1. - This petition is filed by Bhartiya Lions Parishangh through its President as a public interest litigation.

2. It is a case of the petitioner that respondent No.2, i.e., the Association of Lions International and respondent No.3, i.e., Lions Club International Foundation, have failed to regulate their activities and are not complying with the Indian laws which resulted in the loss of huge tax revenue and tremendous outflow of foreign currency reserves of the country is not checked causing incalculable loss to the country. The respondent No.2 is an International Association of the Lions Clubs, chartered by the association itself and having its Head Officer in USA. The purpose of the said association is highlighted in para 3 of the petition. The case of the petitioner is that the respondent No.2 has chartered more than 4,50() Lions Clubs in India and it controls and supervises their activities through its Indian and Sought East Asian Officer located at Mumbai. It is the say of the petitioner that the Lions Clubs in India are organised and Chartered by Lions International. It is the case of the petitioner that these Clubs are working as autonomous bodies and they do not appear to have any legal entity status registered under any Indian Laws. It is the grievance of the petitioner that unless the Lions Clubs are registered either under the Societies Registration Act or any other Law, their activities cannot be checked or monitored and that if any particular club is found to have committed violation of any law, no action can be taken against such individual club. It is a case of the petitioner that respondent No.4 - Lions Clubs International Foundation (known as LCIF) is so called charitable arm of the Lions International and it appears to be registered under the United States of America. In para 7 of the petition, it is averred that the petitioner after making necessary Investigation and research at its own level, could obtain some vital information about the functioning of respondents No.2 to 4 and ultimately have formed a reasonable opinion that due to their activities our country has already suffered loss of tax revenue which may be estimated more than Rs. 2000/- crores to Rs. 5000/- crores till financial year 2002-03 and losing more than Rs. 100 crore per annum under the Income Tax Law. It is also the case of the petitioner that respondents No.2 to 4 are operating in India in organised manner, have more than 1,70,000/- members and is involved in the financial transactions in the range of Rs. 150/- to Rs. 300/- crores per annum yet none of such organizations is registered with any Government Authority or Department under the Indian laws as income Tax Law, Sales Tax Laws, Societies Registration Act, I'ublic Trust Act, etc. It is also a case of the petitioner that the formation of new club procedure never gives any guidelines to get them registered with local Government Authorities and Chartered Lions Clubs are not allowed to have their own constitution different from the model constitution. It is also a grievance of the petitioner that the Lions International, though not registered in India, is operating its activities in India through its South East Asia Office at Mumabi under the supervision of International Secretary permanently residing in India and collecting such amount towards contribution as admission charges and life membership charges etc. The case of the petitioner therefore, is that this petition has been filed as public interest litigation, wherein it is prayed as under :

"(i) Direct the various Government Departments to submit their respective reports about the activities of the respondent Lions International, LCIF and its chartered Lions Clubs operating under their jurisdiction and ensure compliance by them of the respective Indian laws like Income Tax Act, FEMA, FERA, Sales Tax Laws, Public Trust Act and Societies Registration Act.

(ii) Direct the respondent No.2 Lions International and Lions Clubs chart