Bombay High Court
Manavi Hakka Sanrakshan And Jagruti … vs Charity Commissioner Of Maharashtra … on 6 December, 2024
Author: M. S. Sonak
Bench: M. S. Sonak
2024:BHC-AS:47212-DB Sayyed 908-WP.3072.2019.(J).docx IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.3072 OF 2019 1. Manvi Hakka Sanrakshan and Jagruti (Registered under Societies Act) Having Address at Flat No.31, Sharda Heritage Survey No.31, Sinhgad Road, Pune - 411 051 Through Vikas Kuchekar, President of Manvi Hakka Sanrakshan Jagruti 2. Abhishek Subhash Haridas Vice President of Manvi Hakka Sanrakshan Jagruti A/4-3, Anchal Housing Society Opp. Rahul Nagar, Kothrud, Pune - 411 038 ...Petitioners Versus 1. Charity Commissioner of Maharashtra State Garment House, 3rd Floor, Dharmaday Ayukta Building, Worli, Mumbai - 400 018 2. The Chairperson Maharashtra State Human Rights Commission 9, Hajarimal Somani Marg, Opp. Near Chhatrapati Shivaji Terminus, Mumbai, Maharashtra - 400 001 3. Joint Charity Commissioner, 1, BS Dhole Patil Path, Pune, Maharashtra - 411 001 4. State of Maharashtra Through Charity Commissioner ...Respondents _____________________________________________________ Dr. Abhishek Subhash Haridas a/w Mr. Vikas Shravan Kuchekar for Petitioners-in person present. Mr. Abhay Anturkar, appearing as an Amicus Curiae. Mr. A. I. Patel, Addl. G. P. a/w Mr. S. L. Babar, AGP for Respondent- State. _____________________________________________________ Page 1 of 20 Sayyed 908-WP.3072.2019.(J).docx CORAM : M. S. Sonak & Jitendra Jain, JJ. RESERVED ON : 29 November 2024 PRONOUNCED ON : 6 December 2024 JUDGMENT (Per Jitendra Jain J):
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1. Heard learned counsel for the parties.
2. Rule. The Rule is made returnable immediately at the request
and with the consent of the learned counsel for the parties.
Challenge:-
3. By this Writ Petition under Article 226 of the Constitution of
India, the Petitioner-Trust has challenged the Revised Circular No.543
dated 04 July 2018 issued by the Charity Commissioner, Maharashtra
State, Mumbai. The said Circular directs notices to be issued to the
Trustees of the Trust which use the phrases ” Bhrashtachar Nirmulan
Mahasangh”, “Bhrashtachar Virodhi Andolan”, “Bhrashtachar Mukta
Bharat” or “Human rights” in the title of the Trust name and further
directs them to remove the same.
4. This Court on 10 October 2024 requested Advocate Mr. Abhay
Anturkar to appear as an amicus curiae to assist the Court. Although he
is an outstation counsel, Mr. Abhay Anturkar readily and graciously
accepted the request. The Court appreciates the assistance given by the
learned Advocate, who, with his arguments, research, and written
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submissions, which will be discussed in the course of our judgment,
assisted the Court in deciding the issue raised for our consideration.
Submissions of the Amicus Curiae:-
5. The learned amicus curiae submitted that the reasoning given
for issuing the impugned Circular runs contrary to the definition of
“Charitable Purposes” as defined by Section 9 read with Section 2(13)
of the Maharashtra Public Trusts Act, 1950. He further submitted that
under the Maharashtra Public Trusts Act there is no provision akin to
Section 4(3) of the Companies Act 2013 or Section 3-A of the Societies
Registration Act, 1860 which provides for prohibition of registration
with undesirable names or those showing patronage of the Government.
He further submits that the said Circular does not refer to the Section
of the Maharashtra Public Trusts Act or the source of power under
which it has been issued. Learned Amicus Curiae relied upon the
Supreme Court’s decision in the case of CIT vs. Andhra Chamber of
Commerce1, Laxman Balwant Bhopatkar (since deceased) by Another
Vs. The Charity Commissioner, Bombay2 and State of Bombay and
Others Vs. Hospital Mazdoor Sabha and Others 3 in support of his
submissions. Learned Amicus Curiae, therefore, submitted that the
impugned Circular is bad in law.
