TMI Blog2008 (12) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... it from the petitioner as on 31.12.03. The petitioner, along with the firm and its other Directors, disputed their liability to make the said payment and filed an application under Section 91 of the Maharashtra Co-operative Societies Act, 1960. Initially, the Co-operative Court granted an order of status-quo but vacated the same after hearing the Bank. The Co-operative Appellate Court affirmed the order of the Co- operative Court and refused to stay the recovery proceedings. Meanwhile, the respondent-Bank also initiated action for recovery under Section 101 of the aforesaid Act against the petitioner and his business concerns. Accepting the claim of the Bank, the Assistant Registrar of Co-operative Societies issued 12 Recovery Certificates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar, which could be exercised suo motu or on an application. He urged that since the revisional powers under Section 154 of the aforesaid Act had been invoked by the Divisional Joint Registrar of the Co-operative Societies suo motu, the order passed by him could not be said to have been passed contrary to the provisions of Sub-section (2A) of Section 154 of the aforesaid Act. Mr.Gupta urged that the High Court had erroneously come to the conclusion that the revision proceedings against the decision of the Registrar was hit by the provisions of Sub-section (2A) of Section 154 of the above Act, since the inquiry was commenced by the said authority on receipt of information and not on a formal application made to him. 6. Mr.Gupta then conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overy certificate issued by the Registrar under Section 101 unless the applicant deposits with the concerned Society, fifty percent amount of the total amount of recoverable dues. 10. Sub-section (3) provides that no application for revision may be entertained, if made after two months of the date of communication of the decision or order. The revisional authority, however, has been given the power to entertain any such application made even after such period upon sufficient cause being shown for the delay. 11. Mr. Lalit submitted that while an application may be filed within the period prescribed, the revision could not be entertained (emphasis added) or taken up for consideration unless the condition of pre-deposit as indicated in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al shall lie in the proviso to Section 30(2) of the said Act meant that the appeal could not be held to be properly filed until the tax was paid and not that the memorandum of appeal could not be presented. In other words, the appeal would be deemed to have been filed on the date on which the tax was paid and the question would then have to be decided whether there was sufficient case for condonation of delay. 13. Mr. Lalit submitted that in the case of Lakshmi Rattan Engineering Works Ltd. vs. Assistant Commissioner Sales Tax, Kanpur, [(1968) 1 SCR 565] this Court was called upon to consider the expression `entertain' in the proviso to Section 9 of the U.P. Sales Tax Act, 1948, dealing with appeals and it was held by a three-Judge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the State Government and also the Registrar of Co- operative Societies under the Act. It also empowers the State Government or the Registrar to satisfy themselves as to the legality or the proprietary of any such decision or order and to modify, annul or reverse the same after giving the person affected thereby an opportunity of being heard either suo motu or on an application. In the instant case, although learned counsel Mr. Jaydeep Gupta tried to impress upon us that the proceedings had been commenced suo-motu, we are unable to accept such submission since an application had been made by the petitioner to the officer concerned in which all the facts relating to the appeal had been set out. Although, the same was not in the form of a fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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