1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.146 OF 2002 The Bombay Chartered Accountants' ..Petitioners Society & ors V/s. The State of Maharashtra & anr. ..Respondents Mr.Ashwin Shetty a/w.Ms.Swati Agarwal i/b.M/s.Khaitan & Jaikar, Advocate, for the petitioners Ms.M.Kajale, Assistant Government Pleader, for the respondent No.1  State Mr.A.Y.Sakhare, Senior Counsel a/w.Mr.K.N.Gaikwad, Advocate, for the MCGM CORAM : P. B. MAJMUDAR R.M.SAVANT, JJ. DATE : 30TH JUNE, 2009 P.C. . This petition is filed by the Bombay Chartered Accountant's Society through its President. The prayer in the petition is that Section 2(b) of the Bombay Shops and Establishments (Amendment) Act, 1977 (Maharashtra Act No.64 of 1977)( Hereinafter referred to as said Act ) in 2 so far as it includes the establishment of a Chartered Accountant as a commercial establishment under the Bombay Shops and Establishments Act, 1948 is ultra vires Articles 14 and 19 (1)(g) of the Constitution of India. During the course of hearing, it is pointed out that in Criminal Writ Petition NO.1232 of 1995 filed by one M/s.A.F.Ferguson & Company, Chartered Accounts, a Divison Bench of this Court has held as under :- Thus, various High Courts as referred to above have considered as to whether the Office of Chartered Accountant or a Firm of Chartered Accountants is a commercial establishment or not and have concluded that the Office of Chartered Accountant or a Firm of Chartered Accountant is not a commercial establishment. These High Courts have also treated the profession of Chartered Accountants equal or similar to that of legal profession or Solicitors. High Courts have also considered these issues under the Shops & Establishments Act of the respective State prior to amendment and after the amendment of definition of commercial establishment qua the legal profession and chartered accountants. 3 In view of the Division Bench Judgment, the Chartered Accountants establishment is not to be treated as commercial establishment under the Bombay Shops and Establishments Act, 1948. So far as the aforesaid matter is concerned, since the prosecution was launched against the petitioner Company therein and against its partners, Criminal Writ Petition No.1232 of 1995 was filed. Mr.A.Y.Sakhare, the learned Senior Counsel has submitted that it is true that as per the above Judgment of this Court, the Chartered Accountants establishment now cannot be termed as a commercial establishment within the meaning of the said Act. He has further submitted that the SLP preferred against the aforesaid Judgment by the State Government is pending before the Supreme Court at the admission stage. 2. The learned counsel for the petitioners fairly submitted that in case the decision of this Court in the above matter is reversed by the 4 Supreme Court, and if it is held by the Supreme Court that establishment of the Chartered Accountants are also covered by Section 2(b) of the said Act then naturally, the ultimate decision of the Supreme Court in this behalf shall be binding on all including the petitioner's Association and the parties would have to abide by the said decision of the Supreme Court. 3. However, in view of the fact that as per the pronouncement of this Court, the Chartered Accountants establishments are not covered by the definition of commercial establishment and since the said pronouncement prevails as on date, that we are allowing the above petition. 4. In view of the above, the Writ Petition is allowed. Rule is made absolute to the aforesaid extent. No order as to costs. ( R.M.SAVANT. J.) ( P. B. MAJMUDAR, J.)