SUSANTA CHATTETJEE, J. ( 1 ) THE present writ petition has been filed by a co-operative Housing Society registered under the West Bengal Co-operative societies Act, 1973 and its Chairman with another member. There is a prayer for issuance of a Writ of Mandamus directing the respondents and each one of them to rescind, revoke, cancel and withdraw the impugned order of liquidation passed by the respondent No. 4 on 3-6-80 and also a subsequent order dated 7th of March, 1984 besides other consequential reliefs as elaborated in the writ petition itself. It is stated that on or about 4th of April 1969 the said Co-operative Society was duly registered with the object of primarily establishing on co-operative basis of settlement and/or housing schemes for persons with moderate income by affording various facilities for owning a house or flat The said Co-operative Society consisted of 11 (eleven) numbers and its registered office situated at 107, Dr. Megh nath Saha Sarani, Calcutta. A Managing Committee of the said Co-operative society was duly formed in terms of the said Co-operative Societies Act and the Rules framed thereunder and the petitioner No. 2 was the Chairman at all relevant and material points of time. It is further stated that the said Co-operative Society thereafter raised the funds to purchase a plot of land measuring 20 Cottahs approximately at No. 9a, Judge's Court Road, calcutta and it proposed construction of a multi-storeyed building thereon for the purpose of providing accommodation to its members. However, on the sudden demise of the main promoter of the said Society there was a set back and the Society lost its incentive to implement the project as was originally envisaged. As a result thereof, the construction of the building and/or development of the said property of the Co-operative Society was deferred. On or about February 1979, the said Society through its Chairman decided to sell the said plot of land upon an advice and/or opinion of the solicitor. Being so advised the said Society entered into an agreement for sale of the said property of the Co-operative Society with one Smt. Lakshmi Sivaraman for valuable consideration. It is further alleged that the said agreement for sale has, at present lost its force being barred by law of limitation. Being so advised the said Society entered into an agreement for sale of the said property of the Co-operative Society with one Smt. Lakshmi Sivaraman for valuable consideration. It is further alleged that the said agreement for sale has, at present lost its force being barred by law of limitation. However, with the object and view, the said Society convened a general meeting of the members and resolved that the said co-operative Society should voluntarily be wound up and the Chairman was authorised to submit the necessary application with the Registrar of co-operative Societies, West Bengal. By an order dated 3rd June, 1980 the deputy Registrar of Co-operative Societies (Calcutta Metropolitan Area housing) alleged that in exercise of power conferred by Section 89 (1) of the west Bengal Co-operative Societies Act, 1973, there may be winding of the said Society. He appointed Sri Narayan Chandra Saha, Co-operative development Officer to be the Liquidator of the said Society. The said order is alleged to have been passed on the basis of the result of the inspection held into the affairs of the said Society and also by exercising the power under Section 89 of the said Co-operative Societies Act. Pursuant to the said order the Liquidator so appointed being the respondent No. 3 took over possession of all the relevant papers and documents of the said society but no steps have yet been taken in this regard to complete the task. ( 2 ) IT is further stated that the petitioners were advised by the office of the respondent No. 4 that the provisions of the West Bengal Co-operative societies Act and the Rules framed thereunder indicate that the surplus funds in the hands of the liquidator after meeting all the liabilities of the Oo-operative Society and after payment of the investment by the membees of the members of the said Society might be paid into the funds of the Co-operative Development Funds. It is stated that the members of the said Co-operative Society had sufficient reasons to change their minds and a procedure to dispose of the said land. Accordingly, a resolution was duly passed on 11th July, 1980 whereby all the members resolved for reviving the winding up order and undertook to proceed with the housing project of the Society after cancellation of the liquidation order. Accordingly, a resolution was duly passed on 11th July, 1980 whereby all the members resolved for reviving the winding up order and undertook to proceed with the housing project of the Society after cancellation of the liquidation order. Realising that any step for winding up of the Society would be contrary to the interest of the members and as well as such resolution dated 2nd February 1979 was not passed in accordance with the bye-laws of the Society. They convened another general meeting of the members of the Society on 11th july 1980 and in the said meeting, it was unanimously resolved that the winding up order should be rescinded and/or annuled