced manner. The Farmers (Em-
work transferred higher marketing will the farmers be benefitted? In powerment and Protection) Agree-
expenses to farmers by undervaluing the event that these exchange costs ment on Price Assurance and Farm
their produce. Further, by driving are higher than the mandi charges, Services Bill creates a framework
farmers to sell their produce through won’t the greater expenses be given for contract farming as well as a
assigned stations, and setting need- as lower costs to the farmers? FPOs dispute resolution mechanism. Cor-
less limitations on holding stock/ can be handy here, and diminish porate farming includes investing in
stocks, the ECA-APMC framework exchange costs. Yet, we don’t have cultivation of a plot of possessed or
prevented price discovery and an enormous or boundless presence rented land. Yet, contract farming is
private storage. This promoted inept of FPOs in India notwithstanding only an agreement between state, an
system of licenses, lack of interest admirable endeavours being made organization and farmers – to sell/
in agricultural promotion, and led to by the National Bank for Agriculture purchase items at pre-decided cost
post-harvest discrepancies. and Rural Development (NABARD) within a specified time period.
and different organizations.
Foundation of private wholesale Corporate farming is not a flaw-
markets for farm produce and ar- The other inquiry is whether private less system; it comes with its own
rangement of a legal system for business sector would come up demerits. The farmers have to face
contract cultivating are among the because of these changes? The diminishing value hazards. This is
key foreseen results of the farming experiences in Bihar, Kerala or the reason why many farmers are
changes pushed by the government Maharashtra aren’t inspiring. Bihar really keen to enter into an agree-
through the disputable alterations to invalidated the APMC Act in 2006. ment with bigger organizations.
three laws related with agricultural Kerala never had an APMC Act. For what reason would they do as
marketing. Where are the private sector inter- such in the event that they didn’t
ests in these states? Like Maharash- think that it’s gainful? Additionally,
Today, new partnerships are forged tra, most enormous corporate retail every farmer ought to be allowed
between the state, common society, firms buy their food items directly to go into any agreement with any
and the private sector in various from APMC markets, and not legiti- organization, on the off chance that
ways. These shaky coalitions signal mately from farmers. This shows he/she wishes to.
precariousness and lead to a feeling of the significance of APMC markets,
disarray, but they create a conducive and the need to fortify them. We ought to ensure the protection of
climate for innovation, thereby pro- the farmers in instances of unequal
viding opportunities to cooperatives In the event of rise in costs, pur- power distribution. For that, the
to innovate in the changing scenario. chasers are hurt. A large portion of government must give consent to
How cooperatives will cope up in this our farmers themselves are net pur- each contract farming agreement as
scenario is a very important issue of chasers of food. There are also poor a third party. This would imply that
concern. Farmers associations and in case of a violation of agreement,
cooperatives will have many oppor- The experiences in Bihar, Kerala the organization would act as oppo-
tunities to work together to strengthen or Maharashtra aren’t inspiring. sition to the farmers as well as the
agricultural economy. Bihar invalidated APMC Act in state. This would disincentivise the
2006. Kerala never had an APMC organizations from violating agree-
At present, the conundrum is that Act. Where are the private sector ments, and furthermore strengthen
there are mandi charges and different interests in these states? Like the morale of the farmers.
duties to be levied under the present Maharashtra, most enormous
APMC framework. The contention corporate retail firms buy their Another path is to move away from
is that these expenses can be spared food items directly from APMC contracts with singular famers
and given to the farmers as greater markets, and not legitimately towards bunch contracts, for
costs. Will this occur? It will occur from farmers. This shows the example, with FPOs or coopera-
if there are no exchange costs for the significance of APMC markets, tives, which will improve the bar-
new private players. Let us see the and the need to fortify them. gaining power of farmers. Agree-
experience of retail firms that have ments ought to likewise be planned
APRIL 2021 The Cooperator 13keeping in mind the welfare of the ought to be an arrangement to enrol the changes being looked for ought
farmers, which can save the farmers private players, check the frameworks to be obviously perceived.
