India has become independent but a CA student wanting a transfer has not.
As per the existing rulea and provisions, the transfer is possible only by 3 ways-
1. By mutual consent
2. By the death of the principal
3. By article asst opting for industrial training (not applicable for 1st, 2nd yr articles)
But, there is no remedy prescribed for a situation, wherin a student who is undergoing practical training with a member/firm doesn't wish to continue there and the principal is refusing to transfer.
So, my friend, if your CA is not giving you the signature on form 109, then the course of action which you can take is nowhere mentioned in the Act or any other set of rules.
There is no mention of the course of action you can take. Nor can you register elsewhere as you cannot have 2 registrations at a time.
I went through the same problem. When i had approached the ICAI, they behaved like dogs and b*tches. They have no rememdy for such a situtation and there is no course of action prescribed.
The Fact- no remedy has been prescribed for a situation wherin the student is not interested in working with the principal and the principal has refused to sign form 109.
The implication of this fact is, the student has to work with that principal even if he is not interested, or even if he is gettin a better opportunity elsewhere.....
I believe this a challenege to our democractic rights and the ICAI's rules and act is indirectly challenging the democracy of the students as the citizens of this country.
If you all can come togethar and are willing to do something about it, then I think something can be done about it.