·तमसो माज्योतिर्गमय
上
SANTINIKETAN
VISWA BHARATI
LIBRARY
27
梁
3544
D53
15257
的

·No text on this page.

·No text on this page.

·COOPERATIVE FARMING.
The Theory and Practice of a Scheme being tried
in a Bengal District.
S. K. DEY
of the Indian Civil Service.

·PUBLISHED BY
INDIRA DEY
COLLECTOR'S HOUSE. NADIA.
PRINTED
AT
SARASWATI PRESS,
KRISHNAGAR,
Copyright Reserved.
PriceRupee One

·No text on this page.

·No text on this page.

·CONTENTS. Page Preface 1 ... ... Introduction ... 7 The Existing Position in Nadia 13 ... The Farming Unit... 18 ... The Scheme Outlined 25 Hopes and Fears 38 ... ... Appendix I: Draft Sale Deed 51 1. Appendix II : Draft Bye-Laws 57 : Appendix III : Sample Cropping Scheme and Budget 83 ... Appendix IV: Forms and Registers 109

·No text on this page.

·PREFACE. This work has emerged out of efforts at economic construction in the countryside. Economic construction is not merely one aspect of the general drive to rural uplift activities. It is the fundamental pre-requisite for any achievement in that line. Time and again, plans for better education, better sanitation, better communications, etc., come to founder on the rock of the bankruptcy of the wealth producing forces. The rehabilitation of these forces is the precondition of the organization of social, cultural or hygienic welfare. And such rehabilitation must proceed upon a clear perception of the nature of these forces, their interrelation and their manifestation in the prevailing forms and patterns of economic life. The present is, therefore, an essay in two directions : In the first place, in an understanding of the economic forces which underlie our agrarian situation ; secondly, in the indication of new forms through ·which these forces may be deliberately organized to yield more fruitful results. Both the analysis of the economic relations and the proposals for reform have crystallized from the experience gathered in the pursuit of particular problems ; both have gradually taken shape out of the experimental gropings in concrete situations. The data for this study were furnished by conditions obtaining in the District of Nadia, and the scheme outlined in these pages is aimed directly to suit those conditions. But the problems that these conditions reveal are not problems peculiar to Nadia. They are common to the agricultural economy of all districts, not only in the Province of Bengal, but even outside. Nadia is merely the crucible in which they have been studied concretely. The forms of farming organization proposed here were first given a start at three places in this district in the niiddle of April, 1940. There was no thought at that time of reducing the theoretical conclusions practical proposals to writing. Those hectic days hardly new or the 2

·allowed any breathing time to make a proper
record possible, which could be prepared only
subsequently at leisure. It is interesting now,
more than six months later, to recall that
morning of the 15th of April, 1940, when the
boundary ridges of the separate plots in the
Jehangirpur Farm were first broken down. The
gentry from the near by district town, the
officials and their ladies, cultivators whose
lands had been given to the farm and a large
crowd of curious spectators from the village
assembled on the fields, heard the Collector
explain his scheme, took part in or watched
the making of the common farm land, and sealed
the event by a common sharing of puffed rice
and sweets served by the ladies. True, one
cultivator-member of the farm caused a last
minute sensation by throwing himself before the
Collector's wife and imploring her to dissuade her
husband from taking his land. But he was an
exception and was soon reassured. The general
feeling was one of enthusiasm. Its first flush
did not last for long after that day. That was
3

·expected. Doubts about success were voiced again. The dreaded white-ants white-ants made their appearance in the field, kerosine and coal-tar notwithstanding, and hollowed out the sugarcane cuttings. Yet the farm survived. Day after day, the men saw the idea taking shape in the pulverized earth of the wide stretch they ploughed and harrowed together. Out of that grey and brown stretch, slowly changing to igreen, where their little plots had lost their separate identities, grew the consciousness of the new identity of their joint farm. Their interest, dazed at first by the shock of novelty in the experiment, revived again, and the men came to look upon the farm as their own, to be loved and guarded and nourished by themselves. Concrete evidence of this attitude was forthcoming. The men took the management into the hands of their own committee. They jealously scrutinized the expenses. They volunteered to guard the growing crops by turns. They came to work on the joint farm before attending to their other lands outside. They drove hard bargains 4 ·for the purchase of seed and manure. They kept a sharp eye on one another and kept one another on a line. And now they have garnered their paddy, they are washing and drying thetr jute and are preparing the land for winter cereals, The experiment is young. Trials and disappointments must still be many in store. But the psychological battle is won. To a number of friends, both official and non-official, I owe a debt of gratitude for the help they have rendered me in this work. They have encouraged me with their interest, discussions and criticisms; assisted me in the laborious collection of material. Some of them were with me in the long and trying struggle which had to be waged with ignorance, suspicion and prejudice before this experiment permitted by the cultivator. They worked with me far into the night on many occasions, drawing UP detailed budgot estimates of cultivation expenses and expenses and thinking out novel forms of agricultural costing and farm accounting, I thank them all for their assistance, was 5 ·without which my task would have been difficult to accomplish. My wife, who stood by me through all the vicissitudes of this work, shared my labours day after day on the field and in the study, sustained me through chagrins and disheartening setbacks, and has now, finally, taken on herself the responsibility of seeing these pages through the press and issuing them to the public,--her I refrain from even attempting to thank. Collector's House, Krishnagar, Bengal. The 7th November, 1940. S. K. Dey. 6 ·INTRODUCTION. The fundamental problem in our agricultural situation is not the primitiveness of our technique, nor the lack of credit facilities, nor even the phenomenon of fragmented holdings. These factors, admittedly direct and most obvious causes of the low return derived from cultivation, are themselves the effects of a deeper cause, whtch is the dependence of an increasing population on a fixed supply of land owing to the non-existence of any other major occupation. Once this is perceived, the causal sequence becomes easy to trace, Overcrowding on arable space leads to its continuous partitioning ; the minuteness of the unit of tillage bars the use of elaborate and improved equipment and methods ; the progressive diminution of profits scares away capital. These facts lead to a chain of consequences with wbich all of us are familiar. There is chronic default in the cultivator meeting his commitments, the circulation of credit is arres- 7 ·ted and the continuity of agricultural operations is threatened. These are outward symptoms or evidence of the basic truth that the agricultural industry is now run at a loss. There is no prospect of a permanent cure except by relieving the pressure of population on agricultural land through industrial expansion. This, however, is a matter which hardly admits of action on a local or District scale. The planning of powerdriven factory manufactures demands mobilization of resources on a nation-wide basis. This involves long and careful arrangements, elaborate organisation and, above all, time. Meanwhile, the situation in the countryside grows more and more ominous and acute. It brooks no further delay. During such time as radical remedies are under way, immediate palliatives have to be sought. And the very smallness of the scale of agricultural enterprise which constitutes its handicap renders such palliative action possible within a limited sphere and without much waste of time. The scheme outlined in the present handbook is a prescription with this 8 ·strictly restricted purpose. It aims to tackle only one of the immediately adverse factors in the agricultural situation, namely, the factor of subdivision-cum-fragmentation of arable lande It proposes elimination of this factor by following a certain practical method of amalgamation and consolidation. But this, like any other such method, will only have a strictly limited efficacy. All attempts at consolidation of holdings alone must ultimately fail because the further it proceeds the more clearly will it demonstrate the economic redundancy of a large part of the total number of people found to be subsisting on the consolidated block. On a large-scale farm arising out of consolidated plots employment would be available for fewer men than were working those plots prior to their coalescence. It is this unemployment potential which will ultimately frustrate the process. This conclusion is of vital importance in a proper understanding of the problem. A superfioial analysis very often lays the blame for 9 ·fragmentation and subdivision at the door of our inheritance laws. It is overlooked that the law does no more than arm established social rela- 1 as tions with statutory sanction, while the social relations themselves are a reflection of economic realities. Changes in existing law in favour of primogeniture, or existing practice in favour of consolidation of holdings, carried out from above by State action will prove abortive as long as the basic economic factors which threw up these social and legal forms still continue to operate. These factors, indicated already, are represented by the lack of any outlet of employment for the masses other than in work on land. Where such outlet is available, current practice and law will not be enforced, as may be witnessed in the history of enterprising middle-class families of which many members emigrate from their villages and seek their fortune in trades and professions preferring not to exercise their fractional claims on their patrimony. When this movement becomes general, the existing laws of inheritance will gradually fall into 10 ·disuse and become obsolete. Until then, they may be regarded as performing a beneficent social function in that they afford some measure of protection to all the members of an expanding family, albeit at the cost of progressive deterioration of the economic standard of the whole. The unemployment which is shown to arise from amalgamation is, of course, not a novel emergence. Employment below maximum capacity for all appears as absolute unemployment confined to a few as a result of better labour organisation on a large-scale farm. But the latter situation will provoke resistance, while the former, concealing the true position, will result in uncomprehending acquiescence for yet a while. Consolidation or amalgamation of existing land fragments has, therefore, only a temporary purpose to serve. It is to alleviate the immediate situation, while new industries grow up to absorb the labour finally displaced in the process. This displacement does not occur immediately that larger farming units are formed. On the other +3 11 ·hand, the economies of large-scale operations are reaped at once. For the time being, therefore, the economic advantages resulting from combination are shared by all. During that period there is clear gain from the process. That is all that the present scheme sets out to achieve. 12 ·THE EXISTING POSITION IN NADIA. There is a current belief that the district of Nadia is under populated. The facts are these. A total area of 18. 5 lakhs of acres is occupied by a population of 15. 3 lakhs. 68. 6 per cent. of the population, or 10.5 lakhs, derive their livelihood from agriculture. The area under cultivation is 14. 1 lakhs of acres and 3. 6 lakhs of acres out of this, that is, about a third of the total area brought under cultivation in the district, is left uncropped as current fallow each year. The agricultural population thus subsists on a net cropped area of 10.5 lakhs of acres, which works out to an agricultural density of one man to the acre. The density is, of course, not uniform ; it is greater in the east, while large areas in the south and west lie uninhabited and given ur to wild vegetation. Only a third of the cropped area is used oftener than once in a year and the yield of all crops except sugarcane compares unfavourably with that of all other districts of 13 ·the Presidency and Burdwan Divisions except Jessore, not to speak of East or North Bengal. A few other points should also be noticed in this connection. Sub-infeudation of landed interests has made little headway in this district; underraiyats of the second grade are uncommon. The average area of a raiyat's holding is 2. 45 acres- 7. 35 Bighas, that of an under-raiyat's is .5 acre=1} Bighas only. The average area of a cultivable plot in the district is .52 acre=about 11 Bighas. It remains to add that these figures have been carefully compiled from the Settlement and Census Reports and returns of the Agricultural Department. They have been checked and corrected by special enquiries conducted recently in different villages in all parts of the district. Certain conclusions may be drawn from the above facts. The density of population is relatively low in the district, but the per capita return from agriculture is still small. Extension of cultivation to all available land and the tendency to successive farining of rents through 14

