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Section 45 of the Multi-State Co-operative Societies Act, 2002: establishment and composition of the Co-operative Election Authority

The Central Government establishes the Authority by notification. It has a Chairperson, a Vice-Chairperson and Members not exceeding three, appointed on the recommendation of a...

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October 2, 2026
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Last updated: October 2026Verified against: Government sources

Section 45, as substituted in 2023, makes the Central Government establish, by notification, an Authority called the Co-operative Election Authority. It fixes who sits on it, who may head it, how long they serve and who decides their pay. This article states the section as per the Ministry of Cooperation copy of the Act read with the Multi-State Co-operative Societies (Amendment) Act, 2023.

The 2023 substitution

The 2023 Amendment Act (Act 11 of 2023) came into force on 3 August 2023 by notification S.O. 3493(E). Its section 17 substitutes for the old section 45 a new section 45 and sections 45A to 45L. The old section 45, headed "Elections of members of board", made the existing board responsible for elections. The new scheme moves the conduct of elections to an Authority; this article covers only the new section 45. The following sections are covered in our notes on powers, removal, disclosure and resignation, vacancy, re-employment bar and meetings, functions, returning officer and directions and elections of the board.

The sources stop at 4 August 2023. Whether the Authority has since been established, and from when, is not something this article states either way.

Section 45(1): establishment and composition

"The Central Government shall, by notification, establish an Authority to be known as the Co-operative Election Authority which shall consist of a Chairperson, a Vice-Chairperson and Members not exceeding three to be appointed by the Central Government on the recommendation of the Selection Committee consisting of such persons as may be prescribed."

Four points follow from the text:

  • the duty to establish is the Central Government's, and it is done "by notification";
  • the Authority has a fixed top structure: one Chairperson, one Vice-Chairperson and up to three Members;
  • appointment is by the Central Government, but only on the recommendation of the Selection Committee;
  • who sits on the Selection Committee is left to rules ("such persons as may be prescribed"). Amendment rules were notified on 4 August 2023 (G.S.R. 591(E)); the consolidated Rules should be checked. No names or numbers are given here.

Section 45(2): head office

"The head office of the Authority shall be at such place as may be notified by the Central Government." The Act names no place.

Section 45(3): qualifications

PostA person is not qualified unless
Chairpersonhe held the post of Additional Secretary to the Government of India or equivalent rank
Vice-Chairpersonhe held the post of Joint Secretary to the Government of India or equivalent rank
Memberhe fulfils such qualification and experience as may be prescribed

The text says "held the post", so a past holding of the rank is enough; the sub-section does not require the person to be serving. It does not say how "equivalent rank" is judged.

Section 45(4): term, age limit and ex officio service

The Chairperson, Vice-Chairperson or Member "shall hold office for a period of three years from the date on which they enter upon their office or until they attain the age of sixty-five years, whichever is earlier and they shall be eligible for re-appointment". The age limit therefore cuts the term short for anyone who turns sixty-five within the three years.

The proviso covers a Government servant. If one is appointed as Chairperson, Vice-Chairperson or Member, "he shall be treated as an ex officio Member and he shall continue so long as he holds the office by virtue of which he is a Chairperson, Vice-Chairperson or Member." The proviso uses "Member" for all three posts. It does not say whether the three-year period applies to such a person; it ties his stay to the office he holds.

Section 45(5): pay and conditions

"The salaries and allowances payable to, and the other terms and conditions of service of the Chairperson, Vice-Chairperson and Members of the Authority, other than the ex officio Member, shall be such as may be prescribed." The detail is left to rules and none is given here.

Why a society should care

The Authority is the body that conducts elections of the board, and a society's board can lose eligibility for five years if it fails to assist the Authority (section 43(2)(a), as amended). A society secretary should therefore read this section with section 43; see our note on disqualifications for being a member of the board. For questions on how the Authority fits with a society's own bye-laws and board calendar, our legal consultation team can help.

A practical example

Suppose a notification names Mr. Sharma, a retired officer who earlier held the rank of Additional Secretary to the Government of India, as Chairperson. He enters on his office on 1 April, aged sixty-three. Under section 45(4) his term ends on the earlier of three years from that date and the date he turns sixty-five, so it ends when he turns sixty-five, two years in. He is eligible for re-appointment, but the Act does not say whether re-appointment is possible after sixty-five; that is a question for the text of the sub-section and any rules.

What the 2023 Amendment Act changed

MatterOld section 45 (principal copy)New section 45
Who is responsible for elections"the existing board" (s.45(1))A Co-operative Election Authority established by notification by the Central Government
Where the board fails to hold electionsThe Central Registrar to hold the election within ninety days of the date it became due (old s.45(6))Elections are dealt with in ss.45A to 45L and 45J(8); see the article on s.45J
CompositionNot applicableChairperson, Vice-Chairperson and Members not exceeding three
Qualifications and termNot applicableAdditional Secretary or Joint Secretary rank; three years or sixty-five years of age

The old rules for secret ballot, election in the general meeting, a term not exceeding five years and the member-of-general-body requirement are now dealt with in the new election provisions.

Need help with election compliance?

A society preparing for an election, or a board unsure how the new Authority affects its calendar, can take structured advice before notices go out. Our legal consultation team can walk through the sections that apply and the documents the board should keep ready.

Key takeaways

  • The Central Government establishes the Co-operative Election Authority by notification.
  • It has a Chairperson, a Vice-Chairperson and Members not exceeding three, appointed on a Selection Committee's recommendation.
  • Chairperson: Additional Secretary rank held; Vice-Chairperson: Joint Secretary rank held; Members: qualification as prescribed.
  • Term: three years or until sixty-five years of age, whichever is earlier; re-appointment is allowed.
  • Pay, terms of service and the Selection Committee's make-up are left to rules.

Read next

Disclaimer: Based on the Ministry of Cooperation copy of the Multi-State Co-operative Societies Act, 2002 read with the Multi-State Co-operative Societies (Amendment) Act, 2023 (in force from 3 August 2023), as consulted on 2 October 2026. The Multi-State Co-operative Societies Rules, 2002 as amended, later notifications and later amendments are not covered and should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Section 45

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Who establishes the Co-operative Election Authority?

The Central Government, by notification, under section 45(1) as substituted in 2023.

How many members does the Authority have?

A Chairperson, a Vice-Chairperson and Members not exceeding three.

A charity's exemption rests on its records — what was received, from whom, and how it was applied.

— TaxClue NGO & Trust Desk

Section 45: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

The Central Government, by notification, under section 45(1) as substituted in 2023.

A Chairperson, a Vice-Chairperson and Members not exceeding three.

A person who held the post of Additional Secretary to the Government of India or equivalent rank. A person without that background is not qualified.

Three years from entering office or until sixty-five years of age, whichever is earlier, and re-appointment is allowed.

Yes. The proviso treats a Government servant appointed to any of the three posts as an ex officio Member who continues so long as he holds the office by virtue of which he is appointed.

No. The sources end on 4 August 2023 and say nothing on whether or when the notification under section 45(1) was issued.