Gujarat High Court
Divyesh Harishkumar Doshi vs Central Registrar Dinesh Kumar on 20 August, 2018
Author: R.Subhash Reddy
Bench: R.Subhash Reddy, Vipul M. Pancholi
C/SCA/12298/2018 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 12298 of 2018
With
R/SPECIAL CIVIL APPLICATION NO. 12317 of 2018
With
R/SPECIAL CIVIL APPLICATION NO. 12359 of 2018
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DIVYESH HARISHKUMAR DOSHI
Versus
CENTRAL REGISTRAR DINESH KUMAR
==========================================================
Appearance in SCA No. 12298 of 2018:
MR MIHIR JOSHI, SENIOR COUNSEL with MR VISHWAS K SHAH(5364) for
PETITIONER
for the RESPONDENT(s) No. 1
MR DEVANG VYAS, ASSISTANT SOLICITOR GENERAL (2794) for
RESPONDENT No. 2
Appearance in SCA No. 12317 of 2018:
MR KAMAL B TRIVEDI, SENIOR COUNSEL with MR VISHWAS K
SHAH(5364) for PETITIONER
for the RESPONDENT(s) No. 1
MR DEVANG VYAS, ASSISTANT SOLICITOR GENERAL (2794) for
RESPONDENT No. 2
Appearance in SCA No. 12359 of 2018:
MR SN SHELAT, SENIOR COUNSEL with MR VISHWAS K SHAH(5364) for
PETITIONER
for the RESPONDENT(s) No. 1
MR DEVANG VYAS, ASSISTANT SOLICITOR GENERAL (2794) for
RESPONDENT No. 2
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CORAM: HONOURABLE THE CHIEF JUSTICE MR. R.SUBHASH REDDY
and
HONOURABLE MR.JUSTICE VIPUL M. PANCHOLI
Date : 20/08/2018
COMMON ORAL ORDER
(PER : HONOURABLE THE CHIEF JUSTICE MR. R.SUBHASH REDDY)
1. These three petitions are filed under Article 226 of the Constitution of India, with the Page 1 of 28 C/SCA/12298/2018 ORDER identical prayers, as such, they are heard together and disposed of by this common order. For the purpose of disposal, we draw the facts and refer to parties as arrayed in Special Civil Application No. 12298 of 2018.
2. Special Civil Application No. 12298 of 2018 is filed with the prayers, which read as under:
"A. Be pleased to declare Section 86 of the Multi State Co-operative Societies Act, 2002 as ultra vires the Constitution of India, 1950.
AA. Be pleased to quash and set aside Letter dated 7th August 2018 issued by Additional Commissioner (Co-operation) (Annexure P/8).
B. Be pleased to quash and set aside show cause notice dated 27.07.2018 issued by the Respondent no.1.
C. Pending admission, hearing and final disposal of this petition, be pleased to stay the effect, implementation and operation of show cause dated 27.07.2018 issued by the Respondent no.1.
CC. Pending hearing, admission and final disposal of this Petition, be pleased to stay the operation, effect and implementation of letter dated 7 August th 2018 issued by Additional Commissioner (Co-operation) (Annexure P/8).Page 2 of 28 C/SCA/12298/2018 ORDER
D. Ad interim relief in terms of Para 10C.
E. Cost of this Petition be awarded.
F. Such further and other relief, order or direction which may be just, fit, proper and equitable in the facts and circumstances of the petition."
3. The Adarsh Credit Co-operative Society Ltd, is a society registered under the Multi-State Co-operative Societies Act, 2002. Special Civil Application No. 12298 of 2018 is filed by one of the directors of the Society; Special Civil Application No. 12317 of 2018 is filed by the Society and Special Civil Application No. 12359 of 2018 is filed by the Managing Director of the Society. In all these petitions, apart from the challenge to the vires of the provision of section 86(2)
(b) of the Multi-State Co-operative Societies Act, 2002 (hereafter referred to as "the Act"), challenge is to the show cause notice dated 27th July, 2018 issued by the Central Registrar of Cooperative Societies, in Page 3 of 28 C/SCA/12298/2018 ORDER exercise of powers under section 86(2)(b) of the Act, directing the Society to explain within 15 days from the date of receipt of the notice why the Society should not be wound up on the allegations contained in the show cause notice. Challenge is also to further letter dated 7th August, 2018 issued by the Additional Commissioner (Cooperation) to give wide publicity about the affairs of the Adarsh Credit Co-Operative Society Ltd, to create awareness among the members/investors/public.
