Jharkhand High Court
Pawan Kumar Agrawal vs Union Of India And Another on 5 January, 2022
Author: Ravi Ranjan
Bench: Chief Justice, Sujit Narayan Prasad
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P. (C) No. 2819 of 2021
Pawan Kumar Agrawal ... ... ... ... ... Petitioner
Versus
Union of India and another ... ... ... ... Respondents
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CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE SUJIT NARAYAN PRASAD
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For the Petitioner: Md. Zaid Imam, Advocate For the UOI: Mr. Prabhat Kumar Sinha, C.G.C. Oral Order 06/Dated: 05.01.2022 Heard the parties.
A point is being raised on behalf of the writ petitioner that the provision at Serial No.10 in the Schedule of the Tribunal, Appellate Tribunal and other Authorities (Qualifications, Experience and other Conditions of Service of Members) Amendment Rules, 2021 and, in particular, Clause 2 of Column 3 of the Schedule which discloses that a person shall not be qualified for appointment as an Accountant Member unless he has for 25 years being in practice of Accountancy, whereas, statutory provisions under Section 252 of the ITA envisages under sub-section 252(2)A that an Accountant Member shall be a person who has for at least 10 years being in practice of accountancy as a Chartered Accountant under the Chartered Accountants Act.
On the aforesaid pretext it is being submitted before us that the concerned schedule attached with the aforesaid Rules is ultra vires to Section 252(2-A) of the ITA under which the appellate tribunal is to be formed. That is the statute under which the State appellate Tribunal is to be created or formed.
Mr. Prabhat Kumar Sinha, learned Central Government Counsel, seeks adjournment so that he could seek instruction and file necessary counter affidavit in this matter.
As prayed, put up on 07.02.2022.
(Dr. Ravi Ranjan, C.J.) Manoj/Saket (Sujit Narayan Prasad, J.)