1. The appellant in this group of three appeals has invoked the aids of the provisions of S.96 of the Civil Procedure Code ('Code' for short, hereinafter).

2. Since a group of these three appeals arise out of a common judgment and raise identical questions, with the consent of the learned counsel for the parties, they are being disposed of by this common judgment. The sole question which is posed for consideration before this Court in this group of three appeals is : whether an act of taking deposits by a co - operative society would be an act of business of the defend ant - co - operative society and, if yes, whether a notice under S.167 of the Gujarat Co - operative Societies Act ('Act' for short, hereinafter), is mandatory?

3.