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INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA AND ANOTHER versus INDER CHAND JAIN

Citation: [1991] 3 S.C.R. 921 · Decided: 10-09-1991 · Supreme Court of India · Bench: M.H. KANIA · Disposal: Appeal(s) allowed

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Judgment (excerpt)

i • 
INSTITUTE OF CHARTERED ACCOUNTANTS OF 
·INDIA AND ANOTHER 
v. 
INDER CHAND JAIN 
SEPTEMBER 10, 1991 
[M.H. KANIA, N.M. KASLIWAL AND 
M. FATHIMA BEEVI, JJ.] 
Chartered Accountants Act, 
1949-Section JO-Chartered 
Accountants Regulations-Regulation 87(2)-"So as to reach him not 
later than 5.00 P.M. on the specified date"-Construct(.on of. 
A 
B 
c 
Chartered . Accountants A·ct, 
1949-Section 30--Chartered 
Accountants Regulations-Regulations 82, 87-Nominations for elec-
tion to the Council of the Institute of Chartered Accountants of India 
sent by registered post on I7.5. I991 and I8.5. 1991 r.eceived by the 
Secretary on 23.5.1991 and 27.5.1991, respectively and not by the D 
specified time and date, '(5.00 P.M. on 21.5.1991)-Liable to be 
rejected. 
The Respondent forwarded bis nominations for election to the 
Connell of the appellant No. 1-Institnte by registered post to the 
Secretary, Appellant No. 1, on May 17, 1991, and May 18, 1991. They E 
were received on May 23, 1991, and May 27, 1991 respectively .and were 
rejected on the gronnd that they were received after the time and date 
fixed for the reciept of the nominations, i.e., S.00 p.m. on May 21, 
1991. 
Being aggrieved, the respondent filed a writ petition in the High F 
Conrt seeking a. writ of certiorari to quash the order rejecting his 
nominations. 
- The Division Bench of the High Court allowed the writ petition 
holding that once the Secretary was satisfied that a nomination bad 
been duly forwarded by the registered post to him at least 48 hours G 
before the specified date and time, it must be deemed to have been 
received within the time.provided. 
The Institnte and its Secretary filed the SLP in this Court contend-
ing that under Regulation 87(2), the nominations must be forwarded by 
registered post and must reach the Secretary of the Council not later 
H 
921 
A 
B 
c 
922 
SUPREME COURT REPORTS 
[1991] 3 S.C.R. 
than S.00 p.m. on the specified date, i.e., May 21, 1991; that the pro-
viso came into play only ~hen a nomination was delivered to the Secre· 
tary against an acknowledgement before the specified time and 
specified date and the Secretary was satisfied that a valid nomination ·i\ 
had been duly forwarded by registered post to him at least 48 hours f, 
before the specified date and time; and that the High Conrt had erred in 
disregarding the opening part of the proviso which read "Provided that 
a nomination delivered against an acknowledgement before the afore-
said time and date .•• " 
The respondent contended that what was intended to be prescri-
bed by the nse of expression, "so as to reach him not later than S.00 
p.m. on the specified date" in clanse (ii) ofsub-regulation (2) of Regula-
• 
lion 87, was that the nominations which had been forwarded by 
registered post to the Secretary 48 hours before the specified time and 
date of the election must be deemed to have reached the Secretary in 
time. 
D 
Allowing the appeal, this Court, 
HELD: 1. The entire scheme or sub-regulation (2) or Regulation 
87 and the proviso shows that one of the main pre-conditions required 
.; 
before a nomination can be said to have been duly received, is that a 
valid nomination must be reeeived by the Secretary before the specified 
E 
tim.e and date. [926C] 
2. It is true that th.e rule, in terms, requires that the nominations 
should be sent by registered post, but taking into account the fact that 
such a nomination might not be received by the Secretary even though 
) 
posted more than 48 hours before the specified time and date, it was 
F 
provided that if the nomination was delivered by hand to the Secretary 
before the specified time and date against acknowledgement, that nomi-
nation would be treated as having been validly received provided the 
Secretary was satisfied that the nomination was forwarded by regis-
tered post to him by the candidate 48 hours prior to the specified time 
and date. [926D-E] 
G 
3. What is meant by the nse of the expression, "so as to reach him 
~: 
not later than S.00 p.m. on the specified date" in sub-regulation (2) of 
Regulation 87, is that the nomination must be forwarded by registeroo 
. post to the Secretary So as to reach him in fact or actually reach him not 
later than 5.00. p.m. on the specified date. The rigour of the rule is 
H 
relaxed by the proviso under which if a proper nomination was 
INSTITUTE OF C.A. v. J.C. JAIN [KANIA, J ;I 
923 
delivered against an acknowledgement before the specified

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