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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
SANDEEP V. MARNE, J
Sayajirao Narayan Takwane – Appellant
Versus
Divisional Joint Registrar, Co-operative Societies – Respondent
JUDGMENT :
[SANDEEP V. MARNE, J.]
1) Chapter VIII of the Maharashtra Co-operative Societies Act, 1960 (the Act) contains elaborate provisions for audit, inquiry, inspection and supervision of accounts of cooperative societies. Sections 81 of the Act provides for conduct of audit, test audit, re-audit, etc and also for submission of specific report for lodging of FIR and special report for conduct of inquiry into working and financial conditions of the society. Various types of reports submitted by the auditor are then subjected to elaborate process by the Registrar and such actions of the Registrar ultimately govern the rights and liabilities of the affected parties. Issues have repeatedly cropped up before this Court about the nature of orders passed by the Registrar directing conduct of test audit or re-audit as well as about mere findings in audit report assuming characteristics of a ‘decision’ or not. The law on the subject has sufficiently evolved.
2) While the short issue arising for consideration in the present case about maintainability of revision under Section 154 of the Act against mere findings in the report of re-audit is squarely covered by various judgments of this Cour
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.
Special Report under Section 81(5B) and order directing Section 88 inquiry are preliminary administrative steps, not orders/decisions affecting rights, hence not amenable to revision under Section 15....
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.
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 ....
The Registrar has the discretion to order an inquiry into the affairs of a society based on a complaint by a non-member, as per the provisions of the Maharashtra Cooperative Societies Act 1960.
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 upheld that a member requesting a re-audit must bear the associated fees, affirming the society's autonomy and the validity of the Circular limiting re-audit to five years.
Ex parte Order - Review of order of appellate authority - Power under Section 152 of Code are neither to be equated with power of review nor can be said to be akin to review or even said to clothe th....
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