BHABANI PRASAD MAJHI Vs. STATE OF ODISHA

JUDGEMENT

(1.) This matter is taken up through hybrid mode.

(2.) Heard.

(3.) In this writ petition, the petitioner challenges the Special Audit conducted by the Auditors which was conducted without giving him an opportunity to file his objection as required against half margin memos as prescribed under in 2nd proviso of Rule-58 of Odisha Co-operative Societies Rules. He further challenges the notices issued by Assistant General of Co-operative Societies, Sundargarh asking him to file show cause as to the recovery of Audit objected amount in Surcharge Proceeding Nos. 16, 17 and 18 of 2022. The same being an ex-parte Audit Report which is a clear violation of natural justice. The petitioner also challenges the appointment of Auditors to conduct Audit, wherein the scope of audit has been unnaturally expanded.