Department of Co-Operation - Govt. of West Bengal have not taken any action of my enclosed letters / issues in respect of Audit Officer Audacious attitude as under:-


From:-
A K Chattoraj, Vice- President,
Bhu-Basan C0-Operative Housing Society Ltd.
208, Bhu-Basan, P.M.Bithi, City Center,
Durgapur – 713216. WB.

Date: December 06th. 2010

1.To The Director,
Directorate of Co-operative Audit, 11A, Mirza Ghalib Street, Western Block (3rd Floor), Kolkata-700 087.

2.Sri Rampada Das DRCS, Department of Co-Operation,Govt.ofW.B.Anupama Building, 60A, Colootola Street, Kolkata-700073

3.Smt. Sohag Biswas,ARCS BurdwanIII,Range;Department of Co-Operation, Govt. of W.B.142, Dr. Megh Nad Saha Road,(near Hutton Road Kalibari), Asansol, Burdwan-713301,Ph=0341-2202655

Dear Sir,
Subject: Complaints against Mrs. Pratima Ghosal, Audit Officer – Faridpur - Durgapur Block, range – III.

I, Shri Aloke Kumar Chattoraj, Vice-President of the “Bhu-Basan Co-Operative Society Ltd”., City Center, Durgapur – 16, like to bring your kind notice that, the systems of few points of irregularities in Accounts & cash flow of the above Housing Co-Operative was suggested to the above named deputed and allotted Co-Operative Audit Officer – Faridpur-Durgapur Block: Mrs. Pratima Ghosal, on her final day of Audit on Nov. 07th. 2010 (3/3 days) showing & producing various documents /evidences to her.

After listening and seeing all, She was suddenly so irritated and told me that you resign and leave this from Housing Co-Operative Society in presence of the President, Treasurer in the Co-Operative Office on her final day of Audit.
Under above circumstances, best action can be taken against the Audit Officer Mrs. Pratima Ghosal for her audacious attitude as per Co-Operative Laws, Bye-laws and please conduct further fresh verification / inspection / investigation of all as our Society is essentially an autonomous association of persons united voluntarily on the basis of equality to meet common economic, social and cultural needs and aspirations of the members through jointly owned and democratically controlled enterprises by honest means. Co-operative Societies are expected to function according to certain Co-operative Principles as well as per provisions of the Co-operative Societies Act and the Rules. Co-operatives are based on the values of self-help, self-responsibility, democracy, but it is strongly felt that there is something fishy here.

I look forward your kind necessary action towards of the above facts.

Thanking you, yours faithfully,

A K Chattoraj
Vice-President, Bhu-Basan Co-Operative Housing Society Ltd., Durgapur – 16.
Enclo: i) Suggested points.


Serious Deviation of Housing Co-Operative Bye Laws & Norms:

Intention & Motive is under absolute control with a view to enter personal gains.
Sl.No Reference: Minutes Log

Book Page no
Issues/Salient Points
Observation
Remarks

1 Audited report-09 & Page- 299 Construction Cost & its corrective action or to meet Discrepancies - as advised by Hon’ble Auditor No effort has yet been made or initiated in spite of AGM & Board Meeting Decision and its related resolution. A teem has formed but no action till date. Long pending issues & to suppress facts & figures & fairness of Accounts.

2
Audited Report -09
Example of Discrepancies Flat- 208: Owner & Member: A K Chattoraj Construction Cost Paid : Rs 5,00,100/- Audit Report: 2009 reflects only Rs. 481250 Rs. 18850/- No entry shows in any Co-Operative accounting Books. Receipt/ Detail of payment statement / documents are enclosed for ready reference.
3 ShareRegister Share / Membership Register It is not at all updated and reflected. As on date

4
Contract Deployment of Security Guard or Agency No Contract or Agreement or Terms & Condition is still introduced. Only Verbal order at Secretary’s whims. Even no procurement register introduced.


5
Pg- 272, 319
Maintenance, AMC & Repairing: Lift / front Gate / Electrical /meter box & lock About Rs. 11000/-+ 8000/- + 4000 are invested, but no documentation & norms/ procedure followed. Even no approval or sanction is still yet taken from the Board.

Lift: No spec. no Safety Manual, no safety & fit certificate; it can be Endangering the life of human at any moment. AMC is done other than the manufacturer & supplier Explanation /Narration reflects: Red Ants has eaten copper cable & PVC conduit. Surprising & ridiculous statement. More surprising about the scrap’s disposal & frequent purchase of cable in regular manner.

