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2021 Supreme(Ker) 274

N.NAGARESH
Joshi John S/o Mr. John J. Alapatt – Appellant
Versus
Institute of Chartered Accountants of India, Rep. by its Secretary – Respondent


Advocates:
Advocate Appeared:
For the Petitioner: Sri. V.M. Krishnakumar.
For the Respondents: Sri. M. Gopikrishnan Nambiar, Sri. K. John Mathai, Sri. Joson Manavalan, Sri. Kuryan Thomas, Sri. Paulose C. Abraham, Smt. Ann Maria Francis, Sri. B.S. Suraj Krishna, Sri. Febin Raj T.S.

JUDGMENT :

N. NAGARESH, J.

1. The petitioner, who is a Chartered Accountant registered with the 1st respondent-Institute of Chartered Accountants of India, is aggrieved by the refusal of the 1st respondent to register his sole proprietorship on its website. The petitioner sought to command the respondent to record the dissolution of the firm R Menon and Associates as shown in Exhibit P5(a) in view of Section 43 of the Partnership Act as well as Exhibit P4 and to delete the petitioner's name from the records pertaining to the said firm in all capacities whatsoever with effect from 21 November 2019. Certain other incidental reliefs were also sought.

2. The petitioner states that respondents 2 and 3 and the petitioner were Partners of a Firm “R. Menon and Associates” having office at Ernakulam. The partnership was constituted as per Ext.P1 Partnership Agreement dated 30.06.2015. The duration of the partnership was ‘at will’ as per Clause 9 of Ext.P1. The 1st respondent issued Ext.P2 Registration Certificate dated 15.02.2018 to the partnership. The 2nd respondent, at the same time, was practising as Sole Practitioner also.

3. According to the petitioner, he was the Working Partner and resp

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