'लायंस को-ऑर्डिनेशन
कमेटी ऑफ इंडिया एसोसिएशन' नाम से बनी कंपनी का लायंस इंटरनेशनल के साथ किस
तरह का संबंध होगा, इस बात को समझने के लिए इन पंक्तियों के लेखक ने कई
वरिष्ठ पूर्व गवर्नर्स तथा कुछेक डिस्ट्रिक्ट गवर्नर्स से बात की - लेकिन
कोई भी उस संबंध को स्पष्ट नहीं कर सका । किसी को यह भी नहीं पता है कि
यह कंपनी बनाने के लिए लायंस इंटरनेशनल की अनुमति ली भी गई है, या भारत के
कुछेक पदाधिकारियों ने मनमाने तरीके से यह कंपनी बना ली है । यह सवाल इसलिए
महत्त्वपूर्ण है क्योंकि 'लायंस' शब्द और उसका चिन्ह इंटरनेशनल एसोसिएशन
ऑफ लायंस क्लब्स की 'संपत्ति' है, जिसे अन्य कोई इस्तेमाल नहीं कर सकता ।
भारत में कंपनी के गठन के लिए यदि अनुमति नहीं ली गई है, तो 'लायंस' शब्द
का तथा उसके चिन्ह का इस्तेमाल गंभीर अपराध की श्रेणी में आयेगा; और यदि
अनुमति ली गई है तो उसका स्वरूप क्या है - यह स्पष्ट करना चाहिए । इसके
अलावा, बड़ी समस्या खर्चों के स्वरूप को लेकर भी है । दरअसल अभी तक सभी
खर्चे और ड्यूज व ग्रांट्स के लेन-देन लायन इंटरनेशनल के नाम पर होते थे,
जिसमें देश के नियम-कानूनों की सीमित भूमिका होती थी; किंतु अब जब एक
भारतीय कंपनी बन गई है, तो सभी खर्चे व लेन-देन देश के नियमों-कानूनों के
अनुसार ही करने होंगे । कंपनी के प्रारूप के कारण भी कई कामों और उनके
खर्चों को लेकर असमंजस व आरोप हैं । दरअसल, कंपनी एक्ट 2013 की धारा 8(1)
के तहत गठित कंपनी समाज सेवा और उपकार के कामों में ही पैसे खर्च कर सकती
है; लेकिन 'लायंस को-ऑर्डीनेशन कमेटी ऑफ इंडिया एसोसिएशन' ने अभी तक के
अपने छोटे से कार्यकाल में ही ऐसे खर्चे कर डाले हैं, जो कंपनी एक्ट तथा
इनकम टैक्स एक्ट की धाराओं का खुल्लमखुल्ला उल्लंघन करते हैं ।
लोगों के बीच यह सवाल भी उठ रहे हैं कि यह कंपनी बनाने की जरूरत आखिर पड़ी ही क्यों ? इस बारे में जो गंभीर आरोप चर्चा में हैं वह यह
कि देश के कुछेक प्रमुख लायन नेता लायनिज्म के नाम पर देश में इकट्ठे होने
वाले तथा लायंस इंटरनेशनल से आने वाले पैसों पर अपना अधिकार रखना/जमाना
चाहते हैं और उसमें हेराफेरी करके अपनी अपनी जेबें भरना चाहते हैं, इसलिए
उन्होंने कंपनी बना ली है । इसका नजारा अभी पिछले दिनों ही मल्टीपल
डिस्ट्रिक्ट 321 को मिली एक करोड़ 31 लाख रुपए की ग्रांट के मामले में देखने
को मिला । मल्टीपल ड्रिस्ट्रिक्ट 321 को मिली ग्रांट की रकम 'लायंस
को-ऑर्डिनेशन कमेटी ऑफ इंडिया एसोसिएशन' के पदाधिकारियों ने हड़पने की कोशिश
की, जिसमें असफल होने पर उक्त ग्रांट को वापस करने के लिए दबाव बनाया गया
और जिसके तहत मल्टीपल डिस्ट्रिक्ट 321 के चेयरमैन विनय गर्ग को उनके पद से
हटाने तक के लिए षड्यंत्र रचा गया - जो मामला अब अदालत में विचाराधीन है । चर्चा है कि मल्टीपल डिस्ट्रिक्ट 321 के लिए स्वीकृत हुई ग्रांट का पैसा अब 'लायंस को-ऑर्डिनेशन कमेटी ऑफ इंडिया एसोसिएशन' नाम की कंपनी
को दिया जायेगा । एक भारतीय कंपनी को वह पैसा कैसे मिलेगा और कैसे खर्च हुआ
दिखाया जायेगा - इसे लेकर तमाम सवाल हो रहे हैं, लेकिन कंपनी बनाने के
पीछे के मुख्य प्रेरणास्रोत इंटरनेशनल प्रेसीडेंट नरेश अग्रवाल मुँह पर
पट्टी बाँधे हुए हैं, और किसी भी सवाल का जबाव नहीं दे रहे हैं । 'लायंस
को-ऑर्डिनेशन कमेटी ऑफ इंडिया एसोसिएशन' नाम की कंपनी के स्वरूप और उसके
अभी तक के कामकाज को लेकर सवाल उठाते और शिकायत करते एक पत्र का ड्राफ्ट
'रचनात्मक संकल्प' को प्राप्त हुआ है, जिससे आभास मिलता है कि इस कंपनी के
कामकाज को लेकर आरोपों का दौर एक बड़ा गंभीर रूप लेने की तैयारी कर रहा है ।
समझा जाता है कि कंपनी के गठन से जुड़े नेताओं और पदाधिकारियों ने भी इस
खतरे को भाँप लिया है, और इससे बचने के लिए ही उन्होंने केंद्रीय
मंत्रियों से नजदीकी बनाना और 'दिखाना' शुरू कर दिया है । उन्हें लगता है
कि केंद्रीय मंत्रियों के साथ उनकी नजदीकी बनेगी और 'दिखेगी' तो कंपनी
विभाग तथा इनकम टैक्स विभाग के पदाधिकारी कंपनी के खिलाफ मिलने वाली
शिकायतों पर कार्रवाई करने की हिम्मत नहीं कर सकेंगे ।
------------------------------------------------------------------------------------------------
