Case Law Details
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 complied with in his professional front.
Admittedly, the document, i.e. the “No Objection Certificate” in question supplied by the client to the Petitioner for being annexed with the Form No.17. The declaration submitted in Form No.17 is one at the instruction of the client only.
By means of this application, the Petitioner seeks to quash the order dated 17th October, 2015 passed in C.T. Case No.3664 of 2014 by the S.D.J.M., Bhubaneswar whereby the court took cognizance of offence under Sections 420/467/468/471/120-B IPC involving the Petitioner along with others.
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