Case Law Details
Case Name : Phillipos & Company And Others Vs The State (Karnataka High Court)
Related Assessment Year :
Courts :
All High Courts Karnataka High Court
Sponsored
Once it is held that the office of a chartered accountant or of a firm of chartered accountants does not come within the expression of “shop” or “commercial establishment” as defined in the Act of 1961, the corollary would be that the provisions of the Act of 1961 cannot be applied to the office of a chartered accountant or of a firm of chartered accountants.
In that view of the matter, the initiation of the proceedings by the respondent against the petitioners and the commencement of the proceedings by
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
In case the profession of a C. A. is not a trade or business, then are they offering their services free and doing charity. Today everything thing is a business.
Appreciate analysis and judgement thereof.
But the concerns remains- other than CAs / Article , there are employee working at CA Firms… under what Act are they governed to ensure all benefits under shop & establishment etc are available to them. May be it is taken care in the ACT of 1949 for CAs. If not, this class of employee are at the mercy of???
Rgds
PS:Since I am not a CA, would appreciate if some expert may satisfy my concerns.
Excellent way of analysis of the facts and applicable provisions of law!!!
I only wonder whether there is any counter judgement in any other similar case later on to nullify the effect of this judgement…
CA. Prashanth Y.N.S.
Mangaluru
3/2/2015
The Judgement and the entire case history is worth reading and knowledge enhancing.To be Kept for references . By Reading this entire facts submitted by the petitioners I was thinking how they have presented the Case and how much time they have devoted. Every argument have sufficient merits and supported by evidences. We are doing this profession by using our skill and knowledge as per the guidelines of Our Institute ( The Institute of Chartered Accountants of India. ) . we are ALL serving the society and for all the stakeholders including Government, Banks, MCA. Courts etc. Good Judgement and good write up.
CA. Subhash Chandra Podder , FCA. ( 12073 of 1970 )
Kolkata
27/05/2012
Excellent Judgement , based on the information furnished by the petitioners council. Lot of information has been cited therein which needs to know by each professionals of Accountancy ie. By all chartered Accountants.The profession is rightly said ” Intellectual skill and manual skill “I am very much benefited by this Case. ” Many things I learn from this case.
CA. Subhash Chandra Podder ( F 12073 of 1970 )
Kolkata
27/05/2012