Pachaiyappa S Trust Board v. The Advocate General Of Tamil Nadu

A.No.2709 of 2021 V.PARTHIBAN,J.

This application has been filed to appoint M/s.N.A.Vaidyanathan & Associates as auditors to audit the 18 accounts of Pachaiyappa's Charities for the year 2019-20, 2020-21 and 2021-22 at the remuneration of Rs.11,000/-. 2.The case of the applicant is as follows:

(a) The applicant is the Secretary of the Pachaiyappas Trust Board. The Pachaiyappas Trust is a public, religious, educational and charitable Trust. It is primarily involved in charitable activities and also managing various educational institutions. The Trust is untiring fulfilling the mission and vision of Philanthropist Shri Pachaiyappa Mudaliar.

(b) This Court has framed a scheme on 12.02.1909 for duly administering the affairs of the Trust. As per Clause 8 of the new scheme, the accounts of the Board of Trustees shall be audited concurrently every month and also at the close of the year by a certified auditor that may be appointed by the Court on application made by the Trustees. The remuneration of the Auditor shall be fixed and be paid by the Board of Trustees from the income of the funds under their Management.

(c) Earlier, this Court has appointed M/s.R.Balachandran & Co., 1/3

Chartered Accountants in A.No.5278 of 2018 dated 19.07.2018 for the financial year 2017-18 & 2018-19, with remuneration fixed as Rs.11,000/- for auditing the accounts of Pachaiyappas Charities as per Clause 8 of the new scheme. In the meanwhile, the said Trust's Administration has been entrusted with the Administrator General & Official Trustee of Tamil Nadu (AG & OT) by this Court vide Judgment dated 23.12.2020 in O.S.A.No.346 of 2019. The AG & OT has taken charge of the Trust with effect from 08.01.2021. (d) The present AG & OT has proposed to appoint M/s.N.A.Vaidyanathan & Associates as Auditor to audit the 18 accounts of Pachaiyappas Charities for the years 2019-20, 2020-21, 2021-22 at the remuneration of Rs.11,000/- per year subject to approval of this Court as required under Clause 8 of the scheme. Therefore, the applicant is before this Court with the above prayer.

3. This Court has perused the averments stated in the affidavit filed in support of this application and being satisfied with the said averments, this application is ordered as prayed for.

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