JUDGMENT :

Senthilkumar Ramamoorthy, J.

1. The Appellant is a qualified chartered accountant and member of the third Respondent, namely, the Institute of Chartered Accountants of India (ICAI or CA Institute), which is a body corporate established under the Chartered Accountants Act, 1946 (Sic 1949) (the CA Act). The Appellant unsuccessfully petitioned for a writ of mandamus directing the Institute of Cost Accountants of India (the Cost Accountants' Institute), the first Respondent herein, to desist from encroaching into the domains earmarked for the third Respondent and to further direct the Ministry of Corporate Affairs, Union of India, the second Respondent herein, to ensure that the acronym ICOAI is used by the first Respondent instead of the acronym ICAI. The writ petition was dismissed by order dated 20.02.2018, which is impugned herein.

2. The first Respondent was incorporated in the year 1944 as a company under the Companies Act, 1913 under the name of the Institute of Cost and Works Accountants of India. The main object of incorporating the first Respondent was to promote, regulate and develop the profession of cost accountancy. On 28.05.1959, Parliament enacted the Cost and W