Judgment :- 1. This revision filed under Article 227 of Constitution of India is directed against the judgment and decree in Co.Op.CMA.No.48 of 2002, dated 16.06.2003, confirming the order of the Deputy Registrar of Co-operative Societies, Mannargudi passed in Rc.No.623/97/Ku.Na. Dated 05.03.2002. 2. Heard the learned counsels for the parties and perused the materials available on record. 3. The petitioner was working as a Senior Clerk in the Mannargudi Agricultural Producers Co-operative Marketing Society Limited and also incharge of purchase and sale of agricultural produce in the society, maintenance of account books and ledgers. An enquiry under Section 81 of the Tamil Nadu Co-operative Societies Act was conducted and a report was submitted on 15.11.1996, wherein the petitioner was held liable for the losses incurred in the credit sales of cotton sheets by misappropriating the funds of the society. Based on such report, surcharge proceedings were initiated under Section 87 of the Act by the Deputy Registrar of Co-operative Society and an order was passed on 30.07.1997. The petitioner preferred an appeal to the Cooperative Tribunal, which was taken on file as CMA No.33 of 1997. The Tribunal, by order dated 02.01.2001, remanded the matter to the Deputy Registrar of Co-operative Societies with a direction to furnish the copies of the documents which were the basis and relied on by the enquiry officer and other connected and related documents. In compliance with the direction issued, the Deputy Registrar furnished the documents and conducted an enquiry and by order dated 05.03.2002, fixed responsibility on the petitioner as well as two other employees of the Society. The total amount of loss to the society was quantified as Rs.7,61,533.34/- and the petitioner and two others were held to be jointly and severely liable to pay the said amount. Aggrieved by such order, the petitioner preferred an appeal to the Co-operative Tribunal which was taken on file as CMA.No.48 of 2002. The Tribunal by a common order dated 16.06.2003, dismissed the appeal filed by the petitioner as well as another employee and confirmed the order passed by the Deputy Registrar of Cooperative Society. Challenging the said order, the petitioner has filed this revision. 4. The impugned order is challenged primarily by stating that no proper reasons have been assigned by the Tribunal, while confirming the order of the Deputy Registrar and the responsibility has not been fixed. Challenging the said order, the petitioner has filed this revision. 4. The impugned order is challenged primarily by stating that no proper reasons have been assigned by the Tribunal, while confirming the order of the Deputy Registrar and the responsibility has not been fixed. After having perused the order passed by the Tribunal, it is evident that the Tribunal has given reason in support of its conclusions. In this regard, it would be worthwhile to refer to the factual finding recorded by the Tribunal:- “TAMIL” 5. The above finding of the Tribunal, has been rendered after considering the documents which were exhibited before the Deputy Registrar. In fact, 24 documents were marked in the surcharge proceedings and after careful consideration of the materials, the Tribunal after assigning independent reasons, has confirmed the order passed in the surcharge proceedings. 6. This Court exercising jurisdiction under Article 227 of the Constitution, does not find any reasons to interfere with the concurrent findings of fact recorded by the Deputy Registrar of Co-operative Societies and the Cooperative Tribunal. 7. In the result, the Civil Revision petition fails and it is dismissed. No costs. Consequently, connected miscellaneous petition is closed.