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Supreme Court today said that opt out option be allowed to both category of candidates; disabled and unable due to COVID 19 pandemic, in a plea(s) seeking to set aside ICAI notification for CA Exams scheduled in July and an option of alternate attempt to any candidate who fails to appear therein, on account of any impediment caused by COVID 19 pandemic.

A Full Judge bench of Justice AM Khanwilkar, Justice Dinesh Maheshwari and Justice Aniruddha Bose, while dictating the order said,

“We've confined our reservation with respect to only aspect of comprehensive scheme for opt out. In respect of opt out facility institute had submitted a note yesterday.

The option will be expanded in following terms: Option to be expanded to candidate who has suffered Covid or any of his family member by a certificate, because of which he was disabled to give the exam, will be entitled for the opt out option.

Candidate need not produce RT PCR report with medical certificate issued by registered medical practitioner.

With regards to candidate effected due to lockdown, we have been informed that the scheme provides an option to opt out and will not be treated as an attempt. That candidate will be permitted to give the exam in Nov 2021 attempt.

As regards the logistical arrangement, the ICAI shall strictly adhere to SOP notified by competent authority.

It is also clarified that if any candidate who is attempting exam in the midst of the exam will be entitled to opt out. Same would not be considered as an attempt & the candidate would have an opportunity to appear again.

In case of last minute change of exam centres, we disapprove the suggestions given by the institute that if it is within the same city, candidate will not be entitled to opt out- ICAI would permit the candidate to opt out in case of last min change of centre”

Submissions were made by Advocate Bansuri Swaraj, Senior Advocate Meenankshi Arora for the petitioner, Advocate Ramji Srinivasan for the ICAI.

Yesterday, the bench had formulated the following points for the ICAI to answer;

 1. Clarification on Positive RT PCR Test, post June 21

2. Exclusivity of Exam hall; not sharing it for other purposes like marriages

3. Examiners to have a negative report of RT PCR

4. Certification by a competent authority on unability to appear and disability to appear

5. Indicate further that the students should have an option of completing the exams which they could not complete in the midst of exam

“The issue is that this is an old syllabus exam and this will be the last opportunity for the students to appear in an old syllabus exam. The respondents have not looked into the actual problems faced by the students, for instance if a student cannot travel from his place for it being a containment zone or suffering from after effects of COVID. There may be a myriad reasons for which accommodation will have to be granted”, submitted counsel for the petitioner, Ms. Meenakshi Arora

Court acknowledging the issue of unability to appear on various grounds, yesterday remarked,

“A General policy can be adopted where the certification by a particular agency is given stating the difficulty of the candidate. RT PCR is no determination at all. RT PCR may come negative and person may still have symptoms… Identify a competent authority which could certify incapable of appearing and disabled because could not prepare due to post COVID effects… for his family or himself… Not COVID alone we have indicated COVID related problem…A CA Examinee you cannot expect him to perform to his capabilities post COVID.”

Case Title: Sathya Narayan Perumal v. Union of India & Anubha Shrivastava Sahai & Ors v. Union of India & Ors|