ORDER. — The interesting question raised in this civil revision petition is whether the proceedings initiated against the petitioners, amongst others, under section 71 of the Tamil Nadu Co-operative Societies Act, is maintainable at all, in view of certain factors and events which preceded the filing of what are usually called surcharge proceedings under section 71 of the Act. It appears that the petitioners, who were ex-officers of Thiruvilaiyattam Village Co-operative Agricultural Credit Society, found, on an audit report, there was misappropriation and wilful negligence on the part of the Secretary of the Society, one Deenadayalu Naidu. Based on such audit report, proceedings were initiated by the petitioners as Board of Directors under section 73 of the Act. It is not in dispute that such proceedings were initiated under section 73 of the Act at the instance of the petitioners herein as against the said Deenadayalu Naidu, and the Registrar of Co-operative Societies, on receipt of such a reference, decided the dispute and held that the said Deenadayalu Naidu was liable to account to the society in large sums of money and gave an award accordingly. I am not setting out in detail

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