S.V. Gangapurwala, J.

1. The present Letters Patent Appeal is directed against the judgment and order dated 23/26.7.2004, passed by the learned single Judge of this Court in Writ Petition No.1143/2004. The learned single Judge dismissed the Writ Petition filed by the petitioners, challenging the order dated 6.10.2003, passed by the Commissioner of Sugar, directing fresh inquiry U/s 88 of the Maharashtra Co-operative Societies Act, 1960, (hereinafter referred to as MCS Act), so also the order of the State Government dismissing the Revision under order dated 29.12.2003.

2. Mr.Dhorde, learned Senior advocate for the appellants submits :

(a) Powers U/s 88 of the MCS Act, 1960 exercised by the Registrar/Commissioner are quasi judicial in nature. Rule 72 of the MCS Rules, 1961 lays down complete scheme as to how the proceedings U/s 88 are to be conducted. The evidence is led, final arguments are heard and thereafter the order is passed. When quasi judicial powers are delegated to the authorised Officer/delegate then the order passed by the authorised Officer/delegate can not be reviewed/revised by the delegating authority. Learned Senior advocate relies on following judgments:

(i) "R