·middle-grade tenureholders are noticeable
features of the agrarian economy in other parts
of Bengal. Both these forces have been arrested
here because of the poor yield of the land. The
relatively low return from land is not due to
any special backwardness of the prevailing
agricultural practices, but to the poor quality of
the soil itself. The implements used by Nadia
cultivators are much the same as elsewhere,
their technique, capital and other human
facilities are not substantially different. On the
other hand, there is more intensive cultivation
here in soine respects. A larger number of
ploughings is considered necessary in Nadia for
jute, more labour is spent in preparing the land
for sugarcane. It follows that the existence of a
large proportion of waste lands and jungles in
this district, the retrenchment of cultivation in
the decadent western thanas, particularly of the
Sadar and Ranagliat Subdivisions, is not brought
about by the lack of man-power or depopulation.
These areas are left alone or abandoned because
they do not offer sufficient economic reward for
15

·their exploitation. Depopulation is a consequence and not the cause. There is no doubt that the deterioration of public health plays a part, but this may be exaggerated and its sequence misunderstood. Malaria follows depopulation quite as often as preceding it. The two factors react upon each other, but the fundamentally operative influence underlying both is economic. Material inducements lead to emigration, the recession of cultivation and human habitation leads to unhygienic conditions which, in their turn, scare away more people and so set up a vicious circle. A confirmation of this analysis will be found in the greater prevalence of the Utbandi form of tenancy in the western tracts of the district, because the practice of shifting cultivation followed under this system is indicative of the comparative sterility of the soil in these parts. The large percentage of current fallow similarly proves that the margin of soil exhaustion is easily reached. This percentage, which works out to an average of 33 for the whole district, increases 16 ·to fifty in some of the western thanas, and decreases considerably in the east, disappearing completely in the thanas of Kumarkhali and Khoksa. Be it noted, too, that in spite of his slightly larger holding of land, the income extracted by the cultivator from it is poorer in this district than in others. All these considerations go to show that the land bere cannot support even the relatively sparse population subsisting on it at present and that Nadia agriculture is over-populated. This does not mean, of course, course, that that the the district is overpopulated in an absolute sense. Over-population condition relative to the particular organisation of production prevailing at a time. With a different organisation, with intensive cultivation and the setting up of new mills and factories, the district may not only be able to maintain the existing population in comfort but may even require an increase in the number to man the new equipment efficiently. But in the existing conditions the optimum limit may be taken to have been passed. is a 17 ·THE FARMING UNIT. It has been noted previously that the average area of raiyati holdings in this district is 2. 45 acres or 7.35 Bighas and that of an underraiyati holding is .5 acre or 11 Bighas. Raiyats and under-raiyats are, however, creatures of law, representative of certain rights and status. The man with a productive significance is the actual cultivator, who is sometimes a raiyat, sometimes an under-raiyat, in rare instances even a tenureholder or a zamindar. To put it differently, the holding that counts for cropraising purposes is the parcel of lands put directly under the plough and not leased again for rent. It has been ascertained by detailed enquiries in a large number of fairly typical villages in all the subdivisions that the average area of such a holding in the district is 1. 62 acres=about 5 Bighas. * Actually the land- This figure has been obtained by totalling up the aroa of all the Khas plots held by the different grades of landed interests in a 18 ·holding of the individual cultivator is more than this, because he very often owns more than one holding. The mean figure for the district, represented by the Chuadanga return, may be taken to be 5 acres=15 Bighas, of which not more than half is available for actual cultivation in any one year, the rest being either unculturable or fallow. This gives some idea of the scale of cultivation in Nadia, but even this figure fails to bring out the crucial point in the situation. The holding, like the raiyat and the zamindar, is also a legal concept, and is of small significance in determining agricultural efficiency. The holding is the total of all the plots comprised in one rent-paying interest. But the really important factor is the size of the individual cultivable plot, which represents the physical unit of tillage. The average for this, inouza or village, i. e., of all the plots which are actually brought under cultivation and not sub-let; and then dividing this total by the number of such interests. The figures required for this calculation are to be found in records-of-rights prepared by the Settlement Department, 19

·it may be recalled, is .52 acres or 11 Bighas
only. Agricultural operations conducted, on
this scale on land already seen to be of poor
quality show a debit balance in an average year.
Figures collected in a large number of individual
cases bear out this statement. This is not
always apparent because no profit and loss
account is over maintained by the ordinary
cultivator. Rough calculations are sometimes
attempted by the literate jotedar, who is a
comparatively well-to-do agriculturist, but it is
unusual to debit the cost of the farmer's own
labour in such accounts, and the liability for
depreciation or replacement of the dead and
live farm stock is universally overlooked.
Proper balance sheets prepared in cases selected
for study from all over the district show that
in an average farm a profit of about Rs. 21-
per Bigha can be obtained after meeting all
expenses of cultivation including the rent and
cess demand and interest charges on working
capital only in a normal year when there is
a 75% yield of all the crops sown. As this
20

·is unlikely to occur more than twice in a cycle
of five years, if even that, the balance in an
average year is either a loss or very nearly so.
It may be noted that no allowance is made
for the cost of maintaining the farmer and his
family in the debit account, except in so far
as this may be met out of the farmer's own
wage-bill appearing in that account, which
would amount to about Rs. 60/- in a year*
This amount, therefore, represents all the living
that an average cultivator makes out of his
land in Nadia. He gets no profit out of his
land. He only gets wages ; no more than what
he would have earned by working as a landless
day-labourer. The land-owner who operates
entirely through hired labour makes nothing
at all. Yet there are many such who are still
subsisting on their land ; and cultivator-owners
who require three times what they now get
The calculation is as follows. A man does not require to
work in his farm for more than 240 days in the year. The average
daily wage rate of farm labour is four annas.
Hence the money
value of the labour spent on his land by a farmer would be Rs. 60/-.
21

·out of their land even for the barest minimum for themselves and their dependents are still managing to live. The explanation is that they do not meet their current liabilities. They consume what they should have paid their landlords and creditors and carried to reserve for the maintenance and improvement of their farm equipment. Hence the mounting indebtedness and diminishing income. The position is one of a dangerously unstable equilibrium ; but that is another matter. The point of interest for the present argument argument is the fact of unremunerativeness of the present scale of cultivation. There are two reasons for this state of things. In the first place, an areit of 15, 20 or even u It is worked out from the figures in the last Census Report that the average agriculturist in this district has to maintain about 21 dependents. The cost of living for an adult in the villages on the barest subsisteuce standard is estimated to be Rs. 5/- per month or Rs. 60/- in the year. Hence, the cultivator's annual requirement for the naintenance of himself and his family on this standard is Rs. 210/-, which is actually three-and-a-half times what he has been calculated above to be deriving from his land. 22 ·50 Bighas is not sufficient for profitable farming in this district. The size, it must be obvious, will vary inversely with the fertility of the soil. Secondly, the full value of the economies in overhead charges arising from large-scale operations cannot be secured unless the total farm area is to be found in one compact block, within one periphery. In Nadia, as indeed else where in Bengal, not only is the total farming area uneconomically small, but even this small total represents a sum of many scattered plots. Unless these two defects are removed, capitalistic farming will lack a founda- Attempts to introduce sturdier cattle, improved implements, and scientific manures do not succeed now, because they get no chance to show what they can do within the restricted space in which they have to operate. Their achievements fail to impress for this The situation should be tackled from the other end, through enlargement of the sphere of their functioning. There can, of course, be no standard formula for determination of the concrete extent reason. 23

·of this enlargement. The farm of ideal size
which maximises profits will exhibit regional
variation related to the prevailing circumstances
of the locality. Its precise determination for
any particular area must be a matter for
empirical research. It is impossible to tell the
size of the optimum farm for Nadia without
conducting a series of experiments on the
ground. One particular landed concern proposes
to try mechanized farming on compact
area of over a thousand acres in this district.
Their experience will furnish valuable data.
Meanwhile, there can be no doubt that even
the minimum size necessary for farming at a
profit, not to speak of the optimun, must be
considerably larger than the prevailing type.
a
24

·THE SCHEME OUTLINED The scheme presented here aims at forming larger farming units by breaking down the demarcating ridges or ails between separate contiguous plots within a large block of land and cultivating the entire area through a unitary agency. The merger of the plots is accomplished by the cultivators in their possession surrendering their individual rights in the lands to a farming society composed of themselves. The unitary agency is achieved through the same society undertaking joint cultivation of the consolidated area on behalf of its members. The market value of each individual member's land transferred to the society is credited to his account as his fully paid-up share-holding in the society's assets, entitling him to a proportionate participation in its profits. In the three societies which have been started in Nadia the members are to make over their lands by means of deeds of sale executed in favour of the society in return 25

·for value credited as their share-money. The
draft sale deed used for this purpose is given
at the end of this handbook in Appendix I.
There is, of course, no cash transaction, only
an exchange of land for share certificates. The
societies organised in this district are pending
registration under the Co-operative Societies
Aet at the time of writing. A set of Bye-laws
has been drafted for their working and may
be studied in Appendix II. As soon
as the
societies receive Departmental recognition,
the sale deeds are to be executed and registered
under the Indian Registration Act. Pending
these legal formalities, the plots have been
already amalgamated and joint cultivation
taken up. The minimum area for a farming
society under this scheme has been fixed at 33. 3
acres or 100 Big has for this district. It was
considered that this size would
appreciable margin of profit and at the same
time guard against the number of members
being unwieldy. The Garabaria Farm in
Chuadanga is over 36. 29 acres= 109 Bighas.
ensure
an
26

