to deduct the monthly installment of employees towards EMIs of the loan and deposit it with the Opposite Party No.3-Society. It is alleged that the members of the Society, who had taken loan did not repay the same, for which the Opposite Party No.3 initiated Dispute Case No. 268 of 2007. The Petitioner being a party to the said proceeding, filed its written statement and objection to delete its name as it is neither a surety to the loan amount nor the Petitioner has any role in recovery of the loan amount from the employees, who had taken the loan. The said application was rejected by the Joint Registrar, Co-operative Societies (Marketing), Bhubaneswar vide its order dated 18th April, 2009 under Annexure-4 holding that the Petitioner acted as a guarantor/surety to the loan granted by the Society to its members by virtue of a memorandum of understanding executed by the Society and as per the said MOU executed on 22nd March, 2000, the Petitioner is a necessary party to the proceeding. The Joint Registrar therefore held that the dispute case is maintainable as against the Petitioner in view of the provision under Section 68(1)(c) of the Odisha Cooperative Societies Act, 1962 and also directed to implead the principal borrowers as parties to the dispute case and to take out notice on them by paper publication. Assailing the same, the Petitioner preferred two revision cases, namely, Revision Case Nos.12 & 15 of 2009 before the Registrar, Cooperative Societies, Odisha, Bhubaneswar. Both the revision cases were disposed of by a common order dated 31st July, 2010 under Annexure-6 modifying the impugned order under Annexure-4 to the extent that the Joint Registrar, Co-operative Societies (Marketing),