( 1 ) THE appellant in this group of three appeals has invoked the aids of the provisions of Section 96 of the Civil Procedure Code (`code for short hereinafter ).

( 2 ) SINCE a group of these three appeals arise out of a common judgment and raise identical questions with the consent of the learned Counsels for the parties they are being disposed of by this common judgment.

( 3 ) THE sole question which is posed for consideration before this Court in this group of three appeals is: Whether an act of taking deposits by a co-operative society would be an act of business of the defendant-co-operative society and if yes whether a notice under Section 167 of the Gujarat Co-operative Societies Act (`act for short hereinafter) is mandatory ?

( 4 ) IN order to appreciate the sole question raised before this Court in these three appeal material facts may be stated shortly at the outset.

( 5 ) THE appellant in all these three appeals is original defendant No. 1 against whom respondents No. 1 in all these appeals who are the original plaintiffs had filed suits for the recovery of different amounts. Respondent No. 2 in all these appeals is the original defendant No. 2 in all the suits who was an Administrator of appellant co-operative society. The plaintiffs who are the daughters of Maganbhai Karsanbhai Patel who instituted three different suits. Since the plaintiffs were minor daughters of said Maganbhai he had filed three suits as guardian of minors. The suits were filed against the appellant original defendant No. 1 co-operative society and respondent No. 2 an adminstrator of the society. The parties are therefore hereinafter referred to as original plaintiff original defendent No. 1 and original defendant No. 2 for the sake of convenience and brevity.

( 6 ) THE plaintiffs filed three different suits on the same day i. e. on 2-3-1971 against original defendant No. 1 Shankarbaug Co-operative Housing Society Limited (`society for short hereinafter) and also defendant No. 2 who was an administrator of the society at the relevant point of time. The other relevant facts leading to the rise of the present three appeals may be stated and tabulated as follows : -- F. A. No. Appeal Plaintiff Amount of suit arising claim out of the Spl. C. S. No. 462 29 Minor Rs. 20 0 by Sarojben way of by her principal next friend amount Rs. Maganbhai 1200 interest Karsanbhai Total Rs. 21 200 Trial Court decreed full amount with interest @ 6% p. a. on principal amount of Rs. 20 0 with costs. 463 30 Minor Rs. 13 0 by Kapilaben- way of prin- by her next cipal amount friend Maganbhai Rs. Karsanbhai 2860/- interest. Total Rs. 15860 Trial Court decreed full amount with interest 6 p. a. on principal amount of Rs. 13 0 with costs. 1099 Reg. C. S. Minor Rs. 6 0 by No. 252/71 Chandra- way of princi- kantaben pal amount by her next Rs. 845. 00 friend interest. Total Maganbhai Rs. 6845. 00 Karsanbhai Trial Court decreed full amount with interest @ 6% p. a. on princi- pal amount of Rs. 6 0 with costs.

( 7 ) AS per the case of the plaintiffs the deposit of Rs. 20 0 was made by each plaintiff with the defendant-society and the defendant-society had to pay interest at the rate of 6. 5% on the said amount of deposits. Each plaintiff had deposited amount of Rs. 20 0 with the defendant-society. The defendant-society had paid certain amounts to the plaintiff by way of interest and certain amount towards the principal amount of deposits. Since the defendant-society failed to repay full amount father of all the three minor plaintiffs served the defendant-society with a notice. Notice was not replied or complied with. Therefore minor plaintiffs who are the daughters of Maganbhai Karsanbhai Patel filed three suits through their guardian and father on 2-3- 1971 as stated in the above table.

( 8 ) DEFENDANT No. 1-society appeared and filed written statement and inter alia contended that it is a registered society and therefore suit ag