1. The petitioner herein-Special Officer of Irudhukottai Primary Agricultural Co-operative Credit Society Limited at Krishnagiri, by filing these two writ petitions, challenge the common judgment and decree, dated 19.07.2010, passed by the Presiding Officer, District Co-operative Cases Appellate Tribunal (Principal District Court), Krishnagiri, in C.M.A (Cs) Nos.18 and 27 of 2005, whereby and where-under, the 2nd respondent herein who passed the surcharge proceedings, dated 05.08.2004, in Surcharge Case No.2 of 2001 as against one K.Nagarajan and K.Chandran/R-3 in these Writ Petitions, was directed, while remitting the case back, to consider the matter afresh after giving reasonable opportunity to the parties concerned.

2. Since both the writ petitions are interconnected, they are disposed of by this Common Order.

3. It is seen that K.Nagarajan-R-3 in WP No.28642/10 and K.Chandran-R3 in WP.28643/10 are the erstwhile President and Secretary respectively of the petitioner-Society. Certain financial irregularities said to have been committed by them during their tenure at the relevant time surfaced later on, which resulted in an enquiry under Section 81 of the Tamil Nadu Co-