Supreme Court · 2010 INSC 840 · Decided 1 December 2010
The Institute of Chartered Accountants of India v. Vimal Kumar Surana and Another
- Court
- Supreme Court of India
- Citation
- 2010 INSC 840 · [2010] 14 S.C.R. 248
- Case number
- CRIMINAL APPEAL No. 2263/2010
- Decided
- 1 December 2010
- Bench
- G.S. SINGHVI, A.K. GANGULY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Criminal
- Acts & sections cited
- IPC Section 419, 420, 468, 473, 24, 24A, 26, 471; CrPC Section 300; Constitution Article 20(2)
Headnote
Chartered Accountants Act, 1949: ss. 2(d), 24, 24A, 25, 26 and 28 - Person qualifying the exam of Chartered Accountant but not a member of the Institute of Chartered Accountant of India - Person impersonating as Chartered Accountant, preparing D seals - Criminal complaint before police against him alleging commission of offences punishable ulss. 419, 420, 468 and 473 /PC - Prosecution under the provisions of Penal Code rl w ss. 24 and 26 of the Act - Trial court and High Court holding that even though prima facie case made out
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