Judgment : (Per Manjusha Deshpande, J.) :-

1. The Petitioner- “Shri Kulswami Co-operative Credit Society Ltd.” is assailing the order dated 25th May 2022 passed by Respondent No. 2, under Section 81(3)(c) of the Maharashtra Co-operative Societies Act, 1960 (for short “MCS Act”) and the Rules made thereunder, appointing Respondent No. 4 as a ‘Test Auditor’, on the basis of the letter dated 11th April 2022, addressed by the “Bachav Committee” constituted by Respondent Nos. 5 to 9. The Petitioner is therefore invoking the powers of this Court vested in it, under Article 227 of the Constitution of India.

2. The brief facts leading to the passing of the impugned order are that, the Petitioner is a Co-operative Society registered on 7th March 1984, under the provisions of MCS Act. A new Managing Committee is formed in the year 2015, by replacing the Committee lead by Respondent No.5. Seven persons who are the ex-office bearers and ex-employees, addressed a communication to Respondent No. 2, and in furtherance thereto, an enquiry to inspect working of the Society under Section 89(A)(1) of the MCS Act was directed by order dated 8th September 2020. Upon receiving the enquiry report dated 27th May 2021, the Petitioner-Society removed the defects and also submitted a compliance report dated 1st October 2021. Respondent No.2 directed to hold enquiry into constitution working and financial condition of the Society under Section 83 of the MCS Act, vide order dated 18th January 2022. Simultaneously, a Show Cause Notice under Section 73(c)(a) of the MCS Act, was also issued to the members of the Petitioner-Society on 30th December 2021. The Petitioner-Society therefore filed a Revision Application challenging the order dated 18th January 2022 and Show Cause Notice dated 30th December 2021, before the Hon’ble Minister of Respondent No. 1. Initially, the Hon’ble Minister granted stay and eventually the Revision

Application No. 42 of 2022 was allowed vide order dated 3rd March 2023.

3. The Respondent Nos. 5 to 9, who have constituted “Shri Kulswami Co-operative Credit Society Ltd. Bachao committee”, addressed a communication to Respondent No.2, alleging maladministration by the members of the existing committee, claiming that as a result of mismanagement by the committee, the future of the Petitioner-Society is in danger. They requested that ‘Test Audit’, for the period 1st April 2015 to 31st March 2021, on 17 points set out by them is required to be conducted. Respondent no.2, vide order dated 19th May 2022 in exercise of powers under Section 79 (2) of the MCS Act, directed the Petitioner-Society to remove the defects found in the report.

4. After issuance of the order dated 19th May 2022 issued under Section 79(2) of the MCS Act, immediately within a period of six days, i.e. on 25th May 2022, Respondent No.2 passed an order under Section 81(3)(c) of the MCS Act, directing the ‘Test Audit’ of the Petitioner for a period from 1st April 2015 to 31st March 2021, in response to the complaint by the “Bachav Committee” dated 11th April 2022. Being aggrieved by the orders dated 19th May 2022 and 25th May 2022, the Petitioner-Society filed Revision Application under Section 154 of the MCS Act, bearing No. 292 of 2022, before the Hon’ble Minister of Respondent No.1. The Hon’ble Minister granted stay to the said order passed by the Respondent No.2 vide order dated 22nd June 2022. Eventually Revision application filed by the Petitioner-Society was allowed vide order dated 3rd March 2023.

5. The order dated 3rd March 2023 passed by the Hon’ble Minister was subjected to challenge by Respondent Nos. 5 to 9 in Writ Petition No.6847 of 2023, before this Court. After hearing the parties, this Court has set aside the order passed by the Hon’ble Minister on the ground that, the Revision was not maintainable, directed the parties to take recourse to appropriate proceedings. This Court was of the view that the order passed under Section