Can’t Direct CAG To Conduct Special Audit Of Finances Of Delhi Sikh Gurdwara Management Committee: High Court Rejects PIL

The Delhi High Court Monday dismissed a public interest litigation seeking direction for a “special audit” of Delhi Sikh Gurdwara Management Committee and Guru Harkrishan Public School Society by Comptroller and Auditor General of India (CAG).

A division bench of Justice Manmohan and Justice Saurabh Banerjee observed that the PIL is not maintainable as there is already an applicable law in place, Delhi Sikh Gurdwaras Act, 1971, which provides a complete methodology and mechanism for carrying out an audit by Chartered Accountants after due nomination by the Committee under the enactment.

The court noted that the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 is also in place which states that CAG cannot voluntarily carry out an audit on its own, save and except as provided in the law.

“Thus, this Court cannot direct C&AG to conduct a “Special Audit” of all the financial affairs of the Committee and the GHPS Society,” it said.

The plea was moved by two individuals challenging the vires of section 29 of the Delhi Sikh Gurdwara Act which provides for audit of accounts of Committee of gurudwaras and gurdwara property including educational and other charitable institutions administered by the Committee.

The plea sought a direction on the Delhi Sikh Gurdwara Committee and GHPS Society to ensure conducting the yearly audit of their entire financial accounts by CAG.

Dismissing the petition, the court said that both the Committee and GHPS Society are governed by DSG Act, are organizations constituted by voluntary contribution and donation from the public with no allocation from the Consolidated Fund of India and thus, they are neither a part of nor belonging to nor controlled by Government of India.

It also said that both the Committee and GHPS Society are formed and governed by a central piece of legislation which has no provision for conducting of an audit by CAG.

The bench also noted that the Lieutenant Governor of Delhi (Administrator) and Directorate of Gurdwara Elections of Delhi Government are to conduct an enquiry into allegations of financial irregularities, if any, under Rule 15A of The Delhi Sikh Gurdwara Management Committee (Election of Pro-Tempore Chairman, President, other Office Bearers and Members of the Executive Board) Rules 1974, wherein a procedure is clearly stipulated .

“Admittedly, since the petitioners made no complaint(s) of any kind agitating their grievances as raised in the present PIL prior to its filing, the petitioners cannot be allowed to agitate their grievances by way of the present PIL directly,” the bench said.

The court said that where there is a specific remedy provided under DSG Act governing the disputes raised before the court, no party can be allowed to choose an alternative forum of convenience for agitating the grievance.

“Needless to say, the best case of the petitioners is qua mis- management and illegal abstraction by the Committee and the GHPS Society, for which they have not followed the due process of law (Rule 15A, DSGMC Rules) and have instead chosen the wrong forum for redressal of their grievances (Section 32(c), DSG Act),” it added.

Title: BHUPINDER SINGH & ANR. v. LT GOVERNOR OF DELHI & ORS.

Citation: 2023 LiveLaw (Del) 164

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