TMI Blog2003 (11) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax paid in copies of challans that are retained by the assessee and sent to the Department alongwith the return. The returns also, in many cases, were verified by him. The address given in the returns was his own so that the refund vouchers could reach him and he had, in fact, encashed these vouchers by opening bank accounts in the names of the assessees. He is said to have admitted having committed this forgery etc. thereby defrauding the exchequer to the tune of ₹ 15 lakhs. As per FIR filed by the Income-tax Officer, the Respondent was arrested and was remanded first to police custody till 6th May, 1993 and thereafter to judicial custody till 20th May, 1993. 1.2 The charges, if proved, would render the Respondent guilty of other misconduct under section 21, read with section 22 of the Chartered Accountants Act, 1949; 3. As per the provisions of the Act and the Regulations framed thereunder, the petitioner forwarded on 16-12-1993, a copy of the complaint inviting the respondent to file his written statement. No written statement was submitted by the respondent despite protracted correspondence between the petitioner and the respondent and ultimately the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il considered the aforesaid letter dated 18-10-2002 and after noting the fact that on identical ground adjournment had already been granted earlier and in absence of supporting medical reports as well as in view of the fact that the complainant had intimated their appearance along with their counsel, the petitioner-Council did not think it fit to grant the adjournment as prayed for. In fact on 19-10-2002, the complainant representated by one Mr. Yogendra Dube, Assistant Commissioner of Income-tax along with authorized representative Shri Umedsing Bhati, Chartered Accountant, appeared before the petitioner- council and made oral submissions. The petitioner-Council, after considering the entire record, the report of the Disciplinary Committee and written submissions dated 4-9-2002, 10-10-2002, 11-10-2002 and letter dated 18-10-2002 of the respondent, decided to accept the report of the Disciplinary Committee. The petitioner-council held that the conduct of the respondent was most unethical and unprofessional and it was decided to recommend the severest of the severe punishment to the respondent, viz., removal of the name of the petitioner permanently from the Register of Members. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Committee underwent a change but the said request had also been rejected by the Disciplinary Committee without any valid reason. That the findings and conclusions of the Disciplinary Committee as accepted by the Council were totally erroneous and against the legal position. That the Disciplinary Committee ought to have accepted the request for keeping the disciplinary proceedings in abeyance till finalization of pending criminal case against the respondent, as otherwise the same would cause prejudice to the case of the respondent. That the report of the Disciplinary Committee be quashed and set aside; in the alternative, the report be quashed and set aside and the proceedings be restored to the Disciplinary Committee. Finally, an alternative prayer was made that if at all the respondent was found to be guilty, the High Court should not accept the recommendation of permanent removal of the respondent s name from the register of members and the respondent be visited with minimum punishment as provided under section 21(6)(b) or section 21(6)( c) of the Act by taking a sympathetic and liberal view. In support of the last alternative prayer it was submitted that the revenue had not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce without any basis. The attention of the Court was invited to the finding in paragraph 30 of the report of the Disciplinary Committee wherein the Disciplinary Committee had taken note of the fact that the respondent had made a request that all departmental employees who were in service at that point of time be called as witnesses. It was submitted that the Disciplinary Committee had specifically dealt with the said request of the respondent. In relation to the contention regarding holding of de novo inquiry as provided by Regulation 15(5) of the Regulations it was submitted that any party to the inquiry may make such demand and thereafter it was for the Disciplinary Committee to decide whether such a de novo inquiry was required or not, was justified or not, or was warranted or not, on the facts and circumstances of each case. In this connection, attention was invited to the fact that at the first meeting of the Disciplinary Committee on 29-4-1999, as could be seen from the minutes recorded, no substantial progress had been made in the proceedings and the Disciplinary Committee had only directed the parties to submit further details. Thereafter, from the said date viz. 29-4-199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent or at his behest and his conduct is unbecoming of a professional within the meaning of the term other misconduct under section 21, read with section 22 of the Act. 13. A brief resume of the relevant provisions of the Act and the Regulations framed thereunder. 