These two writ petitions are filed against the order of the Deputy Registrar of Co-operative Societies, Tirunelveli, holding that the two references A.R.C. Nos. 198 and 199 of 1962-63 fall within the ambit of section 51 of the Madras Co-operative Societies Act (VI of 1932).

The petitioner was the President of the Palamcottah-Tirunelveli Co-operative Stores, Ltd., in 1959-60. On 1st September, 1960 the petitioner found on receipt of the profit and loss account that there was a stock deficit of Rs. 8,000 and a gross loss of Rs. 6,957. The usual annual profit of Rs. 8,700 was not found. The petitioner became suspicious about the conduct of the business of the society and asked the Secretary for particulars regarding the working of the society. On 12th September, 1960 the petitioner placed the matter before the Board of Directors. On 19th September, 1960 he reported the matter to the Deputy Registrar of Cooperative Societies. On 21st September, 1960 the Deputy Registrar directed an enquiry under section 38. An Enquiry officer was appointed and he conducted an enquiry. The officer submitted an interim report. In the meantime on 17th November, 1960 the petitioner submitted his resi