( 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