YOGESH VERMA Vs. STATE OF HIMACHAL PRADESH

JUDGEMENT

(1.) This writ petition is filed by the petitioners who are Chartered Accountants and are registered with the Institute of Chartered Accountants of India. They have challenged Annexure P'4 letter dt. 16/1/2015 issued by the NABARD (respondent No.5).

(2.) In the said letter, 5th respondent wrote to the Registrar Cooperative Societies of all the States that they should provide a panel of Chartered Accountants to the State Cooperative Banks for conducting the statutory audit from the year 2013'2014 onwards. The said letter enclosed as Annexure'1 thereto certain guidelines, which are as under:

(3.) According to the petitioners they had been conducting statutory audit of certain Cooperative banks branches till 2021'2022, but for the financial year 2022'23, their names were excluded from the panel that was authorized to conduct statutory audit of the State Cooperative Bank branches; and on making inquiry, they came to know that Registrar has relied upon the letter dt. 16/1/2015, issued by respondent No. 5.