TaxTMI 
TaxTMI 
2009 (4) TMI 1007
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....dvanced by the petitioner to respondent no 4. Respondent Nos. 5(a) to (d) are the heirs of original respondent No. 5. 2. By an order dated 11.7.2006 the Assistant Registrar Cooperative Societies, respondent No. 2 dismissed the petitioners application for a recovery certificate under Section 101 of the MCS Act. The Petitioner challenged this order by filing a revision application under Section 154 of the MCS Act. This application was rejected by the impugned order. By the impugned order dated 14.8.2008 the Divisional Joint Registrar, respondent No. 3 held that he is not empowered to entertain and decide matters pertaining to any multi State cooperative society. He therefore dismissed the petitioners application for revision under Section 154 of the MCS Act for want of jurisdiction. This order was based on a judgment of a Division Bench of this Court which I will refer to later. 3. The case in a nutshell is this. In 1964 the petitioner was registered under the MCS Act. During the subsistence of this registration the petitioner filed recovery proceedings under section 101 of the MCS Act against respondent Nos. 4 to 7 and the same having been rejected by the second respondent, th....
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....ion therefore falls for consideration: Whether the Revisionary Authority has no jurisdiction to entertain and decide an application under Section 154 of the Maharashtra Cooperative Societies Act, 1960 filed by a society registered under that Act when the applications under Sections 101 and 154 were filed but was converted into a multi-State cooperative society during the pendency of the application for revision whereupon the applicant was registered under the multi State Cooperative Societies Act and its registration under the Maharashtra Cooperative Societies Act, 1960 was cancelled. 6. Section 154 of the MCS Act reads as under: 154. Revisionary powers of State Government and Registrar. The State Government or the Registrar, suo motu or on an application, may call for and examine the record of any inquiry or proceedings of any matter, other than those referred to in Sub-section (9) of Section 149, where any decision or order has been passed by any subordinate officer, and no appeal lies against such decision or order, for the purpose of satisfying themselves as to the legality or propriety of any such decision or order, and as to the regularity of such pro....
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....Registrar, after consulting the Registrars of Cooperative Societies of the States concerned, has satisfied himself that such amendment: (i) fulfils the requirements of the members being from more than one State; (ii) is in accordance with the provisions contained in Sub-section (4) of Section 11, he may register the amendment within a period of six months from the date of receipt thereof by him: Provided that no cooperative society shall be deemed to have been converted into a multi-State cooperative society on any ground whatsoever unless such society is registered as a multi-State cooperative society. (3) The Central Registrar shall forward to the cooperative society a copy of the registered amendment together with a certificate signed by him and such certificate shall be conclusive evidence that the amendment has been registered. (4) Where the Central Registrar ref....
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.... appeal then in force are preserved to the parties thereto till the rest of the career of the suit. (iv) The right of appeal is a vested right and such a right to enter the superior court accrues to the litigant and exists as on and from the date the lis commences and although it may be actually exercised when the adverse judgment is pronounced such right is to be governed by the law prevailing at the date of the institution of the suit or proceeding and not by the law that prevails at the date of its decision or at the date of the filing of the appeal. (v) This vested right of appeal can be taken away only by a subsequent enactment, if it so provides expressly or by necessary intendment and not otherwise. I find it unnecessary to deal in any detail with the judgements referred to in the above judgement as the Supreme Court dealt with each of them in considerable detail including by analyzing the facts therein. There are however certain observations in the judgement which I will refer to in addition to the conclusions as summarized in paragraph 23 quoted above. The main, le....
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....ilarities to be of greater significance, importance and relevance than the dissimilarities between an appeal and a revision while considering the question that falls for consideration in this case. What is important to note is that both, an appeal and a revision, entitle a party to challenge the judgement of a subordinate authority or court before a superior authority or court. A revision and an appeal provide the means to an aggrieved party to obtain rectification of orders of subordinate authorities or courts. A party may be entitled to invoke the appellate jurisdiction as a matter of right. The exercise of revisionary jurisdiction however is often only a matter of discretion of the revisionary authority. That however to my mind would make no difference either. Where a statue provides a revision it entitles the party to invoke the revisionary jurisdiction of the authority or court. That the court or authority may or may not exercise its revisionary jurisdiction in the exercise of its discretion is another matter altogether. What is important is that the party is entitled to approach the revisionary authority and seek the exercise of its discretion in its favour to redress what it....
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....tion 7 shall, in relation to such area, have or exercise any jurisdiction in respect of any suit or proceeding of the nature referred to in the Explanation to that subsection; (b) no magistrate shall, in relation to such area, have or exercise any jurisdiction or powers under Chapter IX of the Code of Criminal Procedure, 1973 (2 of 1974); (c) every suit or proceeding of the nature referred to in the Explanation to Sub-section (1) of Section 7 and every proceeding under Chapter IX of the Code of Criminal Procedure, 1973 (2 of 1974),: (i) which is pending immediately before the establishment of such Family Court before any district court or subordinate court referred to in that subsection or, as the case may be, before any magistrate under the said Code; and (ii) which would have been required to be instituted or taken before or by such Family Court if, before the date on which such suit or proceeding was instituted or taken, this A....