1 1964 SCC OnLine SC 109
2 1962 SCC OnLine SC 290
3 1960 SCC Online SC 44
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Submissions of the State-Respondent:-
6. Mr. Patel, learned Additional Government Pleader supported
the issuance of the Circular and submitted that by using the phrases
enumerated in the Circular, the general public gets an impression that
the Organisation / Trust has powers to deal with the issues of
corruption and human rights, and thereby results into a false impression
being created in the minds of the general public. It was with these
objectives and the representation received that the impugned Circular
was issued in the public’s interest. He further submitted that the State
has been taking action against the Trusts, which impersonates as if they
have the powers of the State to deal with corruption and human rights.
Mr. Patel further submitted that this Circular has been issued for
superintendence and administration of the Maharashtra Public Trusts
Act and, therefore, the Circular cannot be held to be bad in law.
Analysis & Conclusions:-
7. We have heard learned counsel Mr. Anturkar as amicus curiae
and Mr. Patel, Additional Government Pleader and with their assistance
have perused the documents annexed to the petition and brought to our
notice. We have also heard the Petitioner, who appeared in person.
8. Before we delve into the issue raised for our consideration, it
would be apt to reproduce the English translation of the impugned
Circular No.543 dated 4 July 2018, which reads as under:-
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(Translation of a photocopy of a Revised Circular No.543 dated
04.07.2018, typewritten in Marathi)
Exhibit – ‘A’
Outward No.. 3964/2018.
Office of the Charity Commissioner.
3rd Floor, 83, Dr. Annie Besant Road,
Worli, Mumbai – 400 018.
Tel. No. 24935434, 24935490
Date : 04th July, 2018.
Revised Circular No.543, Date 04.07.2018
All Officers working in the State are hereby informed that
various Organizations under the names “Bhrashtachar Nirmulan
Mahasangh”, “Bhrashtachar Virodhi Andolan” or “Bhrashtachar Mukta
Bharat” and such other names have been registered in the State. In fact,
eradication of corruption is the duty of the Government and the
Government Machinery has powers to take action against the corruption.
However, some Organizations, just because of having words viz.
“Bhrashtachar Virodhi” in their titles, deem that they have powers with
them or with their Organizations to take action against the Officers or
persons facing complaints of corruption and take actions against them.
As a result, people in general are cheated and the names of such
Organizations are misused. As per the decision given by the Hon’ble
Bombay High Court, eradication of corruption cannot be a social
objective of any Organization.
If human rights are violated then, for seeking reliefs or for tak-
ing cognizance in respect thereof, the Government has set up an Office
for protection of human rights. Various Organizations have words viz.
“Human rights” in their title and because of the names of such Organiza-
tions, people are cheated or such names are misused. The In-Charge
Chairman of the Human Rights Commission, Maharashtra, has sent a let-
ter to this Authority and has requested therein to take action against
those Organizations having the said words in their titles. Eradication of
corruption or (Protection of) Human rights cannot be the objective of
any Organization or such words cannot be used in the title of such Orga-
nizations. As per the provisions of the Maharashtra Public Trusts Act,
these objectives cannot be the social, religious or educational objectives.
In fact, the Government Machinery has powers to take action in eradicat-
ing the corruption or against violation of human rights. Therefore, No-
tices should be issued to the Trustees of such registered Organizations
and they should be directed to remove the words viz. “Bhrashtachar Nir-
mulan” or “Bhrashtachar” and “Human Rights” from the titles of their Or-
ganizations and if the Trustees of such Organizations refuse thereto then,
appropriate action as per the provisions of Maharashtra Public Trusts Act
should be taken against them.
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Sayyed 908-WP.3072.2019.(J).docx (Signature Illegible) (S. G. Dige) Charity Commissioner, Maharashtra State, Mumbai. Copy : 1) Circular File 2) All Joint Charity Commissioners, 3) All Deputy Charity Commissioners, 4) All Assistant Charity Commissioners, 5) Computer Branch, Head Quarter (For uploading this Circular on Web-site)
9. On a reading of the Circular, the reasoning for issuing the
same appears to be that eradication of corruption is the duty of the
Government and the Government machinery has powers to take action
against the corruption and, therefore, by using the phrases enumerated
therein, the Organisation / Trust assumes to itself the power to take
action against the persons facing corruption complaints and, therefore,
the names of such organisation results into misuse. The said Circular
further states that eradication of corruption and protection of human
rights cannot be social, religious or educational objective of any
organisation as per the decision of the Bombay High Court. It also refers
to a letter addressed by the Chairman of the Human Rights Commission
on this issue for taking action against those organisations having the
words “human rights” in their title. It is in this context that we are
called upon to test the legality of the impugned Circular.