·own
There were 62 plots in this land
this land before
consolidation in possession of 23 cultivators,
who have all joined the society as members.
The Bamanpara farm in Meherpur is over 35.67
acres=107 Bighas comprised in 72 separate
plots previously and possessed by 51 cultivators.
The Jehangirpur farm in Krishnagar is 78. 23
acres=235 Bighas in area. There used to be 101
plots here possessed by 41 cultivators who now
jointly
the farm. The area of the
Krishnagar farm has been unexpectedly large
because the only suitable site for organizing
a farm was found to be the land formerly used
as the local race course which has a natural
boundary in the race track, which was followed
as the most convenient boundary for the farm
also. A cropping scheme was drawn up for each
farm by the District Agricultural Officer after
consulting local opinion. Detailed budget
estimates of expenditure and receipts were then
framed. The cropping scheme and estimates of
the Jehangirpur farm for 1940-41 are given in
Appendix III to serve the purpose of a concrete
27

·illustration. It will be seen that this budget
has been prepared in great detail and with
considerable care. It has been subjected to
several independent checks by people having
experience of farming in this district, At its
end is given a statement embodying the estimated
financial position of the farm at the close of the
year's working on both its capital and revenue
accounts. It will appear from this statement
that the net profit expected to be realised in
the Jehangirpur farm is Rs. 17/7/- per Bigha.
The profit in the Meherpur farm is estimated
to be Rs. 11/2/- per Bigha and in the Chuadanga
farm Rs. 10/3/-. These compare
compare with
the
existing rates of profit of Rs. 2/- to Rs. 4/- per
Bigha from the best farms organised on the
present scale.
Certain further steps, incidental to its main
purpose, are to be taken to give full effect to
the scheme. The farm land passes into the
possession of the society, which should then
apply to the landlords of the transferors for
mutation of its own name as tenant for the
28

·plots transferred. There may be more than one landlord involved. Many of the plots affected would be found to appertain to jamas or rentpaying interests which cover other plots outside the farm limits. This is, however, no difficulty. One consolidated jama should be created for all the farm plots held under one landlord. In the new jamas should be included any khas plots of the landlords, that is, plots held directly by the landlords and not sub-let to anyone, which may be found within the block, of wliich the society is to take settlement. The society also assumes the liability for the accumulated arrears of rent and cess dues on the land. These arrears, which are at present unfortunately universal, will be for holdings of which the farm plots will in most cases form only a part. The society will, of course, only proportionate liability. It should arrange with the landlı rd to pay off the arrears in convenient instalments and budget, accordingly, for the current dues as well as the agreed instalment of arrears. Until the arrears are cleared, the value of the assume 29

·share holdings of the members responsible for
the arrears should be deemed to be less by the
amount of their respective arrears. A reference
may be made to the financial statement at the
end of the Jelangirpur farm budget for a clear
appreciation of this point. The same procedure
is to be followed, as far as possible, in respect
of other encumbrances found on the farm land.
The adjustment of accounts will not be easy in
all these cases.
Instances are found when the
amount of mortgage exceeds the present value
of the land. Even where it is equal, the
mortgagor-member will have his entire share
value wiped away until the mortgagee is paid
off, with no prospect of getting any dividends
or return from his land until that time. In
view of these difficulties it has been found
advisable here to ignore encumbrances other
than arrear rent and cess charges, leaving the
creditors to come to terms with the society.
They would be obliged to do so even if they
proceed against the land in execution of Civil
Court decree.
30

·It is not proposed that the society should own its own tools or implements or cattle. It was intended at first that the cultivators forming a society should pool their cattle and farm appliances also in the same way as their land. This is, however, impracticable unless the farming unit is enlarged to embrace all the lands held by all the members. In most cases this would make the unit coterminous with the mouza or village boundary. In practice it is found in all cases that cultivators owning lands in any consolidated block also own other lands outside this area, to work which they have to retain their cattle and implements. Another alternative of purchasing improved appliances for the society itself is to be discarded as being in conflict with some of the basic implications of the scheme. These will be discussed later. At present it may be noted that the scheme contemplates the cultivatormembers of the society working on the farm themselves and bringing their respective cattle and implements to work with. They are to 31

·It may
be seen
receive payment at the current
wage rates
for this labour.
that the
specimen budget given in Appendix III has
been framed accordingly. This would ensure
reward being proportionate to individual
industry. A particular member, owning perhaps
only ono plot in the farm, devotes all his
energies to working on his other lands outside.
He would be entitled only to his share of the
net profits. On the other hand, on a day
following a smart April shower, when every
cultivator gets busy with his plough, none
of the members may turn up for work on the
co-operative farm, being more concerned with
the ploughing up of their private individual
holdings. This is more likely to occur in the
early stages of the experiment, before the
implications of collective ownership become a
reality to individual members. Requirements
of the farm guard against such an eventuality
by its system of engaging labour at market
rates, Employment of outside labour would
mean a pegging down of the ideal, but it is
32

·better to compromise for a time on a detail than to jeopardize the success of the scheme altogether. The management of the society is entrusted to a Panchayet or committee elected by the members. The detailed rules of administration and working will be found in the bye-laws already referred to and reproduced in Appendix II. This is, however, an entirely novel type of enterprise and will require close watch and supervision by responsible officials and enlightened non-official supporters for some time in the beginning. In this district, the farm at Krishnagar is in the direct charge of the Collector, while those at Chuadanga and Meherpur are being similarly looked after by the respective Subdivisional Officers. Associated with them are other officers, particularly of the Agricultural and Co-operative Departments, and those touring officers who are engaged in the work of rural reconstruction as a part of their normal routine ; also a body of non-official enthusiasts commanding influence 33 ·with the public. The society's tutelage to this extraneous body of advisers is indispensable in the beginning, but must aim to be as shortlived as possible. The farming society will not have proved its success as long as the advisory body is required to function. That body does not charge for its labours, but these amount to a very substantial invisible subsidy, which can have justification only as a temporary protective measure. One of the most important tasks of this supervising body is to train up the Panchayet in maintaining proper accounts of the operations. The importance of this matter should require no stressing. In Appendix IV will be found a list of the registers and forms which have been prescribed for the societies here. It is expected that the paid farm supervisor proposed to be engaged for each society will also do the clerical work of writing up these books. But they must be understood by at least some of the members. With this end in view the registers have been made as simple as is consistent with the main object 34 ·of keeping a detailed check on the operations of the farm as a business undertaking. Last of all, there is the question of credit requirements. The farming society will require long-term loans to finance its capital expenditure for essential structures, such as a godown and seed store, a shed for a whole time farm supervisor, a threshing floor and an adequate fencing, perhaps also for irrigation and drainage arrangements. It will also require short-term or seasonal accommodation to meet its current expenses of cultivation. The amount of shortterm loans need not, however, cover the entire budgetted expenditure for cultivation for the year; some of the expenses will be met out of the proceeds from the sale of the earlier crops. It is suggested that outside assistance for this purpose need not exceed 66 per cent of the current estimated expenditure. Tue question is, how are these long and shortterm loans to be obtained ? Credit facilities for the cultivator are rapidly drying up. But the growing credit famine in agriculture is directly 35 ·an caused by the increasing plight of the agricultural industry itself. Free, private capital (as distinct from capital enjoying State security or protection and raised through the issue of public or quasi-public debentures etc.) is justifiably averse to investment in unprofitable enterprise. The aversion is the call to the industry to repair its defects. Our existing system of private, competitive production knows no other method of registering economic weakness. If the signal is unheeded, the offending enterprise is brought to a stand-still by being forced to go short. No shortage of credit will be noticed in other fields, which offer scope for employment of capital at a profit. It must be clear that the improved organization of agriculture made possible through cooperative farming offers such scope in an abundant measure. The figures given at the close of Appendix III will show, for example, that the rate of return on the total capital laid out in the Jehangirpur farm may be reasonably expected to be 29 percent. This high 36 ·no profitability will constitute the attraction for capital to farms organized on improved lines. The loans contracted will be secured by the farm lands, the permanent structures erected and the crops raised. Unless the budgetted estimates are very far out, the security thus offered must be considered excellent and the investment completely safe. Once their prospects are properly advertised and confidence is created in the stability of the farming societies, there need be apprehension, therefore, of lack of capital accommodation. This will no doubt take time. In the initial stages it is reasonable to hope that the farms, which will be organized under the Co-operative Societies Act, can obtain the required capital from co-operative credit institutions. Indeed, if the logic of the previous pages is correct, these latter institutions may transact business with the existing type of agricultural enterprise only at their own peril. And that logic is correct, as the present experience of Central Banks and Rural Societies amply demonstrates. 37 ·HOPES AND FEARS Enough has been said to demonstrate the simplicity of the scheme. It is also entirely modest in what it sets out to achieve. It does not attempt any wholesale or large changes. It does not propose mechanization of agriculture. It does not suggest even any considerable magnification of scale. It only defines a method by which a few adjacent pieces of land may be amalgamatod into a somewhat bigger whole. It is patent that much more than this ought to be done if the maximum of productivity is to be realized from the soil. Comprehensive action aiming at such an objective belongs, however, to a different sphere. Our peasants, moreover, are psychologically unsuited to the reception of substantial modifications in organization or technique introduced in large instalments. That does not imply that changes in large doses are not called for without delay ; but it suggests that 38

·they will meet with resistance and can only
be put through by means of benevolent coercion.
Meanwhile, intelligent persuasion through
patient exposition of present ills in terms
understood by the peasantry can accomplish
something on a minor key. The present farming
scheme is an effort of this order. By confining
attention to only one of the many depressing
factors in the situation, it facilitates an easy
grasp of its import on the part of the cultivator.
He continues to pursue his calling with the
same apparata and the same methods as before,
with change in only one single respect. Hence
there is no difficulty in his attributing the
enhanced profits directly to that difference.
The introduction of complex machinery and
elaborate technique simultaneously with the
enlargement of the farming unit would have
confused the situation and made the effect of
any one of these factors less impressive. The
selection of the particular defect to be attacked
was made, however, with a definite design.
As has been previously analysed, the minuteness
39

