Jayant Banerji,J.

1. Heard learned counsel for the petitioner.

2. This petition has been filed seeking quashing of an order dated 21.4.2025 passed by the respondent no. 5- District Account Audit Officer, Cooperative Societies and Panchayat Account Audit, District Budaun, whereby audit for the year 2023-24 is stated to be held with effect from 25.1.2025 and a direction has been given to the Assistant Accounts Officer, Budaun by the District Account Officer to be present for getting the audit done. The letter also reflects that the District Panchayat Raj Officer has also been informed over mobile to extend his cooperation.

3. The contention of the learned counsel for the petitioner is that in terms of Section 40 of the U.P. Panchayat Raj Act, 1947, accounts of every Gram Panchayat and Nyaya Panchayat are to be audited every year in such manner and on payment of such fee as may be prescribed. Learned counsel has referred to a document appearing on page 21 of the paperbook to state that audit for the year 2023- 24 has already taken place. It is stated that the instant exercise that is proposed to be undertaken is not permissible since an audit has already taken place.

4. A perusal of the paragraph 6 of the writ petition reflects that the very Audit Officer, who is stated to have conducted the audit of the village of which the petitioner is the Gram Pradhan, was proceeded against by the Anti-Corruption Bureau, who was trapped and an FIR bearing Case Crime No. 26 of 2024 under Sections 7, 13(1) (b), 13(2) of the Prevention of Corruption Act had been lodged on 10.9.2024 in pursuance of complaint made by the husband of the petitioner.

5. A corollary to this statement would be that the audit had been objected to by the petitioner.

6. Be that as it may, the petitioner has not been able to demonstrate in this petition that a second audit is not permissible where on grounds of charges of corruption against the Audit Officer, proceedings under the Prevention of Corruption Act have been drawn and the entire previous audit has been put under cloud. Moreover, the audit was admittedly to be conducted from 25.1.2025 which date has long passed.

7. In view of the aforesaid, we decline to exercise jurisdiction under Article 226 of the Constitution of India and this petition is dismissed.