10. Section 9 of the Maharashtra Public Trusts Act, 1950 reads as
under :-
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Sayyed 908-WP.3072.2019.(J).docx 9. Charitable purposes.
[(1)] For the purposes of this Act, a charitable purpose includes-
(1) relief of poverty or distress;
(2) education: (3) medical relief;
(3A) Provisions for facilities for recreation or other leisure time
occupation (including assistance for such provision), if the facilities
are provided in the interest of social welfare and public benefit,
and
(4) the advancement of any other object of general public utility,
but does not include a purpose which relates –
(b) exclusively to religious teaching or worship.
[(2)] The requirement of this section that the facilities are provided in
the interest of social welfare shall not be treated as satisfied,
unless-
(a) the facilities are provided with the object of improving the
condition of life for the persons for whom the facilities are
primarily intended; and
(b) either-
(i) those persons have need of such facilities as aforesaid by reason
of their youth, age, infirmity or disablement, poverty or social and
economic circumstances, or
(ii) the facilities are to be available to the members of the public at
large.
(3) Subject to the said requirement, sub-section (1) of this section
applies in particular to the provision of facilities at village halls,
community centres and womens’ institutes, and to the provision
and maintenance of grounds and buildings to be used for purpose
of recreation and leisure time occupation, and extends to the
provision of facilities for those purpose by the organising of any
such activity.
(emphasis supplied)
11. Section 9 of the Maharashtra Public Trusts Act, 1950 (the
said Act) defines charitable purpose to include relief of poverty or
distress; education; medical relief; provision for facilities for recreation
or other leisure time occupation if the facilities are provided in the
interest of social welfare and public benefit and advancement of any
other object of general public utility , but does not include a purpose
which relates exclusively to religious teaching or worship.
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12. The phrase “advancement of any other object of general
public utility” is of a broad amplitude. The word ‘ general public utility’
is not capable of a precise meaning, but it is well settled that public
utility means public purpose. ‘General’ means pertaining to a whole
class; ‘public’ means the body of people at large, including any class of
the public; and “utility” means usefulness. Therefore, the advancement
of any object of general public utility would mean benefit to the public
in all sections of the public as distinguished from an individual or group
of individuals would be of charitable purpose.
13. The expression “any other object of general public utility ” is
of the broadest connotation and, therefore, the definition given under
Section 9 of the said Act is of much wider application than understood
in English law. The expression ” object of general public utility” would
include all objects which promote the welfare of the general public. It
cannot be said that the purpose would cease to be charitable even if
public welfare is intended to be served, thereby including taking steps
to urge or oppose legislation. If the primary purpose is the advancement
of objects of general public utility, it would remain charitable even if an
incidental entry results into political domain for achieving that purpose.
An object of public utility need not be an object in which the whole of
the public is interested. It is sufficient if a well-defined section of the
public benefits by the object. An object beneficial to a section of the
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public is an object of general public utility and the object doesn’t need
to be to benefit the whole of mankind.
14. The impugned Circular since it states that as per the
provisions of the said Act, the objective of eradicating of corruption and
protecting of human rights cannot be social, religious or educational;
the objective is contrary to the definition of charitable purposes as
defined by Section 9 of the said Act inasmuch as the impugned Circular
ignores and does not take notice of Clause 4 of Section 9 of the said Act
which states that charitable purpose would include the advancement of
any other object of general public utility. This Circular also does not
provide any details of the reference of the judgment of the Bombay
High Court, which states that such an objective cannot be a social
objective of any organisation. Mr Patel also could not produce any such
decision for our perusal.
15. The issue is not whether such objective of eradication of
corruption and protection of human right is a social objective or not,
but the issue is whether it is a charitable purpose as defined by Section
9 of the said Act. Therefore, in our view on the face of it the basis of
issuing the impugned Circular is contrary to the definition of charitable
purpose as defined by the said Act and, therefore, such a Circular
cannot stand the test of legal scrutiny. The views expressed by us is in
consonance with settled decisions of the Supreme Court on the
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“advancement of any other object of general public utility” which the
learned amicus curiae has relied upon and holds the field even today.
