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The Supreme Court directed the ICAI to file a note addressing points raised by the petitioners today, in a plea(s) seeking to set aside ICAI notification for CA Exams scheduled in July and an option of alternate attempt to any candidate who fails to appear therein, on account of any impediment caused by COVID 19 pandemic.

A Full Judge Bench of Justice AM Khanwilkar, Justice Dinesh Maheshwari and Justice Aniruddha Bose, while listing the matter tomorrow for final disposal, raised the following broad points for the respondents to submit;

1. Positive RT PCR Test, post June 21

2. Exclusivity of Exam hall; not sharing it for other purposes like marriages

3. Examiners to have a negative report of RT PCR

4. Certification by a competent authority on unability to appear and disability to appear

5. Indicate further that the students should have an option of completing the exams which they could not complete in the midst of exam

Appearances were made by Senior Advocate Meenakshi Arora, Advocate Bansuri Swaraj for the petitioners. 

AOR Adgaonkar made a brief point of Vaccination on priority basis for the appearing students.

“You cannot keep creating classes after classes”, Court remarked

Senior Advocate Ramji Srinivasan represented the ICAI.

“The issue is that this is an old syllabus exam and this will be the last opportunity for the students to appear in an old syllabus exam. The respondents have not looked into the actual problems faced by the students, for instance if a student cannot travel from his place for it being a containment zone or suffering from after effects of COVID. There may be a myriad reasons for which accommodation will have to be granted”, submitted Ms. Arora

Another issue raised by the Senior Counsel was related to infrastructure of Centres being used for other events like marriages, which can act as a “super spreader” for all appearing candidates.

Request was made to ensure that the SOPs with respect to it is followed to the best.

“I request the Court to consider a circumstance… Center in a particular State will be 4-5 and the students will have to travel. Now in those circumstances what about a person who is residing in a containment zone or cannot travel from his place for whatever reasons”, further added Senior Counsel Arora.

Court acknowledging the issue of unability to appear on various grounds, orally remarked,

“Mr. Srinivasan this condition that you have mentioned, positive RT PCR…it would be very difficult. There are variety of situations and those who have recovered have post Covid affects. A General policy can be adopted where the certification by a particular agency is given stating the difficulty of the candidate. RT PCR is no determination at all. RT PCR may come negative and person may still have symptoms… Identify a competent authority which could certify incapable of appearing and disabled because could not prepare due to post COVID effects… for his family or himself… Not COVID alone we have indicated COVID related problem…A CA Examinee you cannot expect him to perform to his capabilities post COVID”

“When we allow opt out there has to be a reason. Someone will have to certify”, the bench also said.

Earlier, Court while adjourning the matter had directed the counsel for ICAI to seek instructions on the aspect of candidates having an option within the centres since the same have been unilaterally changed by the ICAI for the exam which is scheduled for July 5, 2021.

The bench was hearing a plea filed through Advocate Divyansh Tiwari and Advocate Hardik Gautam seeking for an option of alternate attempt to any candidate who fails to appear in the July 2021 exams on account of impediment/s caused by COVID 19 pandemic.

The plea also seeks for extension of the attempt for CA Candidates appearing in CA Integrated Course (IPC) and Final Course with old syllabus.

Petitioners have further sought for issuance of directions to ICAI to appoint an independent authority to keep a check on the compliance of COVID 19 protocols at exam centre and submit reports on daily basis with photographs and other evidence concerning proper sanitisation of the exam centre.

Find related stories here:

CA Exam- 6000 students write to CJI demanding “opt-out” option & additional attempt in light of pandemic

“Aspirants Have Opt Out Option In Case Examinee or His/Her Family Are Infected With Covid-19”: ICAI tells Supreme Court

Opt-out option in CA Exam: Plea in Supreme Court bats for new notification

Case Title: Sathya Narayan Perumal and others v. Union of India & Anubha Shrivastava Sahai & Ors v. Union of India & Ors| WP (C) 650 | 2021 & WP(C) No 640| 2021