Aiswarya K.J vs 1. The Institute Of Cost ...
2023 Latest Caselaw 8820 Ker

          IN THE HIGH COURT OF KERALA AT ERNAKULAM
                           PRESENT
        THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN
  MONDAY, THE 14TH DAY OF AUGUST 2023 / 23RD SRAVANA, 1945
                   WP(C) NO. 26556 OF 2023
PETITIONER:

          AISWARYA K.J.
          AGED 27 YEARS
          AISWARYA K.J., AGED 27, W/O. ABIN T.S.,
          KANDAMPULLY HOUSE, PARLIKKAD, WADAKKANCHERY ,
          THRISSUR, PIN - 680623
          BY ADVS.
          SHEEJO CHACKO
          LIKHITHA E.S

RESPONDENTS:

    1     1. THE INSTITUTE OF COST ACCOUNTANTS OF INDIA
          CMA BHAWAN, 12 SUDDER STREET, KOLKATA,
          REPRESENTED BY ITS SECRETARY, PIN - 700016
    2     SR. DIRECTOR [EXAM]
          ICWAI, CMA BHAWAN, 12 SUDDER STREET,
          KOLKATA, PIN - 700016
    3     DIRECTOR
          DIRECTORATE OF EXAMINATIONS , ICWAI, CMA BHAWAN,
          12 SUDDER STREET, KOLKATA, PIN - 700016
    4     INSTITUTE OF COST ACCOUNTANTS OF INDIA
          THRISSUR CHAPTER, TC 37,CMA BHAWAN, 1879/1,
          KOTTAPPURAM ROAD, THRISSUR, KERALA,
          REPRESENTED BY ITS SECRETARY, PIN - 680004
          ADV.SYAMANTAK B.S, GP



    THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 14.08.2023, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
 WP(C).No.26556/2023

                                    2



                    P.V.KUNHIKRISHNAN, J.
                     --------------------------------
                    W.P.(C).No.26556 of 2023
              ----------------------------------------------
            Dated this the 14th day of August, 2023


                            JUDGMENT

This writ petition is filed with following prayers:

i) To declare that the petitioner is entitled for revaluation in the paper 'Strategic Performance Management and Business Valuation' in Group IV in view of the obvious mistakes occurred in valuation of Exhibit P6 answer script.

ii) To issue a writ of mandamus or any other appropriate writ, order or direction commanding the respondents 1 to 3 to revalue Exhibit P6 answer script of the petitioner and intimate the result to the petitioner.

iii) To direct the 3rd respondent to consider and pass orders on Exhibit P9 praying to revalue Exhibit P6 answer script and to declare the results within a time limit fixed by this Hon'ble Court.

iv) To grant such other reliefs that are deemed fit and proper in the interest of justice.

v) To pay the costs of the petitioner.

vi) To dispense with the translation of vernacular document.

(SIC)

2. The main prayer in this writ petition is to declare WP(C).No.26556/2023

that the petitioner is entitled for revaluation in the paper

'Strategic Performance Management and Business Valuation'

in Group IV in view of certain mistakes occurred in valuation

of Ext.P6 answer script. According to the petitioner, as per

Ext.P6, Question No.6(a) and its answer is exactly available in

the prescribed text book, as evident by Ext.P8, but the

petitioner is given only 3 marks out of 10 for a correct answer.

Similarly the petitioner has got grievance regarding some

other questions and answers also. The petitioner submitted

Ext.P9 before the 3rd respondent. The grievance of the

petitioner is that the same is also not considered.

3. Heard the learned counsel for the petitioner.

4. After hearing the counsel for the petitioner, I think

there can be a direction to the 3 rd respondent to consider

Ext.P9 and pass appropriate orders in accordance to law,

within a time frame. I make it clear that I have not considered

the matter on merit and the 3rd respondent is free to pass

appropriate orders in accordance with law.

Therefore, this writ petition is disposed of in the

following manner:

1. The 3rd respondent is directed to consider and WP(C).No.26556/2023

pass appropriate orders in Ext.P9, and

communicate the decision taken in it to the

petitioner, as expeditiously as possible, at any

rate, within one month from the date of receipt

of a stamped certified copy of this judgment.

2. The petitioner will produce a stamped certified

copy of this judgment along with a copy of this

writ petition before the 3rd respondent for

compliance.

sd/-

P.V.KUNHIKRISHNAN JV JUDGE WP(C).No.26556/2023

APPENDIX OF WP(C) 26556/2023

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE CERTIFICATE DATED 21.2.2019 EVIDENCING THE PETITIONER HAS PASSED THE INTERMEDIATE EXAMINATION Exhibit P2 THE TRUE COPY OF THE MARK SHEET DATED 21.2.2020 IN RESPECT OF GROUP III AND GROUP IV OF FINAL EXAMINATION HELD IN DECEMBER 2019 EXAM TERM Exhibit P3 THE TRUE COPY OF THE MARK SHEET DATED 19.2.2022 IN RESPECT OF GROUP IV OF FINAL EXAMINATION HELD IN DECEMBER

Exhibit P4 THE TRUE COPY OF THE MARK SHEET DATED 27.09.2022 IN RESPECT OF GROUP IV FINAL EXAMINATION HELD IN JUNE 2022 EXAM TERM Exhibit P5 THE TRUE COPY OF THE MARK SHEET DATED 21.3.2023 IN RESPECT OF GROUP IV OF FINAL EXAMINATION HELD IN DECEMBER 2022 EXAM TERM Exhibit P6 THE TRUE COPY OF THE CERTIFIED COPY OF THE ANSWER SCRIPT OF THE PETITIONER RELATING TO THE SUBJECT 'STRATEGIC PERFORMANCE MANAGEMENT AND BUSINESS VALUATION' Exhibit P7 TRUE COPY OF THE QUESTION PAPER RELATING TO STRATEGIC PERFORMANCE MANAGEMENT AND BUSINESS VALUATION OF DECEMBER 2022 FINAL EXAMINATION Exhibit P8 THE TRUE COPY OF THE PAGE NUMBER 242 OF ILLUSTRATION NUMBER 15 OF THE PRESCRIBED TEXT BOOK Exhibit P9 TRUE COPY OF THE APPLICATION DATED 4.06.2023 ALONG WITH RELEVANT PAGES OF ANSWER SHEETS AND ILLUSTRATION GIVEN IN THE TEXT BOOK AND ALSO SUGGESTED ANSWERS PUBLISHED IN THE OFFICIAL WP(C).No.26556/2023

WEBSITE OF RESPONDENTS WAS FILED BEFORE 2ND AND 3RD RESPONDENTS PRAYING FOR REVALUATION Exhibit P10 APPLICATION DATED 5.06.2023 FILED BEFORE 2ND AND 3RD RESPONDENTS