the Deputy Registrar (Internal Audit) has recommended to initiate Arbitration claim and criminal action on the petitioner and others, who committed irregularities in the sale of fertilizers in Pudukottai Region. Based on the recommendation of the Deputy Registrar (Internal Audit), the Federation has addressed a communication, dated 23.07.2018 to the Regional Joint Registrar of Co-operative Socieites, Pudukottai Region to order for an enquiry under Section 81 of the Tamil Nadu Co-operative Societies Act, 1983 and an enquiry was also ordered on 07.08.2018. On receipt of enquiry report, under Section 81 of the Tamil Nadu Co-operative Societies Act, 1983, action would be initiated as against this petitioner. He further submits that the loss caused to the Federation by the petitioner, during his tenure would be recovered from the retirement benefits payable to the petitioner, as per the provisions contained in No.32 of the Special Byelaws of the Federation. The learned counsel further submits that the petitioner has filed a revision petition No.11 of 2017, before the Additional Registrar of Co-operative Societies, Chennai, under Section 153 of the Tamil Nadu Co-operative