https://www.taxtmi.com/caselaws?id=466545 A registered society must prosecute a Section 142 complaint only through a person authorised by a valid board resolution, power of attorney or equivalent authority; absence of such authorisation renders the complaint not in accordance with the statute and therefore not maintainable. The court held that the complaint filed by an individual on behalf of the society without any valid board resolution or authorising instrument was fundamentally defective. The subsequent production of an appointment order or post facto document did not cure that fundamental defect, and the applications were dismissed for want of valid authorisation. en-us Thu, 06 Jan 2011 00:00:00 +0530 Thu, 12 Feb 2026 18:27:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466545 A registered society must prosecute a Section 142 complaint only through a person authorised by a valid board resolution, power of attorney or equivalent authority; absence of such authorisation renders the complaint not in accordance with the statute and therefore not maintainable. The court held that the complaint filed by an individual on behalf of the society without any valid board resolution or authorising instrument was fundamentally defective. The subsequent production of an appointment order or post facto document did not cure that fundamental defect, and the applications were dismissed for want of valid authorisation. Case-Laws Indian Laws Thu, 06 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466545