13.1 The Chartered Accountants Act, 1949 (the Act) has been brought on Statute Book with the object of developing and establishing a system in which the Accountants will, in autonomous association of themselves, largely assume responsibilities involved in the discharge of their public duties by securing maintenance of the requisite standards of professional qualifications, discipline and conduct. That the control of the Central Government shall be confined to a very few specified matters. Preamble of the Act makes it clear that it is expedient to make provision for the regulation of profession of Chartered Accountants. Section 2(1)(e) of the Act defines Institute to mean the Institute of Chartered Accountants of India constituted under the Act. Section 3 provides for incorporation of the Institute and takes within its fold all persons whose names are entered in the Register under the provisions of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be dismissed. Sub- section (3) of section 17 of the Act lays down that upon receipt of the report of the Disciplinary Committee if the Council finds the member guilty of any professional or other misconduct, it shall record the finding accordingly and shall proceed in the manner laid down in the succeeding sub-sections. Sub-section (4) of section 21 of the Act specifies that where the Council finds a member guilty of professional misconduct specified in First Schedule, the Council shall afford an opportunity of hearing to the Member before an order is passed against such member and the orders that may be passed shall be any one of the following :- (a)reprimand the member; (b)remove the name of the member from the Register for such period not exceeding five years, as the Council thinks fit. 13.3 It is further provided by way of Proviso thereunder that where the Council thinks it fit that the case is one in which the name of the member ought to be removed from the Register either permanently or for a period exceeding five years, no order under clause (a) or clause (b) referred above shall be made, but the case shall be forwarded with the recommendation of the Council to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (p. 73) 15. Section 30 of the Act grants power to the Council to make regulations which shall be published by Notification in the Gazette of India, and section 30B of the Act provides that every regulation made under the Act shall be laid before each House of Parliament. Thus, Chartered Accountants Regulations, 1988 have been duly framed by virtue of the aforesaid power and have the force of a statute. 16. The Chartered Accountants Regulations, 1988 (the Regulations) provide for various procedural requirements in relation to Members, Examinations, Article Clerks and Audit Clerks, etc. Regulation 12 which falls in Chapter II (dealing with Members) pertains to complaints and enquiries relating to misconduct of members. Regulation 12(1) provides that a complaint against a member under section 21 of the Act shall be investigated and all other inquiries relating to the misconduct alleged shall be held by the Disciplinary Committee. Sub-regulations (2) and (3) provide for the modality and the form in which the complaint shall be made, while sub-regulation (4) provides for payment of the requisite fees accompanying the complaint. In case of failure to comply with the requirements ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such manner as it considers just and expedient. At the same time sub-regulation (5) of Regulation 15 stipulates that where during the course of an enquiry there occurs a change in the membership of the Disciplinary Committee for any reason whatsoever, any party to the enquiry may demand that the enquiry be held de novo and upon such demand being made, the Disciplinary Committee may for sufficient cause and for reasons to be recorded in writing order that the enquiry shall be held de novo . 18. Regulation 16 provides for the Report of the Disciplinary Committee which is to be submitted to the Council. In a case where the Disciplinary Committee finds the delinquent member guilty of the misconduct alleged against him a copy of the report of the Disciplinary Committee shall be furnished to such member and he shall be given an opportunity of making representation in writing to the Council. The Council is empowered to order a further inquiry if it finds it necessary after taking into consideration the report of the Disciplinary Committee and the representation in writing of the delinquent member and upon such further inquiry by Disciplinary Committee a further report shall be subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Chartered Accountant is looked upon by the society, with special reference to the corporate world, as being competent to discharge various statutory duties and responsibilities as a qualified professional. 