{"id":207005,"date":"2010-10-06T00:00:00","date_gmt":"2010-10-05T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/maharashtra-certified-auditors-vs-the-state-of-maharashtra-on-6-october-2010"},"modified":"2016-05-26T10:46:55","modified_gmt":"2016-05-26T05:16:55","slug":"maharashtra-certified-auditors-vs-the-state-of-maharashtra-on-6-october-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/maharashtra-certified-auditors-vs-the-state-of-maharashtra-on-6-october-2010","title":{"rendered":"Maharashtra Certified Auditors vs The State Of Maharashtra on 6 October, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Bombay High Court<\/div>\n<div class=\"doc_title\">Maharashtra Certified Auditors vs The State Of Maharashtra on 6 October, 2010<\/div>\n<div class=\"doc_bench\">Bench: B.H. Marlapalle, U. D. Salvi<\/div>\n<pre>                                               1                         wp1206-97+\n\nagk                        IN THE HIGH COURT OF JUDICATURE AT BOMBAY\n\n\n\n\n                                                                                 \n                               CIVIL APPELLATE JURISDICTION\n\n\n\n\n                                                         \n                              WRIT PETITION NO.1206 OF 1997\n\n\n          1.   Maharashtra Certified Auditors\n\n\n\n\n                                                        \n               Association (Regd.) 34\/5 B,\n\n               N.P. Peth, Solapur - 413 006.\n\n\n\n\n                                                  \n          2.   Shri. Dinesh A. Prabhu,\n                                 \n               Duvarkanath Bhavan, Katrak\n                                \n               Road, Wadala, Mumbai                                        ..Petitioners.\n\n                     Versus\n                 \n\n          1.   The State of Maharashtra.\n              \n\n\n\n          2.   The Commissioner for Co-operation\n\n               and Registrar of Cooperative Societies,\n\n\n\n\n\n               Maharashtra State, Central Buildings,\n\n               Pune - 411 001.\n\n          3.   The Officer on Special Duty,\n\n\n\n\n\n               Audit Board (ADF), Maharashtra\n\n               State, Administrative Building,\n\n               2nd Floor, A.G. Khan Road, Mumbai 18\n\n          4.   The Dairy Development Commissioner,\n\n               Worli Seaface, Mumbai - 400 018                             ..Respondents.\n\n\n\n\n                                                         ::: Downloaded on - 09\/06\/2013 16:30:36 :::\n                                         2                          wp1206-97+\n\n                         WRIT PETITION NO.3782 OF 1997\n\n\n\n\n                                                                           \n    1.   Kirloskar Oil Engines Limited Employees\n\n\n\n\n                                                   \n         Co-op. Credit Society Ltd., (Regd.)\n\n         13, Laxmanrao Kirloskar Road, \n\n         Khadki, Pune - 411 003.\n\n\n\n\n                                                  \n         through its Secretary\n\n    2.   Sudarshan Chemical Kamgar Coop.\n\n\n\n\n                                           \n         Credit Society Ltd., Congress Bhavan,\n                           \n         Shivaji Nagar, Pune 411 005 through\n                          \n         its chairman.                                               ..Petitioners.\n\n               Versus\n           \n\n    1.   The State of Maharashtra.\n        \n\n\n\n    2.   The Commissioner for Co-operation\n\n         and Registrar of Cooperative Societies,\n\n\n\n\n\n         Maharashtra State, Central Buildings,\n\n         Pune - 411 001.\n\n    3.   The Officer on Special Duty,\n\n\n\n\n\n         Audit Board (ADF), Maharashtra\n\n         State, Administrative Building,\n\n         2nd Floor, A.G. Khan Road, Mumbai 18\n\n    4.   The Dairy Development Commissioner,\n\n         Worli Seaface, Mumbai - 400 018                             ..Respondents.\n\n\n\n\n                                                   ::: Downloaded on - 09\/06\/2013 16:30:36 :::\n                                               3                                 wp1206-97+\n\n    Mr.R.P. Sabban for the appellant.