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2018 (12) TMI 794 - HC - Indian LawsExemption sought in Paper 18 of Group IV of the final CMA Examination - appellant has not been able to prove that he had sought any exemption in Paper 18 for the June, 2014 as contended by him at the time of admission of this appeal - Held that:- The form shown to us at Page 364 is an Online Form and as rightly contended by the learned counsel for the respondent, no pen or pencil could have been used and therefore, the figure 18 appearing in the said document is of no help to the appellant. We do not want to concern ourselves with the issue as to how the said figure is appearing in the hard copy filed in the petition. Moreover, a reading of the writ petition also shows that there is no averment whatsoever that any such exemption was sought prior to the Examination through an Online Form - this Court rejects the contention of the appellant that any exemption in Paper 18 was sought by the appellant. Having not acted with due diligence, appellant cannot be given the benefit of the exemption and can neither be permitted to appear in the Examination of the final court at this stage. In any case, even assuming that he had applied for exemption, he was not entitled having exhausted three attempts under Regulations of 2012 - appeal dismissed.
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