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2024 Supreme(Online)(Ker) 85867
IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
SAJEEVKUMAR.S – Appellant
Versus
THE INSTITUTE OF COST ACCOUNTANTS OF INDIA – Respondent
WP(C) NO. 5630 OF 2024
For the Appellants/Petitioners: P.RAMAKRISHNAN, PREETHI RAMAKRISHNAN, C.ANIL KUMAR, ASHA K.SHENOY, PRATAP ABRAHAM VARGHESE, GOKUL KRISHNA
For the Respondents: SANKAR P PANICKER, SATHEESH N, GOPIKA GOPINATH
The imposition of impossible grading requirements in qualifications for employment is invalid and unconstitutional.
Headnote:The Court examined the validity of the 'First Class' qualification requirement for ICWA candidates in the context of Statute 25 of the Kerala University of Fisheries and Ocean Studies Statute, 2013. The petitioners contended that the requirement was impossible as no grading exists for ICWA qualifications under the applicable regulations. The Court found the stipulated qualification to be arbitrary and unconstitutional, emphasizing that the doctrine of impossibility applies, thereby quashing the requirement and directing the University to consider candidates without such qualification gradation. The Court ruled that the qualification criteria must be revised to reflect qualifications without gradation for the post of Finance Officer, allowing eligible candidates to be considered.
| Table of Content |
|---|
| 1. icwa qualifications lack grading. (Para 1 , 2 , 3 , 4 , 5) |
| 2. challenge against qualification imposition. (Para 6 , 7 , 8) |
| 3. government's counter on qualifications. (Para 9 , 10 , 11) |
| 4. doctrine of impossibility applies. (Para 12 , 13 , 14 , 15) |
| 5. court's ruling on quashing the gradation requirement. (Para 16) |
JUDGMENT
The petitioners are Cost and Management Accountants with more than 15 years of experience in Supervisory Capacity in the said field.
2. The 1st petitioner acquired Bachelor’s degree in the year 1992 from the M.G. University, Kottayam, and thereafter passed the ICWA final examination held by the 1st respondent-Institution of Cost Accounts of India in December 2006. Exhibits P1 and P2 are the certificates indicating his qualifications.
3. The 2nd petitioner acquired Bachelor’s degree and post- graduate degree from M.G.University in the year, 1994 and 2003 respectively. He passed Master of Business Administration (Finance) in the year, 2008 and ICWA in the year, 2007. Exhibits P3 and P4 are the certificates evidencing his qualifications.
4. The 1st petitioner is presently working as an Assistant at the Cochin University of Science and Technology, Thrikkakara, and he has experience in handling Finance and Accounts for the past 17 years, of which 16 years have been in a supervisory capacity. The 2nd petitioner is presently working as Assistant Finance Manager in HIL (India) Ltd, Udyogamandal Unit, and he has supervisory experience in Finance and Accounting for 14 years.
5. The grievance of the petitioners pertains to the qualifications prescribed by the 2nd respondent-University for the post of Finance Officer as per statute 25 of Chapter VII of the Kerala University of Fisheries and Ocean Studies Statute, 2013 (hereinafter referred to as ‘Statute’). As per the said provision, the qualification prescribed is that of a qualified Chartered Accountant or possessing First Class ICWA with 5 years experience in Government or reputed private institutions in a supervisory capacity. The case of the petitioners is that, the stipulation regarding the qualification in the aforesaid provision is an impossible one, as far as the ICWA qualification is concerned. This is because the ICWA qualification is awarded by the Institute of Cost Accountants of India, the 1st respondent herein, and as per the norms prescribed by the 1st respondent in this regard, there is no grading such as 1st Class, 2nd Class, Distinction, etc, contemplated. Therefore, no person with ICWA qualifications would get an opportunity to apply for the said post.
6. While the factual position was so, the 2nd respondent published Ext.P5 Employment Notice for various posts, and one among the same was the post of Finance Officer. The qualification prescribed was in tune with statute 25 of Chapter VII of the statute of the 2nd respondent University, and it is specified therein as follows:
“Qualification for the post of Finance Officer The Finance Officer shall be a qualified Chartered Accountant or possess I class ICWA with five years experience in Govt or reputed private institutions in a supervisory capacity.”
The petitioners have submitted applications in response to Ext.P5 notification. However, as there was no response to the said applications, they sought information with regard to the selection process pursuant to Ext.P5 notification, as evidenced by Ext.P6. Ext.P7 was issued in respect to the same and along with Ext.P7, Ext.P8 decision taken by the 2nd respondent was forwarded to the petitioners. As per the same, it is seen that altogether, seven applications were received for the post. On scrutiny of the said applications, it was found that five candidates possessed ICWA, but none of them had the qualifications of First Class, which is stipulated as per the statute. The two remaining candidates possessed C.A., but the said candidates did not have the required five years of experience in supervisory capacity. Therefore, as there were no qualified can
