On or before prescribed date, a general statement should be sent to Registrar. According to Industrial Relations Act, following points are important for explanation of this statement:
(1) Auditing in prescribed manner
(2) All receipts & expenditures
(3) Assets & liabilities
(4) What are also sent with general statement
(5) Name of federation
(6) Auditing of return
(7) Certificate of acceptance
(8) Incorrect statement of expenditure
(1) Auditing In Prescribed Manner
Such statement should be audited in prescribed manner.
(2) All Receipts & Expenditures
Such statement should be of all receipts and expenditure of every registered trade union during that year, which ends on the 31st day of December.
(3) Assets & Liabilities
Such statement should be of those assets and liabilities of trade union, which exist on such 31st day of December.
(4) What Are Also Sent With General Statement
Followings are sent also with this general statement:
(i) Statement to show all changes of officers
(ii) Statement of total paid membership
(iii) Copy of constitution of trade union
(i) Statement To Show All Changes Of Officers
Together with this general statement, there shall be sent to Registrar a statement, which shows all those changes of officers, which have been made by trade union during year to which ‘his general statement refers.
(ii) Statement Of Total Paid Membership
Together with this general statement there shall be sent to Registrar a statement, which shows statement of total paid membership.
(iii) Copy Of Constitution Of Trade Union
Together with this general statement there shall be sent to Registrar a copy of that constitution of trade union, which has been corrected up to date of dispatch.
(5) Name Of Federation
If registered trade union is member of a federation, name of federation should be given in this annual statement.
(6) Auditing Of Return
Registrar is to audit return.
(7) Certificate Of Acceptance
Registrar is to issue a certificate of acceptance.
(8) Incorrect Statement Of Expenditure
If statement of expenditure is found incorrect, Registrar is to submit a complaint before Commission for initiation of cancellation proceedings of trade union.