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SHARMILA U. DESHMUKH
Daulatrao Shankarrao Thakare – Appellant
Versus
Divisional Joint Registrar Co-operative Societies, Nashik Division, Nashik – Respondent
JUDGMENT :
(Sharmila U. Deshmukh, J.) :
1. Rule. Rule made returnable forthwith and heard finally with consent of the parties.
2. By this Petition, the challenge is to the order dated 27th January, 2023 passed by the Divisional Joint Registrar rejecting the Revision Application as not maintainable by holding that the auditor’s report under Section 81(1)(a) of The Maharashtra Co-operative Societies Act, 1960 (MCS Act) is not a decision or order and thus, revision under Section 154 of MCS Act is not maintainable.
3. The only issue arising for consideration is whether the Auditor’s report under Section 81 of MCS Act is revisable under Section 154 of MCS Act.
4. The facts required to be exposited is that vide order dated 31st March, 2022 passed under Section 102(2) of MCS Act, the District Deputy Registrar passed an interim order of liquidation and liquidator came to be appointed on Janta Nagari Sahakari Pathsanstha Ltd. (Panthsanstha). By order dated 6th May, 2022 the District Deputy Registrar appointed Respondent No. 2 auditor to conduct audit of the Patsanstha for the years 2019-2020 to 2021-2022 under Section 81(1) (a) of MCS Act as it was held that despite communications, the Pathsan
The auditor's report is deemed a decision under the MCS Act, allowing for revision, highlighting the importance of procedural fairness in addressing financial irregularities.
Findings in re-audit reports under the Maharashtra Co-operative Societies Act do not constitute a 'decision' or 'order' and are not subject to revision under Section 154.
The main legal point established in the judgment is the distinction between proceedings for condonation of delay and the entertainment of the revision itself under section 154(2-A) of the MCS Act.
The court clarified the scope of proceedings under Section 82 of the Co-operative Societies Act and emphasized that the proceedings under Section 82 and the proceedings before the Labour Court are en....
The court established that under the amended Sec. 154 of the Maharashtra Co-operative Societies Act, 1960, a second revision application is not maintainable once a revision has been exercised, emphas....
The impugned order granting 15 days to submit rectification of defects was not violative of Section 82, and an opportunity of rectification under Section 82 is not a condition precedent for ordering ....
A revision petition under Section 87 of the Kerala Co-operative Societies Act is not maintainable against an enquiry report under Section 65, as such reports do not constitute decisions or orders.
The court established that under the MCS Act, the issuance of recovery certificates involves a summary inquiry focused on the quantification of arrears, and that disputes requiring evidence must be a....
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