A. GOPAL REDDY, J.

( 1 ) THE facts relevant for the decision of this writ petition are in a short compass.

( 2 ) THE petitioner while working as Assistant Secretary, Pulikundaram PACS, the Senior Inspector of Audit, Puttur has conducted final audit of Pulikundaram PACS of Pitchatoor branch for the years 1992-93; 1993-94 and 1994-95 and submitted a special report alleging misappropriation of funds by the Secretary and the Ex-President of the Society. On receipt of the said report the District Co-operative Officer -R3 authorised the Extention Officer (Rural Development), Pitchatoor to conduct inspection under Section 52 of the A. P. Co-operative Societies Act, 1964 (Act 7/64), who is turn after inspection submitted his report stating that the petitioner has misappropriated an amount of Rs. 2,12,178. 96 ps. and thereby caused loss to the Society -1. By decreasing the cash balance; 2. Amounts collected and not remitted to the Society and 3. Created unnecessary advances, falsification of records etc. , and recommended for talking civil and criminal action by detailing the misappropriation. He also fixed the responsibility on T. Veeraraghavulu, Secretary for Rs. 73,786. 50 ps. and N. Man

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