JUDGMENT 1. The petitioner has challenged the impugned order dated 24.05.2022 bearing reference Na.Ka.No.1008/2016/Sa.Pa. of the respondent, the Joint Registrar of Co-Operative Societies, Krishnagiri Region, Krishnagiri. The relevant portion of the impugned order reads as under:- 2. By the impugned order, the respondent has suspended the petitioner in the exercise of power under Section 76-A of the Tamil Nadu Cooperative Societies Act, 1983. In the impugned order, it has been stated that the petitioner was suspended on account of alleged mismanagement in the affairs of the Society and that enquiry under Section 82 of the Act was ordered. 3. The case of the petitioner is that invocation of the aforesaid provision against the petitioner was unwarranted, unjust and ex facie arbitrary. The petitioner has placed reliance on the following decision of this Court:- i. D.Krishnamoorthy and another Vs. The Registrar of Co-operative Society (Housing) and another, dated 10.08.2021, in W.P.Nos.12476 & 12894 of 2021. ii. M.Subramaniyan Vs. The Assistant Labour Commissioner and another, dated 15.07.2022, in iii.M.Kanagasabapathy Vs. The Special Officer and others, 2007 SCC OnLine Mad 831 : (2007) 5 CTC 392 iv. The Registrar, The Co-operative Society, N.V.Natarajan Maligai and others Vs. M.Elango, 2020 SCC OnLine Mad 384 : (2021) 1 CTC 465 4. The facts on record indicate that the petitioner was elected as the President of S.615, Gundalapattai Primary Agricultural Co-operative Society on 11.08.2018 and functioned till 13.09.2019 and was later nominated to the post of Director and contested the president elections and was elected on 12.10.2020. A former Secretary, a paid employee of the said society named C.Sivalingam was placed under suspension on 19.02.2016. He was later dismissed from the service of the said Society on 08.03.2016. 5. The said Mr.C.Sivalingam had sent representations to the respondent that the society had not paid him subsistence allowance during the period of suspension. According to the petitioner, the request of the said Mr.C.Sivalingam was considered as per the prevailing bye laws and an order was passed on 31.10.2018 to grant subsistence allowances. 6. It is further case of the petitioner that the inspecting officials of the Department did not object to the order passed by the petitioner on 31.10.2018. According to the petitioner, the request of the said Mr.C.Sivalingam was considered as per the prevailing bye laws and an order was passed on 31.10.2018 to grant subsistence allowances. 6. It is further case of the petitioner that the inspecting officials of the Department did not object to the order passed by the petitioner on 31.10.2018. It is further case of the petitioner that the Deputy Registrar in its proceedings dated 23.11.2021 directed the petitioner to decide the matter on merits in respect of disbursement of subsistence allowance payable to the said Mr.C.Sivalingam for the period between 19.02.2016 and 20.02.2018 who was later dismissed from service on 08.03.2019. 7. On 14.03.2022, the petitioner appears to have decided to disburse the subsistence allowance to the employee namely Mr.C.Sivalingam. An accounting entry was made to make it seem as if the amount was being paid to the said Mr.C.Sivalingam after having received a sum of Rs.7,00,000/- from Charkarai Sevadhan. 8. Mr.C.Sivalingam filed W.P.No.13630 of 2022 before this Court on 30.05.2022. On 03.06.2022 during the summer vacation, this Court allowed the Writ Petition and directed Society / third respondent therein to disburse subsistence allowance to the said Mr.C.Sivalingam for the period between 19.02.2016 and 20.02.2018, within a period of two weeks from the date of receipt of a copy of the order. The cause title of the said Writ Petition shows that the Society was arrayed as the third respondent and was represented the President. It is noticed that the impugned order is dated 24.05.2022, whereas, the order was passed 03.06.2022, on which date, the petitioner had already been suspended. 9. Prior to passing of the impugned order dated 24.05.2022, a Show Cause Notice dated 24.03.2022 was issued to the petitioner regarding the alleged manipulation of the account by the petitioner regarding the disbursement of the subsistence allowance to Mr.C.Sivalingam. The Show Cause Notice dated 24.03.2022 called upon the petitioner to give his explanation as to why the proceedings should not be initiated against him under Section 76-A of the Tamil Nadu Cooperative Societies Act, 1983. 10. The facts on record indicate that a Resolution came to be passed on 17.12.2021 by the Society to pay the arrears of salary and subsistence allowance amounting to Rs.7,11,273/- to the said Mr.C.Sivalingam for the period between 01.10.2016 and 28.02.2016 (17 months). 10. The facts on record indicate that a Resolution came to be passed on 17.12.2021 by the Society to pay the arrears of salary and subsistence allowance amounting to Rs.7,11,273/- to the said Mr.C.Sivalingam for the period between 01.10.2016 and 28.02.2016 (17 months). Certain entries were made in the book of accounts of the Society to make it seem as if the amount was being paid/transferred to the said Mr.C.Sivalingam. Corresponding entries were also made as if an amount of Rs.7,00,000/- was received from Charkarai Sevadhan who is not a member of the Society. 11. Though there has been no transfer, the impugned order indicates that entry was made with the help of the former Secretary Mr.C.Sivalingam and therefore, the petitioner was to be suspended under Section 76-A of the Tamil Nadu Cooperative Societies Act, 1983. The petitioner also appears to have participated in the hearing held by the respondent who has been empowered as per G.O.