Criminal proceedings cannot continue on CA in absence of any personal interest in conduct of business

Kulamani Parida Vs State of Odisha (Orissa High Court) Orissa High Court held that’No Objection Certificate’ certified by the Chartered Accountant is the act of discharging his professional duty. No criminal proceedings can be continued in absence of material showing personal interest in any gain/ loss of the parties conducting business. Facts- The present Petitioner is the Chattered Accountant of M/s. Chhotray Suppliers and M/s. Srabani Constructions Pvt. Ltd. In sequel, discharging his professional duty the Petitioner carried out the instructions given by the said firm for being ...