IN THE HIGH COURT OF JUDICATURE AT MADRAS Reserved on : 26.11.2021 Delivered on : 14.12.2021 CORAM :

THE HONOURABLE MR. JUSTICE PARESH UPADHYAY AND THE HONOURABLE MR. JUSTICE SATHI KUMAR SUKUMARA KURUP W.A.Nos.1003 and 1324 of 2021 and C.M.P.Nos. 6296,7651 and 18875 of 2021 W.A.No.1003 of 2021 Church of South India Trust Association Rep. By its Honorary Treasurer Mr.C.Robert Bruce, 5, Whites Road, Royapettah, Chennai- 600 014. .. Appellant vs

1.The Union of India Rep. By the Secretary to Government, Ministry of Corporate Affairs, New Delhi – 110 001.

2.The Regional Director Office of the Regional Director Southern Region, Chennai.

Ministry of Corporate Affairs, Government of India, 5th Floor, A Wing, Shastri Bhavan, 26, Haddows Road, Chennai – 600 006.

3.The Registrar Office of the Registrar of Companies, Tamil Nadu, Chennai Shastri Bhavan, 2nd Floor, 26, Haddows Road, Chennai – 600 006. ..Respondents David Chellaraj .. Appellant /8^th Respondent vs

1.Church of South India Trust Association Rep. By its Honorary Treasurer Mr.C.Robert Bruce, 5, Whites Road, Royapettah, Chennai- 600 014.

2.The Union of India Rep. By the Secretary to Government, Ministry of Corporate Affairs, New Delhi – 110 001.

3.The Director, Serious Fraud Investigation Officer, 2nd Floor, Pryavaran Bhavan, C.G.O. Complex, Lodhi Road, New Delhi – 110 003.

4.The Regional Director, Office of the Regional Director, Southern Region, Chennai, Ministry of Corporate Affairs, Government of India, 5th Floor, A Wing, Shastri Bhavan, Chennai – 600 006.

5.The Registrar Office of Registrar of Companies, Tamilnadu, Chennai, Shastri Bahvan, 2nd Floor, 26, Haddows Road, Chennai – 600 006.

6.Assistant Registrar of Companies, Office of Registrar of Companies, Tamilnadu, Chennai.

Shastri Bhavan, 2nd Floor, 26, Haddows Road, Chennai – 600 006.

7.Joint Director, Ministry of Corporate Affairs, 5th Floor, A Wing, Shastri Bhavan, Dr.Rajendra Prasad Road, New Delhi – 110 001.

8.E.Premkumar .. Respondents Prayer in W.A.No.1003 of 2021: Appeal preferred under Clause 15 of Letters Patent against the common order dated 01.02.2021 in W.P.No.32587 of 2019.

Prayer in W.A.No.1324 of 2021: Appeal preferred under Clause 15 of Letters Patent against the order passed in W.P.No.25236 of 2018 dated 01.02.2021.

For Appellant : Mr.V.Prakash, Sr. Counsel for Mr.Adrian D.Rozario in W.A.No.1003 of 2021 Mr.T.R.K.Kumara Singh in W.A.No.1324 of 2021 For Respondents : Mr.R.Sankaranarayanan, Additional Solicitor General of India assisted by Mr.Venkataswamy Babu for R1 to R3 in W.A.No.1003 of 2021 for R2 to R7 in W.A.No.1324 of 2021 Mr.V.Prakash, Sr. Counsel for Mr.Adrian D.Rozario for R1 in W.A.No.1324 of 2021 Mr.R.Sreedhar for R8 in W.A.No.1324 of 2021 and for proposed party in W.A.No.1003 of 2021.

COMMON JUDGMENT (Per: PARESH UPADHYAY, J.)

Both these appeals arise from the common order dated

01.02.2021 recorded on three writ petitions being W.P.Nos. 25236 and 25419 of 2018 and 32587 of 2019.

2. The appellant in W.A.No.1003 of 2021 is the original writ petitioner of W.P.Nos. 25236 of 2018 and 32587 of 2019 and the appellant in W.A.No.1324 of 2021 is the 8th respondent in W.P.No.25236 of 2018 (who was joined as party respondent, on his impleadment application vide order dated 20.12.2018).

3. While issuing notice on W.A.No.1003 of 2021, this Court had, on 29.03.2021 passed an order, the relevant part of which reads as under:-

“ ....

3. The short grievance of the appellant is that though the order and the action taken by the Registrar and the Central Government were quashed by the judgment and order impugned dated February 2, 2021 (read February 1,2021) on the grounds of breach of the principles of natural justice, the final order passed by the Registrar of Companies has been directed to be treated as a notice under Section 206 (4) of the Companies Act, 2013 for the appellant-company to respond thereto. The appellant says that a final order, which reveals the conclusions apparently arrived at, cannot be treated as a show-cause notice