The Principal Judge, Small Causes Court, Pune, and thereafter the
District Judge, Pune, negatived the contention of the Corporation
holding that profession of Chartered Accountant is neither a trade
nor a business. Advocate for the Respondents drew my attention to the
judgment reported in Current Tax Reporter Volume 80 Phillipos &
Company, Chartered Accountants & Ors. versus State. This is the
Judgment of the Karnataka High Court, wherein it is held that Office
of the Chartered Accountant or of a firm of a Chartered Accountant is
not an establishment within the meaning of Section 2(i) of the
Karnataka Shops and Commercial Establishments Act, 1961, it is neither
a shop nor a commercial establishment.
HIGH COURT OF BOMBAY
WRIT PETITION NO. 1256 OF 1992
Municipal Corporation of the City of Pune vs 1. Shri Bhagwan Ganesh
Sabne 2. Mrs. Smita Sudhir Sabne
District Judge, Pune, negatived the contention of the Corporation
holding that profession of Chartered Accountant is neither a trade
nor a business. Advocate for the Respondents drew my attention to the
judgment reported in Current Tax Reporter Volume 80 Phillipos &
Company, Chartered Accountants & Ors. versus State. This is the
Judgment of the Karnataka High Court, wherein it is held that Office
of the Chartered Accountant or of a firm of a Chartered Accountant is
not an establishment within the meaning of Section 2(i) of the
Karnataka Shops and Commercial Establishments Act, 1961, it is neither
a shop nor a commercial establishment.
HIGH COURT OF BOMBAY
WRIT PETITION NO. 1256 OF 1992
Municipal Corporation of the City of Pune vs 1. Shri Bhagwan Ganesh
Sabne 2. Mrs. Smita Sudhir Sabne
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