2023 (2) TMI 952

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....petitioner-in-person contends that he passed his graduation in Law in the year 1990 and enrolled as an Advocate with the Bar Council of Delhi vide Enrollment No.D-786/1990. He started his practice as an Advocate w.e.f. 11.10.1990 and continued as such till 20.04.1999 under the nomenclature "S.K.VERMA & ASSOCIATES". Thereafter, the petitioner joined as Assistant Registrar with the Customs, Excise & Service Tax Appellate Tribunal, Government of India, Ministry of Finance, Department of Revenue w.e.f. 21.04.1999. He superannuated from the said department on 13.03.2020. Post his superannuation, the petitioner was inclined to restart his practice under the same nomenclature and thus applied online for approval of the name of the proposed firm as....

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....gulatory authority as per Rule 18(2) (xvi) of". 5. Petitioner appearing in person submits that the communication is invalid as the provision of Rule 18 (2)(xvi) of Limited Liability Partnership Rules, 2009 (here-in-after referred as 'the Rules') is not applicable in the manner as interpreted by the respondents in the order. 6. Counsel appearing on behalf of the respondent No.1-Ministry of Corporate Affairs on the other hand reiterates their above stand and contends that the use of words "AND ASSOCIATES" is indicative of the profession and therefore the approval from the Governing Counsel of the said profession is required in terms of the aforesaid Rule. He, however, does not dispute that there was no other objection raised. 7. I have he....

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....t of the proposed name can be allowed only after obtaining approval from the Governing Council of such profession or authority as has been nominated by the Central Government. The objection in question relates to the name of the concern and not the nature of activity being undertaken by the concern. The prohibition contained under the Act is that the proposed name should not include words as are indicative of a profession. 10. Even though the respondents have sought to assign an interpretation that, "AND ASSOCIATES" would be reflective of the profession of Advocacy, however, such interpretation may not be a correct interpretation of the provisions of the Rules. The perusal of the Rule shows that the requirement of approval from the Governi....

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....ions of the Ejusdem Generis Rule, 7 Conv (NS) 119]." 12. Further, in the matter of "Jaiprakash Associates Limited (JAL) through its Director versus Tehri Hydro Development Corporation (India) Limited (THDC) through its Director" reported as (2019) 17 SCC 786, the Apex Court has held that: "22. Insofar as argument based on the principle of ejusdem generis is a concerned, the Division Bench has held that that is not applicable in the present case. We find that it is rightly so held. Ejusdem generis is the rule of construction. The High Court has negated this argument in the following manner: (Jaiprakash Associates case², SCC OnLine Del para 18) "18. The rule of ejusdem generis guides us that where two or more words or phrases whic....