IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.2447 of 2010 1. CHITESHWAR PRASAD YADAV S/O SHRI YOGENDRA RAI R/O VILL+P.O- CHAUNWA, P.S- AWATAR NAGAR, DISTT- SARAN AT CHAPRA Versus 1. THE STATE OF BIHAR THROUGH SECRETARY, DEPARTMETN OF CO-OPERATIVE, GOVT.OF BIHAR, PATNA 2. SECRETARY, DEPARTMENT OF CO-OPERATIVES GOVT. OF BIHAR, PATNA 3. THE REGISTRAR, CO-OPERATIVE COMMITTEES, BIHAR,PATNA 4. THE MANAGING DIRECTOR, NALANDA CO-OPERATIVES BANK LTD. BIHARSHARIFF (NALANDA) 5. AKAIR PRIMARY AGRICULTURE CREDIT CO-OPERATIVE SOCIETY LTD. AKAIR, NAGARNAUSA, NALANDA 6. THE CHAIRMAN, PRIMARY AGRICULTURE CREDIT CO- OPERATIVE SOCIETY LTD. AKAIR, NAGARNAUSA, NALANDA 7. THE CHAIRMAN, PRIMARY AGRICULTURE CREDIT CO- OPERATIVE SOCIETY LTD. RAMPUR, NALANDA 8. THE CHAIRMAN PRIMARY AGRICULTURE CREDIT CO- OPERATIE SOCIETY, KACHCHIJAMA, NALANDA with CWJC No.2520 of 2010 1. DHARMENDRA KUMAR S/O ASHESHWAR PRASAD R/O SILHAURI,P.S.MARHOWRAHA,DISTT-SARAN AT CHAPRA Versus 1. THE STATE OF BIHAR THROUGH ,DEPARTMENT OF CO- OPERATIVE GOVT.OF BIHAR,PATNA 2. SECRETARY,DEPARTMENT OF CO-OPERATIVES GOVT.OF BIHAR,PATNA 3. THE REGISTRAR,CO-OPERATIVES COMMITTEES BIHAR,PATNA 4. THE MANAGING DIRECTOR,NALANDA CO-OPERATIVES BANK LTD. BIHARSHARIF(NALANDA) 5. AKAIR ,PRIMARY AGRICULTURE CREDIT CO-OPERATIVE SOCIETY LTD AKAIR,NAGARNAUSA(NALANDA)THROUGH ITS CHAIRAMAN 6. THE CHAIRMAN ,PRIMARY AGRICULTURE CREDIT CO- OPERATIVE SOCIETY LTD null AKAIR,NAGARNAUSA,NALANDA 7. THE CHAIRMAN ,PRIMARY AGRICULTURE CREDIT CO- OPERATIVE SOCIETY LTD RAMPUR,NALANDA 8. THE CHAIRMAN ,PRIMARY AGRICULTURE CREDIT CO- OPERATIVE SOCIETY KACHCHIJAMA,NALANDA with CWJC No.2542 of 2010 1. NIRANJAN KUMAR S/O SHRI CHAMROO MAHTO R/O VILL ANANTPUR,P.O.MADHOPUR,P.S.CHANDI,DISTT-NALANDA Versus 1. THE STATE OF BIHAR THROUGH SECRETARY,DEPARTMENT OF CO-OPERATIVE GOVT.OF BIHAR,PATNA 2 2. SECRETARY,DEPARTMENT OF CO-OPERATIVES GOVT.OF BIHAR,PATNA 3. THE REGISTRAR,CO-OPERATIVES COMMITTEES BIHAR,PATNA 4. THE MANAGING DIRECTOR,NALANDA CO-OPERATIVES BANK LTD. BIHARSHARIF(NALANDA) 5. AKAIR,PRIMARY AGRICULTURE CREDIT CO-OPERATIVE SOCIETY LTD AKAIR,NAGARNAUSA(NALANDA)THROUGH ITS CHAIRAMAN 6. THE CHAIRMAN ,PRIMARY AGRICULTURE CREDIT CO- OPERATIVE SOCIETY LTD AKAIR,NAGARNAUSA,NALANDA 7. THE CHAIRMAN,PRIMARY AGRICULTURE CREDIT CO- OPERATIVE SOCIETY LTD RAMPUR,NALANDA 8. THE CHAIRMAN ,PRIMARY AGRICULTURE CREDIT CO- OPERATIVE SOCIETY KACHCHIJAMA,NALANDA with CWJC No.2545 of 2010 1. AWADH KISHORE PRASAD S/O SHRI DEV NANDAN PRASAD R/O VILL MOJFARA,P.S. ISLAMPUR,DISTT-NALANDA Versus 1. THE STATE OF BIHAR THROUGH SECRETARY, DEPARTMENT OF CO-OPERATIVE GOVT.OF BIHAR,PATNA 2. SECRETARY,DEPARTMENT OF CO-OPERATIVES GOVT. OF BIHAR,PATNA 3. THE REGISTRAR,CO-OPERATIVES