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BHARGAV D. KARIA
Keshabhai Parthibhai Gol – Appellant
Versus
Joint Registrar and Special Auditor Co-Operative Societies (Vibhagiya) – Respondent
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 Gujar
The court upheld that a member requesting a re-audit must bear the associated fees, affirming the society's autonomy and the validity of the Circular limiting re-audit to five years.
The main legal point established in the judgment is that surcharge proceedings must adhere to prescribed time limits, and liability cannot be imposed on an employee without establishing specific duti....
The court ruled that reasonable cause for delay in filing audit reports negates the imposition of penalties under the Income Tax Act, especially when no prejudice is caused to the Department.
Findings in re-audit reports under the Maharashtra Co-operative Societies Act do not constitute a 'decision' or 'order' and are not subject to revision under Section 154.
The court upheld the liability of the petitioner to pay the loan amount to the society and applied the limitation period under Section 70(4) of the Delhi Co-operative Societies Act, 2003 to dismiss t....
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