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Gramseva Seva Sahakari Sanstha Akoli, ... vs The State Of Maharashtra, Thr. ... on 27 April, 2023

In the case of Dilip v. Commissioner of Co-operation (supra) learned Single Judge of this Court has analysed the provisions of Section 75(5) of the MCS Act and has held that before the action is taken by the Registrar, the Registrar has to come to a conclusion that there is no reasonable excuse or justifiable reason for not complying with the provisions. In the present case, there is no such finding by the Assistant Registrar.
Bombay High Court Cites 25 - Cited by 0 - A G Gharote - Full Document

Gaurav K. Desai vs The State Of Maharashtra And Ors on 6 February, 2015

44. Applying the law laid down by this Court as discussed above to the facts of present case, it can be seen that there was compliance of Section 75(2) of the MCS Act as the report of Harish Hegde & Co., was placed before the Annual General Meeting. Even if the audit report of RSVA & Co., was not placed before the 101 st Annual General Meeting, the same was subsequently placed before the 102nd Annual General Meeting and was accepted. Assuming for the sake of argument that it is the report of RSVA & Co., which would constitute an audit report of society, the fact remains that the audit report was placed for consideration in the next Annual General Meeting and maximum what can be considered is that there was a delay. It is nobody's case that no audit report was tabled before the general body and the submission is that the audit report of RSVA & Co., was not tabled before the general body, which is termed as statutory audit report.
Bombay High Court Cites 10 - Cited by 2 - A V Mohta - Full Document

Santosh Hari Gavas And Anr vs State Of Maharashtra Through ... on 21 October, 2021

47. Coming to the decision of Santosh Hari Gavas v. State of Maharashtra (supra) relied upon by Mr. Dave, the learned Single Judge has emphasized the legislative intent in prescribing the time limit for getting the books of accounts audited as well as the mandatory requirement of placing the same before the Annual General Meeting to ensure the transparency, proficiency and efficient management of society. There is no quarrel with the said proposition. However, the facts are clearly distinguishable for the reason that in that case the office bearers of society failed to convene and hold the Annual General Meeting within the statutory period for the reason which cannot be said to be beyond their control and has therefore held that to contend such lapse would run counter to the statutory provisions. Facts of the case are clearly distinguishable are not applicable to the present case. CONCLUSION:
Bombay High Court Cites 6 - Cited by 0 - N J Jamadar - Full Document
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