4. As contained in the impugned show cause notice dated 27th July, 2018, the allegations are made against the affairs of the Society based on the report of the Serious Fraud Investigation Office (SFIO) dated 26th June, 2018 and also further report of the Income Tax Department dated 2nd July, 2018. The allegations, which are very serious in nature, as contained in the show cause notice, read as under:
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"1. Misuse and Diversion of funds to shell companies/associate companies/concerns owned by assessee group persons/dummy directors in the garb of loans and commission income for investment in real estate:
(a) The society has advanced more than Rs.10,000/- crores to various people of which more than 191 individuals / entities belong to or associated with Mukesh Modi group Rs.8613 crore have been given to 132 entities located at Gurgaon, Sirohi, Fatehpur, Barmer, Chennai, New Delhi, Udaipur and Jaipur. The society has more than 21 lakh member depositors, of these depositors with deposit of more than Rs.1.00 Crore are only 9 and all these depositors are individuals and concerns of Mukesh Modi group and the deposit amount is Rs.330.09 crore. There are around 125 depositors with deposits or more than Rs.25 lakh with a deposit of Rs.376.47 crore.
(b) There are a total of 191 individuals and concerns of this group whose names have appeared during the search proceedings. Out of 132 entities noticed, 31 entities have not done any business activities. These 31 companies have assets of only Rs.383 crore approximately, whereas they have been sanctioned loan of Rs.1902 crore. Most of these entities are dealing in real estate. The funds have been diverted to them for doing real estate business.
(c) Most of the group entities are controlled by family members and Page 5 of 28 C/SCA/12298/2018 ORDER relatives of Mukesh Modi. Loans have been sanctioned without due diligence or very little security value. Loans have been given to entities which are controlled by family members. Shell companies registered at the same address are created with employees / close associates as Directors. These companies have been given huge loans only on the basis of projected cash flows. Mukesh Modi and his family members are their dummy people are directors and are controlling more than 111 companies to whom loan of Rs.4893 crore have been advanced in various years and the same is outstanding as on date.
2. Findings of on-site verification of shell companies and its directors including dummy directors reveals that these companies are shell companies, they are thinly capitalized and have small share capital and were not found to have any business activities at the given address.
3. Bogus depositors :
Prima facie it appears that there are many bogus depositors in whose name unaccounted income has been introduced by the society.
4. Falsification of books of accounts and incomplete books of accounts:
On the basis of details of loans taken by the individuals as appearing in the books of the society, necessary verification in some cases was done by SFIO where Page 6 of 28 C/SCA/12298/2018 ORDER the individuals have denied to have taken any loan from the society. On the contrary, they stated that they had deposited amount out of their savings for earning more interest. The society is falsifying its books of accounts and creating bogus loan accounts.
5. Whereas, this authority has also received another report from the Income Tax Department dated 02.07.2018 which reveals the following irregularities in the functioning of the society :-
(i) Shri Mukesh Modi, the founder of the society and his relatives have registered more than 125 private limited companies with their registered addresses at different locations. On investigation, it reveals that most of these companies have no business activity at their given address and the Modi Group failed to produce their books of account during the course of search.
An amount of Rs.9238 crore (almost entire deposit amount) is given as loan to group companies and associate concerns without adequate securities. Neither the principal amount nor the interest has been received back from most of these companies during the last several years and no action has been initiated by the society against the companies to recover the outstanding balance. It is, therefore, prima facie seen that Shri Modi and his family members have floated all these shell companies to siphon off the funds of the credit society running into several thousand Page 7 of 28 C/SCA/12298/2018 ORDER crores.
(ii) There is no established procedure of sanctioning loans to the members. Total deposits collected by the society as on date is Rs.9474 crores. The loans and advances (including outstanding interest) amounting to Rs.12433 crores are outstanding. It is also seen that out of the said loans an amount of Rs.12406 crores has been sanctioned to 180 companies and individuals out of which 122 companies are completely controlled and managed by Shri Mukesh Modi family and his relatives. It is also found that the society has not shown this amount of Rs.9238 crores as bad loan or non performing assets but it is being shown as outstanding principal and interest for year after years. The security or mortgage of assets against such a huge loan is approximately Rs.612 crores. Thus, it is clear that sanction of this loan amount of Rs.9238 crores by the society is not at all safe and the interest of the common depositors has been put at risk.
