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While things stood thus, the Charity Commissioner was impleaded as a party in the suit and in its written statement a plea was raised that the jurisdiction of the Civil Court was barred in terms of Section 80 of the BPT Act contending :

"4. In view of provisions of Bombay Public Trusts Act, 1950. The question whether or not a trust of particular property is the property of such trust, is to be decided exclusively by the Deputy or Assistant Charity Commissioner appointed under the Act, the Assistant Charity of the Brethren "as a public trust at No. E-643 (Bharuch) under the Bombay Public Trusts ct, 1950. The decision of the Assistant Charity Commissioner, Bharuch unless set aside as provided under the Act, is final and conclusive. It is further submitted that the jurisdiction of the Hon'ble Court is also barred under Section 80 of the Act. The plaintiffs are, therefore, not entitled to the reliefs as prayed for by them. The suit, deserves to be dismissed."

Mr. Sundaram would submit that a society registered under the Societies Registration Act, 1860 and a trust registered under the BPT Act are two different entities. Whereas the activities and the dealings of the latter may fall within the exclusive jurisdiction of the authorities specified under the BPT Act, the activities of the society would be governed by the Societies Registration Act, 1860. The Civil Court, therefore, according to Mr. Sundaram, had the requisite jurisdiction to deal with the question as to whether the resolution adopted in the year 1970 resulting in dissolution and the merger of the churches was valid. Such a dispute, Mr. Sundaram would argue, is beyond the jurisdiction of the Charity Commissioner. The learned counsel would urge that once the dissolution of the Brethren Church and consequent merger in the Appellant is held to be valid, in terms of the Section 26 of the BPT Act, the Charity Commissioner is enjoined with a duty to make necessary changes in the books maintained under Section 17 of the BPT Act. Sections 31, 50, 51, 79 and 80 of the BPT Act, according to Mr. Sundaram, do not clothe the Charity Commissioner or any other authority thereunder to determine a question as regard the validity of a resolution of a society and/or its merger.

Mr. Ahmadi would contend that the learned Trial Court proceeded on the basis that there existed inconsistencies between the provisions of the Societies Registration Act which is a Parliamentary Act and the BPT Act, which is a State Act and relying on or on the basis of clause (2) of Article 254 of the Constitution of India, it came to the decision that the former shall prevail over the latter. It is in that context, issues were decided and not on the basis that the society and the trust are two separate entities. We were taken through the relevant paragraphs of the BPT Act and in particular Sections 2(10), 2(13), 13(b), 17, 18, 19, 20, 21, 22, 31, 36, 50, 51, 74, 79 and 80 by Mr. Ahmadi to show that the said provisions clearly indicate that the BPT Act is a self-contained code and deals with all questions governing a trust and the properties held by it. It was urged that the provisions of Section 26 thereof must be read in that context. The learned counsel would submit that the provisions of Section 26 of the BPT Act, in the facts and circumstances of the case, would have no application where a suit was expressly barred which regulates management of a trust, as the BPT Act created a specialized machinery to determine the issues governing the same.