JUDGMENT :

1. Heard learned advocate Mr. Saurabh G. Amin for petitioners in Special Civil Application No. 7842 of 2008, learned Assistant Government Pleader Mr. Dhawan Jayswal for respondent Nos.1 & 2-State, learned advocate Mr. V.C.Vaghela for respondent No.3, learned advocate Mr. Manav Mehta for the petitioner of Special Civil Application No. 7892 of 2008 and learned advocate Mr. P.S. Champaneri for the petitioners of Special Civil Application No. 7870 of 2008, 9382 of 2008 and 9383 of 2008.

2. By these petitions, the petitioners have prayed for quashing and setting aside the judgment and order dated 16.05.2008 passed by the Gujarat State Cooperative Tribunal (For short “the Tribunal”) confirming the order dated 28.06.2004 passed by respondent no.2 inquiry officer under section 93 of the Gujarat Cooperative Societies Act, 1961 (For short “the Act, 1961”).

3. Section 93 of the Act, 1961 reads as under :

“93. Power of Registrar to assess damages against delinquent, promoters, etc. (1) "Where, in the course of or as a result of an audit under section 84, or an inspection under sub-s