JUDGMENT :

ASHOK BHUSHAN, J.

1. These transfer petitions have been filed by the Institute of Chartered Accountants of India under Article 139-A(1) of the Constitution of India read with Order XL Rule 1 of the Supreme Court Rules, 2013 for transfer of several writ petitions pending in the Kerala High Court, Madras High Court and Calcutta High Court.

2. Notices were issued in the transfer petitions. A counter affidavit has also been filed by one of the respondents, i.e., respondent No.1.

3. We have heard Shri Arvind Datar, learned senior counsel for the petitioners and Shri R. Basant, learned senior counsel and other counsel appearing for respondents.

4. In the writ petitions, which are sought to be transferred, writ petitioners have challenged validity of Chapter VI of Guidelines No.1-CA(7)/02/2008 dated 08.08.2008 issued by the Council of petitioner Institute on the ground that the same is violative of Article 19(1)(g) of the Constitution of India. The said Chapter VI of the Guidelines dated 08.08.2008 stipulates that a member of the Institute in practice shall not accept, in a financial year, more than the “specified number of tax audit assignments”, which is at present 60 under Section 44AB of the Income-tax Act, 1961. Further, Section 22 of the Chartered Accountants Act, 1949 defines “professional or other misconduct” to include any act or omission provided in any of the Schedules to the Act. Clause (1) of Part II of the Second Schedule to the Act stipulates that a member of the Institute, whether in practice or not, shall be deemed to be guilty of professional misconduct if he contravenes any of the provisions of the Act or the regulations made thereunder or any guidelines issued by the Council of the Institute. As such, if a member of the Institute contravenes the provisions of the aforesaid Chapter VI of the Guidelines dated 08.08.2008, he shall be deemed to be guilty of professional misconduct under the Chartered Accountants Act, 1949.

5. Learned senior counsel submits that in order to avoid multiplicity of proceedings, conflict of decisions and also settle the law comprehensively, which is a question of law of general public importance, the Institute of Chartered Accountants of India being the regulatory body for the profession of Chartered Accountants has filed the present transfer petitions for transfer of all the aforesaid writ petitions to this Court for final and conclusive determination of the issues involved.

6. Shri R. Basant, learned senior counsel appearing for the respondent and other counsels have submitted that there is no good reason for transfer of the writ petitions pending in the different High Courts. It is submitted that the only reason of transfer of the writ petitions is convenience of the petitioners, whereas the constitutional protection and right availed by the writ petitioners under Article 226 of the Constitution will be taken away, if the transfer is allowed. The provisions of Article 139A is an exception to the general rule of law, which can be exercised only rarely and in exceptional circumstances. By the impugned Guidelines, the applicants have introduced a cap on the number of audit assignments that can be taken up by each Chartered Accountant throughout the country irrespective of the nature of the audit, the nature and volume of business of the clients, the local conditions, local laws, the place of practice of each Chartered Accountant etc., all these questions are important while deciding the question of breach of Articles 14 and 19(1)(g) of the Constitution. It is necessary that this Court may have the advantage of the judgments of different High Courts in different parts of the country. It is submitted that there are earlier occasions where such transfer petitions have been dismissed. It is further submitted that in event, it is found necessary to transfer all writ petitions be transferred to one High Court instead of transferring petitions to this Court. It is lastly submitted by learned