Proper service of notice and adherence to the 15-day notice period under Section 34-A of the Tamil Nadu Societies Registration Act, 1975 are essential for the validity of the superseding order.

JUDGMENT

(Prayer: This Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, to call for the records of the impugned government order issued by the first respondent herein in G.O.(MS).No.140 (Commercial Taxes and Registration Department), dated 14.10.2021 served on 19.10.2021 and quash the same as illegal and for other reliefs.

This Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, to call for the records of the impugned government order issued by the first respondent herein in G.O.(MS).No.140 (Commercial Taxes and Registration Department) dated 14.10.2021 served on 19.10.2021 and quash the same as illegal and for other reliefs.)

Common Order:

1. The Principle Secretary, The State of Tamil Nadu, Department of Commercial Taxes and Registration, Chennai has passed G.O.Ms.No.140 (Commercial Taxes and Registration Department), dated 14.10.2021, under which the executive committee of Victoria Edward Hall registered as Registration No.16/1907-08 was superseded by the Government of Tamil Nadu. The said Government Order is challenged by the Society in W.P(MD)No.18857 of 2021 and by the President of the Society in W.P(MD)No.18858 of 2021.

2. Factual Background:

(i) The Society, whose committee has been superseded under the impugned Government Order was registered under Act 21 of 1860 and continues to be governed by the Tamil Nadu Societies Registration Act, 1975 by virtue of Section 53 of Act 27 of 1975. The society is said to have been established in the year 1908 with an old library section having an amazing collections of old books, Government gazettes and rare old novels. According to the petitioner/Society, it is having a glorious history and it stands as one of the iconic symbols of Madurai city, which is located adjacent to the Madurai Railway Junction.

(ii) The petitioner has further submitted that under G.O.Ms.No.531 Revenue, dated 17.02.1910, the then Government of Madras has sanctioned the alienation of 72 cents of land in Madura Town, free of charges for occupancy right and free of ground-rent in favour of the petitioner/Society and exemption from ground-rent of 1.11 acres of land acquired by the Society from the District Board, Madurai was granted in the year 1912. It is further submitted that as per the Government Order, dated 26.03.1912, a registered sale deed was executed by the District Board, Madurai in favour of the petitioner/Society for a sale consideration of Rs.7,000/- (Rupees Seven Thousand only) for the entire extent of 1.11 acres.

(iii) According to the writ petitioner, certain complaints were raised as against the petitioner/Society in the year 2013. An order was passed by the first respondent herein on 09.12.2013 holding that there is no need to initiate any action either under Section 34A or under Section 36 of the Tamil Nadu Societies Registration Act as against the petitioner/Society. The petitioner has further contended that by proceedings, dated 12.12.2018, the third respondent has sent his report to the complainants holding that the entire accounts, over which allegations of misappropriation are made by the complainants, was already placed before the general council by the office bearers and the same has also been accepted by the general council. In such view of the matter, the complaint raised by certain persons was not sustainable. The report further found that the District Registrar will not have any jurisdiction, whatsoever to interfere in the resolution passed by the general council, when the general council has accepted the accounts presented by the executive committee. The District Registrar has further found that he has no authority to interfere in the internal affairs of the Society. Based upon the said facts, the complaint raised by some of the members/third parties were closed by the District Registrar on 12.12.2018. In the said report, the District Registrar had completely analysed the accounts submi