Ivan Mendonca And Anr vs The Divisional Jt Registrar, ... on 1 October, 2024
47. Coming to the decision of Santosh Hari Gavas v. State of
Maharashtra (supra) relied upon by Mr. Dave, the learned Single Judge
has emphasized the legislative intent in prescribing the time limit for
getting the books of accounts audited as well as the mandatory
requirement of placing the same before the Annual General Meeting to
ensure the transparency, proficiency and efficient management of
society. There is no quarrel with the said proposition. However, the
facts are clearly distinguishable for the reason that in that case the
office bearers of society failed to convene and hold the Annual General
Meeting within the statutory period for the reason which cannot be said
to be beyond their control and has therefore held that to contend such
lapse would run counter to the statutory provisions. Facts of the case
are clearly distinguishable are not applicable to the present case.
CONCLUSION: