( 1 ) RULE. RULE made returnable forthwith by consent of the parties.

( 2 ) HEARD Mr. S. Paliwal, learned counsel for the petitioner and Mr. Dhote, learned AGP, for Respondent Nos. l and 2.

( 3 ) IN the present writ petition, direction is sought against the Collector to render the account of expenses of the election of Managing Committee held in the month of february, 2004 and the result was declared on 6th February, 2004, as per the scheme of section 144-D (3) of Chapter-XI-A of maharashtra Co-operative Societies Act, 1960. The another direction is sought against the respondent No. 1-Collector for performance of statutory duty stipulated under Section 144 y (2) of the Act.

( 4 ) MR. Paliwal, the learned counsel for the petitioner, has submitted that the election of the Managing Committee of the petitioner Society was held in the month of february, 2004 and the result was declared on 6-2-2004. However, inspite of lapse of six months from the date of election, the Collector failed to render the account of expenses incurred in connection with the election to the society, which is the requirement of Clause (3) of Section 144-B of the Act and therefore, appropriate direction in this regard may be given. Learned counsel for the petitioner further contended that Respondent No. l though requested by the petitioner-Society to give date for holding the election meeting of office bearer/officers of the Society, since the meeting is required to be presided over by respondent No. l-Collector as per provisions of Section 144-Y of the Act, however, the collector is not responding to the request made by the petitioner and therefore, appropriate direction in this regard may also be given.

( 5 ) MR. Dhote, learned AGP, for respondent Nos. l and 2, has submitted that the Respondent No. l issued communication dated 28-12-2004 to the petitioner-Society and showed his willingness to render the account of election expenses as required under the provisions of Section 144-D (3) of the Act within a period of six months from the date of compliance of the demand made by the respondent No. l under Section 144-D (2) of the Act. It is contended that the election in question which was held in the month of february, 2004, the total expenditure incurred comes to Rs.-4,964/ -. The petitioner had deposited only Rs. 25,000/- with the respondent No. l towards the election expenses. Since there is a short fall of rs. 49,964/-, the demand is made by respondent No. l to the petitioner-society to make payment of the said balance amount to the Respondent No. l forthwith. However, the petitioner-society failed to make the payment and therefore, the grievance made by the petitioner-society in this regard is unjustified. Mr. Dhote further contended that since the petitioner-society has not paid the above referred balance amount, the Respondent No. 1 has not taken any step as per provisions of section 144-Y (2) of the Act.

( 6 ) I have considered the contention canvassed by the respective counsel. Perused the relevant provisions of Co-operative societies Act. So far as Section 144-D (3) is concerned, it contemplates that the Collector shall maintain an account of the expenses incurred in connection with the election and within six months from the declaration of results of the election, render the same to the society concerned, and shall refund to the society the balance, if any, remaining unspent. The Section further contemplates that, if the expenditure exceeds the amount of deposit, the collector shall call upon the society to pay the excess amount as specified by him within eight days from the receipt of the direction from him, and the society shall comply with such direction.

( 7 ) THE plain reading of the above referred Section makes it evident that after the electron is held and result is declared, there is a statutory duty cast upon the Collector to give the account of expenses incurred in connection with the election to the concerned co-operative society, and if t

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