and necessary steps should be taken for the said purpose so that the said Society may be revived in order to carry out the original objects. Pursuant to the terms of the resolution dated 11th July, 1980 the petitioner No. 2 by an application dated 12th July 1980 requested the Deputy Registrar of Co-operative Societies, west Bengal to rescind and/or annul the said winding up order to enable the members of the said Society to revive the said Society in order to achieve its objects. It is alleged that the respondent No. 4 did neither take up any step to rescind and/or cancel the order for winding up of the society and being aggrieved by and dissatisfied with the inaction of the statutory autnorities the petitioners moved a writ application under Article 226 of the Constitution of India. The said writ application was disposed of on 11th of October, 1982 with the direction that the pending application should be disposed of as cxpeditiously as practicable, preferably within three months from the date of the order. There was further observation that the assets in the hands of the Liquidator may not be disposed of by him in the meantime. Thereafter, the petitioners took inspection of all relevant records relating to ARCO Co-operative Housing society Limited maintained by the office of the respondent No. 4 and in particular, with regard to the steps relating to the winding up proceedings. On July 30, 1983 the petitioners filed an application before the Deputy Registrar of co-operative Societies (Diary, Fishery and Housing), West Bengal submitting farther materials for cancellation and/or revocation of the order of winding up of the Society. On July 30, 1983 the petitioners filed an application before the Deputy Registrar of co-operative Societies (Diary, Fishery and Housing), West Bengal submitting farther materials for cancellation and/or revocation of the order of winding up of the Society. In the said application, the petitioners specifically pointed out that several irregularities and illegalities as detailed in the present writ petition. The said application was initially heard by the deputy Registrar of Co-operative Societies being nominated by the Registrar of Co-operative Societies and while he was in seisin of the said proceedings the petitioners filed an application before the Registrar of Co-operative societies for changing his nominee but the said prayer was turned down. However, the respondent No. 4 did not consider the application dated 30th july 1983 by way of amendment and/or additional grounds of the earlier petition dated 30th July, 1980 with the observation that the proposed amendment would change the basic nature and character of the original petition. The order dated 4th of October, 1983 disposing of the application dated July 12, 1980 was challenged by filing another writ application and by order dated 10th of February 1984 the same was disposed of by the hon'ble Mr. Justice Asha Mukul Pal (as His Lordship then was) by directing the Registrar personally to hear the matter in course of one month in accordance with law and he will consider all the points including the maintainability of the application. Pursuant to the said order dated 10th february 1984 the petitioners appeared before the Registrar of Co-operative societies on 27th February 1984 and submitted a written submission dated 20th February, 1984. It was made clear before the Registrar that in the event the winding up order is revoked, the said Society will take up the housing project as envisaged to enable the petitioners to fulfil their objects. However, considering all the points raised by the petitioners, the Registrar of Co-operative Societies by an order dated 7th of March. 1984 held that the revocation of the liquidation order is not justified. A copy of the said order has been annexed to the present writ petition by the letter "k". However, considering all the points raised by the petitioners, the Registrar of Co-operative Societies by an order dated 7th of March. 1984 held that the revocation of the liquidation order is not justified. A copy of the said order has been annexed to the present writ petition by the letter "k". The petitioners' have challenged the said order dated 7th March, 1984 on the grounds that the authorities concerned failed to consider all the points raised by the petitioners in the application dated 30th July, 1983 as well as the written submission filed on 29th February 1984, the Registrar of co-operative Societies should have appreciated the second petition dated 30th july 1983 seeking amendment of the petition dated 12th July 1980 and as if registrar had proceed on a presumption that there is no scope for revocation of the liquidation order and thereby committed miscarriage of justice. Under Section 89 of the said Co-operative Societies Act it is obligatory on the part of the Registrar to afford an opportunity of hearing before making any order of liquidation and failure to do the same will certainly vitiate the entire proceedings. Section 89 of the said Act has further conferred power upon the Registrar to pass the order for liquidation and such power is discretionary indeed. Such a discretionary power cannot be delegated to any person and the Registrar ought to have