from exploitation. they have set up for weighment of
farmers’ produce, their value selling One of the key issues with the ‘APMC
The Essential Commodities (Amend- and instalment system and different Bypass Bill’ is that it prompts two
ment) Bill, 2020 permits the central offices. Additionally, it ought to have equal and altogether different business
government to direct the supply of drawn out an administrative struc- sectors, with various arrangements
certain food produce just under ex- ture for oversight of all exchange of rules, wherein the APMC set-up
traordinary conditions like war and (independent of its being done on the is designed to crumble. These are
famine. Stock cut off points may be electronic market or physical market). markets where dealers are needed to
forced on farming produce if there is Further, the enactment ought to have be authorized, where they are checked
a lofty value rise. illuminated how it is going to catch and where they pay a charge.
exchange information and fabricate a
The conversations around the changes market insight framework. In the new set-up, the current mer-
to ECA miss the need to guarantee chants alongside their bonus special-
this equalization. ECA was initially It would have been ideal if the enact- ists are the most exchange prepared.
intended to control distortionary prac- ment emphasised on the formation of They will be the initial ones who will
tices of dealers, for example, storing, an umbrella element that can bring move out of the mandi spaces and
which hurt purchasers. In that capac- consistency in exchange and guide- work outside. This will clearly prompt
ity, it has its own significance. The lines. Another issue with respect to a breakdown of the mandis. Further,
instrument of ECA may stop endea- the Farmers’ Trade Promotion Bill is electronic exchanging like e-NAM is
vours to control high spirals of food that the grievance redressal frame- riding on the head of physical mandi
costs. Also, food costs don’t simply work is feeble. One isn’t certain in structure in the nation, not as an equal
rise steeply and hurt purchasers just any event how a high number of framework – if mandis are crushed,
during wars and starvations. complaints would be taken care of will e-NAM move along with farmer
by a Sub-Divisional Magistrate? support – is an unanswered inquiry.
Higher spending in agriculture will
be integral to any desire for finan- The other concern is that the Bill In the interim period, the new un-
cial restoration in India. This will has clubbed FPOs with traders and regulated market space called the
intensify rural demand, particularly made it obligatory for them to pay ‘exchange region’ will have no
for industrial products. The spend- the farmers on the exact day or oversight and the administration
ing can likewise be coordinated to within three days, which is irratio- will have no data or insight about
grow the MGNREGS, which will nal given the long working capital who the players are, who is execut-
additionally improve purchasing pattern of FPOs. ing with who for what amounts and
power of the rural workers. at what costs. Having no insight will
APMCs give space to farmers for col- be an incredible reason for the legis-
The new enactment may throw some lective bargaining on cost and non- lature not to mediate in the market.
brokers out of business. That is no di- value issues (evaluating, gauging, Today, the legislature is compelled
saster, given their negligible presence dampness estimation and so forth.). to step in when costs are believed to
in the agri-marketing ecosystem and For the administration, value insight crash, particularly from the mandi-
exploitative relationship with farmers. originates from the mandis, and based value insight framework.
In APMCs in Punjab and Haryana, the administration intercession in
specialist commission is about 2.5 business sectors rely upon this, past Critically, the Bill looks to control
percent. Thus, it isn’t astonishing that acquirement for food plans. Ramifi- FPOs, which are self-sufficient
the arhitya community is against the cations of these Bills on APMCs past farmers’ foundations with their own
new laws. The APMCs in Punjab and internal dynamics. This guideline
Haryana likewise fear the new enact- Corporate farming is not a makes no sense at a time when
ment. There is the dread of losing flawless system; it comes with FPOs are fast developing. Directing
business to private sector. In Punjab its own demerits. The farmers them is totally pointless.
and Haryana, the mandi expense by have to face diminishing value
APMCs fills up the coffers of the state hazards. This is the reason why With everything taken into account,
government that is why the states many farmers are really keen this Bill doesn’t give farmers what
don’t need the new enactment. to enter into an agreement with they need and they are request-
bigger organizations. For what ing – gainful costs to be ensured,
There are certain parts of the law reason would they do as such in oversight of players, exchanges and
where some issues have not been the event that they didn’t think costs, and engaging state govern-
duly considered. To start with, given that it’s gainful? ments to direct and put all business
that deregulation is permitted, there sectors with a level playing field n
14 The Cooperator APRIL 2021COOPEXCIL to help young entrepreneurs export
value added products
C
ooperative societies can
be the instrument of rural
development particularly
agriculture, Union Minis-
ter of State for Agriculture Shri Par-
shottam Rupala said recently even
as he noted that these entities are yet
to catch the fancy of the youth and
there was a need to attract them into
this model.
