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TMI Blog2011 (7) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... mber of the society can be recovered from him under the bye laws-20 from the petitioner. The writ petition is dismissed. - Writ Tax No. 1270 of 2006 - - - Dated:- 21-7-2011 - SUNIL AMBWANI AND PANKAJ MITHAL JJ. Sah O. P. Agarwal and Rohit Agrawal for the petitioner The C.S.C. and Sharad Kumar Pandey for Madan Lal Arora for the respondents JUDGMENT We have heard Shri Rohit Agrawal, learned counsel for the petitioner. Learned standing counsel appears for the State respondents. Shri Sharad Kumar Pandey appears for 'Shri Madan Lal Arora, respondent No.5. The sales tax dues of the assessment year 2002-03 (State) vide assessment order dated March 18, 2006, are sought to be recovered from the petitioner, the Chairman o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the memorandum and certified copy being filed along with particulars of the address of the society by the Secretary of the society on behalf of the persons subscribing to the memorandum. Before registering a society the Registrar has to satisfy himself that the memorandum of association is duly signed by seven persons and the rules and regulations of the society bear the signature of not less than three members of the governing body. A society registered under the Act enjoys the status of a legal entity, apart from the members constituting it. It can sue and be sued in its own name. Section 5 of the Societies Registration Act, 1860 provides for vesting of the property of the society whether movable or immovable, belonging to such a soc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be appointed by the governing body for the occasion. The articles of association may enact the mode in which such suit may be brought. A society registered under the Act is an association of persons, though for certain purposes it is recognized as an entity. Where a petition is filed by a society, registered under the Act, claiming rights under article 19 of the Constitution, such a petition must be regarded as one made on behalf of the members of the society. A society registered under the Act is not a body corporate, quite distinct from its members, yet it has got a separate existence for many purposes. It has its own identity, personality or entity which for all purposes is not identical with that of the members constituting it. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iety and not on its members. So long as the society is not dissolved or its business discontinued, the members are not personally liable to pay the tax assessed on the society as an association of persons . Shailesh Kumar v. Deputy Collector (Collection), Sales Tax, Ghaziabad [1999] UPTC 420 was a case in which the recovery proceedings under section 8 of the U. P. Trade Tax Act, 1948 were being pursued against the co-operative society engaged in the manufacture of carpentary goods. It was held that the petitioner as an officer of the co-operative society is not liable to make payments of any dues of the society. There were no allegations that the recovery proceedings were exhausted against the properties of the society prior to issue of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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