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CA. A. Siddharth Versus The Institute of Chartered Accountants of India and another

2015 (9) TMI 1251 - BOMBAY HIGH COURT

Disciplinary proceedings against the chartered accountant (CA) - non-supply of the written submissions by Respondent No.2 to the Petitioner / CA - principles of natural justice - Held that:- Non-supply of the written submissions by Respondent No.2 to the Petitioner would result in using the material, of which the Petitioner had no opportunity to meet. The same would not be permissible as per the principles of natural justice. However, in order to meet the principles of natural justice, learned c .....

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ed to be furnished to such a candidate and he is entitled to be given an opportunity of making a representation in writing to the council. - No doubt that clause (2) of Regulation 16 only refers to the Respondent that is the person against whom an enquiry is being conducted for giving a copy of the report of the disciplinary committee so that he has an opportunity of making a representation. However, by now it is settled principle of law that every order which has an adverse effect has to be .....

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he Petitioner. In that view of the matter, we are not inclined to grant interim relief as prayed for. However, we make it clear that the further enquiry shall be subject to the result of the Petition. - Writ Petition No.1442 Of 2013 - Dated:- 27-3-2015 - B.R. Gavai & A.S. Gadkari, JJ. For the Petitioner : Mr. Navroz Seervai, Senior Advocate with Mr. Manik Joshi, Ms. Nimisha Rao and Ms. Pragya Khaitan i/b M/s. Crawford Bayley & Co. For the Respondent : Mr. Kapil Moye with Ms. Gaurangi Puj .....

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artered Accountants Regulations 1988. He further submits that no reasons are given as to why Respondent No.1 finds reconsideration necessary. He further submits that copies of written submissions of Respondent No.2 were not supplied to the Petitioner and as such, the same has caused great prejudice to the Petitioner. He further submitted that permitting Respondent No.2 to file the submissions before Respondent No.1 was itself not permissible in law. 4. At this stage, we must point out that Mr. M .....

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tion pending before the Council or any inquiry initiated by the Disciplinary Committee or any reference or appeal made to a High Court prior to 17.11.2006] (1) The Disciplinary Committee shall submit its report to the Council. (2) Where the e finding of the Disciplinary Committee is that the Respondent is guilty of professional and or other misconduct, a copy of the report of the Disciplinary Committee shall be furnished to the Respondent and he shall be given the opportunity of making a represe .....

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y, record its findings : PROVIDED that if the report of the Disciplinary Committee is that the Respondent is not guilty of any professional or other misconduct, the Council shall not record its findings contrary to the report of the Disciplinary Committee. (5) The finding of the Council shall be communicated to the Complainant and the Respondent. 6. At the outset we may observe that non-supply of the written submissions by Respondent No.2 to the Petitioner would have vitiated the proceedings on .....

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said statement so that he can meet the contentions raised therein. 7. The main thrust appears to be permitting Respondent No.2 to file submissions in the proceedings under Regulation 16 of the Chartered Accountants Regulations, 1988. 8. As per Regulation 16 the disciplinary committee is required to submit its report to the council. As per clause (2) of the Regulation where a finding of the disciplinary committee is against a person against whom the enquiry is conducted, a copy of the report of .....

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