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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
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 for Cooperation, Government of Maharashtra, in Revision Application No. 629 of 2024, purportedly in exercise of powers under Section 154 of the Maharashtra Cooperative Societies Act, 1960. By the said order, the revisional authority allowed the revision application and set aside the order dated 12 September 2024 passed by the Additional Registrar, whereby an inquiry under Section 88 of the Act had been directed. The revisional authority further annulled the Special Report dated 14 August 2024 submitted by the Statutory Auditor. The petitioner asserts that the impugned order is illegal and without jurisdiction, inasmuch as it brings to a halt a statutory inquiry concerning serious allegations of financial irregularities and misappropriation attributed to respondent Nos. 6 to 18.
2. The material facts, in brief, are that respondent Nos. 6 to 18, during their tenure as members of the managing committee of the petitioner society, are alleged to have committed several unauthorized and unlawful acts. These transactions were reflected in the ba
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.
Costs for inquiries must be assigned based on final adjudications; imposing costs on those exonerated lacks legal justification and contradicts fair process principles.
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