Section 82(1) in The Goa Co-operative Societies Act, 2001
(1)A member, director, chairman of the society, [* * *] [The words 'Registrar' deleted by the Goa Co-operative Societies (Amendment) Act, 2009.] or any officer authorised by the Registrar may, file a copy of the report of the auditor or the special auditor or the inquiry officer, before the [Registrar] [The words 'Co-operative Authority', the word; 'Registrar' is substituted by the Goa Co-operative Societies (Amendment) Act, 2009.] with an application for necessary action against the person on account of whose conduct the society has incurred loss. [Registrar] [The words 'Co-operative Authority', the word; 'Registrar' is substituted by the Goa Co-operative Societies (Amendment) Act, 2009.] may, on the basis of such report, disallow every item of expenditure incurred contrary to law and order recovery of the same from the person incurring or authorising the incurring of such expenditure, or held responsible in the said report for any deficiency, loss or unprofitable outlay occasioned by his negligence or misconduct of any such amount which ought to have been accounted but is not brought into account by that person and shall, in every such case, specify the amount liable to be paid by such person to the society.Explanation: - It shall not be open to any person whose negligence or misconduct has caused or contributed to any such deficiency or loss, to contend that notwithstanding his negligence or misconduct, the deficiency or loss would not have occurred, but for the negligence or misconduct of some other person.
