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2019 Supreme(Del) 994

VIBHU BAKHRU
Lalit Kumar Saxena – Appellant
Versus
Institute of Cost Accountants of India – Respondent


Advocates Appeared:
G.S. Chaturvedi, Adv.

JUDGMENT :

Vibhu Bakhru, J.

The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondents to issue a certificate certifying that the petitioner has passed the final examination of the Cost Accountants of India. Respondent no.1 is the Institute of Cost Accountants of India (ICAI) and has been constituted under the Cost and Works Accountants Act, 1959.

2. ICAI conducts an academic course for acquiring the qualification of a cost accountant. The said course is divided into two examinations, namely, intermediate and final. Both the examinations consist of two groups (referred to as "Stages"). The intermediate examination comprises of Stage-I and Stage-II and the final examination comprises of Stage-III and Stage-IV. Each of the group consists a number of papers and a candidate is required not only to achieve the passing marks in each of the papers comprising of a group, but is also required to achieve the specified aggregate marks to pass a grou













































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