ELIPE DHARMA RAO, J.

1. The first respondent in the writ appeal has filed W.P.No.45886 of 2002 before a learned single Judge of this Court, praying for the issuance of a Writ of Mandamus directing the first and second respondents therein/the respondents 2 and 3 herein to take immediate follow up action to implement the findings contained in the results of the enquiry of the first respondent therein/the Inspector General of Registration dated 23.7.2002 communicated by the second respondent/District Registrar in letter No.1481/A3/02, dated 2.8.2002 and letter Ms.No.128, dated 8.11.2002 of the Secretary to Government, Commercial Taxes Department, Chennai-9 relating to Tamil Evangelical Lutheran Church, Trichi and forbear the third respondent therein/the appellant herein from functioning as President of the Tamil Evangelical Lutheran Church or discharge any functions in his capacity as President of the Church and direct the fourth respondent therein/the Treasurer of the Church to forthwith take action to recover all the amounts that have been paid to the President and officers of the Tamil Evangelical Lutheran Church from out of the funds of the Church from 19.12.1981 upto date. Since the learned single Judge has allowed the said writ petition, the third respondent therein has come forward to prefer the present writ appeal.

2. Pending the writ appeal, M.P.No.1 of 2010 has been filed by one Dr.B.Vijayan, a third party, praying to implead him as a party respondent to these proceedings stating that he is one of the members of the World Saviour Church, Pollachi, under the Tamil Evangelical Lutheran Church and because of the interim order passed in this appeal, the process of scrutiny of the bye-laws has been stalled and till date,the unapproved bye-laws are being applied by the persons in the management in power, since they suit them, even though it is against the provisions of the Tamil Nadu Societies Registration Act. In view of the fact that this impleadment application has not been opposed by any of the parties and further since the petitioner in the impleadment petition is also connected to the affairs of the Church, this Miscellaneous Petition is allowed.

3. The Tamil Evangelical Lutheran Church (hereinafter referred to as the Church) was established in the year 1919 as part of Christian Church. It was originally registered as a 'Society' under the Societies Registration Act, 1860 and pursuant to the coming into being of the Tamil Nadu Societies Registration Act, 1975 (hereinafter referred to as the Act), the said Church is deemed to have been a 'society' registered under the Act.

4. Expressing difficulties to comply with the provisions of the Act and the Rules framed thereunder, and submitting that such compliance will seriously affect the working of the institutional particularly regarding spiritual and religious matters, the Bishop and President of the Church has requested the Government to exempt the Church from all the provisions of the Act and the Rules made thereunder, retrospectively from 22.4.1978. But finding the said request of the Church not reasonable and in fact, undesirable, the Government has required the Church to specify the provisions of the Act from which it is seeking exemption. Pursuant thereto, the Church has requested the Government to exempt them from the provisions of Sections 14, 15(3), 15(4), 15(5), 25 (3), 26(1), 26(4), 28(1)(2), 29(3) and 36 of the Act.

5. For better understanding the purpose for which the exemption has been sought for on the part of the Church, we shall now extract hereunder the above referred Sections of the Act.

"Section 14: Register of members -

(1) Every registered society shall maintain a register containing the names, addresses and occupations of its members.

(2) The register of members shall, during business hours, be open to the inspection of any member free of charge and any member may make extracts therefrom. Section 15: Committee -

(1) Every registered society sha