- In its hearing the Delhi High Court questioned whether there is any rule that says exams cannot be held during Lok Sabha Elections.
The Delhi High Court on Monday refused a petition seeking to reschedule the CA intermediate and final exams in the wake of the impending Lok Sabha elections, citing no rule prevents holding examinations during polls.
In its hearing, the court observed that the mere fact that candidates may face hardship in undertaking the exam cannot be grounds for the court to derail the exam which is to be taken by approximately 4.26,000 aspirants.
“This court is surprised that such a request has been made,” said the Bench during the hearing.
It may be mentioned here that the petitioners had highlighted transportation and other issues that may arise due to the upcoming General Elections. They also said that the use of loudspeakers during campaigning may affect the performance of the candidates.
To this, the Bench said that those candidates who have issues appearing for the exams may refrain from taking it.
Notably, the ICAI had previously changed the dates for the CA Inter and Final examinations owing to the Lok Sabha Elections. The CA Inter Group I exams are scheduled for May 3, 5, and 9, 2024, whereas Group II exams will take place on May 11, 15 and 17, 2024.
Likewise, CA Final Group I exams will be conducted place on May 2, 4, and 8, 2024, while the Group II exam will be held on May 10, 14, and 16, 2024.
The International Taxation -Assessment Test will be held on May 14 and 16, 2024.
