TaxTMI 
TaxTMI 
2007 (8) TMI 120
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....ear. Regulation 8(2) of the Regulations postulates not only a written examination but also an oral examination. Consequently, on reading of Regulation 8(1) and Regulation 8(2) of the Regulations, the written examination as well as the oral examination is required to be conducted twice a year. Regulation 8(1) and Regulation 8(2) of the Regulations read as follows : - "8. Examination of the applicant. - (1) Any applicant whose application is received within the last date specified in the notice or publication, as the case may be, referred to in regulation 4 and who satisfied the requirements or regulations 5 and 6 shall be required to appear for the written as well as oral examination conducted by the Director General of Inspection at specif....
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....hall have to clear the oral examination within two years of the related written examination irrespective of the number of chances, and if he fails to do so, he shall be treated as having failed in the examination." 7. Despite the above Regulations the Petitioner was called for an oral examination only once in 2006 after she had cleared the written examination on 20th April, 2005. With the rejoinder-affidavit, the Petitioner has placed the documents to show that further oral examination was held on 8th December, 2006 for which again the Petitioner was not called. 8. But be that as it may, the admitted position is, and we say so because the Respondents have in their counter affidavit in paragraph 5 admitted, that the written as well as oral....