(iii)It is further observed that commission paid by the society of an amount of Rs. 59.36 crore, Rs.194.69 crore and Rs.406.68 crore, for Financial year 2015-16, 2016-17 and 2017-18 respectively as commission for advisory services to one single firm M/s Mahaveer Consultancy wherein wife and son-in-law of Shri Mukesh Modi are partners. On further verification, it is found that the firm has a very small establishment Page 8 of 28 C/SCA/12298/2018 ORDER (one small room having 4-5 chairs) at Gurugram and no books account have been found there. One of the employees of the firm in his statement on oath stated that the firm is engaged in the business of only caster seed trading and he is not aware of advisory activities of the firm. Shri Vaibhav Lokha, one of the partners of M/s Mahaveer Consultancy in his statement on oath mentioned that the firm is providing advisory services to the society but no books of account have been found in his given address. Similar commission of Rs.760 crores during Financial year 2017-18 has been paid to the so-called advisers major portion of which is likely to be bogus. Thus, it is clear that the funds of the society are being siphoned off in the grab of payments made for advisory services to the family members of Shri Mukesh Modi.
(iv) M/s. Adarsh Credit Co-operative Society has shown total 25.62 crore as investments in gold and silver assets and stock of trading gold amounting to Rs. 25.62 crore whereas on physical verification only Rs.8.18 crore gold and silver was found. Thus, the physical stock of gold and silver was found short of Rs.17.22 crore. It is suspected that the management of the society might have siphoned off the gold and silver to the tune of Rs.17.44 crore.
(v) Certain depositors of the society in their statement have stated that the money deposited by them was not reflected in their pass Page 9 of 28 C/SCA/12298/2018 ORDER book. When they raised the issue with the society they have been told that their money will be returned in the form of loan without any interest. It is clear that books of accounts are being manipulated and deposits are being shown as loans. However, none of them have got their full amount even in the form of loan.
6. Whereas, it is observed that the society is not working in accordance with the cooperative principles for the purpose/objectives for which it was registered under the provisions of the MSCS Act, 2002 and rules made thereunder.
i) In the case of this society, it is observed that the deposits collected by the members have been used for the benefit of few members which belong to one family. This amounts to violation of cooperative principles.
ii) The Society has extended loans to companies which cannot become members. Section 25 of the MSCS Act, 2002 does not permit the multi State cooperative societies to admit private companies as members. Further, as per bye-law number 4 of the Society adult individuals can be admitted as the members of the Society.
Therefore the society is found to violate Section 25 of the MSCS Act, 2002 and the bye-
laws.
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iii) The loans have been sanctioned without due diligence which indicates that board of the society has acted in favouring few members and have misused the money of the other members for personal gains, which again amounts to violation of cooperative principles.
iv) The society can accept deposits from its members only, however existence of bogus depositors indicates that the society is holding money from external sources also, which amounts to carrying out activities akin to banking without the permission of the same from RBI. This amounts to violation of Banking Laws.
v) Extending loans to non-
members and acceptance of
deposits from non-members also amounts to carrying out activities akin to banking which can be construed as violation of the Banking Laws.
7. Having considered the findings of SFIO report and the report furnished by Income Tax Department, this Authority is of the view that the Society has been found to violate the provisions of its bye- laws and the MSCS Act,2002 and the society has ceased to function on cooperative principles."
5. During the pendency of proceedings, to Page 11 of 28 C/SCA/12298/2018 ORDER create awareness among the members/depositors of the Society, letter dated 7th August, 2018 is issued by the Additional Commissioner (Cooperation), as an advisory..
6. We have heard Shri S.N. Shelat, Shri Kamal B. Trivedi and Shri Mihir Joshi,learned Senior Counsels, appearing with Shri Vishwas K. Shah, counsel for the petitioners in the respective petitions, and perused the material placed on record.
