Whether Chartered Accoutants or Chartered accountant firms are service providers

under  Consumer Protection Act 2019

Important parameters for reaching to a conclusion on the issue   

1.      What is the law made by the parliament on this specific issue meaning thereby the provision and word ‘service’ defined under the Act

2.      Interpretation made by the various courts as and when question came before the courts to define some particular service under the given facts and circumstances

3.      How the purpose and objective of the Consumer Protection Act supports in deriving the conclusion

1)

“Services’ defined under the Act ;

 “service” means service of any description which is made available to potential users and includes, but not limited to, the provision of facilities in connection with banking, financing, insurance, transport, processing, supply of electrical or other energy, board or lodging or both, housing construction, entertainment, amusement or the purveying of news or other information, but does not include the rendering of any service free of charge or under a contract of personal service.”

 

‘Any description’ indicate all type of services

‘But not limited to’ indicate services specified in this clause are not the only services ,it may have many more services like this

‘Does not include the rendering of any service free of charge ‘ indicate fee or consideration or charges or cost paid is necessary for considering ‘Services’ under this act

Hence to conclude CA or CA Firm when charges fee for its special advise or expert opinion or services related to its/his  profession ,it is considered rendering services under the Consume Protection Act   

 

2)   Interpretation by the Courts

 

a)      Jacob Mathew V State Of Punjab  Sc 2005,three judges bench

 “Every professional including advocates, charted accountants, Doctors etc who provides professional service. by receiving payment is a service provider under Consumer Protection Act”

 

b)     Lucknow Development Authority v M K Gupta (1994) 1 SCC 243 SC held that statutory authorities are amenable to jurisdiction of consumer courts if there is deficiency in services.

“If the statutory authority, other than the core sovereign duties, is providing service, which is encompassed under the Act, then, unless any Statute exempts, or provides for immunity, for deficiency in service, or specifically provides for an alternative forum, the Consumer Forums would continue to have the jurisdiction to deal with the same.”

By Dr Prem Lata

 

 

 

 

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