“Numerous economic opportunities
are available for the youth in the
cooperative sector. But not many The Minister urged the NCDC to the NCDC should form a Coopera-
are coming forward. They think consider handholding of Farmers tive Sector Exports Promotion Body
that cooperatives are some old- Producer Organisations (FPOs) under its institutional stewardship
fashioned concept run by elderly being set up by the government with to promote exports of cooperatives
people. It is our responsibility to an aim to aid small and marginal produces to achieve higher price
introspect how to make them part of farmers to aggregate the produce realization,” said Shri Rupala.
the cooperatives which holds huge with the help of better access to
potential to push the country’s eco- technology, input, finance and It was on July 2, 2019, Union Min-
nomic growth,” he said. market. “We have to see the context ister for Agriculture and Farmers
of setting up of 10,000 FPOs by our Welfare Shri Narendra Singh Tomar
“In fact, cooperatives are the instru- Government. The FPOs formed as and Union Minister for Commerce
ment of change in the society par- cooperatives should also be facili- and Industry Shri Piyush Goyal
ticularly agriculture,” said Rupala tated by COOPEXCIL,” he said. had announced the formation of an
while addressing the first general Export Promotion Body for Coopera-
body meeting of the Cooperative According to government data, tive Sector by NCDC at a joint press
Sector Exports Promotion Council around 94 percent of the farmers in conference in the national capital.
(COOPEXCIL). India are members of one or more
cooperatives. The IICTF aimed to As exports promotion activity for
The first-ever COOPEXCIL has promote cooperative trade within cooperatives, NCDC and others
been set up under the stewardship of India and abroad while increas- successfully organized the IICTF
National Cooperative Development ing exports of key agricultural in October 2019 which witnessed a
Corporation (NCDC), a cooperative commodities, leading to increased footfall of more than 35,000 visitors
focused financial organisation under incomes for farmers. and was attended by around 125
the Union Agriculture Ministry to foreign buyers. It witnessed signing
show direction to the cooperatives in Noting that the Indian agriculture of 75 business agreements valued at
exporting their value-added products. continues to be the backbone of the around US$ 1.2 billion.
society, providing livelihood to nearly
Rupala also felt that cooperatives 50 percent of our population, the The grand success of the Trade Fair
can play a significant role in achiev- Minister pointed out that the agricul- necessitated early operationaliza-
ing India’s target of becoming a tural sector contributes more than 10 tion of COOPEXCIL, the Minister
US$ 5 trillion economy by 2024-25 per cent of India’s exports. “Our Ag- further said at the meeting which
as envisioned by Prime Minister riculture Export Policy of 2018 aims was attended offline and online by
Narendra Modi. “Our Prime Min- at doubling the agricultural exports representatives and officials from
ister has set a target of 5 trillion and integrating Indian farmers and various cooperatives across the
US dollar economy by 2024-25. agricultural products with the global country and abroad.
Cooperatives of all types have a big value chains,” he added.
role in achievement of this target. Rupala also advised the General
Our farmers have proved it time and “I am told that the NCDC had orga- Body of COOPEXCIL which has
again, particularly during the pan- nized a national level consultation representation from all stakehold-
demic, that their contribution to the on 16 May 2019 with stakeholders ers like APEDA, MPEDA, IFFCO,
GDP has been the best,” he said. from all States who concluded that NAFED, TRIFED etc., to have an
APRIL 2021 The Cooperator 15advisory body and its own Secre- “I would advise the NCDC to come up Sanjay Agrawal, Secretary, Agri-
tary General and Secretariat, with with NIRYAT SAHAKAR scheme to culture said that the gains from the
NCDC playing the role of promoter finance cooperatives to address their first ever India International Coop-
of the body and to make its resources needs,” the Minister suggested and eratives Trade Fair (IICTF) held
available to the Council. hoped that the COOPEXCIL would in October 2019 need to be fully
work towards achieving the objective exploited to benefit the farmers in
Lauding NCDC’s role in promot- of the country in exports front. cooperatives. He suggested broad
ing cooperatives across the country based approach to involve all types
through financing, the Minister said NCUI President Dileep Sanghani said of cooperatives in exports.
