The petitioner has filed this writ petition seeking to direct the 1st respondent to consider ordering re-audit of the petitioner's society for the financial year 2011-2012, within a stipulated time.
2. Learned counsel for the petitioner submitted that the petitioner Society is said to have suffered a loss of 1.5 crores during the financial year 01.04.2011 and 31.03.2012. It is stated that the audit report which was supplied had manipulations, interlineations, insertions, etc., causing suspicion in the report, as it was on the face of records it could be established that the Balance Sheet was prepared, signature obtained from the competent persons and thereafter there is said to have occurred certain manipulations which was evident on a mere perusal of the same and therefore the petitioner in his capacity of President sought for re-enquiry before any further course of action. Hence, the petitioner has filed this writ petition in the capacity of the President of the Nilgiris District Teachers Co-operative Thrift & Credit Society, seeking the aforesaid prayer.
3. Learned counsel for the respondents 3 and 4, objected for the maintainability of the writ petition on the ground that the petitioner has filed the aforesaid writ petition, in the capacity of President of the Society. Further, it is submitted that the Board of the petitioner Society has been dissolved and an Administrator has been appointed for the petitioner's society namely, the Nilgiris District Teachers Co-operative Thrift & Credit Society. Hence, the writ petition is not maintainable before this Court.
4. Learned Special Government Pleader would submit that against the order passed under Rule 87 of the Tamil Nadu Cooperative Societies Act, the aggrieved persons in the individual capacity have preferred appeals before the Tribunal. Hence, this writ petition is not maintainable.
5. Heard the learned counsel for the petitioner and the learned counsel for the respondents and perused the material available on record.
6. In view of the statement made by the learned counsel for the respondents that the other Directors of the petitioner Society, have filed Writ Petitions before this Court, the present writ petition filed in the capacity of President of the Nilgiris District Teachers Co-operative Thrift & Credit Society, Uthagamandalam, and now that the society has been dissolved and an Administrator has been appointed, the Writ Petition itself is not maintainable before this Court.
7. Therefore, the Writ Petition is dismissed as not maintainable. Consequently, the connected M.P is closed. No costs.
05.06.2017 Index: Yes/No avr
1. The Joint Director Office of the Director of Cooperative Audit, Slum Clearance Board Kamarajar Salai, Chennai-5.
2. The Assistant Director Office of the Assistant Director of Cooperative Audit NVGA Buildings, Chering Cross Ooty 643 001.
D.KRISHNAKUMAR.J., avr W.P.No.16657 of 2013 and M.p. No.1 of 2013 05.06.2017