O R D E R

The present Civil Revision Petition has been filed by the petitioner under Article 227 of the Constitution of India, against the fair and decreetal order dated 24.11.2017 made in C.M.A (CS) No.43 of 2010 on the file of the Cooperative Tribunal, Principal District Court, Dindigual reversing the order passed by the Deputy Registrar of Cooperative Societies, Palani, in surcharge proceedings Tha.Va.No.8 of 2009 Sa Pa. Dated 25.06.2010.

2. The petitioner herein is the respondent and the respondent herein is the appellant before the Court below.

3. The brief facts which give rise to the instant Civil Revision Petition are that the appellant herein has conducted an enquiry under Section 81 of the Tamil Nadu Cooperative Societies Act. In which, they found loss to the Society under various heads to the tune of Rs.78,190.85/- (Rupees Seventy Eight Thousand One Hundred and Ninety only) and show cause notice was issued to the respondent herein as to why a surcharge proceedings should not be initiated under Section 87 of the Tamil Nadu Cooperative Societies Act.

Subsequently, on 25.06.2010, it appears that the surcharge proceedings under Section 87 of the Tamil Nadu Cooperative Societies Act was issued against the respondent as well as one Mr.Sarguru who was the Secretary to the Society, on four different heads for loss caused to the Society to the tune of Rs.1,38,190.85/- (Rupees One Lakh Thirty Eight Thousand One Hundred and Ninety only)

4. According to the proceedings under Section 87 of the Tamil Nadu Cooperative Societies Act, the respondent herein is authorised to monitor day-to-day activities of the Society and having vested with the duty to supervise the accounts, though he has not committed any misappropriation, by his wilful negligence, he caused loss to the Society to the tune of Rs.1,38,190.85/- (Rupees One Lakh Thirty Eight Thousand One Hundred and Ninety only). Therefore, he was directed to make good the loss committed by him. However, against such proceedings under Section 87 of the Tamil Nadu Cooperative Societies Act, the respondent herein has preferred an appeal under Section 152 (1) of the Tamil Nadu Cooperative Societies Act 1983, in which, he contended that there was no wilful negligence on his part and also would submit that the very proceedings under Section 87 of the Tamil Nadu Cooperative Societies Act is barred by limitation in view of proviso to Section 87 (7) of the Tamil Nadu Cooperative Societies Act.

5. The Co-operative Tribunal, after considering the either side submissions, has ultimately allowed the appeal filed by the respondent on the ground that the very proceedings under Section 87 of the Act is hit by limitation and also found that there was no material in respect of wilful negligence of the respondent and has ultimately allowed the appeal.

6. Aggrieved with the order, the petitioner herein has come up with this Civil Revision Petition.

7. The learned Government Advocate appearing for the petitioner would strenuously contend that the Court below has not considered the material aspect of pendency of criminal proceedings against the respondent before the Judicial Magistrate Court and the Court below has also not considered about the duties vest upon the respondent herein to monitor and supervise the day-to-day activities. The learned Government Advocate would also invite the attention of this Court, in respect of the precedent reported in

2005 1 LW 196 (The Member Secretary, National Council for Teachers Education, I.P.Stadium, New Delhi and another Vs. Pauls Teacher Training Institute Pauls Nagar, Thuthipet, Pondicherry represented by its Director S.R.S.Paul) and would submit that the finding of the Court below in respect of non-compliance of natural justice is not a straitjacket formula and the Tamil Nadu Co-operative Societies Act contemplated only the reasonable opportunity, or whereas, they have given reasonable opportunity. Therefore, the findings of the Court below that the natural justice wa