Sinha, C.J. - (1.) THE facts in this case art shortly as follows: THE respondent Jatindra Kumar Das Choudhury was employed by the Hindustan Cables Ltd. of Rupnara-yanpur, Burdwan (hereinafter referred to as "company"). Sometime in 1956 the employees of the company started a multipurpose co-operative society known as the Hindustan Cables Employee's Co-operative Society Ltd which was registered under the Co-operative Societies Act (hereinafter referred to as the "society"). THE said respondent was appointed the Secretary of the said Society from its very inception THE statutory auditor employed by the Registrar of Co-operative Societies, West Bengal, took the audit of the said Society for the year 1960-61 and made his report dated the 26th of March 1963 On the basis of the said audit report, the Registrar dissolved the Managing Committee of the Society on the ground of mismanagement and appointed an administrator who was the Managing Direc-tor of the company. On or about the 6th of March 1963 the administrator delegated his powers to B. R. Ghose who filed a dispute against the said respondent under Section 86 of the Co-operative Societies Act. It will be important to note the particulars of the claim made which was stated in the claim petition to be as follows: JUDGEMENT_146_AIR(CAL)_1968Html1.htm
(2.) THE Registrar, Co-operative Societies referred the matter to Shri M. M. Kirtania the district auditors, who acted as an arbitrator. So far as items (v) and (vi of the claim are concerned, being the 'canteen account' the said respondent J. K Das Choudhury made a counter claim. This will appear from the order-sheet of the arbitrator and may be set down as follows: "As regards cash balance of canteen section from 5-2-62 to 10-2-62 amounting to Rs. 151-93 nP Sri J. K Das Choudhury stated that the amount was given to some Mukherjee of final inspection for treatment of his eyes -- which was subsequently realised from him and made over to Sri Sadhan Das Gupta in presence of Shri Rajat, Senior Accountant H. C L for crediting to the canteen section and if required he can produce evidence to that effect. As regards Rs. 435 due by him he stated that first he submitted voucher for his Scooter allowance which was subsequently changed beina refused the Scooter allowance and he submitted separate voucher for adjusting the amount from his supervision allowance etc. As regards Canteen account Shri J. K. Das Choudhury stated that the Canteen account has not yet been completed, many vouchers are still to be finalised and adjusted. He submitted a Voucher amounting to Rs 9168-81 nP. to the H. C. L. Ltd. of which amount Rs 3136-52 nP has been recommended to disallow and Rs. 6032-29 nP has been recommended for payment by the company. He further stated that the whole amount has actually been expended and if the amount be reconciled or adjusted properly -- no amount will he pavable to society by him; on the contrary he may get something from the society. THE head of account may be in-terchanged." It will thus be seen that there was a clear counter-claim by the said respondent against the Society. On the 14th of August, 1963 the arbitrator made an award by which he directed the said respondent to pay to the Society the sum of Rs. 2917-75 nP. which is the aggregate of the claims under (i), (ii) and (iii) and also Rs. 1942-55 nP. which is the amount of claim in Clause (iv) totalling Rs. 4860-30 nP., but the arbitrator held that with regard to the claim on the canteen account, namely items (v) and (vi), it was evident to him that the canteen account had not yet been completed and finalised and required further scrutiny. He stated that in this state of circumstances he could not give any verdict on this account. He, therefore made the following award: "It is hereby decreed that the defendant Shri J. K Das Choudhury, Ex. General Secretary of the Hindustan Cable Employees' Co-operative Multipurpose Society Ltd. shall pay to the plaintiff Society Rs. 2,917-75 nP. on account of Insurance and Rs. 1942-55 nP. on account of his Advance account -- thus totalling Rs. 4860-30 nP. on or before 31-12-63 failing which the amount due before that date shall carry interest @ Rs. 6 1/4% per annum from 1-1-64 till final realisation. It is further ordered that the Canteen Section Account should be finalised within the aforesaid date i.e. 31-12-63."
(3.) THE canteen account has also a bearing on the other items. With regard to Clause (iv), namely advance account, the award shows that the said respondent had stated that he had drawn some amount for meeting the expenses of the canteen section. THE award further shows that as regards Clauses (i) and (ii) of the claim the said respondent took up the defence that he might have expended the amount for canteen section. THE only item which does not seem to be connected with the canteen account is Clause (iii) of the claim.;