\n\n\n\n\n                                                                                        \n    Mr.C.R. Sonawane, AGP for respondent Nos.1 to 4.\n\n\n\n\n                                                                \n                                                         CORAM : B.H. Marlapalle, &amp;\n                                                                   U.D. Salvi, JJ.   \n<\/pre>\n<p>                                                         DATE     : 6th October 2010.\n<\/p>\n<p>    ORAL JUDGMENT : (Per B.H. Marlapalle, J.)<\/p>\n<p>                  Both   these   petitions   have   a   common   challenge   namely   the <\/p>\n<p>    validity of the circular dated 11th November 1996 issued by the Government <\/p>\n<p>    of   Maharashtra   through   the   Department   of   Cooperation   and   Textiles   in <\/p>\n<p>    exercise   of   the   powers   conferred   by   Section   81(1)(a)   of   the   Maharashtra <\/p>\n<p>    Cooperative Societies Act, 1960 (`the Act&#8217; for short).   The first petition has <\/p>\n<p>    been   filed   by   the   Association   of   Certified   Auditors   and   Chartered <\/p>\n<p>    Accountants,   whereas   the   second   petition   has   been   filed   by   the   Credit <\/p>\n<p>    Cooperative   Societies   of   the   employees   from   two   different   companies   viz.\n<\/p>\n<p>    Kirloskan Oil Engines Private Limited and M\/s.Sudarshan Chemicals Limited.\n<\/p>\n<p>    2.            Section 81(1) of the Act reads as under :\n<\/p>\n<blockquote><p>           &#8220;81. Audit. &#8211;           (1)(a) The Registrar shall audit, or cause to be<br \/>\n           audited,   at   least   once   in   each   co-operative   year,   by   a   person<br \/>\n           authorised by him by general or special order in writing in this<br \/>\n           behalf   the   accounts   of   every   society   which   has   been   given<br \/>\n           financial assistance including guarantee by the State Government<br \/>\n           or Government undertakings, from time to time, and the accounts<br \/>\n           of the apex societies, State and District Level Federal Societies,<br \/>\n           District Central Co-operative Banks, Co-operative Sugar Factories <\/p>\n<p><span class=\"hidden_text\">                                                                ::: Downloaded on &#8211; 09\/06\/2013 16:30:36 :::<\/span><br \/>\n                                                4                                 wp1206-97+<\/p>\n<p>           Urban Co-operative  Banks, Co-operative Spinning  Mills, District<br \/>\n           and  Taluka   Co-operative   Sale   and  Purchase   Organizations,  and <\/p>\n<p>           any such Society or class of Societies which the State Government<br \/>\n           may, from  time  to time, by notification  in  the  Official  Gazette, <\/p>\n<p>           specify.\n<\/p><\/blockquote>\n<blockquote><p>                 Provided that, the audit of the District Central Co-operative<br \/>\n           Bank and the State Co-operative Bank shall be conducted by a<br \/>\n           Chartered Accountant approved by the National Bank;\n<\/p><\/blockquote>\n<blockquote><p>           (b)    The societies other than the societies referred to in clause\n<\/p><\/blockquote>\n<blockquote><p>                  (a) shall arrange to get their accounts audited, at least once<br \/>\n                  in each co-operative year by an auditor from the panel of <\/p>\n<p>                  auditors   maintained   by   the   Registrar,   or   by   a   chartered<br \/>\n                  accountant holding a certificate in co-operative audit issued <\/p>\n<p>                  by the institute of Chartered Accountants of India:\n<\/p><\/blockquote>\n<blockquote><p>                   Provided that, the Registrar may, for reasons to be recorded <\/p>\n<p>           in   writing,   audit   or   cause   to   be   audited   accounts   of   any   such<br \/>\n           societies of any year and at any time.