(A) Maharashtra Co-operative Societies Act (24 of 1961) S. 73 — Maharashtra Co-operative Societies (Election to Committee) Rules (2014), Rr 3,75(2)(b) — Election — Committees of type ' C' ? Societies — Returning Officer — Appointment of — Person from office of Co-operation Department to be appointed — Retired officer cannot be read into Rr 75(2)(b), 3 — Only person serving in office can be said to be person from office — Appointment of retired officer is null and void (Paras 15 to 19)
(B) Interpretation of Statutes — Language of a provision must be understood in its plain and grammatical sense — When provision is unambiguous and unequivocal in its literary sense, there is nothing at all to be interpreted about