1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.253 OF 2010 The Income Tax Department ..Petitioner. V/s. Abhyudaya Co-op. Bank Ltd. & Ors. ..Respondents. Mr. V. Narayan for petitioner. None for respondent. CORAM : DR. D.Y.CHANDRACHUD AND J.P.DEVADHAR, JJ. DATED : 4TH FEBRUARY, 2010 P.C. :- 1. In a proceeding instituted by the first respondent against respondent Nos.2 to 9 under section 84 of the Multi-State Co-operative Societies Act, 2002 for the recovery of its dues, an intervention application was moved by the Income Tax Department. The Arbitrator, by an order dated 28th April, 2009, declined to allow intervention and made an award against the opponents to the dispute. The order of the Arbitrator rejecting the application for intervention cannot be faulted. The arbitration proceedings relate to the dispute filed by the bank for the recovery of its dues against the borrower and guarantor. In the arbitral proceeding, the Income Tax Department was neither a necessary party nor a proper party. The order passed by the Arbitrator does not foreclose the petitioner from asserting such claim as the revenue has, in accordance with law. The Revenue is at liberty to do so in accordance with law. There is no merit in the petition which is accordingly dismissed. (J.P.DEVADHAR, J.) (DR. D.Y.CHANDRACHUD, J.)