Section 35: Annual returns.

(1)
Every registered body shall send to the Registrar before 1st June in each year an annual return in the prescribed form which shall be made out to such date as may be prescribed and shall be certified as correct by the duly appointed auditor.
[1989 No. 25.]
(2) Every annual return prepared under this section in respect of a registered body shall include-
(a) full particulars of the assets and liabilities of the body at the date to which the return is made out;
(b) full particulars of the receipts and expenditure of the body during the year ending with that date;
(c) the prescribed particulars of the members of the body at that date, and of any changes therein which occurred during the year ending with that date;
(d) in the case of a trade union, evidence that the payment referred to in section 17 of this Act has been made; and
(e)
such other particulars as may be prescribed, and shall show separately the amount expended by the body during that year on each of its various purposes.
(3) Every annual return sent to the Registrar under this section by a registered body shall be accompanied by-
(a) a copy of the rules of the body as in force on the date to which the return is made out; and
(b) a copy of all alterations of the rules of the body, and all new rules thereof, adopted during the year ending with that date, showing in respect of each alteration or new rule the date on which it was adopted, whether or not it has been registered and, if so, the date on which it came or will come into force; and
(c) a complete list of the officials of the body at the date to which the return is made out, and a list of all changes in the officials of the body which occurred during the year ending with that date, showing the date of each such change.
(4) A registered body shall, on being so requested by any member thereof, deliver or send to him free of charge a copy of the latest annual return sent by it to the Registrar under this section.
(5) If a registered body fails to comply with any of the requirements of subsection (1) to (3) of this section, the body and every official thereof shall be guilty of an offence against this Act.
(6) If a registered body fails to comply with subsection (4) of this section, the body and every official thereof who knowingly caused or permitted the failure shall be liable on summary conviction to a fine of N 10 for each offence.