21. Similarly under the Income-tax Act, 1961 section 288 stipulates as to who can appear as authorized representative of an assessee under the said Act. Section 288(2)(iv) states that an accountant can be an authorized representative. The Explanation below the said sub-section specifies that in this section, namely section 288 of the said Act, Accountant means a Chartered Accountant within the meaning of the Act. The Income-tax Act stipulates compulsory audit of accounts in relation to various categories of assessees for different purposes. Section 12A of the said Act stipulates that the accounts have to be audited by a Chartered Accountant in case of a trust or institution seeking registration. Similarly section 44AB of the said Act provides for audit of accounts of certain persons carrying on business or profession. There are various provisions permitting deductions in respect of certain incomes under Chapter VI-A of the said Act wherein it is necessary to obtain a separ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ablishment of guilt or otherwise of the respondent it is necessary to deal with one of the basic contentions as regards violation of principles of natural justice. The law in relation to granting of reasonable opportunity and the principles of natural justice is by now well settled and the Apex Court has to say as under on the said subject. 24. In the case of Sohan Lal Gupta v. Smt. Asha Devi Gupta [2003] 7 SCC 492, the Apex Court has succinctly reiterated and enunciated the law relating to grant of reasonable opportunity of hearing and its scope, extent, and nature, and principles of natural justice in the following terms: Reasonable Opportunity. 20. There cannot be any dispute with regard to the proposition of law that the parties would be entitled to a reasonable opportunity of putting their case - Montrose Canned Foods Ltd. v. Eric Wells (Merchants) Ltd. [1965] 1 Lloyd s Report 597. A reasonable opportunity would mean that a party must be given an opportunity to explain his arguments before the Tribunal and to adduce evidence in support of his case. . . . 21. What would constitute a reasonable opportunity of putting case as also qualification of the right has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both parties to put forward their arguments and evidence. 23. For constituting a reasonable opportunity, the following conditions are required to be observed : 1.Each party must have notice that the hearing is to take place. 2.Each party must have a reasonable opportunity to be present at the hearing, together with his advisers and witnesses. 3.Each party must have the opportunity to be present throughout the hearing. 4.Each party must have reasonable opportunity to present evidence and argument in support of his own case. 5.Each party must have a reasonable opportunity to test his opponent s case by cross-examining his witnesses, presenting rebutting evidence and addressing oral argument. 6.The hearing must, unless the contrary is expressly agreed, be the occasion on which the parties present the whole of their evidence and argument. Principles of Natural Justice 29. The principles of natural justice, it is trite, cannot be put in a strait-jacket formula. In a given case the party should not only be required to show that he did not have a proper notice resulting in violation of principles of natural justice but also to show that he was seriously prejud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mere violation of natural justice but de facto prejudice (other than non-issue of notice) had to be proved. It was observed, quoting Wade s Administrative Law (5th Edn., pp. 472-75), as follows : (SCC p. 58 para 31) It is not possible to lay down rigid rules as to when the principles of natural justice are to apply, nor as to their scope and extent. . . . There must also have been some real prejudice to the complainant; there is no such thing as a merely technical infringement of natural justice. The requirements of natural justice must depend on the facts and circumstances of the case, the nature of the inquiry, the rules under which the Tribunal is acting, the subject-matter to be dealt with, and so forth. Since then, this Court has consistently applied the principle of prejudice in several cases. The above ruling and various other rulings taking the same view have been exhaustively referred to in State Bank of Patiala v. S.K. Sharma [1996] 3 SCC 364. In that case, the principle of prejudice has been further elaborated. The same principle has been reiterated again in Rajendra Singh v. State of M.P. [1996] 5 SCC 460. [Emphasis supplied] 34. In U.P. Awas Evam Vikas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s would entertain a writ application only on the ground that violation of principles of natural justice has been alleged. The Apex Court, in State Bank of Patiala v. S.K. Sharma [1996] 3 SCC 364 has clearly held that a person complaining about the violation of the principles of natural justice must show causation of a prejudice against him by reason of such violation. The Apex Court has held that the principles of natural justice, may be said to have been violated which require an intervention when no hearing, no opportunity or no notice has been given. Reference in this connection may also be made to Managing Director, ECIL v. B. Karunarkar AIR 1994 SC 1074. The question as to the effect of non-grant of enough opportunity to the learned counsel for the appellant by the Commission to meet the allegations made in the supplementary affidavit requires investigation. As to what extent the appellant has suffered prejudice would be a question which would fall for a decision of a High Court. Where such a disputed question arises, in the considered opinion of this Court, a writ application will not be entertained only because violation of natural justice has been alleged and more so, in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt was received a reminder was sent on 31-3-1994 calling for written statement latest by 20-4-1994. On 20-4-1994 the respondent wrote to the Institute that letter dated 16-12-1993 had not been received and the same may be sent to the respondent. On 6-5-1994 the respondent was sent a copy of the earlier letter dated 16-12-1993 with Annexures and the respondent was requested to send written statement before 31-5-1994. On 28-5-1994 the respondent sought adjournment till 31-8-1994. The same was granted vide letter dated 25-7-1994. Again on 26-8-1994 the respondent sought time till 28-2-1995 and the same was granted till 10‑3‑1995 and the respondent was informed that no further extension of time shall be granted. However, once again on 5-3-1995 the respondent sought further time and also stated that some of the papers furnished to the respondent were illegible copies and hence it was not possible to file written statement by 10-3-1995. On 23-5-1995 the respondent was sent one more set of annexures along with typed copies of alleged illegible documents. On 9-6-1995 the respondent repeated his objections expressing his inability to file written statement. Thereafter, correspon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the submission made by the appellant that he could not be proceeded ex parte. It is evident from that perusal of the record that there are four acknowledgements on the record which show that the appellant had been duly served four times and in spite of the notices having been served on the appellant he did not choose to appear before the Disciplinary Committee at any point of time. The Disciplinary Committee had no other option but to hear the matter. . . . (p. 311) 29. In the case of Sohan Lal Gupta (supra), the Supreme Court states : . . . Even otherwise, a party has no absolute right to insist on his convenience being consulted in every respect. The matter is within the discretion of the arbitrator and the Court will intervene only in the event of positive abuse. (See Montrose Canned Food Ltd. [1965] 1 Lloyd s Rep. 597). If a party, after being given proper notice, chooses not to appear, then the proceedings may properly continue in his absence. (See British Oil and Cake Mills Ltd. v. Horace Battin Co. Ltd. [1922] 13 LIL Rep. 443). ****** . . . Each party complaining violation of natural justice will have to prove the misconduct of the Arbitration Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consists of its binding character. Thus, an admission is of evidentiary value only to the extent that its maker has personal knowledge of the matters admitted to. It is immaterial as to whom or before whom the admission is made, but it will operate as a foundation of the rights of the parties once making of admission is established. The effect of admission is that it constitutes a substantive piece of evidence in the case and, for that reason, can be relied upon for proving the truth of the facts incorporated in an admission. Once it is found that admission is clear, certain and definite and not ambiguous, vague or confused, it will have the value and effect of shifting of the onus of proving to the contrary on the party making admission, with the result that it casts an imperative duty on such party to explain the admission. In the absence of a satisfactory explanation it is presumed to be true. In other words, an admission, if clearly and unequivocally made, is the best evidence against the party making it and, though not conclusive, shifts the onus on to the maker as it must necessarily be presumed to be true and until the presumption is rebutted the fact admitted must be taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has further deposed that in case of one Mrs. Kokilaben Shah, challan showed the amount of self-assessment tax at ₹ 11,011 while the bank scroll reflected a sum of ₹ 11 as paid by the said lady. That refund order had been issued to the said assessee, on the basis of payment of ₹ 11,011, which had duly been credited in A/c. No. 1249 which was in the name of the said lady. That the Account opening form for this S/B Account showed the address of the Account Holder as No. 307, Mahakant, Ashram Road, Ahmedabad which is the address of the office of the respondent. The amount of refund which was issued and credited to the said Bank Account was immediately transferred to the Bank Account of M.R. Shah Co. That on similar facts refund in the name of Mr. Kishor Jagatiyani, Amrutlal S. Vyas and Kisan C. Sitlani (HUF) were found to be credited and identically transferred. That in all cases the Bank Accounts had been opened by the respondent, introduced by the respondent and/or his family members and as the bank records reflected the said accounts were also operated by the respondent. That in all the bank accounts the address of the account holder was shown to be either the of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .Y. 1990-91/1991-92, refund order/s have been issued already on the basis of fake advance tax, challans attached with the returns and same have been encashed. You are, therefore, kindly requested to issue fresh challans for the amounts payable including interest till this date immediately so that same can be paid at once so as to prevent any further loss of revenue. The relevant details are under preparations and we will submit the same to you. 3.Your Honour may also direct the Branch Manager, Sahyog Bank, Madalpur Branch, Ahmedabad that said challan be paid out of S.B. A/c. 1408 held in the name of M.R. Shah as learned ITO, Ward 8(8), Ahmedabad has already passed prohibitory order under section 226(3) at our request vide order dated 21-4-1993 for the purpose of payment of such amounts wherein refund orders have been encashed as stated above. We will be glad to submit any further information for any year at our own or as may be demanded by your Honour s. 4.We once again request you to take sympathetic and liberal view and to expedite the matter. We assure our best co-operation at all the times. 