(2D) No.108, Co- Operation, Food and Consumer Protection Department, dated 31.08.2005. 12. The petitioner appears to have given two representations dated 06.06.2022 & 24.06.2022 to the respondent stating that though entries were made in the book of accounts of the Society, same were cancelled and there was no monetary loss caused to the Society. It is submitted that the entry was made in the light of W.P.No.13630 of 2022 filed by the said C.Sivalingam which was later allowed on 03.06.2022. 13. This Writ Petition is defended by the respondent stating that the petitioner has an alternate remedy against the impugned order. A reference was made to the decision of this Court in K.Marappan Vs. The Deputy Registrar of Co-operative Societies, Namakkal Circle, Namakkal and another, 2006 (4) CTC 689 . 14. It is submitted that the petitioner has to work out remedy under Section 153 of the Tamil Nadu Co-operative Societies Act, 1983 instead of approaching this Court. That apart, it is submitted that the jurisdiction under Section 76-A of the Tamil Nadu Cooperative Societies Act, 1983 has been rightly invoked against the petitioner for manipulation of the book of accounts of the society by making bogus entries with the help of the said Mr.C.Sivalingam, the dismissed Secretary. 15. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents. I have perused the documents. 16. 15. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents. I have perused the documents. 16. Section 76-A of the Tamil Nadu Cooperative Societies Act, 1983 was inserted by Tamil Nadu Act 13 of 2020 with effect from 26.02.2020. Section 76-A of the Tamil Nadu Co-operative Societies Act, 1983 reads as under:- “76-A. Suspension of President or Vice-President of a registered society under certain circumstances: — (1) Where it is brought to the notice of the Registrar, on a complaint or otherwise, that the President or the Vice-President of a registered society has committed or has been otherwise responsible for misappropriation or breach of trust or gross mismanagement of the affairs of the registered society or committed any offence involving criminal misconduct or moral turpitude and if, in the opinion of the Registrar, there is a prima facie evidence against the President or the Vice-President and the suspension of the President or the Vice-President is necessary in the interest of such society or in the public interest, the Registrar may, by order, place the President or the Vice-President, under suspension for a period not exceeding six months, pending inquiry under section 81 or inspection or investigation under section 82 or investigation into the offence involving criminal misconduct or moral turpitude. (2) Notwithstanding anything contained in sub-section (1), where an action under section 36 has been initiated against the President or the Vice- President, the period of suspension may be extended by the Registrar, from time to time, for the reasons to be recorded in writing, for a further period of six months or till final order is passed under section 36, whichever is earlier.’’ 17. Section 76-A of the Tamil Nadu Cooperative Societies Act, 1983 gives the extraordinary power to the Registrar to suspend the President or Vice President of the Society. Section 76-A of the Tamil Nadu Cooperative Societies Act, 1983 gives the extraordinary power to the Registrar to suspend the President or Vice President of the Society. Under Section 76-A of the Tamil Nadu Co-operative Societies Act, 1983, a President or Vice President of a registered society may be suspended for a period not exceeding six months where it appears that the President or Vice President have committed or have been otherwise responsible for misappropriation or breach of trust or “gross mismanagement of the affairs of the registered society” or committed any offence involving criminal misconduct or moral turpitude and if, in the opinion of the Registrar, there is a prima facie evidence against such President or the Vice-President and the suspension of the President or the Vice-President is necessary in the interest, pending inquiry under Section 81 or inspection or investigation under Section 82 or investigation into the offence involving criminal misconduct or moral turpitude. The Registrar can act on a complaint against the President or Vice President of the registered Society. 18. The power to suspend the President and Vice President is draconian as it unseats the elected President or Vice President of a Society for a period of six months. It has also civil consequences. Therefore, it should be exercised rarely, cautiously and under exceptional circumstance. 19. As an elected President, the petitioner was expected to act with utmost propriety and probity. He is neither expected to indulge in manipulation of accounts nor allow others to manipulate the accounts. In this case, there was manipulation of the records and book of accounts of the society to make it seem as if amount was transferred to the said Mr.C.Sivalingam, the dismissed Secretary though there was no monetary loss to the Society. 20. In my view, the act of the petitioner comes within the circumstances specified in Section 76-A of the Tamil Nadu Co-operative Societies Act, 1983. Therefore, I do not find any merits in the challenge to the impugned order. Therefore, I am inclined to dismiss this Writ Petition. 21. Accordingly, this Writ Petition stands dismissed with the above observations. No cost.