6 Pg: 311, 315 Overhead Reservoir Repairing Endangering the life of human beings with probable fall of the part of the building. Paid no heed of action, in spite of several reminders.

7.Earthling pit / device Safety of livelihood & loss of electronic devices that has burnt already. Paid no heed of action


8 Pg: 323 Pg: 276-277Pg: 300, 301, 309, 310, 311, 313, 314, 316

Procedure of Appointment:
part time on purely temporary basis
Surprisingly a Board Meeting: July 30th.2010: Mr. H P Pal, Secretary who forcefully, unlawfully called for an emergency meeting; though the Chairman advised him to hold the meeting on very next day. But Secretary did not listen or paid no heed of action, forcibly he conducted, written the contents in his own handwriting & his own whims in absence of Chairman & Vice-Chairman, who they, both were present in the Housing Complex residence on that specific day & time; against a simple letter of intimation of Audit date which was 30 days in advance, and ultimately it was deferred on request to the respective authority for another one month , means more than 60 days time in advance. Was it emergency & what lies / motive / reflection behind it. Why he has not appointed for as a whole accounts: Discrepancies, asset, liabilities etc. Secretary, so much so that he too can be pusillanimous enough in looking the other way, if he is involve himself in the fraud.

Pg: 316 & 276 as per
Decision taken on AGM & Board Meeting: for transparency in accounts, a team formed for Audit related accounts & other team for regular accounts maintain. But all are in vain, only Secretary’s whims is dominated.

9 Page no: 270

Tampering 10-04-10 resolution has purportedly been tampered to make fictitious support of point no- 8, as a nature of his malpractice as explained above.

Whenever, any mistakes or overwriting or skips of points takes place in the resolution, as a normal practice - Chairman signs there on particular areas for better transparency and to easy understandable of other members as evident and to avoid any future question or liability. But here, that is absent as matter of practice; as for example various initial reflects on page nos: 318, 320, 316,306, 291 Irregularities: Providing accounting and billing service and having all financial records of the society since the year 2005 were prepared is not at all
Acceptable or reliable or foolproof, without placing the documents of expenditure before the Chairman as well as before The BOARD for necessary approval- as explained in point no 8.

10 Minutes Book / Resolution log Book Surprising disappeared from the Office from Aug. 17 to till 07/09/10. Minute Book / Resolution Log Book:
Intentionally disappearance all documents and accounts vouchers as evidence as listed to cross check by other Board Members Absence of free & fair activities, which lead to presume fraudulent & personal gains.
11 Accounts Book/ Ledger/ Cash Voucher etc. Unauthorizedly permitted & handed over to Accountant to take outside of Bhu-Basan premises, without the knowledge Board, Chairman or Vice- Chairman or any resolution thereof.

Minutes Book disappeared from the Office from Aug 17th. To Sept 07th. ’10 along with some important letters without the knowledge or permission taken the Board or Chairman or VC.

Every doubt in Preparing false and fabricated bills & preparing false accounts against the ethics of Accounting practice as well as to design and to embroider his shrewdness.
Secretary is very much interested to incur on budget allotted fund on the following area & a/cs Hd: 2,8- 12. Others may goes to hell. Accounts have not been maintained properly & accurately on regular manner in the Co-Op. Office and in presence of any Board Member, Only once in a year & by the help of outsourcing, the Accounts & cash book has maintained only before Audit date in a hurry & short while, which may lead to fraudulent in nature
.
12 Pg: 287, 288, 290, 291 question raised by D.Maity , T Mukherji, U.Nayek, A. Ghosh,
Pg: 290 by P.Mandal Collection of Un-authorized Cheque / Draft: 1 no each

DD No: 621875 of UBI MTPS br. of 19-06-2009 , encashed on 20/11/2009 = 5 months + Secretary, Mr. H.P.Pal, he himself collected cheque & Draft of Rs. 10000/- as advance token of sale & 1,22,500/- as transfer fee from One Prof. of NIT & other from Mrs. Anubha Paul respectively in respect of Flat - 202 on Sale which was much before of Sales finalization & knowledge & approval of the Board during 2008-09. Cheques were kept on his pocket one after another about more than 5 months and no record / entry of Cheques or DD received anywhere. These nature of act & unauthorized collection / transaction of cheuqes since 2008 conforms thereby raising doubt of malpractice and mis-management of the Society and more importantly financial irregularities & personal gains.
Ref: Pg. 301


