Case Law Details
The challenge in this petition is to the Circular dated 6th March, 2013 issued by the 1st respondent. The said circular lays down the procedure of preparation of a panel of Auditors and Auditing firms in accordance with the third proviso to sub-section (1) (a) of Section 81 of the Maharashtra Cooperative Societies Act, 1960 (hereinafter referred to as `the said Act’) as amended by Maharashtra Ordinance No. II of 2013.
Clause (21) of Section 2 of the said Act defines the word “prescribed”. Prescribed is defined as “what is prescribed by Rules”. The clause (b) of sub-section (1) of Section 81 provides that the Rules shall prescribe the manner of preparation, declaration and maintenance of the Panel of Auditors and Auditing Firms by the Registrar. Thus, it follows that unless Rule making power is exercised, the Registrar cannot undertake the exercise of preparation, declaration and maintenance of the panel of Auditors. Unless Rules are framed accordingly, the preparation of panel cannot be undertaken by the State Government.
Hence, we dispose of the petition by passing following order:
(i) In view of what we have held earlier and in view of what is stated in the reply of Shri Krishna Ramu Khilari filed by the respondent, now the Circular dated 6th March, 2013 shall not be acted upon;
(ii) As held by us, after exercising Rule making power, the Registrar shall undertake a fresh exercise of preparation, declaration and maintenance of the Panel of Auditors and Auditing Firms in accordance with the Rules, which may be framed in accordance with the said Act.
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Respected Sir,
Kindly mail me a copy of HC order/Judgment copy regarding “HC banned audit panel of financial year 2012 – 2013”. I am look after the Air Foce employees society, AF STN Devlali (South) at Nasik (Maharastra). Mob no :-09823350809.
Kindly mail me a subject HC decision copy on my e-mail address pdjad111@gmail.com at the earliest.
Thanking you sir.