RAJIV JOSHI,J. - (1.) Heard Sri Udayan Nandan, learned counsel for the petitioner and learned Standing counsel for the State.
(2.) The present writ petition has been filed by the petitioner, Committee of Management, Kisan Adarsh Vidyalaya Samiti, Moradabad to quash the impugned order dated 23.10.2019 passed by Assistant Registrar, Firms, Societies and Chits, Moradabad Division, Moradabad whereby the application filed by the petitioner under Section 4 -B, 22, 23 and 24 of the Societies Registration Act 1860 (hereinafter referred to as the 'Act') has been rejected. Contention of learned counsel for the petitioner is that the issues raised in the application filed by the petitioner under the provisions of Sections 4-B, 22, 23 and 24 of the Act have not been considered.
(3.) The provisions of Section 4-B, 22, 23 and 24 of the Act are quoted as under:- 4-B (1) At the time of registration/renewal of a society, list of members of General Body of that society shall be filed with the Registrar mentioning the name, father's name, address and occupation of the members. The Registrar shall examine the correctness of the list of members of the General Body of such society on the basis of the register of members of the General Body and minutes book thereof, cash book, receipt book of membership fee and bank pass book of the society. (2) If there is any change in the list of members of the General Body of the society referred to in sub-section (1), on account of induction, removal, registration or death of any member, a modified list of members of General Body, shall be filed with the Registrar, within one month from the date of change. (3) The list of members of the General Body to be filed with the Registrar under this section shall be signed by two office bearers and two executive members of the society." Section 4-B requires filing of list of members of the General Body with the Registrar at the time of registration and also at the time of renewal. It further mandates that on filing of the list of the members of the General Body of the Society, the Registrar shall examine the correctness of the list of the members of such Society on the basis of certain documents and records mentioned therein. 22. Power of Registrar to call for Information.-- (1) The Registrar may, by written order, require society to furnish in writing order, require society to furnish in writing such information or document within such time, being ordinarily not less than tow weeks from the date of receipt of the order by the society, as he may specify in the order in connection with the affairs of the society or nay documents filed by the society under this Act. (2) On receipt by the society of an order under sub-section (1), it shall be the duty of the President, Secretary or any other person authorized in this behalf to furnish such information or documents. 23. Audit.- (1) Without prejudice to the provisions of sub-section (2) of Section 4 or of Section 22, where the Registrar is of opinion that it is necessary or expedient so to do, may, by written order, require any society to furnish its accounts or a copy of a statement of receipts and expenditure for any particular year duly audited by a Chartered Accountant: Provided that the Registrar may, at the request of society permit it to have such accounts and statement audited by any other person approved by him. (2) If the society fails to furnish the documents referred to in sub-section (1) within the period specified in the order or with such extended period as the Registrar may from time to time allow, the Registrar may cause the accounts of such society audited for the said year and may recover the cost of such audit from that society. (3) If the society neglects or refuses to make its accounts or other documents available for audit under sub-section (2) or, in the opinion of the Registrar, otherwise fails to provide requisite facilities to have the audit made with due expedition the Registrar may proceed to take action under Section 24. 24. Investigation of affairs of a society.-- (1) Where on information received under Section 22 or otherwise, or in circumstances referred to in sub-section (3) of Section 23, the Registrar is of opinion that there is apprehension that the affairs of a society registered under this Act are being so conducted as to defeat the objects of the society or that the society or its governing body by whatever name called, or any officer thereof in actual effective control of the society is guilty of mismanaging its affairs or of any breach of fiduciary or other like obligation, the Registrar may either himself or by any person appointed by him in that behalf, inspect or investigate into the affairs of the society or inspect any institution managed by society. (2) It shall be the duty of every officer of the society when so required by Registrar or other person appointed under sub-section (1) to produce any books of account and other records of or relating to the society which are in his custody and to give him all assistance in connection with such inspection or investigation. (3) The Registrar or other person appointed under sub-section (1) may call upon and examine on oath any officer, member or employee of the society in relation to the affairs of the society and it shall be the duty of every officer, member or employees, when called upon, to appear before him for such examination. [(3-A) The Registrar or other person appointed under sub-section (1), may, if in this opinion it is necessary for the purpose of inspection or investigation, seize any or all the records including account books of the society: Provided that any person from whose custody such records are seized shall be entitled to make copies thereof in the presence of the person having the custody of such records.] (4) On the conclusion of the inspection or investigation, as the case may be, the person if any appointed by the Registrar to inspect or investigate shall make a report to the Registrar on the result of his inspection or investigation. (5) The Registrar may, after such inspection or investigation, give such directions to the society or to its governing body or any officer thereof, as he may think fit, for the removal of any defects or irregularities, within which as may be specified and in the event of default in taking action according to such directions, the Registrar may proceed to take action under section 12D or section 13B, as the case may be. The Section 4-B requires for determination of the members of the Society while Section 22 deals with the power of Registrar to call for information from the Society and Sections 23 and 24 deal with the audit and investigation of affairs of the Society. ;