13 Pg: 274 Record Expense of Maintenance Repairing during Oct 2009 to April 2010. Surprisingly, before Fixed Deposit in Bank is done, so long & whatever amount of Liquid cash was with him, Secretary has shown exorbitant maintenance cost, but no documentation & norms/ procedure followed. Even no approval or sanction is still yet taken from the Board. No initiation, effort & intention of Secretary of such FD in Bank was observed since 2005. Instead of that, he tried utmost delayed to do so from the date of decision or resolution taken in various meeting.
This reflects his regular personal gains.

14
Share Money of WB State Co-Op. Housing Federation Where is Share Money of all Loanee member of WB State Co-Op. Housing Federation amounting of Rs.4,28,340/- Four lac Twenty Eight lac & Three Hundred forty? Period 29-09-2000 to 13-02-2002.
Why Secretary has suppressed of facts & no information/intimation/ circulation to the Members for about last 5 years?
15 Payment of Apex Builders: Civil Contractor Mr. Sandip Bhattacharya & Mode of payment: Spec etc. When final payment made? Against Rs. 1,28,00,000/- One Crore Twenty Eight Lac only. How it was paid Rs.12.51 Lac or more by CASH to Civil Contractor M/s. APEX BUILDERS. Where is the documented procedure?
1. What was the Specification: Lift, Safety manual of Elevator, Sal Door frame: floor tiles and many more?
2. What are the deviation of spec & how it was converted to lower grade and under what price?
3. How the price was absorbed? Mr. H.P.Pal, Secretary must have explain the facts & truth to the members as well as accounts transparency; as he has taken entire charge on June 06th.2005. in full fledged, widely and with written manner as evidence with proper documentation. He never deny his responsibility/ Liability of Bhu-Basan property & lives

16 Pg - 189 Rental of Flat No: 106
Illegal Notice issued on 30/06/2006 by Secretary Why & what right Secretary was written / used on Co-Op.Letter Head Pad to a tenant of Mr. Subhash Nandi to vacate the flat. Anti- Byelaws act: This reflects his regular personal gains & vested interest.

17 Pg - 276 Distribution of Work & Team work formation Why the Teams are de-active

18 Pg; 289 -294 Apology By pressure of the Members, Secretary apologized to the House on 9 matters out of 23 issues on AGM Inefficient in totality & ill motive

19 Pg: 189 Statute / Bye-Laws How secretary chaired, when Vice Chairman present in the same meeting To impose Secretary’s whims.

Suggestions: -
• These financial irregularities should be treated and addressed under Right to Information act 2005 and all investigations, reports may please be made available to all members.
• Address to Emergency: What is the definition of Emergency??
a. As per Mr H P Pal, Secretary: Anything, where Secretary himself gains his own absolute personal interest, then it is EMERGENCY.
Example: Procedure of Appointment – part time to make the accounts a tricky device & a design to embroider his shrewdness, as evident: Resolution dated: 30th. July, 2010 & 10th. April, 2009 against a simple letter of intimation of Audit date in 30 days in advance, and ultimately it was deferred on request to the respective authority for another one month, means more than 60 days time in advance; as a matter of facts he kept forcibly in his own whims without following any norms & Bye-laws, & instruction of Chairman & Vice-Chairman both. Surprisinly & evidently Secretary has written the contents thereof in his own hand writing in his favor and signed there, which is absolutely illegal and out of norms & Byelaws; and to make a fictitious support, he made a tampered statement on 10/04/2009 in very ugly manner and distorted the contents. Emergency is a important issue, why it will be distorted & ugly in contents thereof by overlapping????? Where are initials of chaired persons for such important decision like other pages?
b. Board Members Feels for Emergency: for life saving, Electrical Failure, lift failure, water shortage, property & life security, Safety and in any personal accident or dying or death case, but not at all an intimation letter in well advance or government letter or letters, but that should be regularized in broad & wide transparent manner in next any meeting to the Board in full bench or General Members meeting if any act is done on behalf of the Board to the above any context.
c. Otherwise it is either useless or reflects or presume personal gains of Secretary – Mr. H P Pal.