IN THE HIGH COURT OF BOMBAY AT GOA
WRIT PETITION NO. 414 OF 2026
(CORAM : DR. NEELA GOKHALE, J.)
THE GOA CRICKET ASSOCIATION …. PETITIONER
VERSUS
THE STATE OF GOA & ORS. …. RESPONDENTS
Reserved On : 30th JUNE 2026
Pronounced On : 6th JULY 2026
A) The Society Registration Act (Goa Daman and Diu First Amendment) Act 1979 – Section 20A – In the absence of any audit report furnished by the Petitioner-society in compliance with Sections 12C and 12D of the Act, Inspector General’s direction for an independent audit to aid him in discharging his duty under Secion 20A of the Act was within jurisdiction.
The impugned order is an intervening order to facilitate an inquiry under Section 20A of the Act, if found necessary after examining the independent audit report; Respondent No. 2-Inspector General has acted within the scope and ambit of his jurisdiction. In fact, the so called independent audit report will assist Respondent No. 2 in forming an opinion, as contemplated in Secion 20A of the Act. (Para 13 and 17)
B) The Constitution of India – Article 227 – High Court exercising supervisory jurisdiction does not act as a Court of first appeal to re-appreciate, re-weigh the evidence or facts upon which, the determination under challenge is based. Supervisory jurisdiction is not to correct every error of fact or even a legal flaw when the final finding is justified or can be supportive. The High Court is not to substitute its own decision on facts and conclusion for that of the inferior Court or Tribunal. (Para 16)
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