JUDGMENT

The petitioner has approached this Court being aggrieved by the fact that, while completing the audit of the petitioner for the year 2024-2025, respondents 1 and 2 have failed to take note of Exts.P1 and P2 circulars issued by the 3rd respondent. It is submitted by the learned counsel for the petitioner that since respondents 1 and 2 are functioning under the over all supervision of the 3rd respondent, respondents 1 and 2 were bound to take note of Exts.P1 and P2 circulars while completing the audit. The learned counsel appearing for the petitioner also placed for my perusal a copy of circular No.33/2025 dated 05.10.2025 issued by the Registrar of Co-operative Societies and submits that even when the audit has been finalised, the provisions of the aforesaid circulars can be taken note of. It is submitted that Ext.P5 representation is pending before the 3^rd respondent in this regard.

2. The learned Government Pleader submits that the 3^rd respondent can be directed to consider Ext.P5, in accordance with the law, taking note of Exts.P1 and P2 circulars and as also any subsequent circulars issued by the 3^rd respondent in this regard.

3. Having heard the learned counsel for the p