THE HON’BLE SRI JUSTICE L.NARASIMHA REDDY WRIT PETITION No.12573 of 2010 ORDER: The petitioner is a cooperative house building society. A special audit into the affairs of the society was ordered. The senior inspector of audit, who conducted the audit, noticed certain irregularities said to have been committed by certain office bearers of the erstwhile managing committee. Taking the same into account, the Deputy Registrar/Divisional Cooperative Officer, the fourth respondent herein, issued notice dated 11.03.2005 in exercise of powers under Section 60 (1) of the Andhra Pradesh Cooperative Societies Act, 1964 (‘the Act’ for short). The grievance of the petitioner is that though more than five years have elapsed, the fourth respondent has not taken any steps so far. Heard the learned counsel for the petitioner and the learned Government Pleader for Cooperation. The surcharge proceedings under Section 60 of the Act are preceded by an audit, inspection or enquiry, under the relevant provisions of the Act. It is only after such exercise becomes final, that surcharge proceedings under Section 60 of the Act are initiated. There cannot be any justification for keeping the proceedings of that nature pending for decades. Therefore, the Writ Petition is disposed of directing the fourth respondent to conclude the surcharge proceedings initiated under Section 60(1) of the Act within a period of four months from the date of receipt of a copy of this order. There shall be no order as to costs. _______________________ L.NARASIMHA REDDY, J 09th June, 2010 GHN