IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 544 OF 2025 Shri. Sayajirao Narayan Takwane ...Petitioner : Versus :

1. Divisional Joint Registrar, Co-operative Societies, Pune Division, Pune.

2. Shri. Daulat Hinge, Authorised Inquiry Officer, Pargaon (S.M.) Multipurpose C-operative Society Ltd.

3. Shri. J.S. Gaikwad, Special Auditor, Class-2 Co-operative Society, Pune.

4. Paragon Multipurpose Co-operative Society Ltd, 5. Assistant Registrar Co-operative Society, Daund, Pune.

6. Shri. Dyandev Krushnaji Botre

7. Shri. Namdev Manikrao Takwane

8. Shri. Suresh Bapurao Takwane

9. Shri. Mallarai Dagdoba Botre 10. Shri. Namdev Narayan Kale 11. Shri. Dilip Vishwanath Hole

12. Shri. Narsing Maruti Shishupal 13. Smt. Vaishali Gorakh Takwane

14. Smt. Nanda Baban Jagtap …..Respondents WITH WRIT PETITION NO. 12451 OF 2024 The Pargaon Vividh Karyakari Seva Sanstha Ltd. through its Chairman ….Petitioner V/s.

1. Divisional Joint Registrar, co-op.

Societies, Pune Division, Pune

2. Special Auditor- Class-II Co-operative Society

3. Shri. Dnyandev Krushnaji Botre

4. Shri. Namdev Manikrao Takawane

5. Shri. Sayajirao Narayan Takawane

6. Shri. Suresh Bapurao Takawane

7. Shri. Mallarai Dagadoba Botre

8. Shri. Namdev Narayan Kale

9. Shri. Dilip Vishwnath Hole

10. Shri. Narsing Maruti Shishupal 11. Smt. Vaishali Gorakh Takawane

12. Smt. Nanda Baban Jagtap

13. The State of Maharashtra ….Respondents Mr. Sandeep S. Salunkhe, for the Petitioner in WP-12451/2024 and for Respondent No.4 in WP-544-2025.

Mr. Drupad S. Patil with Ms. Srushti Chalke for the Petitioner in WP-

544/2025 and for Respondent No.3 to 12 in WP-12451/2024.

Mr. Bapusaheb Dahiphale, AGP for Respondent-State in WP-544/2025.

Ms. Vrishali Raje, AGP for Respondent-State in WP-12451/2024.

CORAM : SANDEEP V. MARNE, J.

Reserved On : 24 January 2025.

Pronounced On : 4 February 2025.

JUDGMENT :

1) Chapter VIII of the Maharashtra Co-operative Societies Act, 1960 (the Act) contains elaborate provisions for audit, inquiry, inspection and supervision of accounts of cooperative societies. Sections 81 of the Act provides for conduct of audit, test audit, re-audit, etc and also for submission of specific report for lodging of FIR and special report for conduct of inquiry into working and financial conditions of the society. Various types of reports submitted by the auditor are then subjected to elaborate process by the Registrar and such actions of the Registrar ultimately govern the rights and liabilities of the affected parties. Issues have repeatedly cropped up before this Court about the nature of orders passed by the Registrar directing conduct of test audit or re-audit as well as about mere findings in audit report assuming characteristics of a ‘decision’ or not. The law on the subject has sufficiently evolved.

2) While the short issue arising for consideration in the present case about maintainability of revision under Section 154 of the Act against mere findings in the report of re-audit is squarely covered by various judgments of this Court and these Petitions could ordinarily have been decided in the light of ratio of those judgments, reliance by one of the rival parties on a judgment of this Court in support of his contention that revision would be maintainable even against re-audit report has necessitated detailed discussion in this judgment for reconciliation of the views expressed in that judgment and for achieving better clarity on the issue at hand.

A. THE CHALLENGE

3) The issue arises on account of challenge set up by Pargaon Vividh Karyakari Seva Sanshta Ltd. (Society), who is the Petitioner in Writ Petition No. 12451 of 2024 challenging the order dated 2 August 2024 passed by the Divisional Joint Registrar, Co-operative Societies, Pune Division, Pune partly allowing the Revision Application No. 418 of 2023 and setting aside the re-audit report dated 15 September 2023, further directing conduct of fresh re-audit into the accounts of the Society. It is the contention of the Societ