The decision was taken after state association's working committee meeting chaired by former India captain Sourav Ganguly.
The petition states that COA's actions are in violation of the fundamental rights under the Articles 19 (1)(c) and (19(1)(g) of the Constitution of India as well as contrary to the order of the Supreme Court passed on July 18, 2016.
With Wednesday, March 1, being the deadline set by the Supreme Court-appointed COA for State Associations to submit the compliance report, the CAB decided to challenge their authority in the Apex Court.
"It's the same rule affecting all the 29 associations," CAB president Sourav Ganguly said.
The COA has also been informed that the CAB has not received any grant of Rs 16.75 crore from the BCCI and does not form part of 13 state associations mentioned in the order of the honourable Apex Court in October, 2016.
"The COA by holding that as per the 'disqualifications' provided by the honourable Apex Court no one could be a member, representatives, advisors, patron, or even member of any Committee of the Associations, they have acted in breach of the fundamental rights enshrined under Article 19 (1) (c) and (19(1)(g) of the Constitution of India as well as the specific observations to that extent made by the honourable Supreme Court in its order on July 18, 2016," CAB legal Advisor Ushanath Banerjee said.
Banerjee also mentioned that from the content of the mail received from the COA on February 22, 2017, CAB has decided to challenge their diktat on four counts even though they have sent a list of eligible office-bearers to COA.
The COA has been intimated that president Sourav Ganguly, the two joint secretaries Subir Ganguly and Avishek Dalmiya, assistant secretary Anu Dutta along with the three vice-presidents Shankar Lal Bagchi, Samar Pal and Sudip Bose are still eligibe office-bearer. The only ineligible office-bearer is treasurer Biswarup Dey.
Image: Sourav Ganguly
Photograph: BCCI