https://www.taxtmi.com/caselaws?id=238047 Disciplinary proceedings under the Chartered Accountants Act, 1949 were treated as penal in character, so misconduct had to be proved by reliable evidence and the process had to comply with natural justice. The analysis states that the record did not establish the alleged misconduct with certainty, the complaint was not shown to be properly maintainable in the manner adopted, and the company itself had not complained or demonstrated prejudice. It also notes serious procedural irregularity, ineffective hearing, and a mechanically accepted disciplinary report. Since the underlying dispute had already been settled, the complaint was said to have no surviving substance, and the proposed punishment and disciplinary reference were rejected. en-us Fri, 16 Aug 2013 00:00:00 +0530 Tue, 15 Oct 2013 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238047 Disciplinary proceedings under the Chartered Accountants Act, 1949 were treated as penal in character, so misconduct had to be proved by reliable evidence and the process had to comply with natural justice. The analysis states that the record did not establish the alleged misconduct with certainty, the complaint was not shown to be properly maintainable in the manner adopted, and the company itself had not complained or demonstrated prejudice. It also notes serious procedural irregularity, ineffective hearing, and a mechanically accepted disciplinary report. Since the underlying dispute had already been settled, the complaint was said to have no surviving substance, and the proposed punishment and disciplinary reference were rejected. Case-Laws Companies Law Fri, 16 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238047