https://www.taxtmi.com/caselaws?id=16273 A High Court held that professional misconduct under the Chartered Accountants Act cannot be used to impose arbitrary limits on legitimate professional work. The notification capping tax audit assignments at 30 per year was found to lack rational nexus with the statutory object, create an artificial and discriminatory classification, and unreasonably restrict the right to practise a profession. The notification fixing minimum audit fees and treating work accepted below that level as misconduct was also found to be outside the scope of regulating professional conduct, discriminatory between categories of practitioners, and arbitrary. Both notifications were struck down as unconstitutional, and the writ petitions were allowed. en-us Mon, 13 Jul 1998 00:00:00 +0530 Fri, 04 Sep 2009 18:15:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16273 A High Court held that professional misconduct under the Chartered Accountants Act cannot be used to impose arbitrary limits on legitimate professional work. The notification capping tax audit assignments at 30 per year was found to lack rational nexus with the statutory object, create an artificial and discriminatory classification, and unreasonably restrict the right to practise a profession. The notification fixing minimum audit fees and treating work accepted below that level as misconduct was also found to be outside the scope of regulating professional conduct, discriminatory between categories of practitioners, and arbitrary. Both notifications were struck down as unconstitutional, and the writ petitions were allowed. Case-Laws Income Tax Mon, 13 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16273