·of the scale is the fundamental defect. Once
this is realised by the cultivator,-and the
realization will come with increase in the
agricultural return consequent upon
the
elimination of this factor-he will be ready for
other changes, which will follow far more
easily. The first step is the biggest; in this
case it is also the most difficult, because it
involves the giving up of the individual's
private rights in his property. This has been
accomplished already at three places in this
district, but only after a tremendous amount
of persuasion. Even then, the full significance
of the act has not been grasped by the men.
They regard it as a queer piece of business,
a gamble with their land to which they have
acquiesced, firstly, because it produces little
anyhow and, secondly, because they still set
store by what the Collector says and the latter
advised this
Hope lies only in the
chance that the thing may be brought off, that
cash will tell where arguments have failed,
and once they gather the profits they will begin
course.
40

·more to believe. It may strike one at first sight that the economies of large-scale cultivation could be "demonstrated with surer chances of success if tried in the easier medium of an individual capitalist's large khas farm. He would be more amenable to reason, appreciative of extraneous difficulties, less impatient for results. To argue thus is, however, to miss one of the significant implications of the present scheme. It aims not only to attain a certain ultimate goal, but attaches equal importance to the distinctive method by which it seeks to attain it. Possibilities of large-scale khas cultivation by big landowners are also extremely limited. Most of the available arable land is tenanted and it is the condition of the small cultivator's farm which calls for immediate action. The method of the present scheme is, therefore, to deal with the small farmer and bring him to a realization of the gain from joint action. Once this understanding has spread, large-scale co-operative farming may become a common feature of agricultural life. The organization of large 41

·It may
farms by individual private capitalists cannot,
on the other hand, succeed to any great extent
without reducing the raiyats to landlessness.
These raiyats would be forced out of their small
holdings and then reintroduced on their land as
hired farm hands. Such a tendency would
arouse their active hostility at once.
also be attended with social repercussions of an
undesirable character. The present proposal
seeks to maintain the snall cultivator in the
possession of his land, although he would no
longer enjoy this possession alone but share it
jointly with others. While there is an undoubted
change in the nature of his interest in the land,
his possessive interest, nevertheless, is not
completely destroyed. Change there must be
if there is to be any reform of the existing
conditions. But the change envisaged here,
though substantial in effect, is small in
appearance and requirements.
A vital step,
fraught with immense possibilities, is initiated
with very
little outward disturbance of
the current system.
In this fact lies the
42

·strength and the practicability of this scheme. The path to success will not, of course, be easy. The difficulties will be serious and many, as is to be only expected. Any reform which is not entirely superficial must be pursued against heavy odds. A clear-eyed recognition of the likely dangers is essential at the outset. The biggest handicap will be the loss of personal interest on the part of the individual cultivators in land which is every-body's property. This has been partly overcome by arranging that a member labours on the farm land not only for ultimate common gain but for immediate receipt of cash wages. Still, there must be some loss of keenness. A man does not strive as hard for a fixed payment as he would if he could retain all the results of his work for his The question, in the final analysis, resolves itself into this: Is the fall in productive efficiency due to loss of individual keenness more than compensated by the gain of large-scale operations ? There need be no hesitation in answering in the affirmative. The own use. 43

·experience gained already in working the Nadia
farms entitles
one to speak with some
confidence. It normally takes one ploughman
to cultivate one Bigha of land in one working
day under the prevailing conditions in this
district. The output of work has been 50 %
more in the co-operative farms.
The reason
is simple and can be watched any day on the
field. There is no waste of time and effort
in frequent turning of corners and in journeying
from field to field. The bullocks, working in
large teams, move with a better pace. The
men, working in company, drive them in better
spirits. Statistics of three consecutive days
taken at random in the Jehangirpur farm show
that, on a daily average, 21 ploughs tilled
32 Bighas of land, which records an increase
of 52. 3 per cent in physical outturn and a
saving of 34. 3 per cent in cost on this head
alone. Wholesale rates can be obtained in
purchasing supplies, such as seeds and manures ;
better prices can be obtained in disposing of
farm produce ; capital requirements can be met
44

·at lower rates of interest than those available to the individual small cultivator. It may be realised that the scheme embodies co-operative activity in at least four different spheres, namely, purchase, production, marketing and finance, and combines the economic advantages which would have accrued from each one of these types of society, if organised separately. This charcteristic of the farming scheme has a special significance which it would be well to digest in course of a slight pause here. The direct objective of the scheme is the organisation of the cultivation process on joint, co-operative lines. But once the organisation for this purpose it would tend through logical compulsion to assume to itself ancillary functions like the raising of capital, purchase of other production factors and sale of the product. Thus, these latter operations also come ti be conducted on joint, co-operative lines and the organisation takes the character of an Integrated Co-operative with multiple functions. It is permissible to suggest that it is in the is set up, on 45 ·development of such integrated forms that the best guarantee of success of the co-operative movement would appear to lie. The attempt to confine a co-operative to any one of the spheres of credit-raising, marketing, purchase or ware-housing alone, although feasible in strict theory, would be tenuous and difficult of success in practice. The scope for the largest economies is in the primary function of production and unless this is explored, the very slender advantages realizable from cheaper credit or better marketing would not furnish a secure or wide enough foundation for a co-operative institution. Before co-operative credit thrive, the enterprise in which it is invested has to be rescued from an unhealthy state and made really "productive"; before co-operative stocking and sale can yield any appreciable results, the produce that is stocked must embody a surplus value. The logical structure of an Integrated Co-operative takes clear account of these considerations by basing itself on the cardinal activity of production and then can 46

·reaching out to bring under its control other
connected activities auxiliary to
to the main
purpose.
Uncertainties of weather and market
conditions affect all agricultural operations
equally and constitute no special difficulty for
the present scheme ; indeed, if anything, the
scheme enables the agriculturist to face adverse
conditions with better confidence than otherwise.
But the intervention of drought or flood or
blight or price depression in the early stages
of a new experiment may seriously cripple its
chances of success.
This is natural when the
scheme excites suspicion and distrust; but it
is illogical, just as it would be equally illogical
to hail it as a proved success merely because
large profits are realised in the first year on
account of particularly favourable conditions.
Only the average taken over a number of years
can give a true indication of the financial
results. It would be expedient, however, to
select a period of rising prices for giving an easy
start to the scheme. An attempt may, further,

·be made to offset the risks arising from natural calamities by setting aside a reserve to be used as insurance premium. This should not be impossible with a sufficiently large number of societies pooling their reserves together. The reserve would be accumulated out of a proportion of the net profits and will not, therefore, exist until after a society has been working for some time. Till then there is nothing to do but to proceed carefully with a cautious budget in which a heavy deduction is made from the estimated receipts on account of unforeseen damage or loss. Nadia farms have made an allowance of 10 per cent for the current this purpose. be entirely inadequate. The best course, therefore, is to work on a basis of five years, the financing and organising agency being prepared to give the scheme a full trial for this minimum period even if the first year or two shows a loss. This may not always be possible, yet it would be rash and unfair to judge the scheme finally without such a trial. This has not been year for This may, however, prove to

·possible in Nadia. It is a chastening thought
that an invasion of
of white ants in the
Jehångirpur fields this season may nip in the
bud an experiment of cosiderable significance
for the province.
A farther consideration on which this essay
in agricultural reform may aptly close lies
in the ultimate limitations inherent in the
scheme. This underlies the argument in the
very opening paragraphs of this handbook, but
will bear repetition as a salutary check on an
exaggerated optimism. It may be recalled that
the average holding of land by the individual
member in the largest Nadia farm of Jehangirpur
is 51 Bighas, which is expected to bring him
about Rs. 90/- as profits in a year. The share
of many members is much less. Even the
enhanced profit of a co-operative farm will
thus be inadequate for the cultivator's
maintenance. The fault lies in the fact that
there are more members to a farm than there
ought to be. Figures in the Jehangirpur farm
indicate that it cannot maintain more than 20
49

·cultivators even on a subsistence standard if
all of them were entirely dependent on it.
There is no permanent solution until provision
can be made for the other 21 who now crowd
on the farm. Let not enthusiasm for a temporary
expedient deflect the worker from this ultimate
objective.
50

·APPENDIX 1. DRAFT SALE DEED.

·No text on this page.

·*** .........
.......,Co-operative Farming Society
within Police Station............
..... District
.Recepient of the deed
Executant of the deed
This deed of voluntary sale of immoveable
property is executed to the effect following :-
Whereas a Co-operative Society under the
name of.......
....Co-operative Farming
Society has been registered on...
with a view to improve the condition of the
agriculturists of........ ...by means of cultiva.
tion according to the co-operative system :
Now having become members of the aforesaid
Co-operative Society shall be entitled to
we
I
we
participate in the net profit which will accrue
after deduction of the expenses, out of the
crops which will grow by cultivating on the
co-operative basis the lands transferred by this
deed in favour of our Co-operative Society.
I
And considering that shall derive profits
we
53

·1 We me us from the same in future in lieu thereof do hereby transfer the immoveable property valued at Rs................owned and possessed by and described in the Schedule below, in favour of the aforesaid Society. Now in lieu of the profits aforesaid I do hereby execute this deed of sale in favour of the Society and agree and promise that whatever right, title, interest, ownership and possession etc., I had in the property sold become extinguished and vest in the Society with effect from this day. By virtue of this deed of sale the Society shall, on becoming the owner of the property mentioned in the schedule, in our right, go on possessing and enjoying the land by cultivating the same on a co-operative basis after getting its own name registered in place of me in the We ឯង offices of the landlord, and on payment of rents. I To that neither nor any of my heirs and we our representatives shall be entitled to raise any plea or objection. 54

·we
our
To this effect in sound health, of my own
free will and accord and without being requested
by others, execute this deed of sale and become
divested of all rights in the property sold. Finis.
55

·No text on this page.

