Citation : 2023 Latest Caselaw 13144 Mad
Judgement Date : 26 September, 2023
WA Nos.2213, 2214 and 2390 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 26.09.2023
CORAM
THE HON'BLE MR.SANJAY V.GANGAPURWALA , CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE P.D.AUDIKESAVALU
WA Nos.2213, 2214 and 2390 of 2023
and CMP Nos.19195, 19198 and 20082 of 2023
W.A.No.2213 of 2023
Victoria Edward Hall
(Reg.No.16/1907-1908)
Through its Honorary Secretary,
Dr.I.Ismail, 32-B, West Veli Street,
Madurai 625 001. ... Appellant
-vs-
1. State of Tamil Nadu,
Through the Principal Secretary,
Department of Commercial Taxes and
Registration, Secretariat, St. George Fort,
Chennai.
2. The Inspector General of Registration,
Department of Registration, Chits and
Societies, Santhome High Road,
Pattinapakkam, Chennai.
3. The District Registrar (Societies),
Madurai South, Madurai.
4. R.Ravindranath
Page 1 of 8
https://www.mhc.tn.gov.in/judis
WA Nos.2213, 2214 and 2390 of 2023
5. Subramanian.M
6. N.Raman
7. V.S.Navamani
8. K.Vignesh Pandian
9. V.Pandi ... Respondents
W.A.No.2214 of 2023
1. V.Vimal Ravindra Raja
2. P.Srinivasan
3. V.Veluchamy
4. V.Durai Pandi
5. M.Bismillah Khan ... Appellants
-vs-
1. The State of Tamil Nadu,
Rep. by its Principal Secretary to Government,
Department of Commercial Taxes and
Registration, Fort St. George,
Chennai 600 009.
2. Inspector General of Registration,
Department of Registration, Chits and
Societies, Santhome High Road,
Pattinapakkam, Chennai.
3. The District Registrar (Societies),
Madurai South, Madurai.
4. R.Ravindranath
5. Victoria Edward Hall
(Reg.No.16/1907-1908)
Through its Secretary,
32-B, West Veli Street,
Madurai 625 001. ... Respondents
Page 2 of 8
https://www.mhc.tn.gov.in/judis
WA Nos.2213, 2214 and 2390 of 2023
W.A.No.2390 of 2023
1. P.Sudalai
2. N.R.V.Jawaharlal
3. D.Nallathambi
4. Dr.R.Sannasi
5. S.Venkatesh Mohan
6. M.Jeyaraman
7. K.Mahalingam
8. Stephen
9. A.B.Sukinae
10.K.Saravanan ... Appellants
-vs-
1. State of Tamil Nadu,
Through the Principal Secretary,
Department of Commercial Taxes and
Registration, Secretariat, St. George Fort,
Chennai.
2. The Inspector General of Registration,
Department of Registration, Chits and
Societies, Santhome High Road,
Pattinapakkam, Chennai.
3. The District Registrar (Societies),
Madurai South, Madurai.
4. R.Ravindranath
5. Victoria Edward Hall
(Reg.No.16/1907-1908)
Through its Honorary Secretary,
32-B, West Veli Street,
Madurai 625 001. ... Respondents
Page 3 of 8
https://www.mhc.tn.gov.in/judis
WA Nos.2213, 2214 and 2390 of 2023
Prayer: Writ appeals filed under Clause 15 of the Letters Patent against
the common order dated 17.08.2023 in W.P. (MD) No.4834 of 2023;
W.P.No.9976 of 2023; and W.P. (MD) No.5566 of 2023 on the file of
this Court.
