ORDER :

1. The petitioner is a Co-operative Bank established by the employees of the Accountant General's Office and the Bank is registered under the Karnataka Co-operative Societies Act, 1959 (for short 'the Act of 1959').

2. The petitioner is assailing clause No.v of Annexure E, the Circular dated 18.10.2019 issued by respondent No.3-the Controller and Auditor General of India and the order dated 29.01.2020 marked at Annexure-F, order dated 30.01.2020 marked at Annexure-G, order dated 06.02.2020 marked at Annexure-H and order dated 06.02.2020 marked at Annexure-J which have been issued pursuant to impugned clause No.v referred to above.

3. The impugned clause No.v in Annexure-E reads as under :

"No recovery (neither subscription nor any other liability) will be allowed by the DDOs in respect of dues of Co-operative Housing Societies and Co-operative Banks".

(DDO- is the abbreviation for Drawing and Disbursing Officer)

4. The impugned clause No.v issued by the 3rd respondent, prohibited the salary drawing and disbursing officers from deducting the amount due to the co-operative Bank, from the salary of the employee even if the employee is consenting for such deduction.

5. The petitioner