( 1 ) HEARD the learned Counsel for the petitioner and the learned Government pleader appearing for Respondents 1 and 2.

( 2 ) THE short question that arises for consideration in this writ petition is whether against the order passed by the deputy Registrar, Divisional Co-operative officer, in an interlocutory application pending surcharge proceedings under Section 60 of the Andhra Pradesh Co-operative Societies act 1964 (for short "the Act ), an appeal is maintainable under Section 76 of the Act.

( 3 ) THE facts, which are not in dispute, are as follows: an inquiry under Section 51 of the Act was conducted into the affairs of the petitioner society and on the basis of the inquiry report, the Divisional Co-operative officer, Secunderabad Division passed an order under Section 60 (1) of the Act for recovery of amounts from the Ex-Managing committee of the society, vide proceedings dated 25-9-2002. However, on appeal, the said order was set-aside by the Co-operative tribunal and the matter was remanded for consideration afresh. Thereafter, a show- cause notice was issued to the members of the Ex-Managing Committee of the society, calling upon them to submit their explana