For the Appellant
in WA.2213/2023 &
For R-5 in WAs.2214
and 2390/2023 : Mr.V.Raghavachari
Senior Counsel
for Mr.E.Prabu
For the Appellants
in WA.2214/2023 : Mr.Prabhakaran
Senior Counsel
for Mr.S.Conscious Ilango
in WA.2390/2023 : Mr.N.L.Rajah
Senior Counsel
for Mr.N.Poovanalingam
For the Respondents
1 to 4 in all WAs. : Mr.R.Ramanlal
Addl. Advocate General
assisted by Mr.K.Karthik Jegannath,
Govt. Advocate
For R-5
in WA.2213/2023 : Mr.R.Ramasamy
For R-6
in WA.2213/2023 : Mr.T.Thirumurugan
*****
https://www.mhc.tn.gov.in/judis WA Nos.2213, 2214 and 2390 of 2023
COMMON JUDGMENT
(Delivered by the Hon'ble Chief Justice)
The present writ appeals are filed against the interim order
passed by the learned Single Judge in the writ petitions filed by these
appellants.
2. The present appellants had filed the writ petitions challenging
the G.O.Ms.No.17, Commercial Tax and Registration (M-1)
Department, dated 01.03.2023. In one of the writ petitions, the
learned Single Judge had passed an interim order directing not to take
coercive action. The same is vacated under the impugned order.
3. Heard Mr.V.Raghavachari, Mr.Prabhakaran and Mr.N.L.Rajah,
learned Senior Advocates for the appellants, Mr.R.Ramanlal, learned
Additional Advocate General, assisted by Mr.K.Karthick Jegannath,
learned Government Advocate, for the official respondents,
Mr.R.Ramasamy, learned counsel for the fifth respondent and
Mr.T.Thirumurugan, learned counsel for the sixth respondent in
W.A.No.2213 of 2023.
https://www.mhc.tn.gov.in/judis WA Nos.2213, 2214 and 2390 of 2023
4. It is stated that the writ petitions are now coming up for
hearing in a week or two before the learned Single Judge. The learned
Single Judge will decide the writ petitions on merits.
5. The Special Officer has already taken charge. One of the
grounds of challenge is that the Special Officer cannot conduct the
enquiry and it is only the Registrar who can conduct the enquiry. The
Special Officer, after the impugned order was passed by the learned
Single Judge, entered into the office and has taken charge.
6. There are rival issues between the parties. The contentions
on merits will have to be considered. The action under Section 34A of
the Tamil Nadu Societies Registration Act, 1975 has been initiated.
The pros and cons of the order will have to be dealt with on merits by
the learned Single Judge.
7. Prima facie, it appears that the Special Officer may not be
empowered to conduct an enquiry. However, that does not bar the
Registrar from conducting an enquiry.
https://www.mhc.tn.gov.in/judis WA Nos.2213, 2214 and 2390 of 2023
8. Considering the fact that the writ petitions are pending for
final disposal before the learned Single Judge, we pass the following
order.
1) Status quo as on today be maintained by all the parties;
2) The Special Officer shall not proceed with the enquiry till
further orders are passed by the learned Single Judge;
3) The authorities may take steps as may be permissible under
the Tamil Nadu Societies Registration Act.
With these observations, the writ appeals stand disposed of.
There will be no order as to costs. Consequently, connected
miscellaneous petitions are closed.
(S.V.G., CJ.) (P.D.A., J.)
26.09.2023
Index : Yes/No
Neutral Citation : Yes/No
sra
https://www.mhc.tn.gov.in/judis WA Nos.2213, 2214 and 2390 of 2023
THE HON'BLE CHIEF JUSTICE AND P.D.AUDIKESAVALU, J.
(sra) To
1. The Principal Secretary to Government of Tamil Nadu, Department of Commercial Taxes and Registration, Fort St. George, Chennai 600 009.
2. The Inspector General of Registration, Department of Registration, Chits and Societies, Santhome High Road, Pattinapakkam, Chennai.
3. The District Registrar (Societies), Madurai South, Madurai.
WA Nos.2213, 2214 and 2390 of 2023
26.09.2023
https://www.mhc.tn.gov.in/judis
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