If residence society has not registered under co-operative housing society and recruited committee and chief person to develope the society in the situation at when builder has not handover the rights of society either nagarpalika Or the chief person of society.The chief of society has collected Rs.15,000/- for society development charge and do not pay any income tax to government so the following situation is legal as per society law?What is the laws of society to handle it? What are the sections of laws to apply in this situation.

In India, Co-operative Housing Societies are governed by the respective State Cooperative Societies Acts and Rules as well as the Multi-State Cooperative Societies Act, 2002. It is mandatory for a housing society to be registered under the Cooperative Housing Society Act in the concerned state to function legally as a cooperative society.

If a residence society has not registered under the Cooperative Housing Society Act and is collecting money from its members for society development without legal authorization, it could lead to legal issues. The chief person of such a society cannot collect charges without proper authority as per the law.

Here are the potential legal issues and laws that may apply in this situation:

1. **Unregistered Society**: Since the society is not registered under the Cooperative Housing Society Act, it may be deemed illegal. The chief person has no legal authority to collect charges or act on behalf of the society without proper registration.

2. **Misappropriation of Funds**: If the chief person is collecting money from the members without authorization and not paying income tax on the collected amount, it may amount to misappropriation of funds and tax evasion.

Relevant sections that may apply in this situation can include but are not limited to:

1. **Indian Penal Code (IPC)**:
- Section 403 - Dishonest misappropriation of property.
- Section 406 - Criminal breach of trust.
- Section 420 - Cheating.

2. **Cooperative Housing Society Laws**:
- The respective State Cooperative Societies Act and Rules would have provisions for the registration and functioning of Cooperative Housing Societies.

3. **Income Tax Laws**:
- The Income Tax Act, 1961 would govern the tax liabilities of individuals and organizations.

In this situation, the members of the society should take immediate action to rectify the illegalities and safeguard their interests. They can consider the following steps:

1. **Register the Society**: The society should immediately apply for registration under the respective State Cooperative Societies Act to operate legally.

2. **Audit**: Conduct a financial audit of the collected funds to ensure transparency and accountability.

3. **Legal Action**: Members can file a complaint with the Registrar of Cooperative Societies or local authorities to take action against the illegal collection of funds.

It is advisable to consult with a legal professional specializing in cooperative housing society laws to address the specific legal requirements and implications of the situation.