P. RAMAKRISHNAM RAJU, J.

( 1 ) ). THE Civil Revision Petition is posted before us on a reference made by the learned single Judge for an authoritative pronouncement on the point :"whether Section 60 contemplates a detailed enquiry into the truth or otherwise of the alleged acts of misfeasance and willing negligence committed by the delinquent person before the Dy. Registrar passes an order of Surcharge; or whether a valid surcharge order can be passed without conducting any such detailed enquiry, but on a consideration of the audit report or inspection report submitted in pursuance of the earlier audit or inspection of the accounts or records of the concerned society and after giving an opportunity to the delinquent person to explain his conduct. "

( 2 ) ). The Civil Revision Petition is directed against an order of the Appellate tribunal under the A. P. Co-operative Societies Act, 1964-cum-District Munsif passed in C. M. A. No. 1 of 1990.

( 3 ) THE petitioner is the Ex-President; while Pydi Rama Rao is the Ex- secretary of Dhariwada Primary Agricultural Co-operative Society. During the course of inspection, under Section 52 of the Co-operative Societies Act - hereinafter called " t

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