INDERJEET SINGH,J. - (1.) The instant writ petition has been filed by the petitioner with the following prayers:- i) the communication letter dated 13th October, 2017 (Annexure-3) sent by the respondent Institute may kindly be ordered to be quashed and set-aside. The respondents may kindly be directed to assess the copy of Paper-6 of C.A. Final Exam, May-2017 of the petitioner through the independent examiner and in case the answers of the petitioner are found to be correct as per the Suggestion Book of the Exam, the respondents may kindly be directed to award 62 marks to the petitioner in Paper-6 of C.A. Final Exam, May-2017 and she may be declared pass in the exam; ii) any other order or direction which this Hon'ble Court deems just and proper may also be passed in the facts and circumstances of the case."
(2.) Counsel for the petitioner submitted that the petitioner appeared in the Chartered Accountant's Final Examination held in the month of May, 2017. Counsel further submits that the copy of Paper-6 of C.A. Final Exam was checked properly and marks have been reduced upto the 50% by the respondents, therefore counsel prayed that her answer book may be sent of re-evaluation by an independent examiner.
(3.) Counsel for the respondent submits that there is no provision of re-evaluation of the answer books in the C.A. Regulations, 1988. Counsel further submits that there is an internal procedure for evaluation of the answer books by the examiner throughout the country. The procedure has been mentioned by the respondents in the reply which reads as under:- "The following steps are taken in preparing/finalizing the model solution for being sent to the examiners for the purpose of evaluation of answer books. In the first instance, the solution is prepared by the Moderator who finalises the question paper. The concerned faculty of Board of Studies, academic wing of the Institute also prepares, the solution, independently, soon after the examination of the specific paper is concluded. The solution prepared by the Moderator is given to the Head Examiner for his advance study, soon after the examination is concluded. The solution prepared independently by the faculty of Board of Studies is also sent to the Head Examiner and is asked to prepare the Model solution and Marking Scheme, taking into account the solution prepared by Moderator and the faculty of Board of Studies. The Model solution and marking scheme so prepared would be finalized after arriving at a consensus between the Head Examiner and the concerned faculty of Board of Studies. The model solution so finalized along with the marking scheme are sent to the examiners for the purpose of evaluation. Alternate solutions that might emerge during the process of evaluation put forth by any examiner/Head Examiner/Associate Head Examiner during review of sample answer books in the paper are also given due weightage and if need be, supplementary instructions to that effect are circulated. Detailed Instructions to examiners and Model solution along with marking scheme are sent to examiners. They are required to evaluate a sample of 20 answer books and send them to the Head Examiner/Associate Head Examiners appointed for his review. The Head Examiner/Associate Head Examiner checks whether the evaluation done by the examiner is in accordance with the Model solution and Marking scheme, instructions given and gives appropriate guidance to examiners. The examiners are required to keep in view the guidance given by the Head Examiner/Associate Head Examiner on the basis of samples answer books evaluated by the said examiner while carrying out the evaluation of the main lot of answer books assigned to him. After receipt of the evaluated answer books from the examiners, a sample of answer books is drawn from the lot evaluated by each examiner and reviewed by the Head Examiners at the Exam Department at NOIDA to see whether the evaluation has been carried out properly and to ensure that the examinees are put to any hardship on account of subjectivity of evaluation. Deviations, if any, i.e. +/- 7 on either side beyond prescribed limits, are dealt with suitably, including rejection of initial evaluation of the entire lot of answer books evaluated by such examiners. The Head Examiners also submit a report to the Examination Committee about the quality of the question paper, question wise performance of the candidates, evaluation by each examiner etc. Based on their report, Exam Committee takes a view under Regulation 39(2) of the CA Regulations, as per the well-established criteria, which are as under: i) Report of the respective Head Examiner (paper wise) on the performance of the candidates as well as of the examiners on the evaluation carried out by them and views emerging during discussion on such report by the Committee. ii) Comments of the Faculty, Board of Studies, academic wing of the Institute covering inter alia-the following aspects: a) Whether the question paper covered the syllabus and if any, question or part thereof, was out of syllabus b) Whether there was any ambiguity in the language or any printing mistake in any question affecting the performance of the candidates c) Whether the question paper could be answered in the prescribed time d) Whether the questions were of the expected level of knowledge for a particular level of examination. iii) Representations received from the candidates, members and public on the question paper. It may be added that the system of evaluation of answer books by ICAI is a time tested and robust process, with checks and balances as fool proof as possible evolved over the last 6 decades, to ensure justice to the examinees.";