1. Petitioner a loan supervisor in J.C.C Bank has filed present revision petition against the order of Registrar co-operative society J&K Jammu dt 21-1-2009, by virtue of which Registrar has upheld the order of management with regard to dispensation of service of petitioner and has directed that money embezzled be recovered from his terminal benefits. 2. Petitioner has challenged the impugned order on the ground that the order is illegal and contrary to law and the allegations leveled against the petitioner has not been proved by enquiry officer. That the petitioner has been made scapegoat to suffer punishment, because he filed a case against Manger J.C.C. Bank Mr. M.K. Gupta. 3. Heard counsels at length and perused the record. 4. Record reveals that petitioner was a loan supervisor at relevant time and when he was posted at Udhampur and Doda, he was placed under suspension by the district Manager J.C.C. Bank, as the petitioner embezzled money collected by him from lonees and for various acts of omission and commission. This order was passed on 30-9-1999. Petitioner thereafter filed reply, thereby justifying his misdeeds. It further appears that on 3-5-2003, on the recommendations of the committee, the service of petitioner was dispensed-with by the order of General manager J.C.C bank jammu, on the ground, that service of petitioner is detrimental interest of banking service and further money embezzled has been directed to be recovered from his terminal benefits. 5. Against this order petitioner filed an appeal before Registrar Cooperative Societies and the appeal of the petitioner was dismissed on 22.1 2009, there by upholding the order or General manager. 6. 5. Against this order petitioner filed an appeal before Registrar Cooperative Societies and the appeal of the petitioner was dismissed on 22.1 2009, there by upholding the order or General manager. 6. Section 160 deals with revisional power of this court:- Cooperative Societies Act 1989 Section 160: Revision (6) The Government or the Tribunal may call for and examine the record of any proceedings held or inspection made under this Act or the proceedings of any person vested with powers of Registrar or acting under his authority and if the Government or the Tribunal is of the opinion that any order, decision, or award or any proceedings so called for should be modified, annulled or revised, the Government or the Tribunal may make such order thereon as it may think fit: Provided that the Government or Tribunal, as the case may be, shall, before passing such order, give an opportunity of being heard to the person likely to be adversely effected by such order. Revisional powers are exercised only, when order impugned has been passed without jurisdiction or authority concerned has passed order by exceeding his jurisdiction or order is perverse in nature.. It means revision lies only in case law point is involved. While appreciating the present case in light of revisional power I find that present revision petition is required to be dismissed, because Rule-25 (h) of Cooperative Societies Act, clearly states that a person found guilty of embezzlement or misappropriation of funds or stocks of any co-operative society earns disqualification for becoming office bearer. Rule 25 reads as under:-25 Disqualification for Membership/appointment/election of Committee :- (h) (1) No person shall be eligible for election or appointment as an office bearer of the co-operative society or as a representative of a co-operative society in any other co-operative society or to vote at meeting held for the purpose of electing the members of the managing committee of society, if he is:- (a) in arrears to any society in respect of any loan taken by him, for a period exceeding three months or (b) found guilty of embezzlement or misappropriation of funds or stocks of any co-operative society. (2) Where a person while being an office bearer of co-operative society incurs any of the disqualification specified in clause (h) 1, he shall forthwith cease to be an office bearer of society. 7. (2) Where a person while being an office bearer of co-operative society incurs any of the disqualification specified in clause (h) 1, he shall forthwith cease to be an office bearer of society. 7. Rules are considered to be part and parcel of main Act, it has statutory force. Finding of facts cannot be appreciated while exercising revisional jurisdiction, unless finding of court below is perverse in nature. Petitioner has been granted sufficient opportunities of hearing by the court below and by enquiry officers. Petitioner has fully participated in inquiry. Misappropriation is fact which has been established after detail inquiry. This court cannot re appreciate the evidence in detail in revision and give otherwise finding when nothing perverse is found. 8. Petitioner has embezzled the money of bank which was a public money, if such types of persons remain in bank or financial institution, then definitely the financial institutions or banks will crumble and public money will be looted. When a employee of a financial institution dealing with public money is found guilty of embezzlement, than there is nothing wrong in dispensing with his service. Misappropriation of public money is a primary factor to taken into consideration by financial institution in such type of cases. 9. In view of above reasons this revision petition is dismissed. Copy of this order along with record be sent back. This file be cosigned to record after compilation.