7. Shri S.N. Shelat, learned Senior Counsel appearing for the petitioner in Special Civil Application No. 12359 of 2018 has contended that, the provision as contained in section 86(2)(b) of the Multi-State Co-operative Societies Act, 2002 is arbitrary and same confers arbitrary power on the authorities to order, winding up of the Society. By drawing our attention to the provision under section 86(1) of the Act, and various other provisions in the Act, it is contended that, under section 86(1) of the Act, the Central Page 12 of 28 C/SCA/12298/2018 ORDER Registrar is empowered to order winding up of the society by forming an opinion, after audit has been taken under section 70 or special audit under section 77 or an inquiry has been held under section 78 or an inspection has been made under section 79 of the Act. In contra-distinction to the said provision under section 86(1) of the Act, under section 86(2)(b) arbitrarily power is conferred on the Central Registrar to order winding up of the society in absence of any inquiry and formation of opinion based on relevant material.
8. Learned Senior Counsel also brought to our notice, the order passed by Division Bench of the Rajasthan High Court at Jodhpur in D.B. Civil Writ Petition No. 26 of 2013 and further interim orders passed by the Hon'ble Supreme Court, dated 27.5.2015, in case of Vinayak Credit Co-operative Society Ltd Vs. State of Rajasthan & Ors. in Special Leave to Appeal (c) No. 9733 of 2015. Page 13 of 28 C/SCA/12298/2018 ORDER
9. Learned Senior Counsel Shri Kamal B. Trivedi, by bringing to our notice about the contents of the impugned show cause notice, submitted that, though the impugned proceedings are initiated based on the report dated 26th June,2018 from the Serious Fraud Investigation Office (SFIO), Ministry of Corporate Affairs and also the report dated 2.7.2018 of the Income Tax Department, but the copies of the said reports are not furnished. It is submitted that, in spite of the representation dated 1st August, 2018 made by the Society, requesting for furnishing the copies of such reports, the reports have not been furnished. Learned Senior Counsel has contended that, as the very initiation of proceedings is based on the reports referred above, impugned notice issued is in violation of the principles of natural justice and submitted that unless such reports are furnished, no further action can be taken against the Society. Page 14 of 28 C/SCA/12298/2018 ORDER
10. Learned Senior Counsel Shri Mihir Joshi, referring to the provisions under sections 86(5), 77, 78 and 79 of the Act, has contended that, under section 77 of the Act, only after opinion is formed by the Central Government, special audit can be conducted in cases where a multi-state cooperative society is not being managed in accordance with the cooperative principles, however, under section 86(2)(b) of the Act, on the similar grounds, power is conferred arbitrarily on the Central Registrar, to order winding up of the society, on the ground that such cooperative society has ceased to function in accordance with the cooperative principles.
11. It is submitted that, when similar grounds are already covered by section 77 of the Act for conducting special audit, same cannot be the reason to initiate proceedings to order winding up of the Society under section 86(2)(b) of the Act. Thus, it is submitted that, provision under section 86(2) Page 15 of 28 C/SCA/12298/2018 ORDER
(b) of the Act is arbitrary and illegal and same is fit to be declared as illegal. Further, it is also brought to our notice about the provision contained in section 86(5) of the Act, as per which, no cooperative bank shall be wound up except with the previous sanction, in writing of the Reserve Bank.
12. When these matters have come up on earlier occasion, we permitted the learned counsels to supply one set of papers to Shri Devang Vyas, learned Assistant Solicitor General of India and requested him to obtain instructions on the request made by the Society for furnishing copies of the reports referred in the show cause notice. On instructions, it is brought to our notice by Shri Devang Vyas, learned Assistant Solicitor General of India that, the reports, which are referred to are on several issues of serious nature. It is submitted that, relevant portions of the reports, on which basis, the Page 16 of 28 C/SCA/12298/2018 ORDER impugned proceedings are initiated under section 86(2)(b) of the Act, are exhaustively referred to in the show cause notice itself, as such, no claim can be made by the petitioners at this stage for furnishing of the reports as such, to answer the allegations made in the impugned show cause notice. It is further brought to our notice that, as the notice is only a show cause notice, it is always open to the petitioners to bring to the notice of the authorities about the stand of the petitioners by way of reply.
13. Section 86 of the Multi-State Co- operative Societies Act, 2002 reads as under:
"86. Winding up of multi State Co- operate Societies - (1) If the Central Registrar, after audit has been conducted under section 70 or special audit has been conducted under section 77 or an inquiry has been held under section 78 or an inspection has been made under section 79, is of opinion that the society ought to be wound up, he may, after giving the society a reasonable opportunity of making its representation by order, direct it to be Page 17 of 28 C/SCA/12298/2018 ORDER wound up.
