M.Umaiyorubagam vs The Director Of Co-Operative Audit on 18 November, 2009
10. This Court also in A.S.Janaardhanan V. District Collector,
Madurai reported in 2007 (7) MLJ 236 by following the decision of the Hon'ble
Apex Court in C.O.Arumugam case (cited supra) and the Division Bench order of
this Court has taken a similar view.