\n<\/p><\/blockquote>\n<blockquote><p>                   Provided   further   that,   the   primary   agricultural   credit   co-\n<\/p><\/blockquote>\n<blockquote><p>           operative society shall arrange to get their accounts  audited at<br \/>\n           least once in each co-operative year by an auditor from the panel <\/p>\n<p>           of   auditors   maintained   by   the   Registrar;   or   by   a   Chartered<br \/>\n           Accountant holding a certificate in co-operative audit issued by<br \/>\n           the   Institute   of   Chartered   Accountants   of   India.     The   District<br \/>\n           Central Co-operative Bank and the State Co-operative Bank shall <\/p>\n<p>           arrange to get their  accounts audited at least once in each co-<br \/>\n           operative year through a Chartered Accountant from the panel of<br \/>\n           auditors approved by the National Bank.&#8221;\n<\/p><\/blockquote>\n<p>    3.            The State Government claims to have invoked its powers under <\/p>\n<p>    Section 81(1)(a) of the Act and issued the impugned circular.  Mr.Sabban, the <\/p>\n<p>    learned counsel for the petitioners submitted that the circular has been issued <\/p>\n<p>    to give a go-by to the order of this Court passed in Writ Petition No.4900 of <\/p>\n<p>    1995 on 1st February 1996.  Section 81(1) has two parts and the first part in <\/p>\n<p>    clause   (a)   deals   with   the   Cooperative   Societies   which   receives   financial <\/p>\n<p><span class=\"hidden_text\">                                                                 ::: Downloaded on &#8211; 09\/06\/2013 16:30:36 :::<\/span><br \/>\n                                              5                                wp1206-97+<\/p>\n<p>    assistance including guarantee from the State Government and the second <\/p>\n<p>    part in terms of clause (b) consists of those societies other than the societies <\/p>\n<p>    covered in clause (a).  As per Mr.Sabban, if the impugned circular is allowed <\/p>\n<p>    to hold the field, clause (b) becomes redundant and the scheme of Section <\/p>\n<p>    81(1)  of   the   Act  could  not  be   amended  by  issuing  a   circular.    Legislative <\/p>\n<p>    powers   cannot   be   exercised   by   issuing   administrative   circulars,   which <\/p>\n<p>    proposition cannot be disputed.\n<\/p>\n<p>    4.<\/p>\n<p>                  The State Government has not filed any reply to oppose these <\/p>\n<p>    petitions.     In   Writ   Petition   No.4900   of   1995,   this   Court   in   paragraph-3 <\/p>\n<p>    observed as under :\n<\/p>\n<blockquote><p>                   &#8220;3. As   far   as   Co-operative   societies,   which   received <\/p>\n<p>           financial assistance, are concerned, audit is governed by section<br \/>\n           81(1)(a) of the Maharashtra Co-operative societies Act, whereas<br \/>\n           the audit in respect of non aided societies are governed by section<br \/>\n           81(1)(b) of the Act.  Section 81(1)(a) authorizes the Registrar to <\/p>\n<p>           audit or cause to be audited by a person authorized by him.  As<br \/>\n           far as the societies which do not receive assistance are concerned,<br \/>\n           they   are   governed   by   section   81(1)(b)   which   permits   such<br \/>\n           societies to arrange to get their accounts audited by an Auditor of<br \/>\n           their choice as long as the auditor is one amongst the panel of <\/p>\n<p>           auditors   maintained   by   the   Registrar,   or   by   a   Chartered<br \/>\n           Accountant holding a certificate in Co-operative audit issued by<br \/>\n           the   Institute   of   Chartered   Accountants   of   India.     Proviso   to<br \/>\n           Section   81   of   the   Act,   however,   authorises   the   Registrar   for<br \/>\n           reasons to be recorded in writing, to audit or cause to be audited<br \/>\n           accounts   of   any   such   non   aided   societies.     Orders,   which   are<br \/>\n           impugned   in   the   petition,   are   purported   to   have   been   issued<br \/>\n           under   section   81(1)(b)   but   the   same   are   not   supported   by<br \/>\n           reasons as required under the aforesaid proviso.