40 of the Bihar and Orissa Co operative Society Act and (c) on 1 7 1975 Surcharged Case No. 3 of 1975 had been started against Nawal Kishore Sinha and others by directing issuance of show cause notice to them and that in view of these facts Respondent No. 2 could not be said to have counter manded the Surcharge proceedings, it is further urged that the order dated 16 5 1975 directing surcharge proceedings was, therefore, unnecessary and irrelevant as the proper authority, namely, the Registrar had already decided to start surcharge proceedings which were started by issuance of show cause notice to Nawal Kishore Sinha and others on 1 7 1975 and, in fact, if the struck out order dated 16 5 1975 had remained without being replaced by the order dated 14 5 1975 the surcharged proceedings which were filed on 10 6 1975 would have been delayed and the effect of recalling the first order dated 16 5 1975 (incidentally recalling of the first order by the second order is admitted) was to facilitate the surcharge proceedings (which were being processed at that time in the office of Deputy Registrar) without being required to adopt recovery proceedings from the loanees first.