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COUNCIL OF THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA Versus SHRI GYAN PRAKASH AGARWAL & ANR.

2015 (6) TMI 464 - DELHI HIGH COURT

Charges of inflated expenses claimed during the course of audit - disciplinary action CA - Held that:- It is clear that two of the three charges against the respondent No.1 were indeed baseless, exaggerated. The same lends credence to the plea of the respondent No.1, of the complaint against him being revengeful. Similarly, there is no finding of the Disciplinary Committee on the plea of the respondent No.1 of his having infact incurred expenditure on travel more than even the first AC fare. The .....

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er to Council to consider the recommendation in the light of the report of the Disciplinary Committee and the representation of the respondent no.1 thereagainst. We choose the former simply for the reason that the matter has already been pending for the last more than ten years and we feel that it need not be prolonged any further. - The requisite reprimand be issued in accordance with law. - CHAT.A.REF. No.1/2014 & CM No.3363/2014 - Dated:- 30-4-2015 - MR. RAJIV SAHAI ENDLAW, J. Mr. Rakesh Agar .....

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in pursuance to the complaint dated 6th February, 2002 of the Office of the Comptroller & Auditor General of India (CAG), the petitioner Institute has made this Reference under Section 21(5) of the Act, forwarding the case to this Court with its recommendation of removal of name of the respondent no.1 from the Register of Members for a period of one month. 2. Notice of this petition was issued. The respondent no.1 is reported to be served with a dasti notice on 1st September, 2014; however .....

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case of the CAG that the respondent no.1 had claimed inflated amount(s) towards expenses incurred in performance of his duty during the course of audit of CCI for the year 2000-2001. 4. The Council of the petitioner Institute having formed a prima facie opinion that the said letter of the CAG disclosed professional and/or other misconduct on the part of the respondent No.1, in the meeting held on 28th and 29th August, 2008, referred the matter to the Disciplinary Committee for enquiry. 5. It was .....

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of Travelling Expenses, Daily Allowances and Reimbursement of out of pocket expenses without providing any documentary evidence; (ii) that there was no element of misconduct on the part of the respondent no.1 with respect to the second charge of claiming ₹ 15,000/- towards Consultancy Charges paid to one Dr. Kamal Gupta, without prior consent of CCI; and, (iii) as far as the third charge relating to claim by the respondent no.1 of AC first class rail fare for travel, while actually travell .....

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laiming that there was no intention to deceive CCI and he had in fact incurred expenses more than that claimed. 8. The report of the Disciplinary Committee and the representation of the respondent no.1 were considered in the meeting of the Council of the petitioner Institute held on 18th & 19th June, 2012 when the recommendation for removal of the name of the respondent no.1 from the Register of Members for one month was made. 9. We have perused the records and are satisfied of the proceedin .....

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a period of one month, without giving any reason whatsoever. The Council of the petitioner Institute did not consider that even the Disciplinary Committee whose report was accepted by the Council had reported that though the respondent no.1 was entitled to first AC fare but had travelled in second AC owing to non-availability of seat in first AC and the first AC fare was claimed due to "casualness" and was unintentional but the misconduct on the part of the respondent no.1 was in justi .....

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Institute in which the recommendation for removal of name of respondent No.1 from Register of members for one month does not give us any inkling as to why the lesser punishments of reprimand or removal of name for say one day or one week, were not deemed appropriate. 10. We also find that neither the Disciplinary Committee nor the Council went into the question of the complaint being revengeful. The Council, while making the recommendation also did not consider that the CAG/CCI had complained a .....

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