&#8221;\n<\/p><\/blockquote>\n<p><span class=\"hidden_text\">                                                              ::: Downloaded on &#8211; 09\/06\/2013 16:30:36 :::<\/span><\/p>\n<blockquote><p>                                                6                                wp1206-97+<\/p>\n<\/blockquote>\n<blockquote><p>    5.             We   have   given   our   anxious   considerations   to   the   rival <\/p>\n<p>    submissions   made   before   us   and   the   petitions   could   be   disposed   off   by   a <\/p>\n<p>    simple clarification, so as to uphold the circular issued under Section 81((1)<\/p>\n<\/blockquote>\n<blockquote><p>    (a) of the Act.     It is also pertinent to note that the operation of the said <\/p>\n<p>    circular was not stayed by this Court during the pendency of these petitions.<\/p><\/blockquote>\n<p>                   As   noted   earlier   and   observed   by   this   Court,   the   Societies <\/p>\n<p>    covered by clause (a) of Section 81(1) are the Societies which are receiving <\/p>\n<p>    financial assistance including guarantee from the State Government, whereas <\/p>\n<p>    the Societies covered by clause (b) are the Societies which are not receiving <\/p>\n<p>    financial   assistance   including   guarantee   from   the   State   Government.     The <\/p>\n<p>    State Government can expand the classes of Societies covered by clause (a) <\/p>\n<p>    of Section 81(1) of the Act, provided such added class of the Societies are in <\/p>\n<p>    receipt of financial assistance including guarantee by the State Government.\n<\/p>\n<p>    The impugned circular cannot be made applicable to the class of Societies <\/p>\n<p>    which are covered by clause (b) of Section 81(1) of the Act i.e. the Societies <\/p>\n<p>    which are not aided by the State Government.\n<\/p>\n<p>    6.             Hence, we hold that the impugned circular is applicable only to <\/p>\n<p>    the Societies mentioned therein and which fall under clause (a) of Section <\/p>\n<p>    81(1) of the Act and the said circular is not applicable to the Societies which <\/p>\n<p>    are   covered   by   clause   (b)   i.e.   non-aided   Cooperative   Societies   of   any <\/p>\n<p>    category.\n<\/p>\n<p><span class=\"hidden_text\">                                                                ::: Downloaded on &#8211; 09\/06\/2013 16:30:36 :::<\/span><\/p>\n<p>                                         7                             wp1206-97+<\/p>\n<p>    7.           Rule is made absolute in terms of above clarification, but without <\/p>\n<p>    any order as to costs.\n<\/p>\n<pre>                 (U.D. Salvi, J.)                      (B.H. Marlapalle, J.)\n\n\n\n\n                                           \n                             \n                            \n           \n        \n\n\n\n\n\n\n<span class=\"hidden_text\">                                                      ::: Downloaded on - 09\/06\/2013 16:30:36 :::<\/span>\n <\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Bombay High Court Maharashtra Certified Auditors vs The State Of Maharashtra on 6 October, 2010 Bench: B.H. Marlapalle, U. D. Salvi 1 wp1206-97+ agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.1206 OF 1997 1. Maharashtra Certified Auditors Association (Regd.) 34\/5 B, N.P. Peth, Solapur &#8211; 413 006. 2. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[11,8],"tags":[],"class_list":["post-207005","post","type-post","status-publish","format-standard","hentry","category-bombay-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Maharashtra Certified Auditors vs The State Of Maharashtra on 6 October, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/maharashtra-certified-auditors-vs-the-state-of-maharashtra-on-6-october-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Maharashtra Certified Auditors vs The State Of Maharashtra on 6 October, 2010 - Free Judgements of Supreme Court &amp; 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