Now we propose to analyse how “corruption and protection of human
rights” satisfy the test of general public utility.
16. In recent times, corruption has become cancerous which
affects not only the common people who cannot use the said means to
get what they are legally and rightfully entitled to, but corruption also
impairs the growth of the country’s economy and functioning of the
bureaucracy. The effect of corruption is that a person is denied his
rightful and legal entitlement because he decides or cannot afford to
bribe the officials. The economic effect of corruption is that such
amount escapes the flow of money in the official / formal economy and
results into a parallel economy which further deprives the State of its
rightful use by way of taxes and consequently the growth of the
economy which taxes recovered could have been used for development
of infrastructure, public welfare, etc. Such a practice is also contrary to
the Prevention of Corruption Act, 1988.
17. We cannot lose sight of the fact that corruption affects both,
the common man and the economy at large, and no such practice
should be prevailing or be encouraged. This analysis leads to the
satisfaction of the test of general public utility. We have discussed this
for coming to a conclusion that an organisation set up for fighting
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corruption or eradication of corruption would certainly fall within the
phrase ‘advancement of any other object of general public utility’ for the
purposes of Section 9 of the said Act and, therefore, any other
interpretation would be contrary to and in the teeth of the said
provision and, therefore, the Circular to the extent that it states the
eradication of corruption cannot be a social objective of any
organisation, is contrary to the definition of charitable purpose for
which the organisation is registered under the said Act.
18. The legal concept of human rights is widely defined in Section
2(d) of the Protection of Human Rights Act, 1993 to mean the rights
relating to life, liberty, equality and dignity of the individual guaranteed
by the Constitution or embodied in the international covenants and
enforceable by Courts in India. The phrase “human rights” has to be
widely construed under the constitutional framework of our country
and if an organisation is formed to take up the cause of the people
whose rights are affected then, we see no reason why such an
organisation cannot be treated as “charitable purpose” as more detailed
analysed hereinabove in our discussion on the definition of the
charitable purpose.
19. Corruption and human rights are closely associated with each
other. Corruption is detrimental to all areas and aspects of human
wellbeing, in particular human rights held by all individuals. Thus
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effective protection and guarantee of human rights necessarily includes
mitigating systematic problems such as corruption. Corruption has
significant negative effects on all areas of human wellbeing and is
perceived as one of the major problems, jeopardising economic
development, the functioning and legitimacy of Government institutions
and processes, the rule of law and validity of the State itself. The
concept of human rights is equally complex and it deals with civil and
political rights such as the right to a fair trial and right to participate in
the Political Process, Economic, Social and Cultural Rights, such as the
right to health and the right to education, Collective or group rights
such as self-determination and the right to development. The strong link
between corruption and human rights violation is emphasised by
numerous policy experts, practitioners and institutions and the same is
echoed by United Nations in its various research papers. The efforts of
eradicating corruption and protecting human rights is not only taken at
the micro level, but even at macro and international level by various
associations.
20. We agree that an organisation formed for fighting corruption
cannot take law in its own hands since the enforcement and redressal of
the grievance has to be in accordance with the law, and there are
enough machinery and enforcement agencies which are formed for
examining the issue of corruption. For example, the Prevention of
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Corruption Act, 1988 is one such Act which deals with this issue. The
machinery provided under these Acts will have to be triggered by the
organisation which is fighting corruption.
21. The Organisation / Trust cannot certainly impersonate to be
the organisations which have been empowered to enforce such laws. For
such kind of organisations, certainly the State has to take action for
taking the law in its own hands. Mr. Patel fairly states that the State has
been taking action against such organisations. However, merely because
the Organisation’s / Trust’s title bears the phrases referred to in the
Circular would not mean that all such organisations take law in their
hands and take action against the officers facing charges of corruption.
Therefore, merely because such phrase is used in the title of the Trust
would not mean that such Organisation / Trust is functioning as a
kangaroo Court and if any such Trust / Organisation is acting like a
kangaroo Court, then certainly the State rightly has to take action by
curbing the activities of such kangaroo Courts but not by forcing to
change the name.
22. The authorities under the said Act are not powerless if it
comes to their notice that any Trust is impersonating the State by its
activities and necessary action can be certainly taken. Mr. Patel, learned
Additional Government Pleader has stated that they have taken action
curbing the activities of such kangaroo Courts. Sections 37 and 41B
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gives powers to the authorities under the said Act for conducting
enquiries, inspection and supervision. Therefore, there are enough
safeguards provided under the Trust Act to take action against the Trust
if such Trust acts as a kangaroo Court or impersonates the State
Government or State instrumentalities.
23. Whether the title of the Trust includes or does not include the
phrases used in the Circular would not make any difference, if a Trust
not bearing such phrases in the title still runs kangaroo Courts, but on
the contrary the phrases used in the Circular if found in the title of the
Trust would give an indication to the common people that such Trust
has been formed for taking up the cause of corruption and human rights
with the appropriate authorities. The use of these phrases nowhere
would give any impression that such Organisation or Trust has the
power to take action against the person who is facing corruption
charges or who is violating human rights.
24. One of the reasons in the Circular states that eradication of
corruption and protection of human rights is the duty of the
Government and the Government machinery has powers to take action
for its eradication or protection respectively and, therefore, the need for
issuing the impugned Circular. Certainly, the State has the power to take
action against the person who is charged with corruption or who
violates human rights but for taking up the cause of corruption or
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violation of human rights, if a Trust is formed then certainly that cannot
be a ground for directing such Trust to remove the phrases which are
used in the Circular. If the reasoning given in the Circular is accepted
then it would mean that there would hardly be any Trust formed
because the definition of Trust includes relief of poverty or distress;
education; medical relief; etc. and under the Constitution of India and
the fundamental rights granted by the Constitution of India, it is the
duty of the State to protect the people from poverty, give education and
medical relief. However, inspite of the directive principles of State policy
and fundamental rights enshrined in the Constitution of India, we have
Trusts formed for medical relief, education, poverty, etc. Therefore, the
reasoning given in the impugned Circular on this count also does not
appeal to us.
25. Now we propose to analyse the provisions of the Maharashtra
Public Trusts Act on the issue raised for our consideration. Section 18 of
the said Act provides for registration of public trust to be made by way
of an application to the authorities under the Act and the application
shall contain inter alia various information including the designation by
which the public trust shall be known. On receipt of the said
application, an enquiry is conducted by the authorities under the Act
and only on completion of the enquiry and on the satisfaction of the
authorities that a registration is granted, entries are made in the register
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maintained for the said purpose. Section 21(2) states that the entries so
made shall be final and conclusive subject to the provisions of this Act
or subject to any change recorded. Section 22 deals with the provisions
relating to change and the procedure to be followed. This change has to
be at the behest of the Trustee which results into change in the entries
recorded under Section 21, and on enquiry and satisfaction of such a
change same has to be recorded in the register. Rule 8A of the
Maharashtra Public Trusts Rules provides that when the name of any
Trust is changed the authorities would record the same in the register
maintained and a fresh certificate would be issued.
26. On a reading of the provisions of the Act, we are of the view
that once the authorities issue certificate of registration under the Act
they do not have the power to direct the Trustees to change the name of
the Trust. If the name of the Trust gives an impression of it belonging to
the Government or patronage by the Government then the provisions of
the Emblems and Names (Prevention of Improper Use) Act, 1950 can
certainly be invoked by the authorities under the said Act of 1950.
27. Mr. Anturkar is right in making his submission that Section 3A
of the Maharashtra Societies Registration Act, as amended by the State
of Maharashtra, provides for the prohibition against the registration of
societies with undesirable names, and such a provision does not exist
under the Maharashtra Public Trusts Act. Similarly, Section 4(3) of the
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Companies Act, 2013 provides that a company shall not be registered
with the name which contains any word or expression which is likely to
give the impression that the company is anyway connected with or
having the patronage of the Central Government or State Government
or any local authority, etc.
28. If the intention of the Maharashtra Public Trusts Act was to
prohibit the use of the phrases mentioned in the impugned Circular
then the legislature would have made similar provision like the
Companies Act or the Maharashtra Societies Registration Act
empowering the authorities under the said Act not to register such
Trust. In the absence of any such provision, we do not think that the
Charity Commissioner was justified in issuing the impugned Circular.
