The Institute of Chartered Accountants of India (ICAI) has published a Handbook on Writs to enhance chartered accountants’ (CA) understanding of writs within the Indian legal framework.
The handbook is intended to assist these professionals in navigating legal challenges related to taxation, compliance, and corporate governance.
The handbook offers an analysis of writs as per Articles 32 and 226 of the Indian Constitution, detailing the five primary writs—Habeas Corpus, Mandamus, Prohibition, Certiorari, and Quo Warranto.
These writs serve as constitutional remedies allowing individuals and organisations to seek judicial intervention against violations of fundamental rights and administrative oversights.
Comparing writ jurisdiction across India, the UK, and the US, the handbook illustrates the expansion of writ usage by Indian courts in various domains, including environmental protection, taxation, and public interest litigation (PIL).
The evolution of writs from English law into an instrument for justice in India is also explored.
Given the crucial role CAs play in corporate governance, the handbook states how they can use writ petitions to tackle tax disputes, regulatory challenges, and financial litigations.
Proficiency in writ drafting is highlighted as a valuable skill for CAs.
The handbook discusses how writs safeguard fundamental rights, such as the right to life, property, and fair treatment by the government.
Furthermore, the handbook examines the impact of technology on writ jurisdiction, noting the emerging challenges in cybersecurity, data privacy, and digital rights as government services move online.
Recently, the ICAI’s examination department introduced the Self-Paced Module Test Portal for candidates who have completed their self-paced online modules.
This is intended to allow the candidates to learn and qualify at their own pace.
