F. I. REBELLO, J.

( 1 ) PETITIONER No. 1 is a co-operative society operating in Katol Tahsil. Registrar of Co-operative Societies has the right to audit the accounts of the petitioner society every year. Petitioners are bound by provisions of the Maharashtra Co-operative Societies Act, 1960 and Rules framed thereunder (which hereinafter shall be referred to as the Act and the rules ). Section 90 of the Act provides for constitution of federal authority to supervise the working of the society and the State Government can direct the societies to pay such sum every year as would be fixed by the Registrar, towards the recoupment of expenditure of supervision. Under section 155 of the Act some of the dues from societies are recoverable as arrears of Land Revenue. The petitioners by this petition are challenging the action of the respondents in levying and collecting Audit Fee and Supervision Fee from petitioner No. 1 - society.

( 2 ) IT is the case of the petitioners that respondent No. 2 is levying fees towards Audit Charges under Rule 74 of the Rules framed under the Act. Section 165 of the Act confers power on the State Government to make Rules. It is set out that a perusal o