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2020 (1) TMI 567 - HC - Income TaxMaintainability of appeal - authority upon the elected Secretary of the writ petitioner to file the instant writ petition - assessee, however, has not filed the instant writ petition through its President. Instead, one Dinesh Kumar, who claims to be its elected Secretary, has instituted the writ petition - HELD THAT:- The bye-laws of the Society conferring authority upon the elected Secretary of the writ petitioner to file the instant writ petition – or for that matter, the person claiming to be its elected Secretary – have not been brought on record. Manner or resolution by which authority was vested in Dinesh Kumar who has pledged his oath before this Court to file this writ petition on behalf of the Society – while claiming to be its elected Secretary – has also not been stated in the writ petition. In these circumstances, we find that Dinesh Kumar, claiming to be the elected Secretary of the Society, does not have any locus standi to file the instant writ petition. This issue has particular relevance in this case since, admittedly, there is a dispute within the Society. The main dispute of the Society is not a subject matter of adjudication in the writ proceeding. However, the consequential affect of any order that may be passed in this writ petition is likely to effect the rights of one of the warring / rival party / parties of the Society. The warring / rival parties who are likely to be affected have not been impleaded in this writ petition. In their absence, the writ petition is not maintainable.
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