Even otherwise, mere use of the name ‘prevention of corruption’ or
‘protection of human rights’ would not mean that the Trust can be said
to have any patronage from the State. These are phrases of general use
rather than indicating any impersonation of the State machinery. At the
most, Respondent No.1 could have suggested that below the name of
the Trust in the bracket it may be mentioned as “Non-Government
Organisation NGO”. But we still doubt whether this could be done by
simply issuing a circular without any statutory support to back the
same.
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29. Section 22(1) of the Maharashtra Public Trusts Act, 1950
provides for change when same is desired in the interest of the
administration of public trust. In our view, the phrase “administration
of public trust” would mean the Trust is not functioning properly and it
is working of the Trust that requires a change which is contemplated
under Section 22(1), for example, the Trustees are not discharging their
duties properly etc. would fall within the phrase “administration of
trust”. Therefore, changing name at the behest of and on directions of
Charity Commissioner would not fall within the provisions of Section
22(1) of the Maharashtra Public Trusts Act, 1950. If however, the Trust
works like kangaroo Courts then it is the actual working of the Trust
which would require a change and which can be changed under Section
22(1) of the said Act. It will be on a case to case basis that the
authorities under the Act would require to enquire into such an
eventuality. Therefore, in our view, the impugned Circular cannot fall
within the provision of Section 22(1) read with Section 69(a) of the
Maharashtra Public Trusts Act.
30. We may also refer to the following two decisions rendered in
the context of Emblems and Names (Prevention of Improper Use) Act,
1950 wherein it is observed that the name ‘South India Textiles’ does
not signify sanction / approval or patronage of the Government merely
because the phrase ‘India’ is used or the word ‘India / National / Bharat’
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used in conjunction with other words in the name of the Entity etc. It
cannot be construed by itself to be improper use of the name within the
said Act nor does it suggest patronage or support of the Government of
India or the Government of State;
(i) South India Textiles and Ors. Vs. Government of A.P. and Ors. 4 &
(ii) New Indian Public School Society Vs. State of Rajasthan 5
31. We may also refer to the decision of the learned Single Judge
in case of Mr. Abdul Rahman s/o Mohammed Syed, Managing Trustee,
Human Rights Watch Vs. The Inspector of Police & Anr .6, where the
Madras High Court had dismissed the writ petition challenging Circular
issued by the Sub-Registrar wherein a similar direction of not using the
name “Human Rights” was issued. The Madras High Court after
referring to the Full Bench decision of Tamil Nadu State Human Rights
Commission and by referring to Section 9(2)(c) Tamil Nadu Societies
Registration Act, 1975 dismissed the writ petition upholding the
circular.
32. In our view, this decision would not be applicable to the facts
of the present case inasmuch as in the present case, the provision of
Maharashtra Public Trusts Act is invoked whereas before the Madras
High Court, the provisions for consideration was the Tamil Nadu
Societies Registration Act, 1975 and most specifically Section 9(2)(c)
4 AIR 1989 Andhra Pradesh 55
5 AIR 2016 Rajasthan 62
6 (2015) 5 Mad. LJ 218
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where after the word “Council”, the word “Human Rights” was inserted.
We have already observed above by analyzing the Maharashtra Public
Trusts Act that there was no provision which empowers the Charity
Commissioner to direct the Trust to change their name. Therefore, the
said decision is not applicable to the facts of our case.
33. We make it clear that we have been called upon to decide the
issue only insofar as the Maharashtra Public Trusts Act is concerned.
Our judgment should not be treated as laying down any law under any
other Act which is not the subject matter for our consideration.
34. In view of above, we quash the revised Circular No.543 dated
4 July 2018. However, Respondents are free to take any action in
accordance with law if it is found that any trust or organisation
registered under the Maharashtra Public Trusts Act, 1950 are acting like
kangaroo Courts or impersonating themselves by way of their activities
as instrumentalities of this State. This Petition is disposed of in above
terms without any order for costs.
We may end by saying “Naam me kya rakha hai, kaam
dekhna chahiye. Agar kaam galat ho to sakht karvaai karni chahiye”.
(uke es D;k j[kk gS] dke ns[kuk pkfg,s – vxj dke xyr gks rks l[r dkjokbZ djuh
pkfg,s½-
(Jitendra S. Jain, J.) (M. S. Sonak, J.)
Signed by: Sayyed Saeed Ali
Designation: PA To Honourable Judge Page 20 of 20
Date: 06/12/2024 11:26:30