9911796707
TMI Blog2011 (7) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... to be recovered from the petitioner, the Chairman of the society in the relevant period, registered under the Societies Registration Act as "Maa Vaishno Gramodyog Sansthan". Learned counsel for the petitioner states that the petitioner had resigned in the year 2004, after which a new committee of management was elected. Shri Madan Lal Arora, respondent No. 5, was elected as the Manager of the society. He had stopped the business of the society and sold away its entire assets in 2006. Shri Agarwal submits that earlier the recovery was withdrawn on the ground that the petitioner had resigned from the society in the year 2004. Subsequently Trade Tax Department in pursuance to the provisions of section 8(3) of the U. P. Trade Tax Act, 1948 ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovable or immovable, belonging to such a society, if not vested in trustees/shall be deemed to be vested, for the time being, in the governing body of such society, and in all proceedings, civil and criminal, may be described as the property of the governing body of such society by their proper title. The members of the society or the members of the governing body do not have any proprietary or beneficial interest in the property the society holds. No interest in the property can be claimed by them in the event of dissolution. The Societies Registration Act,, 1860 does not create in the, members of, the registered society any interest other than that of bare trustees. What all the members are entitled to is the right of management of the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with that of the members constituting it. The legal title in the properties may vest in the trustee or Board of Governors yet the. equitable title vests in the society. Section 8 of the Act provides that if a judgment shall be recovered against the person or officer named on behalf of the society, such judgment shall not be put in force against the property, movable or immovable, or against the body of such person or officer, but against the property of the society. We may observe that where the society has stopped doing business otherwise than by a resolution or adjustment of its affairs under section 13, and all the properties of the society have been sold leaving nothing to be recovered, the members of the Society for the liabilities w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the society prior to issue of the notice for recovery against the petitioner. Both the cases cited by Shri Rohit Agrawal are not applicable to the * present case as in the case decided by the Kerala High Court the income-tax dues were sought to be recovered from the members of the society without proceedings against the property of the society, and in the case decided by the Allahabad High Court recovery was pursued against the cooperative society which provides for specific provision under sub-section (2) of section 95 of the Act to recover firstly from the property of the society, secondly in the case of a society the liability of the members of which is limited, from the members, past members or the estates of the deceased members, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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