applications, the order impleading them as additional defendants in the ARC cannot be said to be bad. Further the learned Single Judge has very cautiously and prudently held that whether these parties are liable or not, is a matter to be considered and adjudicated on merits by the adjudicatory forum. It should also be borne in mind that Rule 47(a) of the Kerala Co-operative Society Rules (KCS Rules for short) would mandate that it shall be the duty of the paid Secretary/Manager of every Society to maintain a statement in proper form, all the accounts, Registers, other records and seal of the Society, under his safe custody and shall be personally responsible for its safety and he shall also be the custodian of cash, security and all other properties of the Society, subject to the overall control of the President. Further Rule 47(d) of the KCS Rules would mandate that notwithstanding anything contained in the above clauses of Rule 47, the Committee of the Society shall primarily be responsible for the maintenance and safety of all accounts, records, cash and other assets of the Society and it shall be the duty of the Committee to see that the officers concerned discharge their functions and perform their duties as laid down in these Rules and the bye-laws.
