Cooperative housing society documentation issue

What is the context for this query? To my knowledge, a CHS is not a "Public Authority" under the RTI Act. The legal position appears to be that the Registrar of Cooperative Societies operating under the Cooperative Societies Act is a public authority within the meaning of Section 2(h) of the Act and has been granted a number of statutory powers under the respective Act under which he is functioning. However, one may not be able to obtain information from cooperative societies which are not owned, controlled, or substantially financed by the appropriate Government. He also has a duty to uphold the requirements of the RTI Act and provide information to a citizen in accordance with the RTI Act. He is endowed with a number of statutory authorities under the particular Act under which he is employed. Therefore, even if a society does not meet the definition of "public authority" on its own, the statutory authorities under the Cooperative Societies Act, which are considered public authorities under Clause (c) of Section 2(h), are required to provide information after obtaining it from the relevant cooperative society

Good After Noon Vijay ji,
Prateek Tigala (Advocate) this side
typically your query consists of following questions:-
1. Can you obtain Housing Society's Bank Statements and GST returns through RTI? 
2. Does Deputy Registrar Maintain GST returns?
3. Does Statutory auditor submit GST Details?
4. Can Deputy registrar compel the society to produce GST Records?
5. What is the best Legal Remedy?
6. Can RTI Still be Filed?
7. If DDR does not hold these tax records, what is the alternative legal route to force an administrator or society to hand over GST reports to a member?

The answer to question no 1 is in negative, ie. to say you cannot demand bank statements and GST Returns from deputy registrar unless they are either filed with the registrar or they are actually lying in their records.
The answer to question no. 2 is also in negative ie. the deputy registrar under cooperative laws donot generally main GST records.
The Answer to question no 3 is also in negative. under maharashtra cooprative societies act, 1960 the statutory auditor is required to examine books of accounts and report on financial affairs of the society. However, there is no requirement that auditor annex the society's complete GST returns or detailed GST working papers to the audit report submitted to DDR. GST retuns are genrally remain with the society as part of its accounting records and are examined by auditor during the audit but are not routinely forwarded to deputy registrar.
The answer to question no. 4 is partly in affirmative and partly in negative. Deputy Registrar can compel society to produce GST records but not through RTI application but by using its statutory powers mentioned under the act.

before moving towards question No. 5 lets discuss Question No. 6
The Answer to question No. 6 is in affirmative but limited to the information available with the DDR.
Now coming to Question No. 7. If the DDR does not possess GST records, the member should invoke their rights Maharashtra Cooperative Societies Act, 1960 and applicable bylaws and rules by seeking inspection or copies from the society. Upon refusal, member may file a complaint before deputy registrar seeking directions to adminstrator or managing committee to produce the records or request an inquiry or inspection under the act during which the registrar can compel production of the socities books and GST Records. However, RTI is not the appropriate remedy to compel disclosure of records not held by DDR.
Now coming to the 5th question. What is the appropriate legal remedy?
Instead of RTI the stronger remedy lies in by invoking te provisions of Maharashtra Cooperative Societies Act, 1960. 
further you can contect me :-
Prateek Tigala (advocate)
8219705285

Thanks Mr. Prateek Tigala for taking time to write and guide me on this.

1) Alternatively, under 154B-8, last week i have already raised grievances for inspection and after that asking for relevant GST filing documents. But there is possibility they will not give. so will wait for next 45 days and then take further action with Deputy Registrar (DR).

2) I understand that RTI is not going to get the GST filing reports but what through RTI im trying to get through DR (as Society is not giving me those GST reports). The reason is - The Society collected GST from members, filed GST returns, paid tax to the Government, and maintained the corresponding banking and accounting records. So this form part of the Society's financial and tax records & are subject to member inspection and disclosure under MCSA,1960.

Because Society is collecting GST but this is not shown in any financial statement including Audit

Regards

Vijay

Advocate Mr. Pradeep has rendered proper and appropriate opinion to your queries.

As the cooperative society does not come under RTI act, you cannot obtain any information from them through the said act.

You may have to approach the GST authorities by filing an applicaiton undr RTI seeking the information about the society's GST filing and returns details.

Delhi Cooperative Soceities Act, 2003 (copy of MCS Act, 1960) provides right to information u/s 139, wherein Registrar is appointed as "Appellete Authority" and President/Secretary of the Society have been appointed as PIO by RCS through a notification of RCS.

To my mind there must be a provision for RTI  please check with MCS Act, 1960. 

@Dr. J C Vashista (Advocate )  - I will check with MCS Act, 1960 in case there is provision for RTI.

Thanks you all for your time and valuable guidance.
Your encouragement and wisdom helps folks like me in this desperate time, when you are fighting a lone battle agains the irregularities of the Society's elected members.

May God Bless You All..