5.We will appreciate if the penal actions are being dropped altogether and/or a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ani, (3) Kisan C. Sitlani (HUF) and (4) Kokilaben H. Shah to whom summons had been issued requiring their presence on 20-4-1993. A specific question, being question No. 2 was put to him as to in what capacity and in what connection the respondent was appearing and making statement on solemn affirmation. The respondent replied : as authorized representative on behalf of the above persons . It was further deposed that the authority from the four assessees shall be submitted subsequently but he was authorized to make statements on behalf of the four assessees. The respondent was further questioned as to whether the details, such as Bank Passbook, details of payment etc. as referred to in the summons issued to all the four assessees on 16-4-1993 had been brought and the answer was that no details as mentioned in the summons had been brought. Thereupon the respondent was questioned as to why the said details had not been brought and the answer of the respondent was: since the tax payments for assessment years 1990-91 to 1992-93 are not genuine, the question of bringing the details called for does not arise at all. For assessment year 1989-90 returns of above assessees are not filed . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This becomes amply clear when one takes into consideration the fact that the respondent had appeared in response to summons issued to four different assessees. It was not as if the respondent had been issued any summons to appear and depose before the authorities. This factor significantly points to the unequivocal direction of volition of the respondent in tendering the statement. 40. Thereafter, another statement on oath was recorded on 22-4-1993 by the Income-tax Officer, Ward 8(8). One more statement came to be recorded on 23/24-4-1993 under section 132(4) of the Income-tax Act. In the said statement, the respondent has once again described the modus operandi adopted by him. Vide question No. 12 of the statement dated 23-4-1993 the respondent was asked to state the details in relation to page No. 89 of Annexure A which was one of the seized documents during the course of search and seizure carried out at the residence of the respondent. He replied: Page 89 of Annexure A brief of my meeting with Ashok D. Shah, who is a Criminal Advocate on 19-4-1993, where I had gone to him to discuss regarding fraud case of refund order. I wanted to take his advice that I have done this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and in fact refunded the amount with interest. 43. It is not necessary to refer to the various statements/charts giving details and the gross receipts by way of income-tax refunds credited during various assessment years in different Bank Accounts, transferred therefrom to the Bank Account of the respondent and/or his family members and utilisation of such funds. There are also statements/charts available on record showing the names of different persons in whose names various Bank Accounts were opened and operated by the respondent. In brief : there are sufficient details to link the respondent with the fraud complained of. Once there is admission of the respondent in the form of identically worded letters dated 21-4-1993 supplying the list of cases in different wards wherein refunds have been fraudulently obtained, the contention that the complainant has led evidence in only four cases out of 168 does not merit acceptance. Even otherwise : it is the conduct of the respondent that is under scrutiny. If it amounts to misconduct - in one case or more - the number of cases becomes irrelevant. A proved misconduct remains so and there cannot be any mitigating circumstance on this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as in fact been tendered on 8-11-1995. In the letter dated 31-7-1995, the respondent states that the affidavit has been filed during the course of the assessment proceeding in the case of the respondent vide letter dated 2-3-1995. 