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....n it but by an act of the opposite party with which it had nothing to do. I see nothing in the scheme of either of these Acts which warrants an interpretation leading to such a conclusion. 14. In Tirupati Ginning & Pressing Factory v. Balaji Ginning & Pressing Industry and Ors. (2008) 8 LJSOFT 113 the recovery certificate was applied for by the second defendant Bank under Section 101 of the MCS Act on 27.6.2002 and the same was issued on 9.8.2002. The Bank got itself registered under Multi-State Act after said Act came into force on 19.8.2002. It was not disputed that the proceedings for recovery under Section 101 of the MCS Act were initiated and were pending. Respondent No. 1 filed a civil suit for a declaratory relief that the defendants including the bank were not entitled to act in furtherance to the provisions of the MCS Act and for certain other consequential reliefs. It was contended that in view of the registration of the bank under the Multi-State Act the proceedings under the MCS Act were a nullity. The rights of an auction purchaser were also involved. A preliminary objection as to the maintainability of that suit on the ground that no notice under Section 164 of the....
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....t to those under the Multi - State Act. 17. The impugned order was based on a judgement of a Division Bench of this Court in the case of Adarsh Ginning and Pressing Factory v. State of Maharashtra: 2007 (5) ALL MR 364. The judgement is of no relevance in the facts of the present case. Firstly in that case the bank was earlier registered under the MCS Act and on 9.12.1999 it was registered under the Multi-State Co-Operative Societies Act, 1984. The bank instituted the recovery proceedings under Section 101 on 14.8.2002 (paragraph 20 of the judgments .The Multi-State Act of 2002 came into force with effect from 19.8.2002. Under Section 126 of the Act of 2002 the 1984 Act was repealed. Section 126(2) provides a saving clause interalia in respect of any application made under the 1984 Act. The main issue in the Writ Petitions filed before the Division Bench was as to the validity of the circulars issued by the authorities under the MCS Act. It was contended that the State authorities/authorities under the MCS Act had no jurisdiction to issue directions or circulars in respect of proceedings relating to the Multi - State Act. The question presently under consideration neither fell fo....
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....iety or between the liquidator of one multi-State cooperative society and the liquidator of another multi-State cooperative society, such dispute shall be referred to arbitration. (2) For the purposes of Sub-section (1), the following shall be deemed to be disputes touching the constitution, management or business of a multi-State cooperative society, namely: (a) a claim by the multi-State cooperative society for any debt or demand due to it from a member or the nominee, heirs or legal representatives of a deceased member, whether such debt or demand be admitted or not ; (b) a claim by a surety against the principal debtor where the multi-State cooperative society has recovered from the surety any amount in respect of any debt or demand due to it from the principal debtor as a result of the default of the principal debtor, whether such debt or demand is admitted or not ; (c) any dispute arising in connection with the election of any officer of a multi-State cooperative society. (3) If ....
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....: (a) when the dispute relates to the recovery of any sum including interest thereon due to a Multi-State cooperative society by a member thereof, be computed from the date on which such member dies or ceases to be a member of the society; (b) save as otherwise provided in Clause (c), when the dispute relates to any act or omission on the part of any of the parties referred to in Clause (b) or Clause (c) or Clause (d) of Sub-section (1) of Section 84, be six years from the date on which the act or omission, with reference to which the dispute arose, took place; (c) when the dispute is in respect of an election of an officer of a multi-State cooperative society, be one month from the date of the declaration of the result of the election. (2) The period of limitation in the case of any dispute, except those mentioned in Sub-section (1), which are required to be referred to arbitration shall be regulated by the provisions of the Limitation Act, 1963 (36 of 1963), as if the dispute were a suit and the arbitrato....
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....respect to repeals, any notification, rule, order, requirement, registration, certificate, notice, decision, direction, approval, authorisation, consent, application, request or thing made, issued, given or done under the Multi-State Cooperative Societies Act, 1984 (51 of 1984) shall, if in force at the commencement of this Act, continue to be in force and have effect as if made, issued, given or done under the corresponding provisions of this Act. (3) Every multi-State cooperative society, existing immediately before the commencement of this Act which has been registered under the Cooperative Societies Act, 1912 (2 of 1912) or under any other Act relating to cooperative societies in force, in any State or in pursuance of the provisions of the Multi-Unit Cooperative Societies Act, 1942 (6 of 1942) or the Multi-State Cooperative Societies Act, 1984 (51 of 1984), shall be deemed to be registered under the corresponding provisions of this Act, and the bye-laws of such society shall, insofar as they are not inconsistent with the provisions of this Act, or the rules, continue to be in force until altered or rescinded. (4) All appointments, rul....