IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY APPELLATE SIDE APPELLATE SIDE APPELLATE SIDE WRIT PETITION NO. 4135 OF 2008 WRIT PETITION NO. 4135 OF 2008 WRIT PETITION NO. 4135 OF 2008 The Nashik Merchants’ Co-op. Bank Ltd., Nashik. ... Petitioner. V/s. The Collector, Nashik & others. ... Respondents. P.N.Joshi for the petitioner. S.D.Rayrikar, AGP for respondent Nos.1 & 5. V.S.Masurkar with Mrs.N.V.Masurkar for respondent Nos.2 and 3. N.V.Bandiwadekar for respondent No.4. CORAM: V.C.DAGA, J. CORAM: V.C.DAGA, J. CORAM: V.C.DAGA, J. DATED: 28th August 2008. DATED: 28th August 2008. DATED: 28th August 2008. P.C.: P.C.: P.C.: ---- ---- ---- . Heard learned counsel for the petitioner. 2. This petition is directed against the audit report dated 18th January, 2005 submitted by respondent No.4. In my considered view, the audit report is not open to challenge. The authority may accept the audit report or may not accept it. If the audit report is acted upon and action is taken prejudicial to the petitioner, then it is open for the petitioner to challenge that action. The petition is not maintainable. 3. In the result, petition is dismissed as not maintainable with no order as to costs. (V.C.DAGA, J.) (V.C.DAGA, J.) (V.C.DAGA, J.)