T. Sathiadev, J.

1. The impugned orders are assailed on two grounds. The petitioner was the Branch Manager of the first respondent Society at Kumb konam, during the year 1961 to 1964. A surcharge notice under Section 71 of the Act LIII of 1961 dated 22nd August, 1968, was served on him claiming a sum of Rs. 15,949 representing the loss suffered with reference to paddy business and informing him that h e had committed breach of trust and wilful negligence. Another notice under Section 71 was issued on 4th November, 1970 representing alleged loss suffered by the Society due to stock deficit under gunnies and super, phosphate to the value of Rs. 10,106. Again another notice under Section 71 was issued on 27th Febuary,1971, revering all these items, and holding that petitioner has to restore a sum of Rs. 11,116 with interest at l2per cent. He submitted his representation and a surcharge order was passed on 19th April, 1971, by the Deputy Registrar of Co-operative Societies, Thiruvarur, which was set aside by the Tribunal on 28th June, 1972, and the matter was remanded for fresh disposal. Again, notice was issued on 17th May, 1976, claiming a sum of Rs. 10,546 with interest. The Dep