JUDGMENT :

BHARGAV D. KARIA, J.

1. Heard learned advocate Mr. Dipen Desai for the petitioners and learned Assistant Government Pleader Mr. Aayan Patel for the respondents.

2. Rule, returnable forthwith. Learned Assistant Government Pleader Mr. Aayan Patel waives service of notice of rule for the respondents.

3. By these petitions, the petitioners have challenged the notice dated 08.04.2022 as well as communication/order dated 11.05.2022 passed by the respondent No. 1-Joint Registrar and Special Auditor whereby the petitioners are directed to deposit additional audit fees of Rs. 81,000/- in each of the petition with interest at the rate of 12% and further audit work given to the petitioners of the other Societies was cancelled as the petitioners did not deposit the amount as directed.

4. As the facts arising in all the three petitions are similar, the same were heard analogously and are being disposed of by this common judgment and order.

4.1. The petitioners are the panel auditors of Co-operation Department. After retirement, the petitioners were appointed as panel auditors by the Registrar, Co-operative Societies, Gujarat State by notification dated 21.05.2020.

4.2. Rule 38A of the Gujarat Cooperative Societies Rules, 1965 (for short ‘the Rules’) provides that scale of audit fees payable by the society shall be as specified in Schedule-A appended to the Rules. The Schedule-A of the Rules provides for different audit fees for different kind of societies. However, the respondents have adopted audit fees prescribed by the notification dated 06.07.1982.

4.3. On 08.03.2016, the respondent No. 1 allotted audit of the co-operative society to the petitioners for audit of the year 2015-2016. Petitioner of Special Civil Application No. 9427 of 2022 namely, Keshabhai Parthibhai Gol carried out the audit of Palanpur Taluka Prathmik Shikshakoni Dhiran Ane Sahakari Mandali Limited and proposed to initiate action under Section 93 of the Gujarat Cooperative Societies Act, 1961 (for short ‘the Act 1961’) for recovery of the amount misappropriated and recommended to initiate action against nine committee members of the society and one manager namely, Shri Somabhai Bhatiya.

4.4. It is the case of the petitioners that being aggrieved, Shri Somabhai Bhatiya-Manager of the said Co-operative Society made a complaint against the petitioners for recovering the additional audit fees paid by the Society to the petitioners.

4.5. The respondent-authorities, pursuant to the complaint of Shri Somabhai Bhatiya issued show cause notice to the petitioners to show cause as to why the additional audit fees should not be recovered as the petitioners were paid audit fees of Rs. 90,000/- for three years instead of Rs. 9,000/- as per the aforesaid Schedule and the notification. The petitioners were therefore called upon to refund the amount of Rs. 81,000/- towards fees received from the Co- operative Societies with 12% simple interest within ten days from the date of issuance of the notice on 02.11.2020 to the petitioners.

4.6. The petitioners filed a reply contending that there is no illegality committed by the petitioners and the audit fees were charged which is permissible under the notification dated 06.07.1982. It was also pointed out by the petitioners that other auditors are also charging similar audit fees from other societies and therefore the petitioners should not be targeted as petitioners did not commit any illegality.

4.7. It is the case of the petitioners that the concerned Co-operative Societies also filed their replies before the respondent No. 1 and pointed out that the audit fees charged by the petitioners were in consonance with the notification dated 06.07.1982 and the audit fees were paid by the Account Payee Cheque by the societies to the petitioners. The petitioners also submitted the receipts of the audit fees charged by the other auditors in other societies before the respondent No. 1.

4.8. It is the case of the petitioners that the respondent No. 1 wi