'लायंस को-ऑर्डिनेशन कमेटी ऑफ इंडिया एसोसिएशन' नाम की कंपनी के स्वरूप और
उसके अभी तक के कामकाज को लेकर सवाल उठाते और शिकायत करते एक पत्र का
ड्राफ्ट, जो 'रचनात्मक संकल्प' को प्राप्त हुआ
है :------------------------------------------------------------------------------------------------
The Registrar of Companies,
Chennai.
Dear Sir,
I am a Member of the International Association of Lions Clubs have to address you as under.
I,
as also several thousand members of the Lions Clubs functioning in
India have received a demand for compulsory payments in the form of a
fee to a Company “Lions Co-ordination Committee of India Association”.
The
Company “Lions Co-ordination Committee of India Association”,
(hereinafter referred to as the said Company for the sake of brevity),
is purported to be a Company incorporated u/s 8 of the Companies Act,
2013, as a “Not for profit Company, not having share capital”. I am not
a member of the Company, the several thousand members of Lions clubs
from whom contributions are demanded are also not members of the said
Company.
The Company is
using a registered name and mark viz. “LIONS”. The name and mark
“LIONS” belongs to the International Association of Lions Clubs and is
a name and mark that has been registered by the Association
Internationally. The use of the name and mark is strictly monitored. I
verily believe that the Company has not sought or obtained the consent
of the International Association of Lions Clubs for the use of the name
and mark “LIONS”, the Company therefore formed using the name and mark
“LIONS” is illegal and is required to be struck off the register.
By
definition a Section 8 Company is one which is incorporated for
carrying out activities directed towards the poor and needy and/or
improvement of the environment, the company as can be seen from its
memorandum is a “LOBBYIST” formed as unambiguously stated in the
Memorandum of Association to promote the chances of certain
Directors/Members of the company to get elected to hold International
offices in the Lions Clubs International.
I
have accessed the data of the said company. The Directors Report of the
Company for the period 18/5/2016 upto 31/3/2017 claims that the
Company has allegedly provided better facilities to the students of
“Great Vidya Mandir” by organizing a programme for free distribution of
stationary items to the students. The report also claims that the
Company is working under the project name “Relieving Hunger” AIM to
Fight Hunger in india in which the Company claims to have spent
altogether a grand sum of Rs. 1,21,900/- out of a total expenditure of
Rs.46,97,920/-. Firstly the existence of both these beneficiaries are
doubtful, secondly the details of the expenses are not forthcoming and
finally the activity does not appear to fall within the objects clause
of the memorandum of the Company.
It
is pertinent to note that the amount spent on alleged doubtful charity
is miniscule as compared to the amounts spent on non charity
activities. It is also significant that the Balance Sheet of the
Company for the year ended 31st March, 2017 shows that the Company has
spent a sum of Rs. 2,95,727/- “on all India Directory”, sum of Rs.
1,08,202/- on “training programme”, and Rs. 3,70,219/- as “meeting
expenses”. It can, therefore, be clearly seen that this is a Company
incorporated for unabashed self aggrandizement and not for charitable
purposes.
