MUSIC ACADEMY Vs. INSPECTOR GENERAL OF REGISTRATION

JUDGEMENT

(1.) BY consent of all the parties main writ petition itself is taken up for disposal. Aggrieved by the proceedings of the Inspector General of Registration, Chennai-28/first respondent herein, dated 19-3-2002 and the report of the District Registrar of Audit and Enquiry Officer, Chennai-1, dated 29-1-2002, the Music Academy, Chennai-14, through its Executive Trustee has filed the above writ petition to quash the same, and consequently forbear the respondents from proceeding any further with any civil or criminal proceedings.

(2.) THE case of the petitioner-Music Academy is briefly stated hereunder: THE petitioner is a well known premier organization for promotion of fine arts, music and culture. THE petitioner society was founded way back in the year 1929 and the same was registered as a society under the Societies Registration Act, 1860. THE petitioner has also been recognized as a public charitable institution for the purpose of Section 80(G) of the Income Tax Act and sections 11, 12, 13 of the Indian Companies Act, 1961. It transpires that one S.M. Sundaram and few other members appear to have made a complaint to the respondents about the functioning of the petitioner questioning the validity of certain bye-laws including the legality of the Executive Committee, the Governing body of the Music Academy. THEre were certain other allegations pointing out certain financial irregularities. THE validity of certain bye-laws were unsuccessfully challenged by one member by name P. Venugopal, who has instituted C.S.No. 487 of 2001 seeking for various reliefs and which is pending on the file of this Court. As regards the affairs of the society, certain complaints were made to the effect that the returns of the society were not filed for 10 years and that resolutions and amendment to the bye-laws have not been legally carried out and there is an attempt to seek exemption with regard to filing of returns from the provisions of the Tamil Nadu Societies Registration Act, 1975. THEre were also some accusation of financial irregularities in the matter of provision of false ceiling to the auditorium and other matters. Based on the objections received from time to time and in an unprecedented manner, the respondents have proceeded to unilaterally come to the conclusion that the affairs of the petitioner are indeed not being carried on in consonance with the provisions of the Tamil Nadu Societies Registration Act and there are certain financial irregularities, even without conducting any enquiry, deeply affecting not only the petitioner institution, but also the respectable members holding responsible office in the petitioner academy.

(3.) MR. Mohan Parasaran, learned senior counsel for the petitioner, after taking me through the proceedings of the first respondent dated 19-3-2002 and the report of the second respondent dated 29-1-2002, has raised the following contentions: