INSTITUTE OF CHARTERED ACCOUNTANTS OF PAKISTAN vs FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad Ss — 2023 PLD 328 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2023 PLD 328 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2023
Reporter: PLD
Parties: INSTITUTE OF CHARTERED ACCOUNTANTS OF PAKISTAN vs FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad Ss
Subject matter: Constitutional
Provisions referred to: Management Accountants Act (XIV of 1966); Chartered Accountants Ordinance; Management Accountants Act

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

INSTITUTE OF CHARTERED ACCOUNTANTS OF PAKISTAN VS FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad Ss. 21 & 22---Cost and Management Accountants Act (XIV of 1966), Ss. 21 & 22---Constitution of Pakistan, Art. 18---Constitutional petition---Freedom of trade, business and profession---Alternate and efficacious remedy---Petitioners/Institutes were regulating education, training and certification of persons aspiring to those particular qualifications and accreditations under Chartered Accountants Ordinance, 1961 and Cost and Management Accountants Act, 1966---Petitioners/Institutes were aggrieved of respondent/Institute operating as a parallel institute---Plea raised by petitioners/Institutes was that respondent/institute was operating illegally---Validity--- Even if actions of respondent/Institute were offending Ss. 21 & 22 of Chartered Accountants Ordinance, 1961 and Ss.21 & 22 of Cost and Management Accountants Act, 1966, the statutes themselves provided relevant mechanism for appropriate proceedings to be initiated in that regard---Petitioners/Institutes could proceed accordingly in the manner envisaged---High Court in exercise of jurisdiction under Art. 199 of the Constitution declined to afford any room for petitioners/Institutes to give vent to the grievance that was espoused---Constitutional petition was dismissed, in circumstances.

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