1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.10378 OF 2009 1.Shrinivas Madhavrao Vaidya and another. ...Petitioners vs. 1.The State of Maharashtra and others. ...Respondents --- Mr.R.P.Sabban, for Petitioners. Mr.V.S.Gokhale, for Respondents. CORAM: D.K.DESHMUKH & A.R.JOSHI, JJ. DATED: 3rd February,2010. P.C: 1. The petitioners by this petition claim that the Divisional Joint Registrar, Pune Division could not have appointed Chartered Accountants for auditing the accounts of the Co-operative societies which are State level 2 societies or Co-operative banks whose turnover is in excess of Rs.25 crores. In support of the submission, the learned Counsel relies on a Circular issued by the Commissioner & Registrar, Co-operative Societies. Perusal of the Circular shows that it has been issued by the Commissioner & Registrar, Co-operative Societies, under Section 3 the Maharashtra Co- operative Societies Act. Perusal of Section 3 of the Maharashtra Co-operative Societies Act shows that it confers power on the State Government to delegate powers of the Registrar to his subordinates. There is no provision which confers power on the Registrar to delegate his powers or to issue any circulars. We do not see any substance in the petition. The Petition is, therefore, disposed. (D.K.DESHMUKH, J.) (A.R.JOSHI, J.)