COMMITTEES BIHAR,PATNA 4. THE MANAGING DIRECTOR ,NALANDA CO-OPERATIVES BANK LTD. BIHARSHARIF,NALANDA 5. AKAIR,PRIMARY AGRICULTURE CREDIT CO-OPERATIVE SOCIETY LTD AKAIR,NAGARNAUSA(NALANDA)THROUGH ITS CHAIRAMAN 6. THE CHAIRMAN ,PRIMARY AGRICULTURE CREDIT CO- OPERATIVE SOCIETY LTD AKAIR,NAGARNAUSA,NALANDA 7. THE CHAIRMAN ,PRIMARY AGRICULTURE CREDIT CO- OPERATIVE SOCIETY LTD RAMPUR,NALANDA 8. THE CHAIRMAN,PRIMARY AGRICULTURE CREDIT CO- OPERATIVE SOCIETY KACHCHIJAMA,NALANDA with CWJC No.2546 of 2010 1. GANESH KUMAR S/O RAM PRAVESH SINGH R/O MOH MARAHAI BATHAN,P.S.JAGDISHPUR,DISTT-BHOJPUR Versus 1. THE STATE OF BIHAR THROUGH SECRETARY,DEPARTMENT OF CO-OPERATIVE GOVT.OF BIHAR,PATNA 2. SECRETARY,DEPARTMENT OF CO-OPERATIVES GOVT.OF BIHAR,PATNA 3. THE REGISTRAR,CO-OPERATIVES COMMITTEES BIHAR,PATNA 4. THE MANAGING DIRECTOR,NALANDA CO-OPERATIVES BANK LTD. BIHARSHARIF(NALANDA) 3 5. AKAIR,PRIMARY AGRICULTURE CREDIT CO-OPERATIVE SOCIETY LTD AKAIR,NAGARNAUSA(NALANDA)THROUGH ITS CHAIRAMAN 6. THE CHAIRMAN ,PRIMARY AGRICULTURE CREDIT CO- OPERATIVE SOCIETY LTD AKAIR,NAGANAUSA,NALANDA 7. THE CHAIRMAN ,PRIMARY AGRICULTURE CREDIT CO- OPERATIVE SOCIETY LTD RAMPUR,NALANDA 8. THE CHAIRMAN ,PRIMARY AGRICULTURE CREDIT CO- OPERATIVE SOCIETY KACHCHIJAMA,NALANDA with CWJC No.2448 of 2010 1. RAVINDRA PRASAD S/O LATE RAGHUNANDAN PRASAD R/O VILL- SAKLODHA, P.S- NAGARNAUSA, DISTT- NALANDA Versus 1. THE STATE OF BIHAR THROUGH SECRETARY, DEPARTMENT OF CO-OPERATIVE, GOVT. OF BIHAR, PATNA 2. SECRETARY, DEPARTMENT OF CO-OPERATIVES, GOVT.OF BIHAR, PATNA 3. THE REGISTRAR, CO-OPERATIVE COMMITTEE, BIHAR, PATNA 4. THE MANAGING DIRECTOR, NALANDA CO-OPERATIVE BANK LTD, BIHARSHARIFFF (NALANDA) 5. AKAIR, PRIMARY AGRICULTURE CREDIT CO-OPERATIVE SOCIETY LTD., AKAIR NAGARNAUSA (NALANDA) THROUGH ITS CHAIRMAN, 6. THE CHAIRMAN, PRIMARY AGRICULTURE CREDIT CO- OPERATIVE SOCIETY LTD. AKAIR, NAGARNAUSA, NALANDA 7. THE CHAIRMAN, PRIMARY AGRICULTURE CREDIT CO- OPERATIVE SOCIETY LTD. RAMPUR, NALANDA 8. THE CHAIRMAN, PRIMARY AGRICULTURE CREDIT CO- OPERATIVE SOCIETY, KACHCHIJAMA, NALANDA with CWJC No.2640 of 2010 1. NARENDRA KUMAR S/O SHRI KAMTA PRASAD R/O VILL.- BHUIGAU, P.O. BASANT, P.S. GARWA, DISTT.- SARAN AT CHAPRA Versus 1. THE STATE OF BIHAR THROUGH SECRETARY DEPARTMENT OF CO-OPERATIVE, GOVT. OF BIHAR, PATNA 2. SECRETARY DEPARTMENT OF CO-OPERATIVES, GOVT. OF BIHAR, PATNA 3. THE REGISTRAR CO-OPERATIVE COMMITTEES, BIHAR, PATNA 4. THE MANAGING DIRECTOR NALANDA CO-OPERATIVES BANK LTD., BIHARSHARIFF(NALANDA) 5. AKAIR PRIMARY AGRICULTURE CREDIT CO-OPERATIVE SOCIETY LTD., AKAIR, NAGARNAUSA (NALANDA) THROUGH ITS CHAIRMAN 6. THE CHAIRMAN PRIMARY AGRICULTURE CREDIT CO- OPERATIVE SOCIETY LTD., AKAIR, NAGARNAUSA, NALANDA 7. THE CHAIRMAN PRIMARY AGRICULTURE CREDIT CO- OPERATIVE SOCIETY LTD., RAMPUR, NALANDA 8. THE CHAIRMAN PRIMARY AGRICULTURE CREDIT CO- OPERATIVE SOCIETY, KACHCHIJAMA, NALANDA 4 For the Petitioners:- Mr. Kunal Tiwary For the State:- Mr. S.D. Sanjay, A.A.G.