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HC held that under s.21 of the Chartered Accountants Act, 1949 read with Regulation 16, the Council must independently apply its mind to the disciplinary committee's report and the member's representation, and record reasoned findings before making recommendations. In this case, although multiple charges of professional misconduct and gross negligence against the respondent auditor were held proved by the disciplinary committee, the Council's report lacked independent findings and showed non-application of mind. Treating this as a substantive procedural defect, HC exercised powers under s.21(5), set aside the Council's report and recommendation, and remitted the matter to the Council for fresh consideration and disposal in accordance with law.
HC held that under s.21 of the Chartered Accountants Act, 1949 read with Regulation 16, the Council must independently apply its mind to the disciplinary committee's report and the member's representation, and record reasoned findings before making recommendations. In this case, although multiple charges of professional misconduct and gross negligence against the respondent auditor were held proved by the disciplinary committee, the Council's report lacked independent findings and showed non-application of mind. Treating this as a substantive procedural defect, HC exercised powers under s.21(5), set aside the Council's report and recommendation, and remitted the matter to the Council for fresh consideration and disposal in accordance with law.
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