Elections Ahead, Not Civil War | HC Denies Plea to Delay CA Exams Due to Lok Sabha Elections

Case Details: Harish Chandar T v. ICAI - [2024] 161 taxmann.com 418 (Delhi)

Judiciary and Counsel Details

• C. Hari Shankar, J.
• Alakh Alok Srivastava, Rishabh Bafna & Ms Anubha Shrivastava Sahai, Advs. for the Petitioner. 
• Ramji Srinivasan, Sr. Adv., Ms Pooja M. Saigal, Nipun Gupta, Nikhil Sabri & Ms Namrata Saraogi, Advs. for the Respondent.

Facts of the Case

A writ petition was filed before the Delhi High Court seeking to reschedule the Chartered Accountancy (CA) Intermediate and Final Examinations, scheduled to be conducted in May & June 2024.

It was argued that conducting the exams during the election period would impact the candidates’ right to vote guaranteed under Article 326 of the Constitution of India. The petitioner also submitted that the elections would result in chaos, commotion and violence, affecting the candidates’ ability to prepare thoroughly before the examinations.

It was also argued that the elections would result in the unavailability of hotels and lodging places for candidates who travel to the concerned centres from outside districts or states.

High Court Held

The Delhi High Court held that the mere fact that certain individual candidates may face hardship cannot constitute the basis for the Court to derail the entire CA Intermediate, or Final, examination, which presently is to be undertaken by as many as 4,36,246 candidates.

None of the factors cited by the petitioners can constitute the basis for the Court to direct holding of the CA Intermediate and Final Examinations on any date other than the dates presently scheduled in that regard.

The Institute of Chartered Accountants of India (ICAI) has ensured that no examination is scheduled on a day when the elections are to take place or even a day before. The petitioner was less than fair to the security administration in place in their rather bleak prediction that there is likely to be chaos, commotion and violence during elections.

General elections are regularly conducted, and based on previous experiences, the Court has no grounds to question the ability or effectiveness of the existing security apparatus to guarantee that the elections occur in a fair and unbiased environment.

Further, the plea of violation of Article 21 is based on the petitioner’s prediction that the entire nation is bound to be in a state of turmoil during elections. There is no basis for this presumption. We are headed for elections, not civil war.