(2) The Central Registrar may, of his own motion and after giving the multi-
State Co-operative society a reasonable opportunity of making its representation make an order directing the winding up of the multi State co-operative society
-
(a) Where it is a condition of the registration of the society that the society shall consist of at least fifty members and the number of the members has been reduced to less than fifty; or
(b) Where the multi State co-operative society has not commenced working within a period of six months of the date of its registration or such extended period as the Central Registrar may allow in this behalf or has ceased to function in accordance with co-operative principles. (3) The Central Registrar may cancel an order for the winding up of a multi State Cooperative society, at any time, in any case where, in his opinion, the society should continue to exist. (4) A copy of such order shall be communicated by registered post to the multi State Cooperative society and to the financial institution, if any, of which the society is a member.
(5) Notwithstanding anything contained in this section, no cooperative bank shall be wound up except with the previous sanction, in writing of the Reserve Bank.
(6) Notwithstanding anything contained in this section, the Central Registrar shall make an order for the winding up of a multi State cooperative society, if Page 18 of 28 C/SCA/12298/2018 ORDER the society, by a resolution passed by two third majority of members present and voting in a general meeting decides for winding up of that society.
14. Section 86(1) of the Act confers power on the Central Registrar to initiate proceeding for winding up of a multi-State co-operative society based on audit or special audit or inquiry or inspection, as contemplated under sections 70,77, 78 and 79 of the Act. The provision under section 86(2) of the Act confers an independent power on the Central Registrar to order directing the winding up of multi-state co-operative society of his own motion, after giving the opportunity of making representation in cases where societies registered, cease to function in accordance with the cooperative principles. Merely because such steps are taken in absence of any audit, special audit, inquiry or inspection, as contemplated under sections 70,77, 78 and 79 of the Act, the said provision under section 86(2)(b) cannot Page 19 of 28 C/SCA/12298/2018 ORDER be said to be arbitrary. The allegations, which are contained in the impugned show cause notice, prima facie indicate that the Society is not functioning in accordance with the cooperative principles. In such event, it is always open for the Central Registrar to order directing winding up of the society, after giving opportunity.
15. In the Division Bench judgment of the Rajasthan High Court at Jodhpur in D.B.Civil Writ Petition No. 26 of 2013, the Rajasthan High Court has taken the view that, multi- state cooperative society registered under the Multi-State Co-operative societies Act, 2002, cannot carry on banking activity as defined under section 5(b) of the Banking Regulations Act, 1949. As against the the Division Bench judgment of Rajasthan High Court, it appears that matter was carried to the Hon'ble Supreme Court and interim order dated 27.5.2015 passed by the Hon'ble Supreme Court in Special Leave to Appeal (c) No. 9733 Page 20 of 28 C/SCA/12298/2018 ORDER of 2015 is placed on record.
16. However, we are of the view that, said order would not render any assistance to the case of the petitioners, at this stage. If the petitioners have any reason to oppose the proposed move indicated in the show cause notice, it is always open for them to file appropriate explanation to the show cause notice. It appears that, only to stall the proceedings pursuant to impugned show cause notice, these petitions are filed challenging the vires under section 86(2)(b) of the Act, in absence of any valid grounds.
17. It is the contention of Shri Kamal B. Trivedi, learned Senior Counsel, appearing for the petitioner in one of the petitions that, the respondent no.1 has initiated proceedings for winding up, solely based on the report of Serious Fraud Investigation Office dated 26th June, 2018 and the report of the Income Tax Department dated 2nd July, 2018, however, copies of such reports are not Page 21 of 28 C/SCA/12298/2018 ORDER furnished. On instructions, as it is submitted by learned Assistant Solicitor General Shri Devang Vyas that, as the said reports are on various issues of serious nature and the relevant portions of the reports are already indicated in the show cause notices, as such, no prejudice will be caused to the petitioners. As much as it is stated that, relevant portions of the reports are already covered in detail in the show cause notices, non-furnishing of the reports is also no ground to stall the proceedings, at this stage.