·APPENDIX II BYE-LAWS

·No text on this page.

·......... CO-OPERATIVE FARMING SOCIETY LIMITED. BYE-LAWS. NAME. 1. This Society will be named ....Co-operative Farming Society. It has been duly duly registered under the Cooperative Societies Act (Act No. 2 of 1912). ADDRESS 2. The registered office of the society will at present be situated in village..... under Police Station...... within Sub-Division.........................of District............. In case of removal of the registered office to another place, the Registrar will have to be informed of the same within 14 days thereof. OBJECT. 3. The object of this society is to improve the financial condition of the members by means of improved methods of cultivation of the lands lying within the boundaries given below in 59 ·............of mouza. .....under Police Station in Sub-Division...... ..District. In order to achieve the aforesaid object the society will be entitled to do the following acts viz. : (a) Formation of larger farming units by consolidating the smaller plots of the members lying within the aforesaid boundaries and for that purpose transferring the respective proprietory ( malikana ) rights of the members in the lands in favour of the Society by duly executing deeds in respect thereof. (b) Purchasing or hiring scientific appliances for improved methods of agriculture ; purchasing and rearing superior classes of bullocks and other animals for purposes of agriculture ; digging and maintaining tanks, canals, embankments etc., for purposes of irrigation; or purchasing or hiring scientific machinery etc., for the purposes of irrigation according to necessity. (c) Making arrangements for the sale of the produce grown by the Society in markets. 60

·(a) Making arrangements for any other
profitable occupation of the members besides
agriculture with a view to improve the financial
condition of the members.
(e) Making arrangements for such other
matters
necessary, accessory
and
favourable for realising the objects of the
society.
as
are
CAPITAL.
4. The authorised share capital of the Society
shall be Rs................. The same will be divided
into......
.shares of Rs........ ......Only
the members will be entitled to purchase the
said shares.
FUNDS.
5. The necessary funds of the society may
be collected by the following methods :-
(a) By realising admission foes.
(b) By selling shares.
(c) By accepting deposits.
(d) By taking loans.
() By accepting grants and donations.
(f) By realising subscriptions.
61

·no one But the amount of the loans and deposits of the Society shall never exceed ten times the amount of capital raised and the reserve fund separately kept. MEMBERSHIP. 6. The persons who are the owners or who are in possession of lands described in bye-law No. 3 above, and, in special cases, their representatives who are not less than 18 years of age shall be entitled to be members of this Society. But having any right subordinate to occupancy right shall be entitled to become a member. When a person is elected a member he will have to admit the rights and liabilities of membership by affixing his signature in the register of members of the Society. 7. Those among the persons eligible to be members according to the provision laid down in bye-law No. 6 above who have signed the application for registration of the Society, and those persons who will be elected according to the bye-laws by the Panchait Committee of the Society shall be treated as members of the Society. 62 ·8. If anybody intends to become a member of the Society, he will have to apply to the Panchaits. Along with the application he will have to pay four annas as admission fee and deposit the full value for each of the shares he would purchase according to the provision of bye-law 4. Along with the same he will have to file a written statement showing what quantity of land out of the lands mentioned in bye-law 3 he has got and what his interest is in respect of the said land and as evidence of the matters stated in the written statement he will have to file Settlement papers, if any, as also other documents. If any of the lands lying within the boundaries as aforesaid be subject to any charge, a statement of that also will have to be filed along with this. If the application for membership be rejected the amount sent along with the application will be refunded to the applicant. 9. (1) The members in a general meeting will be competent to fine or expel any member on the following grounds :- 63

·(a) If the amount due to the Society is
not wilfully paid.
(b) If the Society is defrauded by a wilful
false statement.
(c) If any act detrimental to the interests
of the Society is wilfully done.
But no
one shall be fined or expelled
without the consent of $ of the members
present at the general meeting.
(2) If a proposal be made for the expulsion
of any member, a written notice of the same
should be served on him at least 15 days before
expulsion.
(3) The Society will be competent to
forfeit the money paid by the expelled member
on account of admission fee, donations and
subscription.
(4) If anything be due to the Society out
of the money paid on account of his share, the
same should be deducted and land of the value
of the balance of the money on account of the
share of the said member shall be given to him on
the expiry of the financial year of the Society.
64

·LIABILITIES.
10. For the liabilities of the Society each
member shall remain liable to the extent of the
full value of the shares taken by him.
RULES RELATING TO SHARES.
11. The members will have to take shares
to the extent of the total value calculated
at the current market
market rate of the lands
which they have transferred to the Society
under the provisions of bye-law No. 3 and the
same shall be credited in the accounts of the
Society on account of the share of the member.
No member shall at any time be competent to
have shares exceeding th of the share capital
of the Society subscribed at
at that
time or
exceeding Rs. 1,000/- without the permission
of the Registrar. Be it stated that if the
Society be wound up for any reason, and if
there be any liabilities of the Society at that
time, the members shall get back the lands left
as surplus after payment of the said liabilities
in the proportion of their respective lands.
65

·12. Immediately on the execution of the deed of transfer according to bye-law 3 (a) therfull value of the shares of each member shall be treated as realised on account of his shares. 13. On the death of any member the shares taken by the deceased member will have to be transferred to the person nominated according to the Co-operative Act or, in default of any such nominated person, to such of his heirs or legal representatives as are eligible for becoming members of the Society. Or, if within one month of the death of the member, his nominee's heirs or representatives apply for the transfer of such shares to the name of any person eligible to be a member, then the shares will have to be transferred to his name. 14. Immediately on payment of the sharemoney the members will be entitled to receive share certificates on account of the shares taken, free of cost. The said certificate shall bear the common seal of the Society and the number of shares taken and the amount paid should also be mentioned therein. 66 ·15. In case of loss or destruction of the share certficate a new certificate can be obtained from the Society, but the Panchait Committee will be entitled to ask for satisfactory proof as to the loss or destruction. They will be entitled to realise such fee as they think proper for the issue of a fresh certificate, but in any case this fee shall not exceed annas -181- MANAGEMENT. 16. In case of execution of any document on behalf of the Society, at least three of the Panchaits includiug the Secretary or the Chairman or both will have to sign the said document and the seal of the Society will have to be affixed to the same. The Society will remain bound by such a document. The receipt that would be granted for the amount of donation or for any other kind of money realised will be valid if it is signed by the Secretary only. GENERAL MEETING. 17. The meeting that is held with all the members of the Society is known as the general 67

·as
meeting. Each member will have only one
vote in this meeting and the number of shares
which is held by individual members will not
be taken into consideration. The subject matter
of discussions will be decided according to the
votes of the majority of members present. If
on any matter there be equal number of votes
on both sides the Chairman will be entitled to
a casting vote. Excepting purdahnashin women
and such persons
are entitled to vote
under the law, no other person will be entitled
to vote by proxy.
18. The general meeting will be of two
kinds--the Annual General Meeting and the
Special General Meeting. The annual general
meeting will be called within 3 months from
the expiry of the financial year of the Society.
The Panchait Sabha will be competent to call
a special general meeting whenever they think
it necessary. The Registrar or any other officer
specially empowered by him will also be entitled
to call a special general meeting. A special
general meeting will have to be called also
68

·on a written notice being given by at least 20 members of the Society or by such a number of members as hold shares to the extent of onetenth of the capital of the Society. A notice of the special general meeting will have to be served at the registered office of the Society and the object for which the meeting is convened will have to be specified therein. 19. The following business will be transacted at the Annual General Meeting : fa) Considering and accepting the report of working and accounts etc., of the Society for the previous year placed before the meeting by the Panchait Committee and discussing the working of the Society during the outgoing year; (b) Consideration of the Auditor's Report of the Society and of the instructions, if any, received from the Registrar ; (c) Election of members of the Panchait Committee for the coming year ; (d) Disposal of any appeal which may be preferred against the decision of the Panchait Committee ; 69

·(e) To declare any dividend to be paid on
the share capital of the Society, if possible.
The general meeting will be entitled to reduce
the rate of dividend which the Panchait
Committee would propose to declare, but they
will not be entitled to increase the same.
(f) Consideration of any other matter
which may be placed before the general meeting
by the Panchait Committee and of any matter
which may be placed before the meeting by
any member after giving due notice of the same.
Any member shall, with the consent of the
members present, be entitled to move a
resolution regarding a matter not included in
the agenda of the meeting, but he will not be
entitled to move any resolution regarding the
expulsion of any member or alteration of
any bye-law.
20. The proceedings of the general meeting
will have to be recorded in a minute book.
21. Ten days' notice at least specifying the
place, the day and the hour and the agenda
of the meeting shall be given to each of the
70

·members, but the non-receipt of such notice of
the general meeting by any member shall not
invalidate the proceedings at
any general
meeting.
22. One-fifth of the total number of members
will form the quorum in a general meeting ;
but in case the total number of members be
below 40, no quorum will be formed unless at
least 8 members be present.
23. If at the time appointed for the meeting
a quorum of members is not present, then the
meeting will have to be adjourned to another
date to be fixed in that meeting, holding the
adjourned meeting within ten days from the date
of the meeting adjourned. If at the adjourned
meeting also a quorum is not forthcoming, then
there will be no bar to the proceedings of the
meeting being carried on, All matters will be
decided by a majority of three-fourths of the
members present, but only in case of election of
members of the Panchait Committee
or its
office-bearers, the votes of the majority of the
members present shall prevail.
71

·24. The members present in a general meeting shall elect anybody as the Chairman for presiding over the meeting. PROCEEDINGS OF THE PANCHAIT COMMITTEE. 25. (i) The Panchait Committee shall consist of not less than five and not more than seven members including the Chairman. The Collector of the District or the Sub- Divisional Officer will be the ex-officio Chairman. The Registrar will be entitled to nominate 2 members of the Panchait Committee either from among the members or from outsiders. The outsider-nominated panchaits shall have neither any financial responsibilities nor financial interest in the Society. The first Panchait Committee will be nominated by the Registrar, Their term of office will be for one year. No member will be competent to occupy the office of membership for more than three years in succession. And nobody being a member for two years or more shall be eligible for re-election within two years without the permission of the Registrar. 72

