The main legal point established is that all grounds urged by a party should be considered by the court, and if not considered, the order may be set aside for fresh consideration.

JUDGMENT

V. Kameswar Rao (Oral)

1. This petition has been primarily filed with the following prayers:

"(i) Issue a Writ/Order or Direction in the nature of Certiorari or any other appropriate Writ/Order or Direction for Quashing/Setting aside the Order dated 04.06.2012 as passed by The Registrar Cooperative Societies in Case No. RCS/023/08/CND: and

(ii) Issue a Writ/Order or Direction in the nature of Certiorari or any other appropriate Writ/Order or Direction for Quashing/Setting aside the Order dated 06.09.2016 as passed by The Court of Financial Commissioner in Case No. 288/2012."

2. The learned Financial Commissioner has in his order dated September 06, 2016, stated as under:

"5. RCS in impugned order dated 04.06.2012 directed the society to transfer the membership of Late Shri Ram Singh Yadav to its legal heir as the society failed to justify the amount received from Late Shri Ram Singh Yadav as a loan. Before this Court petitioner society again tried to prove that the sum received from Late Shri Ram Singh Yadav was not for membership fee, cost of land or construction money but was a loan to the society. Society contended that R-2 and R-3 do not have any documentary evidence in support of membership of the society such as receipt of payment on account of admission fee, or share money or share certificate etc. But on its end society failed to produce any document regarding reason for taking loan from Late Shri Ram Singh Yadav, resolution for accepting the loan, loan agreement or interest paid/due on the loan amount. Moreover receipt No.1368 and 1511 dated 06.01.2001 and 27.05.2002 respectively issued by the society for receiving the amount as Land Money Deposit, not for the amount received as loan to society.

6. Considering the above facts, I do not find any reason, to interfere with the impugned order dated 04.06.2012. Accordingly, the revision petition is dismissed as devoid of any merit. No order to cost."

3. Mr. Rakesh Munjal, learned Senior counsel appearing for the petitioner Society, has referred to Page No. 81 of the paper-book which is a revision petition, filed by the Society before the Financial Commissioner, more specifically, grounds `B. and `D', which read as under:

"B. Because the Registrar has miserably failed to exercise the jurisdiction vested in it. It is settled law that as and when any person is enrolled as member of the society it is to be seen as to whether that particular time:

(i) Whether there was any vacancy in the society and whether the procedure prescribed under Rule 24 of the DCS Rules, 1973 had been followed?

(ii) Whether any application has been moved for enrollment by such person?

(iii) Whether the procedure prescribed under rule 30 of the DCS Rules has been followed?

(iv) Whether the procedure prescribed under rule 30 of the DCS Rules has been followed?

(v) Whether any communication was made by the society to the concerned person conveying him with regard to acceptance of his application for enrollment as member of the society?

(vi) Whether the society had ever demanded any money including any share money and admission fee?

(vii) Whether the concerned person i.e. Late Shri Ram Singh Yadav paid any amount towards admission fee and share money?

(viii) Whether the said Shri Ram Singh Yadav had annexed any receipt or receipt towards admission fee or any other amount?

In the instant case, the applicants/respondent no.2 8,3 have failed to produce any receipts of any payment on account of admission fee and share money and therefore, it cannot be held that Shri Ram Singh Yadav have ever been enrolled as Member of the society.

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D. Because the Registrar - Respondent No.1 wrongly exercised the jurisdiction to entertain the application Annexure-P/2 as the same has already become time barred as per provision provided under Rule 30 (7) of DCS Rules, 2007. Even no application for condonation of delay has been moved."

4. According to him, learned Financial Commissioner, except stating that Society has failed t