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2021 Supreme(Raj) 187

IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
DINESH MEHTA, J.
Risha Lodha D/o Bhagwat Singh Lodha - Appellant
Vs.
The Institute Of Chartered Accountants Of India & Anr. - Respondent
S.B. Civil Writ Petition No. 6261/2021
Decided On : 13-05-2021

Advocates Appeared:
For the Petitioners: Mr. Vikas Balia
For the Respondents: Mr. Manoj Bhandari Mr. Anjay Kothari, all through Cisco Webex

Point of Law: Court has no hesitation in holding that the action of the Examination Committee was without jurisdiction; proceedings conducted by it were arbitrary and against the principles of natural justice

Headnote:

Constitution of India - Article 14 - Article 19 - Chartered Accountant - Action of a professional body-Institute of Chartered Accountants of India which enjoys a long earned reputation of setting high standards of professional excellence, discipline and meeting timeline especially when it comes to holding of examinations and declaring results - Whether the concerned petitioner has passed or not before proceeding to decide the case on merits-considering that if the candidate has cleared the examination, the matter would be heard and if not, it can be dismissed as infructuous - Whether the Examination Committee had the jurisdiction to cancel petitioner’s result in the present factual matrix –

Finding of the Court:

Case warrant imposition of exemplary costs, but this Court feels that quantification of cost would be a guesswork and improper assessment of agony and trauma which petitioner has undergone - Hence, this Court abstains from imposing any cost in form of damages or otherwise - While hoping that in future Institute will not take any such action and take any criticism in positive stride, this Court hastens to add that a professional body like respondent Institute should introspect and ensure that its overenthusiasm of attaining professional excellence and endevours of setting high standards of discipline should not silence rather stifle speech of a student or its member in manner that has been done in present case –

Result: Petition stands disposed of

JUDGMENT :

1. The petitioner, a young girl-student of 21 years of age, has knocked at the doors of this Court being aggrieved by extreme oppressive action of a professional body-The Institute of Chartered Accountants of India (for short, ‘Institute’), which enjoys a long earned reputation of setting high standards of professional excellence, discipline and meeting the timeline especially when it comes to holding of examinations and declaring results.

2. Although the chronological facts are handful but their culmination has been dreadful and concussion thereof could have been doomful.

3. Aspiring to become a Chartered Accountant, the petitioner cleared her CA Foundation Examination in the year 2018 in the very first attempt. Consequently, she became eligible to appear in CA Intermediate Examination scheduled for May, 2020.

4. On account of unprecedented situation of spread of Covid-19 and imposition of lock-down, the exams due in May, 2020 were cancelled.

5. Thereafter, a new schedule for CA Examinations came to be published according to which the exams were re-scheduled to be conducted between November 21st and December 14th, 2020.

6. Owing to the said rescheduling, the respondent-Institute gave an option to all those candidates, who had filled-in application forms for the examinations of May, 2020 to appear in the examinations to be held in November, 2020.

7. Meanwhile, being wary of uncertainty about candidates’ ability to appear, arising out of Pandemic, the Institute permitted the students to opt-out of examinations scheduled in November, 2020 with a liberty to appear in subsequent examinations, which were planned to be convened in January, 2021. In this regard, a Press Note, well in advance, came to be issued by the Institute on 7th November, 2020.

8. On 20.11.2020, the petitioner chose to address an e-mail to the office bearers of the Institute, including its President on the following e-mail addresses:

    (i) jnihar@icai.in

(ii) kdhiraj123@yahoo.co.in

(iii) vicepresident@icai.in

9. In the said e-mail, the petitioner highlighted the situation of spread of Covid-19 and cautioned that if the examinations are held, it will lead to exponential growth in number of Covid cases. Though the petitioner made many emotional comments, but the thrust of her e-mail was only to suggest that online infrastructure be developed so that all levels of CA Examinations be conducted online.

10. As luck would have it, the petitioner and her father got infected with Covid as is evident from their reports dated 21.11.2020, which are on record.

11. The petitioner opted out of the November exams and was thus, issued admit card to appear in the examinations held from 22.1.2021 to 7.2.2021.

12. Petitioner appeared in all the papers/exams held as per above schedule.

13. On 22.2.2021, as a bolt from the blue, she received an e-mail dated 22.2.2021 from the Dy. Secretary (Examinations) – respondent no.2, informing that her result had been put on hold, because of derogatory remarks she had made in her e-mail. An explanation was simultaneously sought as to why disciplinary proceedings not be initiated against her for the same.

14. No sooner had the petitioner received the notice aforesaid than she sent an e-mail (in the evening of 22.2.2021 itself) expressing her unconditional apology for her inappropriate remarks. In addition thereto, she clearly wrote that she lost her cool because of constant delay due to Pandemic and also because of safety concerns of her and her father. It will not be out of place to reproduce in extenso, the apologetical e-mail, which she had sent:

    “Respected Sir/Ma’am

I’m so sorry for my inappropriate remarks. completely failed to think about my words and ended up saying something hurtful and insensitive. I just lost my cool because of the situation i.e. constant delays due to the pandemic and safety concerns regarding my family, and now that I think of it, I acted in a very silly and childlike manner. I’m truly ashamed of myself. I wish I could undo t

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