that the NCDC has supported coop- that cooperative should be taken up as
eratives with financial assistance to a movement so that local people are Sundeep Nayak, Managing Director
the tune of Rs.1.76 lakh crore since economically empowered to attain of the NCDC while acknowledging
its inception. NCDC has recently the dream of Atmanirbhar Bharat. the support of all partners said that
taken many other initiatives such the Council would play the role of
as Yuva Sahakar, Sahakar Mitra, “I would advise the NCDC to facilitator for cooperatives to export
Ayushman Sahakar, Sahakar Pragya, come up with Niryat Sahakar their products. The youth targeted
etc., to address the needs of coopera- scheme to finance cooperatives,” program of NCDC, Yuva Sahakar
Shri Ropala said.
tives operating in various sectors. will be a key driver, he added n
Youth Cooperative Seminar in Ahmedabad
A
t the initiative of Gujarat all the unemployed young people Another guest of honour, Dr Pari-
State Cooperative Union, a should join cooperative sector which malbhai Trivedi, former Vice Chan-
youth cooperative seminar provides many opportunities for em- cellor of Gujarat University recalled
titled “Youth Power and Aatmnirbhr ployment. There are ample opportu- the life, deeds and discourse of
Bharat” was organised for college nities for the educated young people Swami Vivekananda and Gautama
students in Ahmedabad on 27th to form cooperative societies in the Buddha while urging the young
February 2021. Shri Ghanshyamb- fields of transportation, tourism, people to undertake cooperative ac-
hai Amin, an eminent cooperative education, cyber security, internet tivities. Today’s youth is equipped
leader and the Chairman of Gujarat facilities, etc. in Gujarat, he said. with the knowledge of technology
State Cooperative Union presided and power to face the challenges,
over the seminar. On the occasion, the guest of honour he said.
Shri Ajaybhai Umat, Editor-in-chief
Inaugurating the seminar, Dr. Jag- of the daily newspaper Nav Gujarat Shri Arvindbhai Tagadiya, Hon.
dishbhai Bhavsar, Vice Chancellor Samay released the booklet Yuva Secretary of the State Co-opera-
of Gujarat University recalled the Shakti - Aatmanirbhar Bharat - tive Union proposed the vote of
invocation of “Arise, awake and Yuva Sahakari Seminar - 2021. He thanks.
stop not, till thy goal is reached” threw light on various aspects of
made by Swami Vivekanand. balanced development and said that Dr. Rajendrabhai Trivedi, Executive
the innovative ideas of youth should Officer of Gujarat State Cooperative
Speaking at the seminar, Shri Amin, be channelized in the best possible Union had presented a brief outline
who is also the Chairman of Cooper- way so that the doors of progress for of the program while delivering
ative Bank of India (COBI), said that the youth are opened. welcome address n
16 The Cooperator APRIL 2021I
n India, the contribution of agri-
cultural credit, both institutional
and non-institutional, came from
dichotomous sources. Institution-
al credit came from two main sources
– commercial banks and cooperative
banks and non-institutional credit
came from two sources – landlord
class and trader class (Rajeev & Deb,
1998). Many research and studies
from private as well as government
agencies shows that non-institutional
credit was dominant at the time of in-
dependence. The trend remained same
for a prolonged period even after a
series of land and agricultural reform
measures till the dawn of 1980s.
The main factor that marred policy
improvement was lack of awareness
Institutional Credit
among marginalized farmers in rural
areas. However, after a series of
for Agriculture in Mizoram
policy measures and attempts made VANLALMUANA* & Dr. LALDINLIANA **
by Indian Government through mon-
etary as well as legislative measures, Only people centric, democratic, and cooperative institutions
the share of non-institutional credit
declined from 90% during 1950s to like PACS hold the key to institutional credit for agriculture
37% in 1981. sector in Mizoram.
