ORDER Heard both sides. 2. The learned counsel for the petitioner Mr.M.Thirunavukarasu would submit that as per the provisions of Section 87 of Tamil Nadu Co-operative Societies Act, 1983, the action should be taken within seven years from the date of the commission of the irregularities and if action commenced after seven years, it is barred by time. He brings to the notice of this Court the cases covered by these revision petitions, would indicate that on the recommendation of the enquiry officer, irregularities were found out in the transactions, which took place on 07.04.1998 and 01.03.1999 and the notice for surcharge proceedings were issued and served upon the concerned officials on 29.07.2006. It shows that the action has been taken beyond seven years. 3. It is relevant to extract the provisions of Section 87 of the Tamil Nadu Co.op. Societies Act, 1983, which reads as follows: "87. It shows that the action has been taken beyond seven years. 3. It is relevant to extract the provisions of Section 87 of the Tamil Nadu Co.op. Societies Act, 1983, which reads as follows: "87. Surcharge.(1) Where in the course of an audit under section 80 or an inquiry under section 81 or an inspection or investigation under section 82 or inspection of books under section 83 or the winding-up of a society, it appears that any person who is or was entrusted with the organisation or management of the society or any past or present officer or servant of the society has misappropriated or fraudulently retained any money or other property or been guilty of breach of trust in relation to the society or has caused any deficiency in the assets of the society by breach of trust or wilful negligence or has made any payment which is not in accordance with this Act, the rules or the by-laws, the Registrar himself or any person specially authorised by him in this behalf, of his own motion or on the application of the board, liquidator or any creditor or contributory may frame charges against such person or officer or servant and after giving a reasonable opportunity to the person concerned and in the case of a deceased person, to his representative who inherits his estate, to answer the charges, make an order requiring him to repay or restore the money or property or any part thereof with interest at such rate as the Registrar or the person authorised as aforesaid thinks just or to contribute such sum to the assets of the society by way of compensation in respect of the misappropriation, misapplication of funds, fraudulent retainer, breach of trust or wilful negligence or payments which are not in accordance with this Act, the rules or the by-laws as the Registrar or the person authorised as aforesaid thinks just: Provided that no action shall be commenced under this sub-section after the expiry of seven years from the date of any act or omission referred to this sub-section:" 4. The learned Additional Government Pleader (CS) would submit that in as much as the surcharge proceedings were taken on 25.04.2007, from the date of services of notice on 29.07.2006 the action has been taken by the authorities within one year from the date of service and the claim of the respondent is in time. 5. But, the above said argument cannot be countenanced for the reason that the reported irregularities took place on 07.04.1998 and 01.03.1999 and the notice for surcharge proceedings were issued and served only on 29.07.2006. It is beyond seven years. Hence, it has to be necessarily observed that the actions taken by the respondents are time barred. 6. In such view of the matter, the surcharge proceedings taken against the petitioner are time barred and they are liable to be set aside by this court and these civil revision petitions deserve to be allowed. 7. In fine, these Civil Revision Petitions are allowed and the judgment and decree made in C.M.A.(CS) Nos.29/07, 28/07 and 30/07 dated 30.11.2010 on the file of the Principal District Judge, Tuticorin and the order passed by the Deputy Registrar of Co.op. Societies, Kovilpatti made in Surcharge Case No.3, 2 and 4 of 2006-07 are set aside. No costs. Consequently, connected M.Ps. are closed. CRP allowed.