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1986 (10) TMI 37 - SC - Income Tax
Whether the Council is obliged to give reasons for its finding that a member is guilty of misconduc?
Held that:- It seems to us that it is bound to do so. In fairness and justice, the member is entitled -to know why he has been found guilty. The case can be so serious that it can attract the harsh penalties provided by the Act. Moreover, the member has been given a right of appeal to the High Court under section 22A of the Act. To exercise his right of appeal effectively, he must know the basis on which the Council has found him guilty. We have already pointed out that a finding by the Council is the first determinative finding on the guilt of the member. It is a finding by a Tribunal of first instance. The conclusion of the Disciplinary Committee does not enjoy the status of a "finding ". Moreover, the reasons contained in the report by the Disciplinary Committee for its conclusion may or may not constitute the basis of the finding rendered by the Council. The Council must, therefore, state the reasons for its finding.
The appeals fail and are dismissed.