Supreme Court · 1991 INSC 224 · Decided 10 September 1991

Institute of Chartered Accountants of India and Another v. Inder Chand Jain

Court
Supreme Court of India
Citation
1991 INSC 224 · [1991] 3 S.C.R. 921
Case number
CIVIL APPEAL No. 3573/1991
Decided
10 September 1991
Bench
M.H. KANIA, N.M. KASLIWAL, M. FATHIMA BEEVI (3-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Constitution

Headnote

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 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

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