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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
AMIT BORKAR
Shivkrupa Sahakari Patpedhi Limited – Appellant
Versus
State of Maharashtra, Through the Secretary, Department of Cooperation, Marketing and Textiles – Respondent
| Table of Content |
|---|
| 1. financial irregularities alleged against former committee; inquiry initiated. (Para 1 , 2 , 3 , 4 , 5 , 6) |
| 2. inquiry order and special report not revisable under section 154. (Para 7 , 8 , 9 , 10 , 11 , 12) |
| 3. special report violates natural justice; quasi-judicial and revisable. (Para 13 , 14 , 15 , 16 , 17 , 18) |
| 4. audit under section 81 is preliminary financial scrutiny. (Para 19 , 20 , 21 , 22) |
| 5. special report under 81(5b) alerts; not adjudicatory. (Para 23 , 24 , 25 , 26 , 27 , 28) |
| 6. audit findings preliminary; distinct from adjudication. (Para 29 , 30 , 31 , 32 , 33) |
| 7. section 154 revision for orders affecting rights. (Para 34 , 35 , 36 , 37 , 38 , 39) |
| 8. harmonious reading: audit triggers, inquiry determines liability. (Para 40 , 41 , 42) |
| 9. revisional authority exceeded jurisdiction on preparatory steps. (Para 43 , 44 , 45 , 46 , 47 , 48 , 49 , 50) |
| 10. daulatrao distinguished; special report not decision. (Para 51 , 52 , 53) |
| 11. impugned order quashed; restore section 88 inquiry. (Para 54 , 55 , 56 , 57 , 58 , 59) |
JUDGMENT :
AMIT BORKAR, J.
1. By the present writ petition, the petitioner challenges the order dated 17 December 2025 passed by the Hon’ble Minister f
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....
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 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 auditor's report is deemed a decision under the MCS Act, allowing for revision, highlighting the importance of procedural fairness in addressing financial irregularities.
An officer's authority ceases upon replacement; thus, a report submitted by a replaced officer is void regardless of their knowledge of the replacement.
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