The SDM and a local police officer too were present at the said function, organised by a medical body at a resort last Saturday.
The Uttarakhand high court had earlier this year issued directives that noise should not cross 50 decibels in the day time and 40 decibels after 10pm near the reserve.
Several resorts have mushroomed in Dhikala, Marchula and other villages close to the tiger reserve. Over the years, activists alleged that high decibel of music played at resort parties was affecting the habitat of big cats and other animals.
After the HC directive, Nainital district administration constituted a task force that includes the SDM and CTR officials.
Reacting to the allegation the SDM said, "Is there any sin if I was present at the function? I was there to attend a seminar and after that I had left,".
Meanwhile, Nainital district magistrate (DM) Nidhimani Tripathi has asked the officer to clarify and submit a report on the incident.
"I have asked him to submit a complete report and a notice has also been served to the people, who organised the party at resort," said the DM.