Point of Law: As per Section 55-A of the Act the President and Secretary are having responsibility for the true and genuineness of the entries made in the account books of the society. When misappropriation was identified and both President and Secretary denied their liability and responsibility for causing loss to the funds of the society, then depending upon the responsibility created Under Section 55-A of the Act, liability could be fixed, but when the Ex-Secretary admitted that he committed misappropriation, then no liability could be fixed and the st respondent ought to have fixed liability on the Ex-Secretary

JUDGMENT :

C. PRAVEEN KUMAR, J.

1. As both these appeals are interconnected, they are disposed of by this common order.

2. Heard Sri R.N.Hemendranath Reddy, counsel for the appellant in both the appeals; Government Pleader for Cooperation for Respondents 1 to 3 in W.A.No.1530 of 2018 and Respondent Nos. 2 to 4 in W.A.No.1762 of 2018; and Sri Ganta Prasad, counsel for respondent No.4 in W.A.No.1530 of 2018 and respondent No.1 in W.A.No.1762 of 2018 and perused the record.

3. The appellant herein filed the Writ Petition No.15001 of 2017 seeking issuance of writ of certiorari, calling for records in O.A.No.44 of 2016 on the file of the A.P. Co-operative Tribunal at Vijayawada and to set aside the order, dated 30.03.2017, passed in the said O.A.

4. Writ Petition No.11838 of 2018 was filed by the 4th respondent in W.A. No.1530 of 2018 (1st respondent in W.A.No.1762 of 2018) seeking issuance of writ of certiorari, calling for records relating to order, dated 21.03.2018, passed in M.P.No.96 of 2017 in O.A.No.44 of 2016 on the file of the A.P. Cooperative Tribunal at Vijayawada and quash the same.

5. In order to decide the issue raised, it would be appropriate to refer to few facts which lead to filing of these two appeals. The appellant in both the appeals and the writ petitioner in Writ Petition No.15001 of 2017 is Nidamanuru Primary Agricultural Cooperative Credit Society Limited (for short, ‘the society’) which is a primary agricultural society registered under Andhra Pradesh Cooperative Societies Act, 1964 (for short, ‘the Act’). The 4th respondent in W.A. No.1530 of 2018 (1st respondent in W.A.No.1762 of 2018) and petitioner in W.P.No.11838 of 2018, was the President of the society from 1993 to 1996 and from 1999-2001. An enquiry under Section 51 of the Act was ordered against respondent Nos.4 to 6 in W.A.No.1530 of 2018 (Respondent Nos.1, 5 & 6 in W.A.No.1762 of 2018) i.e., Parimi Ramesh, Tupakula Apparao and K.Hanumantha Rao, on 28.09.2001 by the then Joint Registrar of Cooperative Societies, Krishna District. After a thorough enquiry, a report was submitted holding that several irregularities were committed in disbursement of loans and an amount of Rs.47 lakhs was said to have been misappropriated. Basing on the said report, surcharge proceedings were initiated under Section 60 of the Act. By proceedings dated 07.03.2002, the 3rd respondent in W.A.No.1530 of 2018 (4th respondent in W.A.No.1762 of 2018) i.e., Deputy Registrar of Cooperative Societies, passed an order fixing the culpability on the 4th respondent in W.A. No.1530 of 2018 (1st respondent in W.A.No.1762 of 2018) and respondent Nos.5 & 6 in writ appeals, jointly and severally. Challenging the said order, the 4th respondent in W.A.No.1530 of 2018 (1st respondent in W.A.No.1762 of 2018) preferred an appeal in O.A.No.130 of 2002 before the Andhra Pradesh Cooperative Tribunal under Section 76 of the Act, which was rejected on 03.04.2004. Thereafter, he preferred W.P.No.9799 of 2004 before this Court, wherein this Hon’ble Court, by its order, dated 05.11.2015, set aside the surcharge proceedings, dated 07.03.2002, issued by the 3rd respondent in W.A.No.1530 of 2018 (4th respondent in W.A.No.1762 of 2018) i.e., Deputy Registrar of Cooperative Societies, and remanded the matter for de novo enquiry. While remanding the matter, it was made clear that the Respondent – Ex-President shall not alienate or create any charge over the properties, which are subject matter of attachments till completion of denovoenquiry by the Deputy Registrar.

6. Pursuant thereto, the Deputy Registrar conducted a fresh enquiry under Section 60 of the Act and passed an order on 16.04.2016, fixing liability on the Respondent – Ex-President to an extent of Rs.16,08,438/-and on Ex-Secretary and others for a sum of Rs.42,34,266.70 ps. and consequently directed recovery of the said amount from Respondent – Ex-President and others along with interest at 18% per annum from the date of occurrence of fraud till the