BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 17.03.2026 CORAM THE HON'BLE MR.JUSTICE MUMMINENI SUDHEER KUMAR and W.M.P.(MD) No.7196 of 2023 G.Chitra Devi ... Petitioner Vs.

1.The Deputy Registrar (Diarying)

of Cooperative Societies, The Deputy Registrar Office, Manamadurai, Sivagangai District.

2.The Senior Inspector / Enquiry Officer, O/o. The Deputy Registrar (Diarying), Manamadurai, Sivagangai District.

3.The President, MS-194, Alavakottai Milk Producers Cooperative Society, Alavakottai Village and Post, Sivagangai District. ... Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus to call for the records pertaining to the impugned order of Enquiry notice under Section 81 of the Cooperatives Societies Act, issued by the second respondent dated

29.03.2023 directing the petitioner to appear before the second respondent on 06.04.2023 at 2.00 P.M. and to quash the same as illegal, improper, unlawful, unconstitutional and arbitrary and consequently direct the respondents not to initiate any vindictive action against the petitioner based on the petitioner's representation dated 01.03.2023.

For Petitioner : Mr.R.Murugan For R1 & R2 : Mr.B.Ramanathan Additional Government Pleader For R3 : Mr.E.Mareeskumar ******

O R D E R

This Writ Petition has been filed challenging the notice issued under Section 81 of the Tamil Nadu Co-operative Societies Act, 1983 [hereinafter referred to as the “Act”], alleging that in respect of the irregularities alleged against the petitioner for the same financial year, earlier an enquiry was conducted under Section 81 of the Act, resulting in the passing of an order under Section 87 of the Act. The said order is the subject matter of an appeal in C.M.A.(C.S.) No.2 of 2022, pending on the file of the Co-operative Society Tribunal / The Principal District Court, Sivagangai.

2. Thus, it is the main contention on which the impugned notice is sought to be challenged that for the very same set of facts, a second enquiry is sought to be conducted by issuing the impugned notice under Section 81 of the Act.

3. As against the said contention, the first respondent filed the counter affidavit stating that the subject matter of the earlier enquiry conducted under Section 81 of the Act and the surcharge order passed under Section 87 of the Act is in respect of a different allegation against the petitioner and the present enquiry is on a different set of facts and narrated the same in paragraphs 6 and 7 of the counter affidavit, which read as under:

“6. I submit that the Petitioner has committed a revenue loss to the Society by her following illegal acts viz., (i) Selling the Cattle feed sack for a sum of Rs. 1100/- instead of Rs.840/- through the agents to the Society members and other private individuals in the manner of causing loss to the society to a tune of Rs. 3,55,440/-. (ii) Purchasing the milk outside of the jurisdictional limits mentioned in the Society's Bylaw and created a false account as milk cost payment made to the producers as Rs.30/- though they were given only Rs.29/- per litre by which causing a loss of Rs. 5,47,471/- (iii) putting the signature of the President and issued the bills to the tune of Rs.17,170/-. During the Section 87 enquiry it is found that the 1 and 2^nd charges were proved and through which the Petitioner has committed a revenue loss of Rs.2,85,060/- and Rs. 2,80,640/- and it is directed to recover the said amount with interest @ 18% from the Petitioner. with regard to the charge of forging the signature of President, it is recommended by the enquiry officer to take criminal action against the Petitioner.

7. I submit that while the facts stood above, only after the completion of the previous 81 enquiry the audit for the year 2019-2020 has been completed and report received. It is further found from the audit report of the financial year 2018-2019 that the Petitioner has caused additional revenue los