1. The plaintiff, Co-operative Society in A.R.C. 52 of 1989-90 and A.R.C.53 of 1989-90 is the revision petitioner in both the petition.

2. A dispute was raised by the Society before the Registrar of the Co-operative Societies under Sec.90 of the Act. First respondent in both the revisions were the defendant in the proceedings. The dispute was raised to realise amount from the defendant on the allegation that there was deficiency in the stock of materials of the Society when the defendants were in charge of the same.

3. An award was passed against the defendants by the Registrar in terms of the claim. Both the defendants preferred C.M.A. 6 and 7 of 1997 on the file of District Judge, Udhagamandalam. The lower court dismissed the claim on the ground that the same is barred by the limitation. This revision is filed under Art.227 of Constitution of India, challenging the appellate order.

4. I heard both the counsel in detail. The only point that is urged by the learned counsel for the petitioner was that the appellate authority was wrong in dismissing the claim on the ground of limitation. It is argued that till an audit report comes or is made available, no action can be ta