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2023 Supreme(Mad) 1745

IN THE HIGH COURT OF JUDICATURE AT MADRAS
B. PUGALENDHI, J.
V. Vimal Ravindra Raja & Others – Appellants
Versus
State of Tamil Nadu, Rep. by it-s Principal Secretary to Government, Department of Commercial Taxes and Registration, Chennai & Others – Respondents
W.P.No. 16016 of 2023 & W.M.P.Nos. 15456, 15459, 15460 of 2023
Decided On : 25-05-2023

Advocates appeared:
For the Petitioners:S. Prabakaran, Senior Counsel for S. Conscious Ilango, Advocate. For the Respondents: R1, R2, U. Bharanidharan, Additional Government Pleader.

The central legal point established in the judgment is the requirement of affording due opportunity of hearing to the members of a society before passing government orders that affect their rights, in accordance with the principles of natural justice.

Headnote:

Natural Justice - Enquiry Notice - Tamil Nadu Societies Registration Act - Section 34A - G.O.Ms.No.17, Commercial Tax and Registration (M-1) Department - Summary of Acts and Sections: The court discussed the issuance of an enquiry notice under Section 34A of the Tamil Nadu Societies Registration Act and the validity of G.O.Ms.No.17, Commercial Tax and Registration (M-1) Department, dated 01.03.2023, which superseded the Management Committee of Victoria Edward Hall Society. The court highlighted the principles of natural justice and the requirement of affording due opportunity of hearing to the members of the Society before passing such government orders.

Fact of the Case:

The petitioners, as the Management Committee members of Victoria Edward Hall Society, challenged the notice of enquiry issued by the first respondent, contending that it was issued without recalling a Government Order that superseded the Management Committee.

Finding of the Court:

The court set aside the impugned notice of enquiry, stating that it was unnecessary in view of the issuance of G.O.Ms.No.17, Commercial Tax and Registration (M-1) Department, dated 01.03.2023, which had already been challenged in pending writ petitions.

Issues: The main issue was the validity of the impugned notice of enquiry in light of the Government Order that superseded the Management Committee without affording due opportunity of hearing to the newly elected members.

Ratio Decidendi: The court emphasized the importance of affording due opportunity of hearing to the members of the Society before passing government orders that affect their rights, citing the principles of natural justice.

Final Decision: The writ petition was partly allowed, setting aside the impugned notice of enquiry, and directing the petitioners to seek remedy in the pending writ petitions challenging the Government Order.

JUDGMENT

(Prayer: Writ Petition filed under Article 226 of the Constitution of India, seeking for the issuance of Writ of Certiorarified Mandamus calling for the records relating to the notice issued by the first respondent in Letter No.4075929/M.1/2023-1 dated 15.05.2023 and quash the same and consequently, directing the 1st respondent to issue notice afresh after recalling it-s order in G.O.Ms.No.17, Commercial Tax and Registration (M-1) Department, dated 01.03.2023, superseding the management committee of Victoria Edward Hall bearing Reg.No.16/1907-08, Madurai.)

This writ petition is filed by the petitioners challenging the notice of enquiry issued by the first respondent dated 15.05.2023.

2. The petitioners before this Court are the Management Committee members of Victoria Edward Hall Society, Madurai. According to them, the first respondent has issued the impugned notice dated 15.05.2023 for conducting enquiry on the alleged irregularities with regard to the functioning of the Society. However, even before conducting the enquiry, a Government Order in G.O.Ms.No.17, Commercial Tax and Registration (M-1) Department, dated 01.03.2023, came to be passed, superseding the Management Committee of Victoria Edward Hall Society. Without recalling this Government Order, the impugned notice of enquiry came to be issued and therefore, they have filed this writ petition.

3. Mr.S.Prabakaran, learned Senior Counsel appearing for the petitioners submitted that the erstwhile members of the Society and some third parties have made some allegations against the then office bearers. In this regard, the first respondent has initiated proceedings under Section 34A of the Tamil Nadu Societies Registration Act and passed G.O.Ms.No.140, Registration Department, dated 14.10.2021, superseding the then Management Committee of the Society. The said Government Order was challenged by the then office bearers of the Society by filing WP(MD)Nos.18857, 18858 of 2021 and this Court, by order dated 22.08.2022, allowed the writ petitions and remitted the matter for fresh consideration, after affording due opportunity of hearing to the members of the Society.

4. Learned Senior Counsel further submitted that in the meantime, fresh election was conducted and a new set of office bearers assumed charge. They have filed a writ petition in W.P.No.7179 of 2023 forbearing the authorities from proceeding with the enquiry initiated under Section 34A of the Act without affording due opportunity to the newly elected office bearers. This Court directed the first respondent to consider the representation of the petitioners and to pass appropriate orders after affording due opportunity. However, the respondents have now claimed that they have passed final orders in G.O.Ms.No.17, Commercial Tax and Registration (M-1) Department, as early as on 01.03.2023. According to the learned Senior Counsel, this Government Order was passed without affording an opportunity of hearing to the petitioners / the newly elected Management Committee Members and without recalling this Government Order, the first respondent has issued the impugned notice of enquiry, as an eyewash, to show as if they have provided due opportunity.

5. According to the learned Senior Counsel, post decisional opportunity of hearing does not sub-serve the principles of natural justice and in this regard, he has relied on the decision of the Hon-ble Supreme Court in H.L.Trehan & Others v. Union of India & Others, reported in CDJ 1988 SC 029, wherein, it has been held as follows:-

“12. It is, however, contended on behalf of CORIL that after the impugned circular was issued, an opportunity of hearing was given to the employees with regard to the alterations made in the conditions of their service by the impugned circular. In our opinion, the post decisional opportunity of hearing does not sub serve the rules of natural justice. The authority who embarks upon a post-decisional hearing will naturally





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