S.U. Kamdar, J.

1. 1. These two writ petitions are raising substantially a similar of law in so far as the audit work undertaken by the Chartered Accountants of the Co-operative Societies is concerned, and since the question of law raised is similar in both the petitions, we propose to dispose off both the petitions by our common judgment.

2. 2. Whilst in Writ Petition No. 2632 of 1996, the circular dated 6.3.1996 is challenged, in other Writ Petition being Writ Petition No. 8812 of 2003 challenge is to the circular dated 4.6.01992. Both these circulars are issued by the Commissioner for Co-operation, Pune. However, legal challenge to both these circulars are substantially identical. The material facts in the present petitions briefly stated are as under:-

3. 3. Writ Petition No. 2632 of 1996 has been filed by an association (Regd.) claiming to be the association of

Chartered Accountants and Certified Auditors. The members of the petitioners association are engaged in carrying out auditing of cooperative societies. According to the petitioner, their Association has more than 225 members from all over Maharashtra State. The petitioner in the present case earlier filed a writ