As per NABARD All India Finan- focus areas of research. In this sce- sector in State Domestic Product
cial Inclusion Survey (NAFIS), nario, it is important to analyse the stands at around 30%.
the share of institutional credit in scenario of institutional credit for
total agricultural credit was ap- the agriculture sector in Mizoram. As most of the geographical areas of
proximately 72%, the percentage Mizoram is covered by steep slope
of agricultural households availing Demand for credit depends on and hilly terrain, proper irrigation
credit from formal institutions was many factors like, operational land facilities for agriculture is difficult
61%, while 9% of households avail holding, workforce size, availability to arrange. 75.19% of the geographi-
credit from both institutions and of cultivating areas, utilization of cal area of Mizoram is covered by
non-institutions in the year 2015. land and type of crops in agriculture forest. A total of 1,585,000 hectare,
Among formal credit institutions, sector. Availability of credit also which accounts for 4.98% of land,
as on March 2017, the share of depends on the availability of finan- are not available for cultivation and
scheduled commercial banks was cial institutions and its expansion of 7.16% of the geographical area com-
the highest with 79%, followed by business. The occupational workers prise of fallow land. From a total of
cooperative institutions with 15%. in Mizoram are concentrated in 2,108,000 hectare, only 186,000
Regional rural bank bagged a share agriculture sector. Among the total hectare (8.82%) is utilized for active
of 5% and 1% share was bagged by main and marginal workers in the cultivation. During the year 2015-16,
Microfinance Institutions (MFI). state, 55.76% are concentrated in the number of operational landhold-
agriculture sector and 44.24% are ings was 89,774 out of which 50%
In this background, it is important concentrated in other sectors (Statis- were held by marginal farmers, 30%
to analyze the contribution of both tical Handbook, 2018). Agriculture by small farmers, 15% by semi-
types of credit institutions in agri- occupies a very important place in medium farmers, 4% by medium
culture sector in the country. Such the state as Mizos are well known farmers and rest 1% by large farmers.
trends might vary from region to for the occupation of farming. About Average holding size was 1.25 Ha
region and state to state. And it is a 80% of the population is directly or indicating that the agriculture sector
fact that small states like Mizoram indirectly involved in agriculture. in Mizoram is in the hands of small
are often excluded from the main The contribution of agriculture and marginal farmers.
* Assistant Professor, Department of Commerce, Govt. J Buana College
**Associate Professor, Department of Commerce, Mizoram University
APRIL 2021 The Cooperator 17Agriculture sector of the state is at the forefront of disbursing crop banks at 3%. Looking at the overall
dominated by ‘jhum’ cultivation, due loan over the same period. During scenario, private banks appear to
to which both agriculture production 2015-16, cooperative banks’ share of perform better because their total
and productivity is quite low (SOE, crop loan was 69.36%, followed by demand is quite low. On the contrary,
2016). The main agricultural crop in public banks at 23.36%. The share of for the public banks, NPA increased
Mizoram is rice, for which a total of crop loan disbursed by cooperative from 13% to a staggering 62%, for
36,114.2 hectare is used, followed banks increased to 74.89% during private banks it decreased from 13%
by maze and pulses as the second 2019-20, followed by public banks at to 1%, for rural banks, it increased
and third main agricultural crop. In 11.90%. It was a surprising that rural from 2% to 6% and for cooperative
terms of production, rice also ob- banks were unable to disburse even banks it decreased from 9% to 3%
tained the first place with 59,605.6 10% of the total crop loan during the during the last five years. As on
metric tons, followed by sugarcane last five years. March 2020, the public banks have
with 44,835.1 metric tons. Maize is the highest NPA at 62%, followed
the third largest crop produced, with While the progress of banking in by RRBs with 6%, and cooperative
a production of 9,470.2 metric tons. terms of branch expansion is signifi- banks with 3%. Private banks have
In terms of yield per hectare, sugar- cant during the last nine years in the the least NPA with 1% from its total
cane stood first with 28.76Kg/ Ha, state of Mizoram, it is s important demand.
