Mrs. Aruna Jagadeesan, J.

1. This writ appeal is directed against the order passed by the learned single Judge in W.P.No.21158 of 2004 dated 19. 2007, declining to quash the surcharge proceedings dated 111. 2001 passed in E.P.No.1 of 2001-2002 Sa.Pa. on the file of the second respondent, Deputy Registrar of Cooperative Societies, Nagercoil, confirmed by the first respondent, Joint Registrar of Cooperative Societies, Nagercoil, pursuant to the enquiry conducted under Section 82 of the Tamil Nadu Cooperative Societies Act, 1983 (for short, the Act).

2. Surcharge proceedings were initiated under Section 87 of the Act in and by which, the second respondent passed an order dated 111. 2001 directing the Appellants to pay a sum of Rs.1,41,825,20 holding that a financial loss to the said extent has been caused by them jointly and severally. Aggrieved over the said order, the Appellants preferred an appeal before the Cooperative Tribunal/District Judge, the second respondent herein and the same was dismissed. Aggrieved against the said order, Appellants filed W.P.No.21158 of 2034 and the learned single Judge rejected the plea of the Appellants and held that the appellants have faile