revoked the liquidation order when all the members of the said Society unanimously resolved in the manner as provided under Section 93 of the Act praying revocation of the same. The petitioner, therefore, filed the present writ petition seeking reliefs as stated earlier. ( 3 ) THE present writ petition was moved before the Hon'ble Mr. Justice a. K. Jana (as His Lordship then was) on 17th February, 1980 and an interim order as prayed for was granted for a period of three weeks and the matter appeared before the appropriate Bench and by order dated May 14, 1984 the Hon'ble Mr. Justice Ajit Kumar Seagupta gave direction for filing affidavits by the parties and the interim order was allowed to continue till the disposal of the writ petition. Subsequently, an application for addition of parties was made and by an order dated 3-2-88 the same was allowed by this Bench and the question of locus standi of the added parties was kept open. Subsequently, an application for addition of parties was made and by an order dated 3-2-88 the same was allowed by this Bench and the question of locus standi of the added parties was kept open. ( 4 ) THE present writ petition is contested by the State respondents and the added parties. It will appear from the affidavit-in-operation that the Deputy Registrar is vested with all the powers of the Registrar except those powers conferred under Section 10 of the Co-operative Societies act read with Third Schedule within the period of limitation as provided therein. It is not open for the writ petitioner to complain against the said order without preferring an appeal as per provisions of the order. The landed property acquired by the Society out of the funds provided by the American refrigeration Company and under the appropriate Rules the petitioner cannot claim in the manner as alleged. Upon careful considerations of the affairs of the Society the competent authority decided to liquidate the Society, and such competent authorities are vested with the powers for passing an order of liquidation. It was unfortunate to note that the society was registered in the year 1969 but no project could be chalked out even after the lapse of 10 years from the date of registration and in order to ensure better interest of the shareholders the authorities decided to sell out the property for grainful purpose. The letter dated 12th of July, 1980 sent by the Society was duly considered by the Deputy Registrar of Co-operative Societies and by a memo being No. 1192/cmah/dated 27-10-80 communicated the decision to the Society. The contents of the said letter dated 12th July, 1980 clearly indicate the intention of the Society without any ambiguity stated in the said letter with the sale proceeds of the landed property will be distributed amongst the members and unless the liquidation order is revoked, such purpose cannot be justified. Pursuant to the order passed by this Hon'ble Court the Registrar disposed of the application dated 30th July, 1983 in accordance with law. It will appear from the orders passed by this Hon'ble Court that the Registrar was directed to consider and dispose of the representation dated 30th July, 1983 and not any other representation or application. Pursuant to the order passed by this Hon'ble Court the Registrar disposed of the application dated 30th July, 1983 in accordance with law. It will appear from the orders passed by this Hon'ble Court that the Registrar was directed to consider and dispose of the representation dated 30th July, 1983 and not any other representation or application. The orders made by this Hon'ble court were complied at all material points of time and the representation is thoroughly misconceived and the prayers made by the petitioners are bereft of any merit. The added parties have also controverted the allegations of the writ petitioners after filing a lengthy affidavit-in-opposition and they have challenged the contentions of the writ petitioners by denying the allegations and also by asserting that by an instrument the land in question was intended to be sold and there cannot be any question of revocation of the order of liquidation to enable the writ petitioners to go around to start any project as canvassed in the present writ petition. The entire step taken by the petitioners is motivated and purposive. In view of the fact that there is steep rise of the price of hind and there is sudden demand of houses around the area where the property is situated at Judge's Court road, Calcutta and for unlawful gain, the present writ petition is filed to circumvent the facts already accomplished. The petitioners, however, have filed affidavit-in-reply reiterating the stand taken in the original writ petition by disputing and challenging the contentions of the respondent no. 4 and the added parties. ( 5 ) HAVING heard the counsels for the respective parties and considering the materials on record, it appears to this Court that the only question to be answered is as to whether there would be revocation of the liquidation order or not. The petitioners challenge mainly the order of the Registrar of Co-operative Societies refusing to revoke the order of liquidation. A copy of the said order dated 27-2-83 is Annexure 'k' to the writ petition. The matter came to this Hon'ble Court time to time and there was direction to consider the prayer for revocation of the order of liquidation by passing a speaking and reasoned order by giving an opportunity of hearing to all the parties concerned. A copy of the said order dated 27-2-83 is Annexure 'k' to the writ petition. The matter came to this Hon'ble Court time to time and there was direction to consider the prayer for revocation of the order of liquidation by passing a speaking and reasoned order by giving an opportunity of hearing to all the parties concerned. This Court has gone through the material on record and it finds that the writ petitioners cannot make any grievance further that the respondent authorities have not applied their minds to consider the representations of the writ petitioners as to the revocation of the order of liquidation. By the impugned order dated 7-3-84 the Registrar of Co-operative Societies has clearly and categorically applied his mind to consider the case of the writ petitioners in the proper perspective. This Court finds that prior to making order of liquidation under Section 89 of the Act, a Show Cause Notice bearing No. 461/cmah dated 21-8-79 had, in fact, been issued by post. It is not clear whether the Society at all raised any point as to when they made over charge to the liquidator on receipt of the order of liquidation. Times without number the members of the Society had expressed their minds to wind up the Society. It is true that they have substantially changed their minds as there is step rises of the price of land and the assets of the Co-operative Society is likely to be very much lucrative Every step has been taken by the respondent authorities strictly complying with the procedure as laid down in the West bengal Co-operative Societies Acts and Rules and the petitioners cannot be permitted to circumvent the liquidation proceeding in a circuitous process by filing the writ petition. ( 6 ) HAVING heard the learned Counsel for the respective parties and considering the materials on record it appears to this Court that ARCO co-operative Housing Society Limited was registered in the year 1969 and it had its membership confined to the officers of ertswhile American refrigerator Company Limited. The object of the said Housing Co-operative society was construction of houses for its members. It would reveal from the record that in the year 1969 the Society purchased a plot of land measuring 19 Cottahs 4 Chittacks 16 Sq. Ft. The object of the said Housing Co-operative society was construction of houses for its members. It would reveal from the record that in the year 1969 the Society purchased a plot of land measuring 19 Cottahs 4 Chittacks 16 Sq. Ft. at Alipore being premises 9a, Judge's court Road, Calcutta Tn fact the said Company virtually advanced the entire sum towards the purchase of the land by the Society. The Society subsequently decided to sell out the said plot of land. Specific steps were taken including execution of agreement to sell out a plot of land to Messrs. Lakshmi Shivaraman who is the alleged chief promoter of a proposed Co-operative housing Society. Recorded minutes of the meetings of the Managing committee of the ARCO Co-operativc Housing Society Limited held on 2-2-79, 10-2-79 and 15-2-79 contained decision to that effect. In the meantime, the management of the American Refrigerator Company Limited had changed hands whereupon the said Company ceased to exist and consequently the members of the ARCO Co-operative Housing Society Limited lost their qualifications for membership as contained in the Register and appeals of the Society. In the background of such developments, the Society was placed under liquidation by the then Deputy Registrar of Co-operative societies (Housing) following an inspection on the working of the said society. Upon prayer for revocation of the liquidation order the prayer was refused and in terms of the order of the High Court in the writ petition dated 12-7-80 an opportunity of hearing was given. During the course of hearing a petition dated 30-7-83 was filed purportedly to support the application dated 12-7-80. After consideration of matters on record, the Deputy registrar of Co-operative Societies (Housing) C. M. Area by order dated 4-10-83 decided that there was no scope for revocation of the liquidation order on the basis of the application dated 12-7-80 and the facts stated in the amended petition were not considered on merit. The said order was again challenged and in terms of the order of the Hon'ble Court dated 10th February 1984 it was decided to give an opportunity of hearing to the petitioner again relating to all the petitions pending for revocation of liquidation proceedings. By order dated 7th of March, 1984 it was concluded that the revocation of liquidation order was not justified and the prayer as such could not be allowed. By order dated 7th of March, 1984 it was concluded that the revocation of liquidation order was not justified and the prayer as such could not be allowed. The said order dated 7th of March, 1984 was very much speaking. It appears therefrom that it is true that Section 93 (1) lays down in anxious terms that "registrar may for reasons to be recorded