Supreme Court · 1968 INSC 50 · Decided 26 February 1968

Institute of Chartered Accountants of India v. P. K. Mukherji and ANR.

Court
Supreme Court of India
Citation
1968 INSC 50 · [1968] 3 S.C.R. 330
Case number
CIVIL APPEAL No. 426/1965
Decided
26 February 1968
Bench
J.C. SHAH, V. RAMASWAMI, G.K. MITTER (3-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil

Headnote

ACCOUNTANTS OF INDIA A v. P. K. MUKHERJI AND ANR. &middot; F elYruary 26, 1968 [J. C. SHAH, V. RAMASWAMI AND 0. K. MITTl!R, JJ.J B Chartered Accountants Act 38 of 1949-S. 21 and Schedule, itent.r (o),. (p) and (q)-Chcrtered accountant appointed by company und1r Provident Fund Rules to audit misconduct-Whether owt!d duty only to company who appointed him or C al.Jo to beneficiaries of provident fund. A joint stock company had an employees provident fund scheme which wu being manaae<J by a board of trustees. The tint reepondent, a cbar&shy; 'lered accountant, was appointed

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