Society tax recovery can extend to a former member or office-bearer when assets are exhausted and bye-laws impose liability.

A registered society is treated as a distinct legal entity, and tax dues are ordinarily recoverable from its property rather than from an officer personally. Section 8 of the Societies Registration Act limits personal enforcement against a named officer to the society's assets. Where the society had ceased business, its assets had been sold, and the bye-laws made members equally responsible for debts, recovery could be pursued against a member who had also served as President during the relevant period. On those facts, recovery from the petitioner was permissible and the challenge failed.

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Issues: Whether trade tax dues of a society could be recovered from its former Chairman and member after he had resigned, where the society had stopped business and its assets had been sold.

Analysis: A society registered under the Societies Registration Act is a distinct legal entity for several purposes, and its property is vested in the governing body. Section 8 of the Act indicates that a judgment against an officer named on behalf of the society is not to be enforced against that officer personally but against the society's property. Where the society has ceased business without dissolution under section 13 and its assets have been exhausted, liability may then be traced in accordance with the society's bye-laws. On the facts, the society had stopped doing business, all properties had been sold, and the bye-laws made members equally responsible for debts. The recovery could therefore be pursued from the petitioner, who was a member and had been the President during the relevant period.

Conclusion: The recovery from the petitioner was permissible and the challenge failed.

Ratio Decidendi: For a registered society, tax dues are recoverable first from the society's assets, and where those assets are exhausted and the bye-laws impose responsibility on members, recovery may validly be made from a member or office-bearer who was associated with the society during the relevant liability period.

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