SRI RAM MANDIR @ SRI RAM MANDIR SEVA SAMITI V. COMMISSIONER OF ENDOWMENTS, KHURDA

WP(C)/34194/2020

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The case involves Sri Ram Mandir Seva Samiti challenging an order by the Commissioner of Endowments, Odisha, which rejected their application to recall a previous order confirming the appointment of an Executive Officer and forming an Interim Trust Board. The petitioner argued that the Trust Board was managing its affairs without irregularities, as evidenced by regular Income Tax returns and no findings of mismanagement by the Income Tax officials. The Commissioner of Endowments had appointed an interim management committee to oversee the Trust's day-to-day affairs and directed the Assistant Commissioner to resolve ongoing related cases within six months. The court extended this timeline and provided guidance on obtaining the Audit Report for further legal action if necessary.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 735661 (HC-ODISHA)
• Appeal Type: Others
• Pronouncement Date: 03-02-2021
• Assessment Year: misc
• Laws Referred To: Odisha Hindu Religious Endowments Act, 1951
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: PRATYUSHA
• Assessee Lawyers: S P MISHRA
• Keywords: Audit report; Writ petition; Endowments; Trust Board; Interim Management
• Section: 7; 41

Judgement Text

" 05. 02.03.2021 BP Heard Mr.S.P.Mishra, learned Senior Counsel for the petitioner and Ms.Pratyusha, learned counsel for Commissioner of Endowments. 2. This Writ Petition has been filed by the petitioner - Sri Ram Mandir Seva Samiti challenging the order dated 10.09.2020 passed by the learned Commissioner of Endowments, Odisha, Bhubaneswar in rejecting the application filed by the petitioner to recall the office order dated 22.10.2018 and the consequential office order dated 02.01.2019 confirming the appointment of opposite party No.3 as the Executive Officer of the petitioner- institution and forming an Interim Trust Board in place of the petitioner’s Trust Committee in exercise of the power under Section 7 of the Odisha Hindu Religious Endowments Act, 1951 (hereinafter referred as ‘the Act, 1951’). 3. Mr.Mishra, learned Senior Counsel appearing for the petitioner submitted that the application filed by the petitioner bearing O.A. No.1 of 2019 under Section 41 of the Act, 1951 is pending adjudication before the Assistant Commissioner of Endowments, Odisha, Bhubaneswar – opposite party No.2. He further submitted that some private individuals have also filed O.A. No.30 of 2008 under Section 41 of the Act, 1951 for determination whether the petitioner-Trust is a private or public trust. He also submitted that the direction for appointment of Interim Trust Board and preventing the actual Trust Board Committee from exercising their control over the management and various bank accounts of the Trust is liable to be interfered with. It is stated that the Trust Board files regular Income Tax return and no irregularity has been W.P.(C) NO.34194 OF 2020 2 found by the Income Tax officials about the income and expenditure of the Trust, as such the observation of the learned Commissioner that there is allegation of illegality and irregularities in the management of the properties of the Trust is not correct. It is further stated that the Audit Report submitted by the Accountant General after exhaustive audit was not supplied to the petitioner. 4. Ms. Pratyusha, learned counsel for the Commissioner of Endowments submitted that pursuant to order dated 10.09.2020 passed by the learned Commissioner of Endowments under Annexure:14 the interim management committee is there to manage the day-to-day affairs of the petitioner-Trust and direction was made to the Assistant Commissioner of Endowments, Bhubaneswar to dispose of O.A. No.1 of 2019 and O.A. No.30 of 2008 within a period of six months. However, the parties are not cooperating for conclusion of the said proceedings rather they are taking adjournments. She has also produced the computer generated receipt dated 23.11.2020 regarding payment of Income Tax for the Assessment Year 2019-2020 by the Samiti. 5. Considering the above, since the learned Commissioner of Endowments – opposite party No.1 by the impugned order has directed the Assistant Commissioner of Endowments, Bhubaneswar to dispose of O.A. No.1 of 2019 and O.A. No.30 of 2008 under Section 41 of the Act, 1951 within a period of six months and the same are pending till date, this Court extends further time for disposal of the said two proceedings by end of July, 2021. Parties shall cooperate for early disposal of the said proceedings. However, it is open to the petitioner-Samiti to 3 approach the learned Commissioner of Endowments – opposite party No.1 regarding supply of the Audit Report submitted by the Accountant General and after getting the same the petitioner can take appropriate steps in accordance with law, if he is so advised. The Writ Petition is disposed of with the aforesaid observation. A free copy of this order be supplied to Ms. Pratyusha, learned counsel for the Commissioner of Endowments. ……….………….. S.Panda, J. .…….….………… S.K.Panigrahi, J. "