(1.) Impugned in this writ petition is communication of respondent No. 2 issued vide No. CDC/14/503-1653 dated 18.12.2014 whereby the Chairpersons/Principals of all Non-Government Colleges affiliated to the University of Jammu had been requested to keep their records ready for Performance Audit to be conducted by the office of respondent No. 3. The short grievance projected by the petitioner in this writ petition is that the members of the petitioner forum which is a society registered under the Society Registration Act are private colleges of education affiliated to University of Jammu and being a pure private/Non-Government entities, they are not subject to the control of respondent No. 3 and, therefore, their accounts cannot be subject to audit by the respondent No. 3.
(2.) The respondent No. 3 has filed objections in which the respondent No.
(3.) Has categorically stated that the respondent No. 3 does not intend to conduct any audit of the accounts of the members of the petitionerorganization and its auditors would only examine the related records in the offices of State Government/Universities. The respondent No. 2 has requisitioned the record from the petitioner-institutions merely to ascertain whether the provisions of Jammu and Kashmir Private Colleges (Regulation and Control Act), 2002 and the rules framed there under have been complied with or not. It is claimed by the respondent No. 3 that it has no intentions to conduct the audit of the accounts of any private colleges or institutions as is being apprehended by the petitioner-forum.