JUDGMENT : (Prayer : Writ Petition filed Under Article 226 of the Constitution of India, to issue a Writ of Certiorari, to call for the records relating to the impugned order passed by the 2nd respondent in Na.Ka.No.1600/2014/Sa.Pa dated 16.9.2014 and to quash the same.) 1. The Surcharge notice issued under Section 87(1) of the Tamil Nadu Co-operative Societies Act is under challenge in the present writ petition. 2. The impugned notice dated 16.09.2014 states that financial loss was caused to the Co-operative Society, wherein, the writ petitioner was employed and consequently, the surcharge proceedings were initiated. In order to provide an opportunity to the writ petitioner, notice under Section 87(1) of the Act was issued. Instead of submitting his explanations, the petitioner has chosen to file the present writ petition, challenging the notice. 3. The respondents have issued an enquiry notice, asking the writ petitioner to participate in the enquiry proceedings. Thus, the petitioner is bound to participate in the enquiry and defend his case by availing the proceedings provided under the provisions of the Act. 4. The learned counsel for the petitioner made a submission that the writ petitioner is retired from service and therefore, the surcharge proceedings cannot be initiated and furthermore, the surcharge proceedings was initiated after a lapse of several years and thus, the notice itself is liable to be quashed. 5. Section 81 of the Tamil Nadu Co-operative Societies Act contemplates the Statutory enquiry. Accordingly, the Registrar in his own motion or on application, order for an enquiry for the purpose of ascertaining the administrative affairs of the Co-operative Society. The Enquiry Officer appointed under Section 81 of the Act is empowered to conduct enquiry by scrutinizing the documents and collecting the evidences. The Enquiry report under Section 81 is the source for initiation of threefold actions against the employees and the other persons, who all are responsible for any such irregularities. Based on Section 81 Enquiry report, departmental disciplinary proceedings may be initiated. Secondly, a criminal case can be registered before the Commercial Crime Investigation Wing and thirdly, a surcharge proceedings may be initiated by invoking Section 87 of the Tamil Nadu Co-operative Societies Act to recover the financial loss caused to the Co-operative Society. 6. All the threefold actions are permissible simultaneously. Secondly, a criminal case can be registered before the Commercial Crime Investigation Wing and thirdly, a surcharge proceedings may be initiated by invoking Section 87 of the Tamil Nadu Co-operative Societies Act to recover the financial loss caused to the Co-operative Society. 6. All the threefold actions are permissible simultaneously. There is no bar for initiation of threefold actions simultaneously against the persons, who all are responsible for any irregularity, illegality or financial losses caused to a Co-operative Society. 7. As far as the departmental disciplinary proceedings are concerned, the same is to be decided based on the service rules in force. As far as the surcharge proceedings are concerned, the same is to be continued in accordance with the provisions of the Tamil Nadu Co-operative Societies Act. Thus, for initiation of surcharge proceedings, there is no restriction and even against a retired employee, surcharge proceedings can be initiated as it is for recovery of the financial loss occurred to the Co-operative society. Thus, there is no impediment for initiation of surcharge proceedings against a retired employee of the Co-operative Society or retired employee of the Co-operative department. Criminal action may be also initiated irrespective of the fact, whether employee is retired or not as it is an offence against the State. Thus, Section 81 Enquiry report, which is a source for further actions in the event of any illegality or irregularity or financial loss in a Co-operative Society, the surcharge notice issued under Section 87(1) of the Tamil Nadu Co-operative Societies Act is in order and thus, there is no infirmity as such. The petitioner has to defend his case by placing all the documents before the competent authority. 8. The learned counsel for the petitioner states that the petitioner has already paid the amount of financial loss. If so, the proof for such appointments are to be placed before the competent authorities to defend his case. After enquiry, the final order is to be passed under Section 87 of the Act. Once a final order is passed, thereafter, the petitioner if aggrieved, he may prefer an appeal under Section 152 of the Tamil Nadu Co-operative Societies Act before the Special Tribunal for Co-operative cases / Principal District Judge. Such an appeal cannot be dispensed with as adjudication of issues are of paramount importance. Once a final order is passed, thereafter, the petitioner if aggrieved, he may prefer an appeal under Section 152 of the Tamil Nadu Co-operative Societies Act before the Special Tribunal for Co-operative cases / Principal District Judge. Such an appeal cannot be dispensed with as adjudication of issues are of paramount importance. The Act contemplates adjudication before the Special Co-operative Tribunal constituted under Section 152 of the Act. It is an efficacious remedy as the adjudication is done before the District Judge, who is a Judicial Forum. Thus, the High Court cannot dispense with the statutory remedy contemplated under Section 152 of the Act. In any event, the petitioner at the first instance, has to defend his case before the competent authority under Section 87 of the Act and if any final order is passed, and if the petitioner is aggrieved, thereafter, he is at liberty to approach the Special Tribunal for Co-operative cases under Section 152 of the Tamil Nadu Co-operative Societies Act. 9. The Courts have held that the time limit prescribed in Statutes regarding compliance of certain proceedings are directory in nature and cannot be construed as mandatory. 10. This being the procedures as contemplated, no writ against the notice issued under Section 87(1) of the Act is entertainable before the High Court and therefore, the petitioner is at liberty to participate in the process of enquiry and establish his innocence or otherwise by producing documents and evidences or otherwise. 11. With these observations, the writ petition stands dismissed. No costs. Consequently, connected miscellaneous petition is closed.