followed by potato with 5.17Kg/ to study the achievement of banks
Ha. Rice attains third highest yield in disbursing agricultural credit at Considering the above, there are a
with 1.65Kg/ Ha. the same time. Also, increasing the number of issues which merit impor-
share of bank in agriculture sector tant consideration when talking about
In Mizoram, organized agricultural will prove to be vital in reduc- institutional credit for agriculture in
credit market consists of coopera- tion in the share of unorganized Mizoram. First, given the meagre
tive credit institutions (all types), sector in agricultural credit. During presence of non-institutional lenders
commercial banks and regional 2011-12, the number of agriculture in the state, farmers in Mizoram had
rural banks. Cooperative credit loan account was 30,918 and after to depend on formal institutions for
structure in Mizoram consists of witnessing a fluctuating trend over their credit need. This may prove to
Mizoram Cooperative Apex Bank the years, it decreased to 16,208. be a big hurdle for small and mar-
Ltd (MCAB) with its 19 branches However, the amount of agriculture ginal farmers in seeking credit. This
at the state level, and 32 Primary loan increased from Rs. 19,259 lakh claim is supported by the decline in
Agricultural Credit Cooperative during 2011-12 to Rs. 45,377.07 number of agriculture loan account
Societies (PACS) at the grassroots lakh during 2019-20. With an and increase in landholding area
level providing short to long-term average of 14.75% from total ad- in the state. While the amount of
agricultural credit. Mizoram Rural vances, agriculture loan was 16.33% agricultural loan increased from Rs.
Bank (MRB) was established on in 2011-12 and decreased to 9.40% 19,259 lakhs to Rs. 48,377 lakhs
27th September, 1983 jointly by of total advances in 2019-20. during the last ten years, the number
State Bank of India and the Gov- of agricultural loan account declined
ernment of Mizoram to pave way Overdue in banking industry arises from 30,918 to 16,208. The trend
for better financial inclusion in on account of inefficient lending shows that commercial banks in
rural areas. It is the only regional and recovery procedure at the sup- the state paved a big way for larger
rural bank in Mizoram offering plier side. As stated by World Bank, farmers seeking a higher loan amount
different banking facilities through overdues at demand side arises due as compared to small and marginal
85 branches across the state. The to three reasons – failure of farmers farmers. Secondly, while the amount
growth and spread of commercial to use credit for production, failure of agricultural loan from commercial
banks in Mizoram are satisfactory. of investment and the refusal to pay banks increased, the percentage of
Commercial banks in Mizoram (Sandertne). In order to achieve agricultural loan from total credit
consist of 13 public banks with better recovery rate, there is a need goes on decreasing. This is a result
75 branches, 9 private banks with of better lending and recovery pro- of failure of achievement by com-
28 branches, 1 regional rural bank cedure from lenders as well as better mercial banks under annual credit
with 85 branches and 2 cooperative cooperation from borrowers. plan towards agricultural credit.
banks with 20 branches. Average achievement of commercial
The public banks hold the highest bank was as low as 17% towards ag-
There was 87% increase in the overdues i.e. 92% from the total ricultural credit. Another point is the
number of commercial banks and demand followed by cooperative high overdues and Non-Performing
84% increase in bank branches over banks at 13%. The third highest over- Assets in agriculture loans among
the last ten years. In respect of agricul- dues are held by rural banks at 10% commercial banks. Average percent-
tural credit, cooperative banks were and the least overdues by private age of overdue agricultural loans as
18 The Cooperator APRIL 2021on March, 2020 was 72%, among MOU was signed between Govt. of hectare, 22.5% hold 2-4 hectare and
which public banks hold a staggering Mizoram and Central Government only 9.2% hold more than 4 hect-
92% of overdues from total demand. through NABARD. To undertake ares), showing that PACS does not
The percentage of NPA was 18%, out such revitalization plan, the state co- discriminate farmers based on sizes.
