Bombay shop & establishment act
Ranjita
(Querist) 24 December 2012
This query is : Resolved
Dear Team,
Professional like Practicing CA, CS, CWA are covered under shop & establishment or not. Is it mandatory to get the Gumasta cert under this act for Practicing Professional who are carrying activity from residence.
Pl advise.
Thanks in anticipation.
ajay sethi
(Expert) 24 December 2012
“A reading of the provisions of the Chartered Accountants Act 1949 and the Regulations would make it amply clear that a chartered accountant in practice has manifold functions and duties to be observed by him and that apart for possessing required qualifications he requires special skill, learning and experience in the discharge of his duties.
A profession is a vocation or occupation requiring special usually advanced education and skill. The work and skill involved in a profession is predominantly mental or intellectual rather than physical or manual.”
office of the partnership firm of chartered accountants not a commercial establishment as C.As. carry on profession like lawyers or a doctor and do not carry on trade business.
R.K Nanda
(Expert) 24 December 2012
no more to add.
Raj Kumar Makkad
(Expert) 31 December 2012
Professional services do not come iwthin the ambit of trade so there is no restriction of their practice from their residence.
