On hearing the learned counsel for the parties and on a perusal of the impugned order, it appears that though the appeal filed before the Joint Charity Commissioner may not have been tenable, the Deputy Charity Commissioner could not have permitted Shri Kimatkar to withdraw the change report inquiry proceedings without converting the said inquiry into a suo-motu inquiry as was required of the Deputy Charity Commissioner in accordance with circular No.146 issued by the Charity Commissioner, Maharashtra State, Bombay, on 24.11.1971. It is apparent from the circular that the Deputy Charity Commissioner, taking up proceedings under Section 22 of the Act could has permitted the reporting trustee to withdraw the change report inquiry proceedings only after passing an order converting the said inquiry proceedings into a suo-motu inquiry. It appears from the circular dated 24.11.1971 that it was necessary for the Deputy Charity Commissioner to pass an order converting the inquiry into suo-motu inquiry and to assign a fresh number to the inquiry with a view to ensure that the change should not remain un-inquired. However, without following the directions in circular No.146, the Deputy Charity Commissioner granted permission to the reporting trustee to withdraw the change report inquiry proceedings.