of which the NPA percentage among operative bank i.e. Mizoram Coop- Among borrowing households,
public banks was 62%, proving that erative Apex Bank Ltd. was chosen 42% of them utilized the credit for
high overdues lead to high NPA. If as nodal agency and working hand purchase of agricultural equipment
such a situation is permitted by com- in hand with NABARD, PACS in and 24% of them used credit for
mercial banks in the coming years, Mizoram were converted in a phased allied purposes. Another 17% of
then institutional credit in agriculture manner. Till March 2020, under a them even used it for payment of
sector may witness a further declin- close supervision of PACS Develop- dues and household consumptions,
ing situation in different parameters. ment Cell, as much as 32 PACS were offering a flexible credit utilization
converted into credit societies giving options for borrowers. Secondly,
Such is the present scenario of in- loans to its members. average percentage of agricultural
stitutional credit provided by com- loan disbursed by sample PACS
mercial banks covered by Banking A sample of 25 PACS along with 200 since 2015-16 stood at more than
Regulation Act, so is there a way borrowing households were chosen 67% from total loan. And thirdly,
ahead for institutional credit in the for the present study. All the sample more than 70% of sample borrow-
state? Or given the present scenario, PACS disbursed agricultural loan for ers repaid their loan in time, which
is there a credit agency that will pave short term, charging interest as low gives a promising recovery rate for
a fresh way for institutional credit in as 0.40% per month. Since 2015-16, PACS in Mizoram. One of the eye-
the state? The answer we seek may the membership base increased catching features of credit provided
come from a simple, people centric, from 3,295 to 12,846 during the last by PACS is that the borrowers have
democratic and cooperative institu- five years recording a compound an option to repay it in lump-sum
tion – Primary Agricultural Credit growth rate of 46.7%. Our field or in installments, offering flexible
Cooperative Societies (PACS). It is survey of the sample households repayment options.
only recently that Mizoram witnessed shows an inclusive answer to the
a full-fledged PACS functioning in its above three main problems of credit In a nutshell, considering above
doorstep. Fulfilling the recommen- institutions in Mizoram. Firstly, the important scenarios, institutional
dations of the Task Force on Revival majority of borrower’s household credit in Mizoram may have a new
of Cooperative Credit Institutions (i.e. 68.3%) belongs to small and forerunner in Primary Agricul-
chaired by Prof. Vaidyanathan, re- marginal farmers who hold up to 2 tural Credit Cooperative Societies
vitalization plan of 133 PACS were hectares of land (46.5% hold less (PACS) in providing inclusive
drawn in the year 2008. For this, an than 1 hectare, 21.8% hold 1-2 growth in agricultural credit n
APRIL 2021 The Cooperator 1920 The Cooperator APRIL 2021
A
fter several attempts made
in the past, Kerala Coop-
erative Audit Manual has
finally been revised after
37 years. Though the endeavour
began in 2014 with the constitu-
tion of a committee, the revision
process gained momentum with the
reconstitution of the working group
in 2016, and became a reality in
February 2021.
The seven member working group
headed by Jose Phillip has complet-
ed the ardent task and has revised
the manual in three volumes. Part I
consists of general audit guidelines
applicable to every type of coop-
erative societies, Part II consists
Kerala Cooperative Audit
of audit guidelines for credit and
housing cooperatives, and Part III
Manual Revised
consists of audit guidelines for non-
JOSE PHILLIP*
credit cooperatives.
Government of Kerala has ap-
What led to the revision of Kerala Cooperative Audit Manual,
proved the revised audit manual. and what should the government do to achieve the purpose of
Hon’ble Minister for Cooperation the revised manual?
Sri Kadakampally Surendran re-
leased the manual and handed over growth. The delayering process in the excellence. Against this background,
a copy of the manual to Sri Geromic short term credit sector by amalgam- the revision of the cooperative audit
George, Registrar of Cooperative ating central cooperative banks with manual was a felt necessity.
Societies in the presence of Smt the apex bank is a landmark develop-
Mini Antony, Secretary, Coopera- ment, and there is a paradigm shift As mentioned earlier, the revised
tion, Government of Kerala. Hon’ble witnessed by all of us. Now we see manual consists of three parts. The
Minister has directed that the audit a two tier structure in the short term first part deals with general audit
from 1st April 2021 onwards shall agricultural credit sector, i.e. PACS guidelines applicable to every co-
be based on the revised manual. at the grassroots level and apex state operative society. The cooperative
cooperative bank at the top. More- auditing standards, audit in comput-
The phenomenal growth of coop- over, most of the cooperatives have erized environment, income tax and
erative sector in the state as well as adopted information and communi- GST, and the financial ratio analysis
changes in short term credit structure cation technology for their day-to- are the highlights of Part I besides
finds reflections in the revised audit day business. The digital platforms common terminologies of auditing.
