ANAND Vs. COMMISSIONER

JUDGEMENT

(1.) The present writ petition has been filed under Article 226/227 of the Constitution of India seeking following reliefs:

(2.) During course of arguments learned counsel for the petitioner submits that the order passed under Sec. 58-B of the M.P. Cooperative Societies Act is on the basis of inspection and in violation of principle of natural justice and without conducting any prior audit of the books of Respondent-Society. In the order passed by the authority under Sec. 58-B of the M.P. Cooperative Societies Act, out of the total transactions done by the petitioner, it was found that a sum of Rs.1,65,13,331.00 (One Crore Sixty Five lacs Thirteen Thousand Three Hundred Thirty One Only) is not verified and the remaining transactions done in the accounts are verified as per the documents. It is submitted that without audit of books of society no finding can be given regarding misappropriation of funds and one can only be held responsible if misappropriation of funds is found after audit of books of account and hence prays for appropriate direction to initiate audit of society and petitioner be allowed to file appropriate documents to verify the amounts as mentioned in the order dtd. 19/1/2021 (Annexure A-22) passed under Sec. 58-B of the M.P. Cooperative Societies Act.

(3.) The limited prayer made by the learned counsel for the petitioner for the audit of the society seems to be fair, hence respondent No.3 is directed to initiate an audit of the society and place it on record and till the completion of audit, no coercive steps shall be taken against the petitioner.