-12, Mr. Gopal Pd. Gupta, A.C., Mr. Md. R. Ahmad, A.C. to G.P.-7, Mr. Sanjay Kr. Mishra, A.C. To S.C.-8 Mr. Vijay Bharti, A.C. to S.C.-26 & Mr. Rakesh Kr. Srivastava, A.C. to G.P.-4 For the Bank:- Mr. Yadav Chand Prasad, Advocate For the Respondent no.4:- Mr. Kumar Ravish, A.G. to G.A.-10 ----------- 02. 29.04.2011 Heard learned counsel for the petitioner, for the State and for the Nalanda Co-operative Bank Limited. The petitioners are stated to be depositors in the Akair, Primary Agriculture Credit Co-operative Society Limited (hereinafter referred to as the PACCS, AKAID). They are aggrieved by the audit objections for the period 1992-2008, in pursuance of which the impugned order dated 29.4.2009 has been passed by the Registrar of the Co-operative Societies, Bihar directing that the audit report had rejected the claim for disbursement of loans between the period 1992-2008 and such loans rejected in the audit may not be included in the figures with regard to deposit and disbursement of the Society. Learned counsel for the petitioner submits that they were not given an opportunity to satisfy the Registrar, Co-operative Societies with regard to the audit objections. Audit objections are basically an executive function, based on expertise best left to the experts. Unless 5 questions of non-consideration of materials or any other procedural infirmities during audit are pointed out from the report itself, the Court cannot sit in scrutiny over the audit report as what may be described as super audit. If the petitioners are of the opinion that they do have answers to the audit objection, nothing precludes them from approaching the Registrar of Co-operative Societies and seeking to persuade him that the audit objection stand answered by their explanation. If the petitioners so approach the Registrar of the Co-operative Societies, the Court expects that the Registrar shall consider their claims and then dispose off the matter in accordance with law. Needless to state that, if the Registrar is otherwise satisfied, nothing precludes him from passing appropriate orders notwithstanding his earlier order dated 29.5.2009. It is expected that the Registrar of the Co- operative Societies shall endeavour to dispose off the matter expeditiously preferably within a maximum period of five months from the date of receipt/production of a copy of such application from the petitioners. The writ application stands disposed. P.K ( Navin Sinha, J.)