Co·operative Institutions constitute a special type of associations formed for the economic well-being of the constituent members and as such they bear considerable affinity to the Companies registered under the Indian Companies Act. A close comparison between the relevant sections of the two Acts dealing with the same topics is, therefore, extremely illuminating with a ,view -to understand the real purport of the Co-operative Act, and Mr. Gupte, thertlfore, has'wisely given an elaborate comparison of the provisions made in the two Acts relating to cognate subjects. Similariy, he has clearly brought out the characteristic distinctions which differentiate the Co-operative organisations from ordinary commercial or joint stock companies.