JUDGMENT :

T. RAJA, J.

The above three Writ Appeals have been brought up questioning the correctness of the impugned Common Order passed by the learned Single Judge of this Court in W.P.Nos.14827 to 14829/2001 dated 22.01.2010, reversing the Common Judgment and Decree passed by the learned Co-operative Tribunal, namely, the Principal District Judge, Nagapattinam, the 2nd respondent herein in CMA.Nos.22 to 24/2000, thereby allowing the appeals and setting aside the Section 87 Proceedings initiated against the appellants on two grounds, namely, (a) there was a violation of the principles of natural justice in not furnishing a copy of the Enquiry Report under Section 81; and (b) the six months time to pass an order on completion of the 87 proceedings contemplated under Section 87(1) of the Co-operative Societies Act has also not been followed.

2. Mr. S. Sounthar, learned Counsel appearing for the appellant in all these three appeals assailing the impugned Common Order pleaded that when the appellants were working as Cane Officers in the 1st respondent Co-operative Society registered under the Tamil Nadu Co-operative Societies Act and Rules made therein, between the period 06.06.1995 and 13.09.1996, an audit inspection has been made under Section 82 of the Tamil Nadu Co-operative Societies Act (hereinafter referred to as, 'the Act'). During the course of the said audit made u/s.82 of the Act, it was noticed that the appellants, namely, Veerathamizhan, Rajamohan and Arulmani, had caused loss to the tune of Rs.2,72,982.85p to the said Co-operative Society. When a report was submitted to that effect, the Administrator of Nadipisai Pulavar K.R. Ramasamy Co-operative Sugar Mills Limited, Thalainayar, Mayiladuthurai Taluk, Nagapattinam District, the 1st respondent herein, sought permission from the Commissioner of Sugar Cane to initiate Surcharge Proceedings against the appellants under Section 82 of the Act. After obtaining necessary permission from the Commissioner/Registrar of Co-operative Societies for Sugar Mills for initiation of surcharge proceedings by an order dated 02.05.1998, the Joint Registrar/Administrator, MRK Co-operative Sugar Mills Limited, Sethiyathoppu, Cuddalore-608 702, the 3rd respondent herein, was appointed as Surcharge Officer. Thereafter, a Surcharge Notice was also issued on 31.08.1999. On receipt of the same, the three Cane Officers/appellants herein submitted their explanation on 15.09.1999 denying their involvement in the alleged loss said to have been caused to the 1st respondent Co-operative Society. Thereafter, a detailed enquiry was also held. Finally, the Surcharge Officer passed a Surcharge Recovery Order under Section 87 (1) of the Act on 26.02.2000 fixing the responsibility that Rs.1,03,709.80p should be payable by Mr. P. Veerathamizhan, Rs.1,02,618.15p by Mr. Rajamohan and Rs.66,654.90 by Mr. Arulmani with interest at the rate of 21% p.a.

3. Learned Counsel for the appellants further pleaded that aggrieved thereby, all the appellants approached the 2nd respondent Co-operative Tribunal, namely, the Principal District Judge, Nagapattinam, raising inter alia that the report filed under Section 81 of the Act was not furnished to them and thereby Sec.87 proceedings are vitiated due to the non-compliance of the principles of natural justice. Secondly, when the appellants have made a representation requesting the Officer holding Sec.87 proceedings to permit them to engage a counsel to assist them, after receiving the same, the appellants were not provided with any legal assistance, as a result, they were not able to effectively take part in the 87 proceedings. Thirdly, when the 87 proceedings were initiated on 02.05.1998 and the same came to an end on 26.02.2000 by passing an Award, as a result, the mandatory time limit given for completion of the 87 Surcharge Proceedings that it should be completed within a period of 6 months from the date of commencement, has not been followed. Although, this was opposed b