manual. The number as well as the are widely used for business promo-
volume of business of cooperatives tion. Information system is adopted Part II includes audit guidelines
has multiplied in the state. The co- as a tool for achieving management for Kerala State Cooperative Bank,
operative sector has become part and Primary Agricultural Credit Society
parcel of the people No sphere of ac- Part I of the Revised Audit (PACS), Kerala State Cooperative
tivity is spared by the sector. Earlier, Manual consists of general audit Agriculture and Rural Development
cooperative institutions were orga- guidelines applicable to every Bank, Primary Cooperative Agricul-
nized exclusively for financing mar- type of cooperative societies, Part ture and Rural Development Bank,
riages or funeral services, but today, II consists of audit guidelines for Kerala State Cooperative Housing
from toddy tappers to lime shell credit and housing cooperatives, Federation, Primary Housing Coop-
producers are covered by the coop- and Part III consists of audit erative Societies, Urban Cooperative
eratives in Kerala. The cooperative guidelines for non-credit Banks, Agricultural Improvement
sector in the state is witnessing struc- cooperatives. Cooperative Societies and farmer’s
tural changes as well as quantitative cooperative societies. Auditing
* Addl Registrar Cooperative Societies, (Retd) Kerala
APRIL 2021 The Cooperator 21procedures of chitty, MDS, GDS, literary society, and lift irrigation nology Policy for the cooperatives
MBS are also included in this part. society are also brought under the in the state which should be revised
Verification of establishment, audit purview of the audit manual. periodically. It suggests that the
fees, preparation of audit report and audit classification norms should be
issue of audit certificate and audit The working group has made certain formulated separately for different
memorandum and rectification of recommendations to the government types of cooperative societies as
audit defects are the other topics of while submitting the manual. It their functions vary extensively. In
Part II. observes that if a uniform software order to check the instances of soft-
application is developed and pre- ware based frauds, it is inevitable
The auditing procedures with scribed by the government based on to institutionalize the Information
respect to non-credit cooperatives the accounting principles prescribed System Audit, says the working
are incorporated in Part III. Audit by the manual, then understanding group. In order to check irregu-
guidelines in respect of market- and comparison of accounts shall larities and frauds in cooperatives, it
ing and processing cooperatives, be made easy for auditors and the suggests introducing Forensic Audit
Market fed, Rubbermark, Kerala general public. It further observes in the sector.
State Consumer Federation, primary that loopholes for malpractices
consumer cooperatives, weaver’s and frauds can be prevented with The revised cooperative audit
cooperatives, Hantex, Coirfed, the help of accounting software. It manual is available at www. coop-
primary coir cooperatives, Mat- recommends an Information Tech- erationkerala.gov.in n
syafed, fisheries societies, Milma,
dairy societies, Apcos Hospital Working Group Members
Federation, hospital societies, SC/
ST Fed, SC/ST societies, Vanith- Adv. Jose Phillip, Additional Registrar (Rtd.) Chairman
afed, women cooperatives, Texfed, Sri RK Menon, Director, ICM, Thiruvananthapuram Member
Kerafed, Capex, Rutronix, Tourfed, Sri Udayabhanu Kandeth, Rtd Senior Audit Officer, AG’s Office Member
tourism cooperative societies, etc. Sri M S Mukundan Nair, FCA, Chartered Accountant Member
are included in Part III. Indian coffee Sri Anilkumar Parameswaran, FCA, Chartered Accountant Member
workers cooperative society, social
Sri Binoykumar, Addl Director Member
welfare cooperative, motor trans-
port, auto-rickshaw coop society, Smt Anjana S, Joint Director Convener
Jssco organized Abhinandan program on the promotion of Dr Sushil Kumar Vimal as Deputy
Commissioner. Dr Pragya Shukla, HOD, DSCI, Dr Sarita Gupta, MPS Dangi, Ex DDE & Jssco Secretary
Mr Gajendra Pal Singh Saran were present in the program.
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