18. Further, learned Senior Counsel Shri Mihir Joshi, appearing for the petitioner in one of the petitions, has referred to the provisions under sections 70,77,78 and 79 of the Act. By referring to provision under section 77 of the Act, it is submitted that, the Central Government, if is of the opinion that, any society registered under the Act is not being managed in accordance with Page 22 of 28 C/SCA/12298/2018 ORDER cooperative principles, it is empowered under the above section to order for special audit. Further, under section 86(1) of the Act, the Central Registrar is empowered to initiate proceedings for winding up, based on such special audit report. At the same time, on similar grounds that cooperative society has ceased to function in accordance with cooperative principles, arbitrarily power is conferred under the impugned provision under section 86(2)(b) of the Act on the Central Registrar to order directing winding up of the society in absence of any special audit by merely giving opportunity by way of show cause notice. Thus, it is submitted that the said provision is arbitrary and is fit to be declared as illegal.
19. It is true that under section 77(1) of the Act, if the Central Government is of the opinion that any society registered under the Act is not being managed in accordance with cooperative principles, it empowers the Page 23 of 28 C/SCA/12298/2018 ORDER Central Government to order special audit. Whereas, under section 86(2)(b) of the Act, if the Central Registrar is of the view that cooperative society has ceased to function by not adhering to cooperative principles, the said authority is empowered to order for winding up after giving an opportunity to the society. Said power is additional power conferred on the Central Registrar only in cases where it comes to light that society has ceased to function in accordance with cooperative principles. The power conferred under sections 77 and 86(1) of the Act is not in any way in conflict with the power conferred on the Central Registrar under section 86(2)(b) of the Act. Further, under section 86(5) of the Act, if a cooperative society registered under the Act is doing banking business, it cannot be ordered to be wound up without previous sanction of the Reserve Bank. As the impugned notice is only a show cause notice for winding up, such Page 24 of 28 C/SCA/12298/2018 ORDER stage has not come, hence, obligation contemplated under section 86(5) of the Act is also no ground to invalidate the impugned show cause notice.
20. It is fairly well settled that, vires of statutory provisions, can be struck down only on two grounds; namely, legislative competence or such provision is in violation of fundamental rights as guaranteed in the Constitution. As the vires of the provision under section 86(2)(b) is challenged only on the ground that same is arbitrary, as we have already discussed above, we are of the view that, there are no grounds available to the petitioners to declare such provision arbitrary.
21. Further, looking at the allegations made in the show cause notices, which are very serious in nature, prima facie, we are of the view that the respondent authority, coming to the conclusion that the society has ceased to function in accordance with cooperative Page 25 of 28 C/SCA/12298/2018 ORDER principles, has initiated proceedings and issued show cause notice.
22. Even, with regard to challenge to the notice dated 7th August, 2018 issued by the Additional Commissioner (Cooperation), we do not find any merit in the submissions made on behalf of the petitioners. By the aforesaid notice, the Additional Commissioner (Cooperation) has issued advisory to the depositors/members/investors/public to the effect that, while investing their funds/deposits in the multi-state cooperative societies, they may take decision based on the performance of the society at their own risk. In view of the reports, which are referred in the show cause notice in which allegations are made against the Adarsh Credit Cooperative Society Ltd., such advisory is issued by the Additional Commissioner(Cooperation), we do not find any illegality in issuing such notice, cautioning the depositors/investors.
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23. For the aforesaid reasons, these petitions are devoid of merit. Accordingly, they are dismissed.
24. Learned Senior Counsels appearing for the petitioners made a request to extend the time to submit the explanation to the show cause notice dated 27.7.2018. After receipt of the notice dated 27.7.2018, on behalf of the Society, representation dated 1st August, 2018, was filed for furnishing the copies of the reports referred in the show cause notice. Thereafter, they have filed the petitions before this Court and pursuing these matters.
25. In that view of the matter, we deem it appropriate to grant further 10 days' time to the Society to submit the explanation to the show cause notice dated 27.7.2018. The explanation to be filed on or before 30th August, 2018. Further, we make it clear that this order extending the time will operate, if final order is not passed by the competent Page 27 of 28 C/SCA/12298/2018 ORDER authority by today. It is also made clear that it is open to the competent authority to pass appropriate orders on its own merits, as this Court has not entered into the merits of the matter.
(R.SUBHASH REDDY, CJ) (VIPUL M. PANCHOLI, J) A.M. PIRZADA Page 28 of 28