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Issues: Whether a society registered under the Societies Registration Act is a corporation with a separate legal existence capable of suing and being sued in its own corporate capacity, so as to affect the applicability of Act IV of 1938.
Analysis: The registered society was treated as a corporation because the Societies Registration Act gives a society formed under it a legal existence distinct from its members and recognises its capacity to sue and be sued in that capacity. On that basis, the objection that it was not a corporation was rejected, and the view of the lower Court on the effect of Act IV of 1938 was upheld.
Conclusion: The society is a corporation with separate legal existence and corporate capacity, and the petition fails.