46. Without entering into the disputed arena as to whether the letter of retraction dated 8-6-1993 had been filed or not and the belated filing of affidavit dated 1-3-1995, it becomes necessary to take note of the fact that both the retractions, by way of letter and affidavit, have come about after nearly a month and half from the date of the first statement dated 21-4-1993. Both in the letter dated 8-6-1993 and the affidavit dated 1‑3‑1995 it is stated by the respondent that he was induced to give various statements recorded on 21-4-1993, 22-4-1993, 23-4-1993, 24-4-1993 and that too with coercion and heavy pressure/undue influence/inducement or threatening words. During the course of proceedings before the Disciplinary Committee, the officers who had recorded statements of the respondent on different dates were examined on oath, the respondent was permitted to cross-examine the said officers and the categorical statement made by the said o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ritten without being aware of the correct position in law or without understanding the import of the said communication. In fact, the respondent, being as qualified as he is, cannot even take that plea. 47. The respondent has placed strong reliance on the decision of Supreme Court of India in the case of K.T.M.S. Mohammed v. Union of India [1992] 197 ITR 1961 in support of the submission that in case of retraction of statement reliance cannot be placed on such statement for the purpose of holding a person guilty for the misconduct he is charged with. It is necessary to appreciate the backdrop in which the controversy arose before the Apex Court. The appeal came to be filed in the Supreme Court against the order made by the High Court in Criminal Revision dismissing the revision and confirming the judgment of the lower Appellate Court and the trial court convicting and sentencing the appellants under the provisions of the Indian Penal Code and the Income-tax Act. It appears that the Enforcement Directorate, Madras raided on 19-10-1966 the premises of the appellants and recorded certain statements of the appellants. However, on 20-10-1976 both the appellants sent their retractions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Customs Act, etc., the detaining authority should consider the subsequent retraction and record its opinion before accepting the inculpatory statement lest the order be vitiated. . . . (p. 213) 48. Therefore, this case does not assist the respondent in any manner. In fact, the legal position is reiterated when it is stated that it is only for the maker of the statement who alleges inducement, threat or promise, etc., to establish that such improper means have been adopted. Only caveat stipulated is that the Court or authority is required to apply its mind to the retraction, if any, and reject the same in writing if it is found that retraction does not dislodge the earlier admission. 49. Apart from the aforesaid, there is one more aspect of the matter. There is no explanation forthcoming as to why the letter dated 8-6-1993 retracting statement made in April, 1993 was not filed at any earlier point of time. Similarly, the affidavit dated 1-3-1995 also comes on record at a very belated stage. There is no explanation for the delay. A retraction, so as to dislodge the admission made, should come about at the earliest point of time. It goes without saying that a retraction m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trary to honesty, or opposed to good morals, or is unethical, it may be safely held that it involves moral turpitude. A wilful and callous disregard for the interests of the client may, in a proper case, be characterised as conduct unbefitting an Advocate. Any conduct which makes a person unworthy to belong to the noble fraternity of lawyers or makes an advocate unfit to be entrusted with the responsible task of looking after the interests of the litigant, must be regarded as conduct involving moral turpitude. The Advocate-on-Record like the other members of the Bar are Officers of the Court and the purity of the administration of justice depends as much on the integrity of the Judges as on the honesty of the Bar. That is why dealing with the question as to whether an Advocate has rendered himself unfit to belong to the brotherhood at the Bar, the expression moral turpitude delinquency is not to be construed in an unduly narrow and restricted sense. (p. 1313) 52. In the case of J.S. Jadhav v. Mustafa Haji Mohammed Yusuf AIR 1993 SC 1535, it is held by the Apex Court that when an Advocate withdraws a sum from the Court on behalf of his client and returns only a small amount to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on the material on record would ordinarily not be disturbed unless found to be unjust, unwarranted or contrary to law. (p. 105) 55. Applying the aforesaid tests, it is apparent that it is not possible to state that the petitioner-Council has acted in any manner which could be termed to be unjust, unwarranted or contrary to law, i.e., the findings are based on no evidence or the petitioner has proceeded on mere conjectures and unwarranted inferences. 56. In the case of P.D. Gupta v. Ram Murti AIR 1998 SC 283, the Apex Court has stated in para 15 that : Bar Council of India and State Bar Councils are statutory bodies under the Act. These bodies perform varying functions under the Act and the Rules framed thereunder. Bar Council of India has laid standards of professional conduct for the members. Code of conduct in the circumstances can never be exhaustive. Bar Council of India and State Bar Councils are representatives bodies of the Advocates on their rolls and are charged with responsibility of maintaining discipline amongst members and punish those who go astray from the path of rectitude set out for them. In the present case the Bar Council of India, through its Disc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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