Judgment : M. Y. EQBAL, J. ( 1 ) THE petitioner in the instant petition under Section 482 Cr. P. C. has prayed for quashing the order dated 20-5-2002 taking cognizance in complaint case no. 590 of 2000 by Judicial Magistrate, First class, Ranchi and also for quashing the entire Criminal Proceeding. ( 2 ) THE complainant -opposite party No. 2 filed a complaint against the petitioners alleging inter alia that the petitioner and co-accused got defeated in the election held for the office bearers of the HEC Karamchari co-operative Society Limited. Prior to election the petitioners were the office bearers. It is alleged that after losing the election the petitioner being the President and the coaccused as treasurer had passed a bill of rs. 39,50,340/ -. The accounts were subsequently verified by the newly elected committee and the defalcation was detected. It is further alleged that the petitioner and the co-accused did not handover charge to the newly elected committee. Various other allegations have been made in the complaint. ( 3 ) THE Magistrate after considering the allegations made in the complaint and the evidence of the complainant and other witnesses recorded his prima facie satisfaction about the allegations made in the complaint and took cognizance of the offence under section 403 and 406 IPC. ( 4 ) LEARNED counsel appearing for the petitioner submitted that the impugned order of cognizance is not sustainable In law in as much as no previous sanction of the registrar was obtained as required under section 47 of Bihar Co-operative Societies act. Learned counsel further submitted that the offence is purely related to a dispute in terms of Section 48 of the said Act and such a dispute shall be referred to Registrar only. ( 5 ) SECTION 47 of the Co-operative Society act 1935 reads as under. Cognizance of offences - (1) No Court inferior to that of a Magistrate of the second class shall try any offence under this Act. (2) Every offence under this Act shall, for the purposes of the Code of Criminal procedure, 1898 (5 of 1898) be deemed to be non-cognizable. (3) No prosecution for an offence under this Act shall be instituted without the previous sanction of the Registrar, and the Registrar shall not sanction the prosecution of any person unless he has given such person an opportunity of being heard. (3) No prosecution for an offence under this Act shall be instituted without the previous sanction of the Registrar, and the Registrar shall not sanction the prosecution of any person unless he has given such person an opportunity of being heard. ( 6 ) FROM bare perusal of the aforesaid provisions it is clear that for instituting a criminal case and prosecuting any person for an offence under the Act due sanction of the Registrar is to be obtained. The offences under the Act has been defined in Section 45 of the said Act. Section 45 of the Act is worth to be quoted herein under :"offences -. (1) It shall be an offence under this Act if (a) an officer or member of a registered society (or any person appointed under subsection (2) of Section 41 intentionally neglect or refuses to do any act required to be done, or to furnish any information required to be furnished, by this Act or by any rule; or (b) an officer or member of a registered society (or any person appointed under subsection (2) of Section 41 wilfully makes a false return or furnishes false information. (2) Any officer or member of a registered society (or any person appointed under subsection (2) of Section 41) guilty of an offence under sub-section (1) shall be punishable with fine which may extend to fifty rupees. " ( 7 ) SECTION 41 of the Act lays down the provision relating to dissolution of managing Committee. It provides inter alia that if in the opinion of the Registrar the Managing committee of any registered society is himself mismanaging the affairs of the registered society or has failed to sufficiently improve the affairs of the registered society or is negligent in the performance of duties imposed on It by the Act and the rules, the registrar after giving opportunity to the managing Committee dissolved the managing Committee for any period not exceeding six months. Sub-section (2) of Section 41 provides that where the Registrar while proceeding to take action under sub-section (1) is to the opinion that suspension of Managing committee is necessary in the interest of registered society, he may suspend the managing Committee which thereupon seize to function and make such arrangement as he thinks proper for the management of the affairs of the registered society. At this stage if the persons who are appointed under subsection (2) of Section 41 for the management of the affairs of the registered society intentionally neglects or refuses to do an Act required to be done or furnish any information required to be furnished or willfully furnishes false information then they are liable to be prosecuted and that will constitute offence as contemplated under sub-section (3) of Section 47 of the said Act. In my opinion, therefore, if an offence of defalcation is committed by the elected office bearers of the society and any criminal prosecution is initiated for an offence under Section 406 and 409 IPC then protection of Section 47 of the Act cannot and shall not be available to those persons and consequently sanction or permission from the Registrar Co-operative society will not be required. ( 8 ) IT is well settled that the alleged action constituting offence must have a reasonable and rational nexus with the official duties required to be discharged by the person concerned. In any view of the matter for prosecuting a person for committing an offence under the Indian Penal Code sanction of Registrar under Section 47 of the Act does not require. I, therefore, do not find any force in the submission of the learned counsel. ( 9 ) FOR the aforesaid reason the impugned order taking cognizance needs no interference by this Court. This application is dismissed. Application dismissed. --- *** --- .