Supreme Court of India

The Institute of Chartered Accountants of India v. Vimal Kumar Surana and Another

Neutral citation

Reported as [2010] 14 S.C.R. 248

Bench G.S. Singhvi and Asok Kumar Ganguly JJ.

Decided 1 December 2010

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

4 Supreme Court benches have cited this judgment.

What the Court ordered

In view of the above discussion, the argument of the learned senior counsel appearing for the respondent that the Act is a special legislation vis-a-vis IPC and a person who is said to G have contravened the provisions of sub-section (1) of Sections 24, 24A, 25 and 26 cannot be prosecuted for an offence defined under the IPC, which found favour with the High Court does not commend acceptance.

Judgment, page 32

From the headnote

Chartered Accountants Act, 1949: ss. 2(d), 24, 24A, 25, 26 and 28 - Person qualifying the exam of Chartered Accountant but not a member of the Institute of Chartered Accountant of India - Person impersonating as Chartered Accountant, preparing audit reports and forged seals - Criminal complaint before police against him alleging commission of offences punishable ulss. 419, 420, 468 and 473 /PC - Prosecution under the provisions of Penal Code rl w ss. 24 and 26 of the Act - Trial court and High Court holding that even though prima facie case made out against the accused u/s. 24, 24A and 26,

Authorities it was built on

1953 Maqbool Hussain v. The State of Bombay cited by 36
1968 T. S. Baliah v. T. S. Rengachari cited by 17
1988 V.K. Agarwal, Assistant Collector of Customs v. Vasantraj Bhagwanji Bhatia & Ors. cited by 6
2009 Jamiruddin Ansari v. Central Bureau of Investigation & Anr. cited by 5
1960 The State of Bombay v. S. L. Apte & Another cited by 4

Where later benches applied it

2013 Kishorebhai Gandubhai Pethani v. State of Gujarat & Anr. relied on
2020 Union of India v. Ashok Kumar Sharma and Others referred to
2019 G H Kanwar Pal Singh v. The State of Uttar Pradesh and Another referred to
2014 State of Nct of Delhi v. Sanjay referred to

Of those, 1 relied on · 3 referred to

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