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Audit Reports and Inquiry Orders Under Cooperative Societies Act Are Preparatory Steps, Not Revisable Orders: Bombay High Court

02 Mar 2026 4 min read
Audit Reports and Inquiry Orders Under Cooperative Societies Act Are Preparatory Steps, Not Revisable Orders: Bombay High Court

The Bombay High Court has clarified an important legal position under the Maharashtra Cooperative Societies Act 1960 regarding the scope of revisional powers. The Court held that a Special Report submitted under Section 81(5B) of the Maharashtra Cooperative Societies Act 1960 and an order directing inquiry under Section 88 of the Maharashtra Cooperative Societies Act 1960 are not orders or decisions that can be challenged in revision under Section 154…

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