Compliance with the provisions of the Societies Registration Act is crucial for the registration and renewal of societies.

2. We take note of the submissions recorded in the order dated 04.01.2024 that the counsel holding the brief had expired. Although on that date, the matter was adjourned to enable the petitioner to engage a new set of counsel, none appears on call for the petitioner.

3. We have heard Mr. R. Borpujari, learned standing counsel for the Finance Department, respondent nos.1 and 5; and Ms. U. Das, learned Govt. Advocate appearing for respondent nos.2. None appears on call for the respondent nos.3 and 4.

4. By filing this writ petition under Article 226 of the Constitution of India, the petitioner has assailed the order dated 08.07.2013, passed by the Registrar of Firms and Societies, Assam, thereby cancelling the renewal of registration of the petitioner society and transmission of the order to the learned Chief Judicial Magistrate, Kamrup (M), Guwahati for prosecuting the petitioner society.

5. The case of the petitioner is that the petitioner society is a charitable educational institution, registered under the Societies Registration Act. It has running its affairs without any financial assistance or grant from either the Central Govt. or from State Govt. It is projected that by order dated 26.12.2012, passed in WP(C) 45/2010, which was filed by respondent nos.3 and 4, this Court had permitted the writ petitions in the said WP(C) 45/2010 to submit a representation along with supporting documents to the Registrar of Firms and Societies, Assam and the said authority was directed to pass an appropriate order in accordance with law. In this writ petition, it is projected that the Registrar of Firms and Societies, Assam, without granting any opportunity to the present petitioner to participate in the proceedings, passed the impugned order dated 08.07.2013, cancelling the renewal of registration of the petitioner and the matter was forwarded to the Court of learned Chief Judicial Magistrate, Kamrup (M), Guwahati for taking necessary action as per Sections 4(B)(2) and 5(A)(3) of the Societies Registration Act.

6. The learned Govt. Advocate has submitted that as per the impugned order dated 08.07.2013, opportunity of hearing was granted to the petitioners, thereafter, final order was passed. It is further submitted that as per the amended provision of Societies Registration Act, 1860, every society is required to apply for renewal as the validity of the certificate is for 3 (three) years and that every registered society is required to submit documents relating to changes in the managing body and to maintain books of account to have it audited and to forward the balance-sheet and auditor’s report to the Registrar of Firms and Societies, Assam.

7. On a perusal of the order dated 08.07.2013, it is evident that notice of hearing was served on the petitioner and that both sides were heard on 16.11.2012 and the statement of the concerned persons from the petitioner society was also recorded.

8. It would be relevant to quote the provisions of Section 4A and 4B of the Societies Registration Act, which were brought in vide Assam Act 11 of 1952, w.e.f. 15.10.1952; Act 7 of 1957, w.e.f. 17.07.1957; and Assam Act 13 of 1967, w.e.f. 18.08.1967:

“Sections 4A and 4B

Assam.-(i) After section 4, insert the following sections, namely:-

"4A. Changes in managing body and rules to be filed.- (1) Together with the list there shall be sent to the Registrar of Societies a statement mentioned in section 4, showing changes during the year to which the list relates in the personnel of the governors, council, directors, committee or other governing body to whom the management of the affairs of the Society is entrusted and also a copy of the rules of the society corrected up- to- date and certified to be a correct copy by not less than three of the members of the governing body.

(2) A copy of ever alteration made in the rules of the society, certified to be a correct copy by not less than three members of the governing body, shall be sent to the Registrar of Societies withi