A.
Dear client,
In your case, the stand taken by the association is not entirely correct in law. Even though the West Bengal Apartment Ownership framework (including bye-laws) may specifically mandate presentation of audited accounts at the AGM, it does not mean that members have no right to inspect financial records during the year. Under general principles governing associations and cooperative-style bodies, as well as the spirit of transparency embedded in the West Bengal Apartment Ownership Act, 1972, members (being owners and contributors) have a legitimate right to seek information about income and expenditure, especially when it concerns maintenance funds and common expenses. Denying access altogether can be seen as arbitrary, lacking transparency, and against principles of natural justice.
The practical remedy is that you and other members should first make a written representation to the association requesting inspection of books of accounts (not necessarily audited statements, but at least current income–expenditure records, vouchers, and bank summaries), citing your status as members and contributors; if the association still refuses, you may escalate the matter by approaching the Registrar or competent authority dealing with apartment associations in West Bengal, or by issuing a legal notice demanding transparency and accountability. In appropriate cases, you can also approach the civil court seeking directions for inspection of records and proper management, especially if there are apprehensions of financial irregularities, as courts generally uphold the right of members to access basic financial information of such bodies.
Take a help of an advocate
Posted On 11-Apr-2026
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