The balance sheet
also shows that a sum of Rs. 19,93,984/- has been spent under what is
termed as “International Convention Bid Account” and Rs.13,69,585/- as
“International Convention expenses”. Firstly the expenditure towards
“International Convention Bid” and/or “International Conventional
expenses” are not charitable or one of the objects of the Company, the
expenditure therefore is ultra vires the objects of the Company and not
a charitable activity the same is therefore required to be reimbursed
to the Company by the Directors of the Company, this is more so
because the income of the Company is from public contributions,
collected by coercive methods from members of Lions Clubs who are not
members of the company.
Your
Honour will be aware that Section 12 of the Income Tax Act has been
amended and the changes contemplated by the Income Tax Department in the
amendment is to curb Associations and Clubs, claiming exemption under
Section 12 of the Income Tax Act, indulging activities which are for
the benefit of the members and not for society in general and/or not
Charitable in nature. It is pertinent that the Income Tax Department
through the Office of the Commissioner of Income Tax (Exemption) had
called upon the Company to prove how the activities carried out by the
Company is authorised by the Memorandum and also to prove with
necessary evidence that the activities carried out by the Company are
charitable in nature. It is therefore clear that the activities, the
Company are already under scrutiny by the Taxation Authorities and the
Company under the scanner of the revenue authorities. The company has
spent a meager sum of of Rs 200,000/- to hoodwink the taxation
authorities to get Income tax exemption under section 12 of I T Act. The
expenditure in the nature of Charity is not the so called Objects as
explained to the general membership of Lion Members from whom the
contributions are sought.
It
is undoubtedly clear from the expenses shown and the query raised by
the Revenue authorities that the company is formed for purposes that
far from being charitable are for the enhancement of the status of the
persons operating the company.
The
Company is soliciting contributions from the members of the LIONS
Clubs in India, who are not members of the company and are in no way
concerned or connected with the overt and/or covert objects of the
company, the amounts solicited are in the nature of a compulsory fee
that is levied upon the members of the Lions clubs, such demand for
fees from members of Lions Clubs is ultra vires the constitution of
the “Lions Clubs International”. The Company is therefore carrying
out activities that are illegal and in violation of the constitution of
another duly registered organization, further the contributions
solicited by the company are from the public which is in violation of
the provisions of the Companies Act.
The
Company is directing its Members and Directors who are senior
functionaries and officers of Lions Clubs situated all over India to
disfranchise those members of the Lions Clubs who do not pay the
compulsorily imposed fees by the Company, denial of the right to vote to
any member of a legally formed organization that has its own
constitution, is a clear violation of the fundamental rights granted
to every Indian citizen. The Company is therefore carrying out
activities that are violative of the Constitution of India.
The
expenditure of the company on certain objects being not approved by
the Income Tax authorities will give rise to large demands from the
Revenue which will be paid out of the collection made by the company,
which are meant for charitable purposes, the company will have to be
stopped at the very threshold to prevent waste of public moneys and the
Directors compelled to bring back the amounts.
The
independent Auditors Report dated 8th September, 2017 issued by one
Ramachandran and Murali, Chartered Accountants states that the affairs
of the Company are in order, clearly showing that the Chartered
Accountants have failed in their statutory duty to draw the attention
of the members of the Company, to the fact that there are some
expenses which are not authorized by the objects of the Company The
auditors having failed in their statutory duties will be required to
explain the serious lapse in their Audit Report and will also have to be
taken to task including being reported to The Institute of Chartered
Accountants.
A scrutiny of
the account also shows that the Company has not utilized 85% of its
income as required u/s 11 of the Income Tax Act. In case the Company
has filed Form No. 10 prescribed under the Income Tax Act, it is not
clear as to what the funds not spent are earmarked for.
The
Company is ostensibly formed for promoting the image of the
Association [“International Association of Lions Clubs”] (Sub-clause 4
of Clause III (b) of the Memorandum of Association), this is not a
charitable activity by any stretch of imagination.
It
is also believed that the company has been purchasing U.S. Dollars from
unofficial and unauthorised sources for being spent for meetings of
Lions Clubs held outside India which besides being illegal and anti
National is also a criminal offence under the Foreign Exchange
Management Act and therefore requires detailed investigation regarding
the role of the persons in management of the company as also the
Chartered Accountants who have carried out the audit of the company.
Under
the circumstances, therefore, you are requested, in public interest,
to investigate the affairs of the Company and take appropriate action,
because the Members of the Company will for obvious reasons not
object to any of the illegalities, since the company is the private
fiefdom of a limited number of people who are the direct beneficiaries
of the large amounts of money compulsorily collected from persons who
are not the members of the company but are members of Lions Clubs
spred out all over the country.
Thanking you,
Yours faithfully.
