Heard the learned counsel appearing for the petitioners and the learned Special Government Pleader for the respondents.

2. In these two writ petitions, the petitioners have chosen to challenge the order of the first respondent dated 14.7.2004 insofar as it relates to the petitioners under the impugned order of the second respondent purported to have been issued under Section 87 of the Tamil Nadu Co-operative Societies Act. The first, respondent has issued surcharge proceedings against the petitioner in W.P. No. 1064 of 2004 (S. Marimuthu) for the recovery of the amount due to loss to the second respondent to the extent of Rs. 1,17,213/-. Likewise, in respect of the petitioner in W.P. No. 1065 of 2004 (I. Jeyaraman) for having caused loss to the second respondent Society an amount of Rs. 3,82,551/- along with interest at the rate of 18% was directed to be paid jointly along with other persons.

3. The writ petitioners while working as Special Officer of the second respondent Co-operative Society have paid salary to one Mrs. K.R. Latha. Her appointment was subsequently terminated as illegal and audit objections were raised. It was fixing the responsibility on the petitioners that s