- 1 - HC-KAR NC: 2025:KHC:32848 WP No. 22328 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE R. NATARAJ WRIT PETITION NO. 22328 OF 2024 (CS-RES) BETWEEN: RAVINDRA DIVAKARA SHASTRY S/O LATE RAMACHANDRA SHASTRY, AGED ABOUT 62 YEARS, RESIDING AT NO. 22-3-523/1, RAMESHWARA, BEHIND JEPPUMEDICITY, MORGANS GATE, MANGALORE - 575001. THE PETITIONER WAIVES THE BENEFIT OF SENIOR CITIZEN &PETITIONER (BY SRI. RAMA MURTHY R., ADVOCATE) AND: THE CENTRAL REGISTRAR OF CO-OPERATIVE SOCIETIES MINISTRY OF CO-OPERATION, FLOOR -1, ATAL AKSHAY URJA BHAWAN, LODHI ROAD, CGO COMPLEX, NEW DELHI 110003. &RESPONDENT (BY SRI. M N KUMAR, CGC) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENT TO CONSIDER THE APPLICATION DATED 04/10/2023 (ANN-D) AND ITS EARLIER APPLICATION DATED 18/08/2023 (ANN-C) SEEKING TO INCLUDE PETITIONERS NAME IN THE PANEL OF STATUTORY AUDITORS OF MULTI-STATE CO-OPERATIVE SOCIETIES WHOSE Digitally signed by SUMA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:32848 WP No. 22328 of 2024 TURNOVER EXCEEDS RS 500 CRORES AS PER THE PROVISIONS OF SECTION 70(2) OF THE MSCS ACT. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE R. NATARAJ ORAL ORDER The petitioner has sought for a writ in the nature of mandamus to direct the respondent to consider his application dated 04.10.2023 and the earlier application dated 18.08.2023. 2. The petitioner claims to be a practicing Chartered Accountant. He contends that in view of the insertion of proviso to Section 70(2) in the Multi-State Co-operative Societies Act, 2002, a statutory auditor, whose name appears in the panel of auditors has to be appointed. This panel was published on 21.09.2023. The petitioner submitted representations dated 18.08.2023 and 04.10.2023 to include his name in the panel. He contends that the representations are not considered and therefore, he is before this Court seeking for a direction to consider his representations. - 3 - HC-KAR NC: 2025:KHC:32848 WP No. 22328 of 2024 3. The learned counsel for the petitioner submits that the list for panel of auditors for the financial year 2024-2025 is already announced and the name of the petitioner is also included in the list. Therefore, the petitioner is not interested in pursuing this petition. However, he contends that the name of the petitioner is included in the panel of auditors to audit societies up to Rs.500 crores and not beyond. He submits that a representation would be submitted to the respondent and to consider including the name of petitioner in the panel of auditors to audit societies whose turnover is beyond Rs.500 crores and direction be issued to the respondent to consider the same. 4. In view of the aforesaid submission, the relief sought for by the petitioner is partially granted by the respondent. Nonetheless, if the petitioner wants to compel the respondent to include his name in the panel of auditors to audit Societies whose turnover exceeds Rs.500 crores, he may make a representation in accordance with law within a period of one month and the respondent shall place the representation before - 4 - HC-KAR NC: 2025:KHC:32848 WP No. 22328 of 2024 the appropriate authority, who shall consider the representation within a period of one month thereafter. 5. The writ petition is disposed on the above terms. Sd/- (R. NATARAJ) JUDGE BKN List No.: 1 Sl No.: 10