NAUTAM PRAKASH DGSVC VADTAL Vs. K K THAKKAR
LAWS(SC)-2006-5-116
SUPREME COURT OF INDIA (FROM: BOMBAY)
Decided on May 02,2006

NAUTAM PRAKASH DGSVC, VADTAL Appellant
VERSUS
K.K.THAKKAR Respondents

JUDGEMENT

S. B. Sinha, J. - (1.) Leave granted.
(2.) Jurisdiction of the Assistant Charity Commissioner of Bombay in relation to the administration of the Appellant-Trust is in question in this appeal which arises out of a judgment and order dated 25th September, 2002 passed by the High Court of Judicature of Bombay in Writ Petition No. 1519 of 2002.
(3.) The appellant herein is a religious trust. A scheme for management of the temple of Swami Narain Vadtal and other temples subordinate to it, was framed by the High Court of Bombay in the year 1922. The said scheme contained provisions as to how accounts should be maintained. Clauses 26 to 29 thereof, which are relevant as under: "26. At each temple proper accounts of all receipts and expenditure shall be kept and for such purposes the following books of account shall be kept:- i) Cash Book (Rukad) ii) Auro (Monthly Rozmel) iii) Nondh (Daily Journal) iv) Ledger containing separate Khatas for each head of income and expenditure including all expenditure on account of Tyagis. The ledger kept at the Vadtal Temple shall also contain separate khatas of- (a) Name Vero and Bhets; (b) The household expenditure on account of the Acharya; (c) Any expenditure incurred on account of the Acharya on official tours and other official occasions; and (d) What may be paid to the Acharya on account of the personal expenditure but not of such personal expenditure. 27 ********** 28. At the close of each Samvat year a separate Financial Statement and Balance Sheet shall be drawn up in regard to each temple and in regard to the whole Institution. Copies of such Statements and Balance Sheets shall be furnished to each member of the Committee by the Kothari (Manager) before the first quarterly meeting of the following year and such Balance Sheets and Statements shall be checked and passed by the Committee at such Meeting. 29. In terms of Clause 29, all books of accounts and vouchers were to be opened to for inspection of each member of the Committee or all Satsangies appointed by the Committee." ;


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