·(ii) If any member of the Committee ceases
to be a member of the Society or if he remains
absent from six consecutive meetings of the
Committee without the
permission of
the
Panchait Committee, or if he resigns his
office, or if he becomes insolvent, or if he is
incapacitated by physical disability, or if he is
found guilty of any offence of dishonesty, then
the rest of the members of the Committee will
elect another in his place for the period up to
the next general meeting.
26. (i) In all the meetings of the Committee
the President of the Society will preside. In
his absence, the members of the Panchait
Committee present shall choose one of their
members to be the Chairman of such meeting.
(ii) The election of the Panchait
Committee can be set aside at any time by a
resolution of any general meeting.
27. The Committee will meet as many times
as may be necessary for transacting business.
One-third of the members of the Committee will
form the quorum.
73

·In case of equal number of votes on either
side, the Chairman will have a casting vote.
The Panchait Committee shall cause
minutes of the following matters to be recorded
in a book to be kept for the purpose.
In
of meeting of the Panchait
Committee and general meeting :-
(i) The names of all the members present
in each meeting, and
(ii) The proceedings of each meeting.
case
DUTIES OF THE PANCHAIT COMMITTEE.
28. (i) Consideration of applications for
membership and allotment of shares.
(ii) Raising and managing the funds of
the Society in compliance with the provisions
of the Act and the Rules and these bye-laws.
(iii) To maintain the lands of the Society
on payment of rents etc., and to remain liable
for the same.
(iv) Management of business accroding
to the list of business metioned in bye-law
No. 29, keeping all accounts of the Society,
74

·placing before the general meeting an annual
or six-monthly report of the income and
expenditure, assets and liabilities, and profits
and losses of the Society.
(v) Framing rules, subject to the approval
of the general meeting, for carrying
on all
classes of business of the Society.
(vi) Management of all other affairs and
all such other affairs or matters not placed
before the general meeting which may be
necessary for the purpose of attaining the
object of the Society or which are connected
with and favourable to the management of
the Society.
(vii) The members of the Panchait
Committee will be liable for the proper
management of the Society. They will be liable
for any loss suffered by the Society for acts
of wilful negligence on their part, for causing
any loss to the Society or for any personal
gain made in contravention of the provisions
of the Indian Co-operative Societies Act and
Rules, and the bye-laws of the Society.
75

·(viii) The Panchait Committee shall elect
one from among themselves as the Secretary
and shall appoint, according to necessity, other
paid and/or unpaid employees, and shall from
time to time specify their respective duties.
(ix) The members of the Society will be
entitled to inspect all the books and registers
of the Society excepting the Deposit Register
at the time of the sitting of the Committee
or on any day after expiry of 7 days after
service of a notice on the Secretary.
PROGRAMME OF WORK.
29. The Panchait Committee with the
previous sanction of the Registrar shall draw
up the programme of work of the Society in
order to fulfil the objects laid down in bye-law
28 (iv). Usually the work of the Society will
be carried on in the following manner :-
(1) Planning and regulating of the crops
and introducing of cultivation of crops yielding
increased profits and growing different varieties
of crops on cultivable lands.
76

·(2) Making arrangements for the sale
of the entire crops grown at an
at an adequate
price.
(3) Arranging for the cultivation of the
Society's lands by every member with the help
of his own plough and cattle etc., on receipt
of labour charges, and framing rules for carrying
on cultivation in the aforesaid manner.
(4) Making arrangements for the collection
of the best varieties of seeds and manures for
growing crops.
(5) Collecting the required cattle and
machinery for facility of agriculture ; and
building necessary structures etc., for storing
the crops etc.
(6) Arranging for holding regular meetings
for discussions about the training of self-help
and thrift.
AUDITING OF THE ACCOUNTS OF THE SOCIETY.
30. The accounts of the Society shall, besides
being audited according to the provision of the
Co-operative Societies Act, be checked at the
77

·end of every three months at least by auditor or auditors elected in the general meeting. After examination of the accounts the auditor or auditors shall give a certificate to the effect that he/they has/have examined the accounts of the Society and shall submit a report of the discrepancies which he has/they have noted. The said certificate will form a part of the report which the Panchait Committee is required to place before the annual general meeting. PROFITS. 31. The balance that will be left every year after deduction of the amounts paid for princpal and interest according to instalments on account of the loans taken by the Society, the establishment and contingent charges, the depreciation on account of machineries, cattle, buildings, etc., the rents and cesses due to the landlords and the amounts due on account of Union Board taxes out of the amount realised from the sale of the crops grown by the Society will be treated as the net profit of the Society. 78

·One fourth of the amount of the net profit
will be deposited in the Reserve Fund and
the balance shall be distributed as dividend in
proportion to the shares of the members and
utilised for the creation of other kinds of funds.
RESERVE FUND.
32. The Society will be the owner of the
Reserve Fund. The same will never be liable
to be divided among the members. The fund
will be made up of the following amounts :
(a) 25 per cent. of the annual profits of
the Society.
(b) Any further amount which will be
transferred to this fund from the amount of
profits or from any other account.
(c) The balance which will be left of the
admission fees after deduction of the initial
expenses.
33. The amount kept in the Reserve Fund
will be utilised for the following purposes :-
(a) For making good any loss which the
Society may suffer through unforeseen
79

·circumstances when there are no other means of
meeting the loss, and for repayment of loans
when there is no money in the funds of the
Society.
(b) If the amount of the Reserve Fund be
utilised as security in
connection with any
loan to be taken by the Society for the purposes
mentioned in para (a) above, the Reserve Fund
will have to be made up as soon as the amount
of profits next accruing to the Society or other
funds come into the hands of the Society.
34. If the Society is dissolved, the amount
kept in the Reserve Fund may be spent
according to the opinion of the majority of
the members, after obtaining the permission
of the Registrar, for the improvement of the
Co-operative movement.
MISCELLANEOUS.
35. The Panchait Committee
can
make
rules for carrying out the work of the Society,
and, if necessary, can also make alterations of
the rules framed. But care should be taken
80

·80 that these rules may not be in conflict with
the, Co-operative Societies Act and Rules,
Government Rules and any of the bye-laws
stated above.
DISPUTES.
36. Those disputes which the general
meeting will not be able to decide and which
will not be settled by arbitration, will have
to be forwarded to the Registrar for settlement.
The decision of the Registrar shall be final.
GENERAL
37. A copy of the Co-operative Societies
Act (II of 1912), a copy of the Rules framed
by the Government under the said Act, and
a copy of the bye-laws of the Society will
have to be kept in the office of the Society.
Every member will have the right to inspact
the same without payment of any fees in the
office of the Society at the proper hour.
38. Any matter regarding which no specific
provision has been made will be governed
81

·# by the provisions of the Co-operative Societies Act (II of 1912) and the Rules framed thereunder by the Government. If no decision can be arrived at with the help of the said Act or the rules, then the decision which will be made by the Registrar according to the general principles of co-operation will prevail. 39. The word "Registrar" in the above bye-laws will include other officers holding the powers of the Registrar under the Co-operative Societies Act. These are the bye-laws which have been referred to as Bye-laws in the application for registration of the Society. Date....... ......... Signatures of the Applicants. 82

·APPENDIX II
CROPPING SCHEME AND BUDGET FOR
1940-41 FOR THE JEHANGIRPUR
CO-OPERATIVE FARMING
SOCIETY,

·No text on this page.

·CROPPING SCHEME.
1. The area of the selected block of lands is
78.23 acres=235 Bighas approximately.
2. 1.23 acres 3.69 Bighas will be set apart for
the following farm-steadings :-
(a) Threshing Floor
(b) Godown
(c) Supervisor's Shed
(d) Tobacco Curing Shed
3. The following Kharif crops will be raised :
(a) Jute-100 Bighas
(b) Sugarcane-50
(c) Early Aus
followed by
Dhaincha-50
(d) Late Aus-31
231 Bighas
85

·4. The following Rabi crops will be raised :- or (a) Wheat- 25 Bighas (b) Mustard - 50 (c) Gram- 50 (d) Linseed- (e) Tobacco 10 (f) Chillies 20 (g) Eng. Vegetables- 9 (h) Mug- 12 (i) Sugarcane-50 (after Dhaincha) 231 Bighas 86

·BUDGET.
A. ESTIMATED EXPENDITURE.
I. PLOUGHING
(Including Laddering and Harrowing )
Rs. As. P.
75 00
1. First two ploughings for the
whole area with 200 plouglas
each time @ -18/- per ploughi 200 0 0
2. For Jute, 100 Bighas, 3rd and
4th ploughing with 75 ploughs
each time
3. For Jute, 100 Bighas, 5th
ploughing with 75 ploughs 37 8 0
4. For Jute, 100 Bighas, 6th
ploughing with 80 ploughs
at sowing time
40 (0
5. For Aus, 81 Bighas, 3rd and
4th ploughing with 66
ploughs each time
66 0 0
Carried over Rs. 418 8 0
40
87

·35 0 0
Rs. As. P.
Brought forward 418 8, 0
6. For Aus, 81 Bighas, 5th
ploughing at sowing time
with 70 ploughs
7. For Dhaincha, 50 Bighas,
four ploughings in all with
30 ploughs each time 60 00
8. For Wheat, 25 Bighas, two
ploughings with 15 ploughs
each time
15 00
9. For Wheat, 25 Bighas, 3rd
and 4th ploughing with 12
ploughs each time
12 0 0
10. For Wheat, 25 Bighas, 5th
ploughing with 20 ploughs at
Bowing time
10 00
11. For Mustard, 50 Bighas, two
ploughings with 35 ploughs
each time
35 0 0
12. For Mustard, 50 Bighas, 3rd
ploughing at sowing time
with 40 ploughs
20 0 0
Carried over Rs. 605 8 0