in writing, cancel an order for the winding up of a Co-operative society in any case where, in his opinion, the said Society continues to exist", but it is obvious that this power of the Registrar is discretionary and the Registrar may cancel the order of liquidation if the facts and circumstances of the case warrant such cancellation. Regard being to the materials on record the Society could not commence work according to its principal object by raising building for accommodation of its members on the land purchased by it during the long period, it expressed in writing its intention to transfer the land to another organisation. There is nothing wrong to exercise the discretion against prayer for revocation of the liquidation. Although a liquidation order is appealable under Section 134 of the act read with the entries standing against Serial No. II of 3 Schedule of the Act no appeal was preferred against the west Bengal Co-operative tribunal within the time provided thereof. At the time of hearing, the case was considered in detail. It was also observed that although Rule 139 of the West Bengal Co-operative Service Society exceeds Rs, 10,000/-, the order under Section 89 directing the winding up of the Co-operative society shall be published in the Official Gazette. Non-compliance of such rules is not derogatory. ( 7 ) THIS Court has very anxiously considered the case of the respective parties in details and after going through the pleadings and looking to the provisions of law attracted in the facts of the case. This Court does not find that anything has been proved by the writ petitioners in supporting confidence and satisfying the conscience of the Court with the impugned order of liquidation copy of which is Annexure 'k' to the petition suffered from any infirmity, irregularity and illegality. The impugned order is neither contrary to nor inconsistent with the materials "on record and also the provisions of law. The impugned order is neither contrary to nor inconsistent with the materials "on record and also the provisions of law. The petitioners cannot ask for the intervention of the Writ Court to quash and set aside the order of liquidation in order to have a blank cheque to start the journey afresh. ( 8 ) LOOKING to Rule 150 of the West Bengal Co-operative Societies rules, 1974 that the conclusion of the liquidation proceedings the Liquiditor shall call a General Meeting of the members at such time and place and in such a manner as he thinks fit and places before such meeting (i) a summary of its proceedings ; (ii) a report of the causes of the failure of the Society. ( 9 ) RULE 150 (2) provides that the members at such meeting after due consideration of the report placed by the Liquiditor, may, by resolution, request the Registrar to cancel the registration or the order for winding up of the Society, as they think fit. It there be an equal voting at such meeting and the resolution is carried by 3/4th of the members present, it shall be binding upon the Registrar. Rule 150 (3) indicates when no general meeting of members can be held, the Liquidator shall report the fact to the Registrar, and the Registrar may, for reasons to be recorded in writing, dispense with the provisions of sub-rule (i) and sub-rule (ii ). Thus it is quite clear that even after the conclusion of the liquidation proceedings the members will have an opportunity to request the Registrar to cancel the registration or the order for the winding up of the Society. ( 10 ) IT will further appear from Rule 188 of West Bengal Co-operative societies Rules, 1987 providing inter alia that the Liquidator may at any time call meetings of the members or of the creditors, or joint meetings of the members and the creditors, and such meetings have been called, held and conducted at such time and place and in such a manner as the liquidator thinks fit. The Liquidator may issue summons to persons whose attendance is required either to give evidence or to produce documents and it is further clear from Rule 194 of the West Bengal Co-operative societies Rules, 1987 that after the liquidation proceedings of a Society have been closed, the Liquidator shall submit a final report to the Registrar. On receipt of the final report from the. Liquidator, the Registrar shall terminate the liquidation proceedings by cancelling the registration of the Society. It is also indicated that the Liquidation proceedings of the society must be closed as expeditiously as possible. ( 11 ) IN view of the position of law as it stands the liquidation proceedings at the present stage cannot be quashed. The Liquidator may, however, call for a meeting of the members and creditors and consider the request of the members to cancel the winding up proceeding and upon his report the Registrar may consider, whether to revoke the order of liquidation and/or winding up of Society in accordance with law. Since the petitioners may take such proper steps as available to them, there is nothing for the writ Court to interfere with the matter without finding any fault with the impugned order. Accordingly, the writ petition is disposed of with the observations as made above. All interim orders are vacated. There will be no order as to costs. Order accordingly.