TMI Blog2023 (2) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... e standing for election. The Disciplinary Committee has followed the procedure laid down under the Act and the Regulations framed thereunder. It has adhered to the principles of natural justice while conducting the inquiry; the complainant and the respondent were both afforded an opportunity of given their statements and cross-examined each other. The Disciplinary Committee had thereafter considered the evidence of the parties and after deliberating over the contents of the letter written by the respondent soliciting votes of members of the club, has arrived at findings of guilt which are entirely based upon the evidence before it - The findings do not suffered from any perversity or non consideration of the record before the Disciplinary Committee. On going through the minutes of the meeting of the Council wherein it considered the record of the Disciplinary proceedings and the findings arrived at by the Disciplinary Committee in its Report, it is opined that the Council has afforded both parties an opportunity of being heard and presenting their version before the Council in its meeting held on 19.02.2007 - further, the Council has accepted the findings of the Disciplinary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent under cover of its letter dated 06.05.1999, requesting the respondent to file his written statement/reply to the complaint, which the respondent filed before the petitioner on 20.01.2000. A rejoinder to the written statement came to be filed before the petitioner, by the complainant on 10.03.2000. In his reply, the respondent has admitted to issuing letters to various members of the club but has denied that the contents of his letter amounted to soliciting clients, amongst members of the club. The respondent claims that the complaint was filed only due to rivalry between the respondent and the complainant, as the complainant had also offered his candidature to the Executive Committee of the club. It was further the defence of the respondent that the various statements set out by him in his letter were only to solicit votes from members of the club, and were necessitated by the fact that there were two persons by the name of Nitin Desai , contesting that election and he was desirous of clarifying his identity to the members of the club. (4) On considering the contents of the complaint, the written statement and the rejoinder, the petitioner, in terms of Regulation 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the complainant and the respondent by its notice dated 25.07.2006, that the Report of the Disciplinary Committee with its findings would be tabled at the meeting of the Executive Committee of the Institute to be held on 02.08.2006, calling upon them to attend the meeting and placed their written briefs on before the Committee who will afford them a hearing on the matter. The meeting of the Council that the Institute of the Chartered Accountants adjourned the hearing on the Report of the Disciplinary Committee and an action to be taken against the respondent, to several dates from 31.07.2006 until 01.05.2007. During this period, the respondent sought an adjournment on five occasions. Ultimately on 19.07.2007, the Council heard the complainant. The respondent did not appear on that date. The Council deliberated upon the submissions made by the complainant, considered the report of the Disciplinary Committee, the evidence recorded by it and its findings and decided to accept the report of the Disciplinary Committee. The Council held the respondent guilty of professional misconduct falling within the meaning of Clause (6) (7) of Part I of the First Schedule of the Chartered Accountan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the manner laid down in the succeeding sub-sections. (4) Where the finding is that a member of the Institute has been guilty of a professional misconduct specified in the First Schedule, the Council shall afford to the member an opportunity of being heard before orders are passed against him on the case, and may thereafter make any of the following orders, namely,- (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: Provided that where it appears to the Council that the case is one in which the name of the member ought to be removed from the Register for a period exceeding five years or permanently, it shall not make any order referred to in clause (a) or clause (b), but shall forward the case to the High Court with its recommendations thereon. (5) Where the misconduct in respect of which the Council has found any member of the Institute guilty is misconduct other than any such misconduct as is referred to in sub-section (4), it shall forward the case to the High Court with its recommendations thereon. (6) On receipt of any case under sub-section(4) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to recommend to this Court the punishment of the reprimand of the respondent, under Clause (a) of Sub-Section (4) of Section 21 of the Act. (11) We have considered the submissions of the learned counsel Shri A.K. Saxena, for the applicant/petitioner s counsel. The respondent and the complainant in the matter, though served on two occasions, have not put in appearance. Shri Saxena, appearing for the petitioner has taken us through the record of the disciplinary proceedings and the complaint, the written statement of the respondent and the letter written by the respondent to members of the Poona Club Limited, through which the Respondent claims he solicited votes while standing for election. On considering the record, we are of the opinion that the Disciplinary Committee has followed the procedure laid down under the Act and the Regulations framed thereunder. It has adhered to the principles of natural justice while conducting the inquiry; the complainant and the respondent were both afforded an opportunity of given their statements and cross-examined each other. The Disciplinary Committee had thereafter considered the evidence of the parties and after deliberating over the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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