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TMI Blog2018 (12) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... lant had in the writ petition sought a declaration that he was entitled for the exemption and he should be declared a successful candidate in the final CMA Examination but at the time of admission of this appeal on 11.07.2017, the appellant had only contended that he had applied for exemption but was not informed of its outcome. This according to him had prejudiced him as else he could have appeared in the said examination. Notice was thus issued on this limited ground. Hence, this Court is adjudicating only this limited aspect. 2. Facts necessary and relevant to deal with the issue are that the CMA Examination is conducted in three stages. Stage I is called foundation course, Stage II is intermediate course and Stage III is called final c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i.e. 'Business Valuation Management of Group - IV', whilst he could not clear the Group - IV. At this point in time, the Regulations applicable to the Institute were Cost and Works Accountants Regulations, 1959. Regulation 41(2) of the Cost and Works Accountants Regulations, 1959 granted an exemption to those students who scored 60% marks in a given paper from appearing in that paper in subsequent attempts and this was for an unlimited period. 4. The appellant again appeared in the examination conducted in June, 2012, wherein he was granted exemption in Paper No. '18' having scored over 60% marks. In the meantime, a Notification dated 25.05.2012 was issued by The Institute of Cost Accountants of India amending the regulations of 1959. By v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny examination but who has appeared in all the papers of that stage or group- (i) obtains 60 per cent or more of the total marks in any paper or papers shall be exempted in subsequent examinations from that or those papers in which he secured 60 per cent or more marks; or (ii) obtains 60 per cent or more of the total marks in any paper and a minimum of 40 per cent of the total marks (under the revised syllabus) or 35 per cent of the total marks (under the syllabus) in each of the remaining papers of the Stage or Group (under the old syllabus), shall be allowed the benefit of carry forward of the actual marks so obtained by him in the papers in which he had obtained 60 per cent, or more marks for the purpose of computing his result in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2012 would only apply prospectively and he should be given further exemption under the old Regulations. The appellant was, according to him, informed by the Institute vide certain e-mails that the result was correctly published and he was not entitled to exemption under the Amended Regulations. Having failed in receiving any redressal from the Institute despite several representations, the appellant filed a writ petition before the learned Single Judge claiming the following reliefs:- "The present petition has been filed by the petitioner with the following prayers:- Therefore, in the facts and circumstances, it is humbly prayed before this Hon'ble Court that this Hon'ble Court may graciously be pleased to: a) Pass a writ of mand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he amendment for the reason that notice in this appeal was issued in a narrow compass vide order dated 11.07.2017 as mentioned above. The appellant has appeared in person and has contended before us that he had applied for exemption in the June, 2014 Examination but he received no communication from the Institute regarding the same and therefore, being under an impression that he was exempted, he did not appear in the said examination. In support of his contention, he has drawn attention of this Court to an Online Application Form placed at Page No. 364 of the paper book. It was pointed out that in the column relating to exemption, he has filled in the figure '18' indicating that he had sought exemption in this paper. Scanned copy of the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lated that if a student obtains 60% marks in any examination, the benefit of exemption will be allowed only for three successive terms of the examination. He pointed out to a document at Page 307 which were FAQ's and wherein in an answer to question No. 11, it was clarified that the exemptions would only be for three successive terms. It was further argued that the appellant had infact applied even for the December, 2014 Examination on 07.10.2014 and therefore, it is obvious that he knew that he was not given any exemption for June, 2014. 11. Having heard both the sides, we are of the view that the appellant is not entitled for the exemption sought in Paper '18' of Group IV of the final CMA Examination. The appellant has not been able to p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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