ORDER:- The question involved in this petition is the construction of the first proviso to section 71 (1) of the Tamil Nadu Co-operative Societies Act, (Tamil Nadu Act LIII of 1961). Section 71 (1) provides for surcharging any person who is or was entrusted with the organisation or management of the society or any past or present officer or servant of the society when it appears that he has misappropriated or fraudulently retained any money or other property or been guilty of breach of trust in relation to the society or has caused any deficiency in the assets of the society by breach of trust or wilful negligence or has made any payment contrary to the Act or the Rules or the bye-laws. The sub-section says that the Registrar himself, or any person specially authorised in this behalf, of his own motion or on the application of the committee, liquidator or any creditor or contributory may inquire into the conduct of such person or officer or servant and make an order requiring him to repay or restore the money or property or any part thereof with interest. The first proviso says that no such inquiry shall be held after the expiry of six years from the date of any act or omission ref

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