·Rs. As. P.
Brought forward 605 8 0
13. For Gram, 50 Bighas, two
ploughings with 35 ploughs
each time
35 00
14. For Linseed, 5 Bighas, two
ploughings with 3 ploughs
each time
3 0 0
15. For Linseed, 5 Bighas, 3rd
ploughing at bowing time
with 4 ploughs
2 0 0
16. For Tobacco, Chillies &
English Vegetables, 39
Bighas, two pioughings with
26 ploughs each time 26 00
17. Do-3rd & 4th ploughing
with 22 ploughs each time 22 00
18. Do-5th ploughing at sowing
time with 20 ploughs
10 0 0
19. For Mug, 12 Bighas, one
ploughing with 9 ploughs
4 8 0
Carried over Rs. 708
0 0
89

·Rs. As. P.
Brought forward
708
0 0
20. For Sugarcane, 100 Bighas,
two ploughings with 75
ploughs each time
75 0 0
21. For Sugarcane, 3rd & 4th
ploughing with 66 ploughs
each time
66
0 0
Total cost of ploughing Rs. 849
0 0
II.
HARROWING
1. Extra harrowing for 100
Bighas of Jute with 18 men
and 24 bullocks, twice
16 8 0
2. Extra harrowing for wheat,
chillies, Eng. vegetables and
tobacco, 64 Bighas, with 12
men and 16 bullocks, twice
12
0 0
Total cost of harrowing Rs. 28
8 0
90

·III. SOWING Rs. As. P. Extra cost of sowing 100 Bighas of Jute with 16 men @-18/- per head 8 0 0 Total cost of sowing Rs. 8 0 0 IV. HOEING 12 0 0 1. For Jute, 100 Bighas, twice with 12 men @ -/8/- per head 2. For Aus, 81 Bighas, twice with 16 men @ -18/- per head 3. For Wheat, 25 Bighas, twice with 4 men @-/6/- per head 16 0 0 3 0 0 Total cost of hoeing Rs. 31 0 0 V. WEEDING AND THINNING. 1. For Sugarcane, 50 Bighas, once with four men per bigha @ -/4/- per head 50 0 0 Carried over Rs. 50 0 0 91 ·Rs. As. As. P. 50 0 0 Brought Forward 2. For Jute, 100 Bighas, once with 4 men per bigha @-/4/- per head 3. For Jute, 100 Bighas, again with 6 men per bigha @ -/4/- 10000 per head 150 0 0 4. For Aus, 81 Bighas, twice with 4 men per bigha @ -/4/- per head 162 0 0 5. For wheat, 25 Bighas, once with 4 men per bigha @ -/4/- per head 25 0 0 3. For chillies, vegetables and tobacco, 39 bighas, twice with 4 men per bigha @ -4/- per head 78 0 0 7. For trimming and suckering tobacco plants on 10 bighas, 4 times with 10 men @-/4/- per head 10 0 0 Total cost Rs. 575 0 0 92 ·VI. MANURING. Rs. As. P. 225 0 0 1. For Sugarcane, 50 Bighas (a) 6 cartloads of cowdung per bigha @ -/12/- per cart (b) Spreading cowdung at 1 man per every 6 carts (c) Oilcakes at 4 mds. per bigha @ Re. 1-12-0 per maund. (d) Sulphate of Ammonia at 10 srs. per bigha @ Rs. 8-12-0 12 8 0 350 0 0 per md. 10960 300 0 0 2. For Jute, 100 Bighas, (a) 4 cartloads of cowdung per bigha @-/12/-per cart (b) Spreading cowdung at one man per every 6 carts 3. For Chillies and Vegetables, 29 Bighas (a) 6 cartloads of cowdung per bigha @-/12/- per cart 16 120 130 8 0 Carried over Rs. 1144 2 0 93

·Rs. As.
As. P.
Brought forward 1144 2 0
(b) Spreading cowdung at
one man per every 6 carts @
-/4/- per head
✓ 4 0
(c) Mustard cakes at 2 md.
per bigha @ Rs. 1/12/- per md. 101 8 0
4. For Tobacco, 10 Bighas
Oilcakes at 4 mds. per
bigha @ Re. 1/12/- per md. 70 00
Total cost of manuring Rs. 1322
14
0
VII.
HARVESTING
1. For Jute, 100 Bighas,
including bundling and
steeping at 1 cart-man and 5
men @ Re. 1/12/– per bigha 175 00
2. For Aus, 81 Bighas, including
threshing and winnowing
at 4 men and I woman @ Re.
1/3/- per bigha
96 3 0
Carried over Rs. 271 3 0
94

·Rs. As. P. Brought forward 271 30 3. For Wheat, 25 Bighas, including threshing and winnow. ing at 8 men @ Rs. 2/- per bigha 50 00 4. For Mustard, Gram and Linseed, 105 Bighas including threshing and winnowing at 6 men @ Re. 1/8/- per bigha 157 8 0 5. For Tobacco, 10 Bighas, including drying with 7 men @ Re. 1/12/- per bigha 17 8 0 6. For Tobacco, 10 Bighas, bundling and stacking leaves with 5 women @-/15/- per bigha 9 60 7. For Tobacco, 10 Bighas, turning and restacking leaves with 2 women @-/6/- per bigha 3 120 8. For Chillies and English Vegetables, 29 Bighas, with 10 women @ Re. 1/14/- per bigha 54 60 Carried over Rs. 563 11 0 95 ·Rs. As. P. Brought forward Rs. 563 11, 0 9. For Mug, 12 Bighas, including threshing and winnowing with 4 men @ Re. 1/- per bigha 12 0 0 Total cost of harvesting Rs. 575 11 0 VIII. TRENCHING, SPADING AND PLANTING For Sugarcane, 100 Bighas with 10 men @ Rs. 3/2/- per bigha 312 Total cost Rs. 312 8 0 8 0 IX. EARTHING For Sugarcane, 50 Bighas, with 5 men @ Re. 1/4/- per bigha 62 8 0 Total cost Rs. 62 8 0 X. TRASHING For Sugarcane, 50 Bighas, with 3 men@-/12/- per bigha 37 8 0 Total cost Rs. 37 8 0 96 ·XI., EXTRACTION OF FIBRE, WASHING & DRYING. Rs. As. P. For Jute, 100 Bighas, with 14 men @ Rs. 3/8/- per bigha 350 0 0 Total cost Rs. 350 0 0 XII. TRANSPLANTATION. Rs. As. P. For Chillies and English Vegetables, 29 Bighas, with 10 men @ Rs. 2/8/- per bigha 72 8 0 Total cost Rs. 72 8 0 XIII. IRRIGATION. Rs. As. P. 1. For Sugarcane, 100 Bighas, with 6 dones manned by 8 men per day for 30 days @ -/4/- per head 2. For Sugarcane, 100 Bighas, labour charge for irrigation channels with 2 men per bigha 60 0 0 50 0 0 Carried over Rs. 110 0 97 ·Rs. As., P. Brought forward Rs. 110 0 0 25 00 3. Sugarcane, 100 Bighas, kerosene for protection against white ants during irrigation with 8 tins @ Rs. 3/2/- per tin 4. For English Vegetables, Chillies and Tobacco, 39 Bighas, with 8men per day for 60 days @-/4/- per head 5. For English Vegetables, Chillies and Tobacco, 39 Bighas, labour for irrigation channels with 6 men per bigha @-/4/- per head 120 0 0 58 8 0 6. For Wheat, 25 Bighas, with 8 men per day for 15 days @ -/4/- per head 30 0 0 Total cost Rs. 343 8 0 98 ·XIY. SEEDS. Rs. As. P, 1. For Sugarcane, 50 Bighas at 8 maunds per bigha @-/10/- per maund 250 0 0 12 8 0 2. For Sugarcane, 50 Bighas, carting charge 3. For Sugarcane, 50 Bighas (for November planting) at 8 maunds per bigha @-/6/- per maund 15000 4. For Sugarcane, 50 Bighas, (for November planting) carting charge 5. For Jute, 100 Bighas, at 2 seers per bigha @ -/4/- per 12 8 0 seer 50 00 6. For Aus, 81 Bighas at 133 seers per bigha @ Rs. 3/- per maund 81 0 0 Carried over Rs. 556 0 0 99 ·Rs. As. , P. Brought forward Rs. 556 0 0 29 4 0 31 4 0 7. For preparing seedlings Tobacco, Chillies and Vegetables, 39 Bighas, @-/12/- per bigha 8. For Wheat, 25 Bighas, at 10 seers per bigha @ Rs. 5/- per maund 9. For Gram, Linseed and Mustard, 105 Bighas @ -6/- per bigha 10. For Chillies and Vegetables, 29 Bighas, at 4 oz. per bigha @ Rs. 2/8/- per oz 11. For Tobacco, 10 Bighas at 1 tola per bigha @ -/2/- per tola 12. For Mug, 12 Bighas, at 23 seers per bigha @ Rs. 7/8/- per maund 396 0 18 20 1 4 0 5 14 0 Total cost Rs. 781 8 0 100 ·XV. OCCASIONAL LABOUR. Rs. As. P. Two men for 150 days @ -/4/- per day 75 0 0 Total cost Rs. 75 0 0 XVI. SUPERVISOR'S PAY @ Rs. 15/- per month 180 0 0 Total Rs. 180 0 0 XVII. RENT AND CESS CHARGE instalment of (including arrears) Rs. 415 0 0 Total Rs. 415 0 0 XVIII. Interest on borrowed capital of Rs. 9000/- (longterm Rs. 4500/- & short-term Rs. 4500/-) @ 6% per annum 540 0 0 Total Rs. 540 101

·Rs. As. P
XIX. DEPRECIATION OF
FARM
STRUCTURES.
450
0 0
Total Rs. 450
0 0
XX. CONTINGENCIES
250
0 0
Total Rs. 250
0 0
102

·ABSTRACT OF EXPENDITURE Rs. As. P. 849 0 0 28 8 0 8 0 0 31 0 0 575 0 0 1322 14 0 575 11 0 ... 312 8 0 ... 1. Ploughing 2. Harrowing 3. Sowing 4. Hoeing 5. Weeding and thinning 6. Manuring 7. Harvesting 8. Trenching, spading and planting 9. Earthing 10. Trashing 11. Extraction of fibre, washing and drying of jute 12. Transplantation 13. Irrigation 14. Seeds 15. Occasional labour 62 8 0 ... 37 8 0 350 0 0 72 8 0 ... 343 8 0 781 8 0 75 0 0 Carried over Rs. 5425 1 0 103

