1. In both these Civil Revision Petitions, the petitioners are aggrieved against the surcharge proceedings initiated under Section 87 of the Tamil Nadu Co-operative Societies Act ,1993.

2. By an order dated 21.3.2002, the 6th respondent herein passed the surcharge order thereby directing the petitioner in C.R.P.No.1276 of 2009, one S.Annathurai since deceased (whose legal representatives (LRs) were brought on record and they are the petitioners in C.R.P.No. 940 of 2010) and the respondents 1 and 2 herein to pay jointly and severally a sum of Rs.6,20,000/-with interest. The said surcharge proceedings were initiated on the ground that the respondents 1 and 2 herein have fabricated and forged the withdrawal slips in respect of inoperative S.B. Accounts and thereby caused loss to the Society to the tune of Rs. 6.20 lakhs. The allegation made against the petitioner in C.R.P.(NPD) No. 1276 of 2009 herein and the said Annathurai, who were working as Manager and Assistant Manager, respectively, was that they were negligent in their part in not preventing the said commissioning of the offence. Therefore, for their act of negligence, they were also held responsible for the loss susta