https://www.taxtmi.com/caselaws?id=171257 A registered co-operative society is treated as a corporation for constitutional purposes because it has perpetual succession, a common seal, property-holding capacity, and the ability to sue and be sued, bringing compulsory amalgamation within Article 31-A(1)(c). The statutory test under Section 13(8) of the Punjab Co-operative Societies Act, 1961, requiring amalgamation in the interest of co-operative societies, was regarded as consistent with public interest and proper management. The notice, objection, and withdrawal procedure under Sections 13(9) and 13(11) was held to provide adequate fairness, with notice to the society treated as notice to its members. The ancillary challenge to the Assistant Registrar's powers and other constitutional objections were rejected. en-us Thu, 04 Apr 1985 00:00:00 +0530 Mon, 23 Jun 2025 17:34:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171257 A registered co-operative society is treated as a corporation for constitutional purposes because it has perpetual succession, a common seal, property-holding capacity, and the ability to sue and be sued, bringing compulsory amalgamation within Article 31-A(1)(c). The statutory test under Section 13(8) of the Punjab Co-operative Societies Act, 1961, requiring amalgamation in the interest of co-operative societies, was regarded as consistent with public interest and proper management. The notice, objection, and withdrawal procedure under Sections 13(9) and 13(11) was held to provide adequate fairness, with notice to the society treated as notice to its members. The ancillary challenge to the Assistant Registrar's powers and other constitutional objections were rejected. Case-Laws Indian Laws Thu, 04 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171257