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September 2026

Chaitanya Suresh Kambli v. State of Maharashtra : Removing an auditor from the empanelment panel lacks statutory power for permanent debarment, violating their constitutional professional rights.

By Dr. K. Shivaram Senior, Advocate | Rahul K. Hakani, Shashi Bekal, Advocates
Reading Time 3 mins

26. Chaitanya Suresh Kambli v. State of Maharashtra & Ors.

2026 LiveLaw (Bom) 368

July 29, 2026

Co-operative societies – Auditor’s panel – Removal from panel for one empanelment period – Permanent debarment from future empanelment – Absence of statutory power to impose perpetual embargo – Restriction violative of Article 19(1)(g). [Maharashtra Co-operative Societies Act, 1960, Ss. 75(2A), 81; Maharashtra Co-operative Societies Rules, 1961, R.69(1)(g); Constitution of India, Art.19(1)(g)]

FACTS

The petitioner was a qualified certified auditor and had been empanelled on the State Government’s panel of auditors for several years. He had acted as auditor of a Co-operative Housing Society Ltd. continuously for 13 years. This was contrary to the statutory restriction under section 75(2A), under which the same auditor could not be appointed by the same society for more than three consecutive years.

Following a complaint, the Commissioner/Registrar passed an order dated 7 October 2024 directing removal of the petitioner’s name from the panel of auditors published on 7 February 2024, which was operative only until 31 March 2026. Whe

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