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