·1
...
...
Rs. As. P.
Brought forward Rs. 5425
0
16. Supervisor's pay
180 0 0
17. Rent and cess charges
415 0 0
18. Interest on borrowed
capital
540 0 0
19. Depreciation of farm
structures
450 0 0
...
20 Contingencies
250
0
0
Grand Total
7,260
1 0
104

·B. ESTIMATED RECEIPTS 2. Rs. As. P. 1. Sugarcane, 50 Bighas, at 200 maunds per bigha @-/6/- per maund 3,750 0 0 Jute, 100 Bighas, at 6 maunds per bigha @ Rs. 7/- per maund 4,200 0.0 3. Aus, 81 Bighas, 6 maunds per bigha @ Rs. 2/- per maund 972 0 0 4. Wheat, 25 Bighas, at 5 maunds per bigha @ Rs. 4/- per maund 500 00 5. Mustard, 50 Bighas, at 11 maunds per bigha @ Rs. 6/- per maund 450 0 0 6. Gram, 50 Bighas, at 4 maunds per bigha @ Rs. 2/4/- per maund 450 00 7. Linseed, 5 Bighas, at 2 maunds per bigha @ Rs. 5/- per maund 50 0 0 Carried over Rs. 10372 0 0 105

·Rs. As. P.
Brought forward Rs. 10372 0 0
8. Tobacco, 10 Bighas, at 27
maunds per bigha @ Rs. 10/-
per maund
250 0 0
9. Chillies, 20 Bighas, at 15
maunds per bigha @ Rs. 2/8/-
per maund
0 0
10. English Vegetables, 9 Bighas,
@ Rs. 100/- per bigha
900
0 0
11. Mug, 12 Bighas, at 2 maunds
per bigha @ Rs. 6/- per maund 144 0 0
12. Other minor crops cultivated
along with above
200 0 0
0
Grand Total Rs. 12,616
0 0
Deduct 10% on account of adverse market and
climatic conditions
Rs. 1262 0 0
Rs. 11,354
0
0
106

·ESTIMATED FINANCIAL POSITION AT THE CLOSE OF THE YEAR. ASSETS. LIABILITIES. Rs. A. P. 1. 78.28 acres of land @ Rs. 80/10/- per acre 2,896 0 0 Rs, A. P. 1. Shares due to members 2,198 00 2. Arrear rents due from members & to be paid to landlord on their bebelt 198 00 2. Godown 750 0 0 2,000 0 0 8. Fencing 4. Ouring Shed 5. Threshing Floor 600 0 0 300 0 0 6. Supervisor's Shed 100 00 3. Long term loan on account of capital expenditure 4,500 00 4. Short-term loan on account of current expenditure 4,500 0 0 7. Tarpauline 900 0 0 8. Seed Bins 300 0 0 9. Watering Dones 150 0 0 5. Advance taken from prices of early crops realised 2,760 1C 10. Value of crops raised as per Budget 6. Profit on year's working 11,954 0 0 4,099 16 ( Total 18,250 00 Total 18,250 0 C 107

·No text on this page.

·APPENDIX IV
LIST OF REGISTERS AND FORMS
PRESCRIBED FOR THE SOCIETIES.

·No text on this page.

·REGISTER I REGISTER OF MEMBERSAND NOMINEES. Declaration-Persons who sign their names or attach their thumb-impressions thereby agree to submit to all the rules and resolutions adopted by the Society. 111 Signa- Serial Name of Father's No. Member Name Age Caste Nomineo's Date & Date place of ture or Place Naine reason of resithumbof Occuof of cessa- Mem- Idence & resi- pation Nomition of Re- impre berrelationmarks ssion of dence nee membership ship the with the ship. member member! 1 2 3 4 5 6 7 8 9 10 11 12 13 ·REGISTER II REGISTER OF LANDS. Member's Name. Cross Reference to Register of Members. 112 Cross Reference to Register of Shares... ...... Serial Plot No. of Number, Plots. Khatian No. Area Nature Name of of of Superior Plot. Tenancy. Landlord. Rent payable. Arrear Rents, Nature of other encumbrances, Settled price of Remarks land. if any. if any. 1 2 3 4 5 6 7 8 9 10 11 ·REGISTER III. REGISTER.OF.SHARES. Name of Member...... Cross Reference to Register of Members. 113 Cross Reference to Register of Lands. Payment of Dividend Remarks Total Distinctive Num. Numbers ber of of Shares Shares Total Payment of Share Value Transfer of share, if any Value of Shares Date Amount Number Date Amount Dividend due Date Amount 1 2 3 4 5 6 8 9 10 11 19 ·REGISTER IV REGISTER OF DEPOSITS AND BORROWINGS Name of member depositor : Pass Book No............. Bond No.............. Name of outside depositor or other creditor : 114 Repayment Balance Ro Amount Date of ference of Serial borrow to deposit No. ing or cash or deposit book Rate Period of of indepotersit Ro marks Date Reference to cash book page Prin- Inter- Princicipal est pal borrowest ing Interest page 1 1 2 3 4 5 6 7 8 9 10 11 18 13

·REGISTER V.
CASH BOOK.
RECEIPTS.
EXPENDITUBE.
Ledger
Page
Particu- Receipt
lars. No.
Date
Rs.
Ledger
Page
A.P.Date.
Particu-Voucher
lars
No.
Rs. A. P.
115
C
Total Receipts
Total Expenditure
Opening Balance
Closing Balance
Grand Total
Grand Total

·REGISTER VI. REGISTER OF CULTIVATION EXPENSE. Name of crop. ..... Area. Field reference.. 116 Labour Seeds Manures Miscelladeous charges Parti- Dieto oulars of work done Area worked No. Amount Value Value Remiarko Quantity Quantity Rs. As. P. Rs. As. P. Bs. As. P. Re. As. P. 1 3 8 9 1 2 7

·REGISTER VII
STOCK AND SALE REGISTER
Name of article.
....
1
3
4
Receipts
Issue
Balance
after each
transnotion
11
Opening balance
Romarks
Quantity
Price
Date
Quantity
Price
Mds.8rs., Ch.
Rs. 1 As. P.
Mds. Srs. Oh,
Rs.
A. P.

·REGISTER VIII.
MUSTER-ROLL OF LABOUR.
Date.
....
118
Serial
No.
Name of
Labourer
Nature of
work
Rate amount paid
Initial of Disbursing
Officer with
date
Signature or
Thumb-impression
of payee
2
3
4
6
7
a

·REGISTER IX
DAILY ORDER AND FIELD BOOK.
Date.................
Work done
Order.
Details of
work done
Number of
Labourers
Engaged
Output of
work
Remarks
119

·REGISTER X.
MINUTE BOOK.
Committee
Meeting
General
Place and Date of Meeting.
......................................
Names of Members Present :
REGISTER XI
INSPECTION REGISTER
REGISTER XII.
NOTICE BOOK
120

·CARBON RECEIPT BOOK
Received from
......
a sum of Rs.
As,
P. (
in words) on account of the following
Value
Si.
Quantity
or
No.
Number
Article Rate
Rs.
As.
P.
Total
M
Signature.........
Date......
..
121

·DIVIDEND WARRANT. NO.. No....... ..CO-OPERATIVE FARMING SOCIETY LTD. (Registered under the Co-operative Societies Act II of 1912). DIVIDEND WARRANT. То No....... .CO-OPERATIVE FARMING ..CO-OPERATIVE FARMING SOCIETY LTD. (Registered under SOCIETY LTD. (Registered under the Co-operative Societies Act II the Co-operative Societies Act II of 1912). of 1912). DIVIDEND WARRANT. DIVIDEND WARRANT. То Received from the Secretary, .........Co-operative Farming Society Ltd, Rs.......on account of dividend due to me up to......... (date) for...... sharcs held by me in the above Society. Dear Sir, Dear Sir, Rs.. ...is due to you as dividend Rs ......... is due to you as divideod upto.........(date) on account of.... upto......... (date) on account of... shares held by your through investshares held by you through investment of your lands in the ......... ment of your lands in the... Co-operative Farming Society Ltd Co-operative Farming Society Ltd. Kindly return the attached raceipt Kindly return the attached receipt after signature. The money due to you will be reniittid on receiving after signature. Tho money due to you will bu remitted on receiving back the attached receipt. back the attached I.ceipt. Yours faithfully Yours faithfully Secretary. Daled...... Secretary, N. B.-The dividend money will be forfeited to the Society if the dues Issued on...... (date) are not collected within three years Accountant. of the date of receipt of this notice. Signature of the Bhare-holder. ........ Date....... ........

·said ....... SHARE CERTIFICATE COOPERATIVE FARMING SOCIETY LTD COOPERATIVE FARMING SOCIETY LTD. (Registered under the Co-operative Registered under the Co-operative Societies Act II of 1912) Societies Act II of 1912) SHARE CERTIFICATE. SHARE CERTIFICATE. Certificate No......... Certificate No...... It is hereby certified that ........is Name of shareholder.. accepted as a shareholder of the ...........Cooperative Farming Farmning Society Ltd., having Do Address.. purchased ......shares of the distinctive Distinctive Numbers of Shares numbers ..... to......, each share being of the (Total Number of Shares sold............) value of Rs |- Be it noted that the shareholder agrees to be bound by the provi- Date...... siois of the Act or Acts relating to Co- Signature of Recipient of Certificate..... operative Societies and all the Rules and Bye-laws of the above Society. This Certificate is granted under the Secretary, Panchait Chairman common seal of the Society, viz., the........... Co-operative Society Ltd, N.B. The total value of shares is Rs... Ohairman account...of shares of the value of Rs... .... Secretary Dated........ .Panchait each for total land of the area of... N.B. The total value of shares is Rs.......... On account of ...... shares of the value of Rs........each for total land of (Vide Byelaw No. 1 of the Society) the area of... (Vide Byelaw No. 11 of the Society) ..... ...on ............ ........ ....... ....

·No text on this page.

·No text on this page.