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2015 (9) TMI 1251 - BOMBAY HIGH COURT

2015 (9) TMI 1251 - BOMBAY HIGH COURT - 2015 (322) E.L.T. 620 (Bom.) - 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. .....

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y is conducted, a copy of the report of the disciplinary committee is required 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 i .....

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rim relief as sought is granted, it would be forestalling the enquiry proceedings against the 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 .....

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ural irregularities in as much as the same is not permissible under Regulation 16 of the Chartered 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 Respon .....

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reads thus : 16. Report of the Disciplinary Committee [Applicable to a complaint or information 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 sha .....

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and the further report, if any, and the representation in writing of the Respondent, if any, 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 writt .....

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ceded that the said error would be rectified and the Petitioner will be given copies of the 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 co .....

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