https://www.taxtmi.com/caselaws?id=311106 Disciplinary proceedings for professional misconduct under the Chartered Accountants Act, 1949 require proof by admissible and reliable evidence beyond reasonable doubt because the inquiry is quasi-judicial and quasi-criminal in character. The Court held that the mere allegation that a respondent chartered accountant allowed an articled clerk to take outside employment, without prior Council permission, was insufficient where the outside employment was not established by positive proof and the supporting statement was not properly proved. The material also failed to show knowledge or connivance by the respondent. The respondent was therefore held not guilty of professional misconduct. en-us Wed, 24 Nov 1976 00:00:00 +0530 Fri, 08 Dec 2023 16:14:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311106 Disciplinary proceedings for professional misconduct under the Chartered Accountants Act, 1949 require proof by admissible and reliable evidence beyond reasonable doubt because the inquiry is quasi-judicial and quasi-criminal in character. The Court held that the mere allegation that a respondent chartered accountant allowed an articled clerk to take outside employment, without prior Council permission, was insufficient where the outside employment was not established by positive proof and the supporting statement was not properly proved. The material also failed to show knowledge or connivance by the respondent. The respondent was therefore held not guilty of professional misconduct. Case-Laws Indian Laws Wed, 24 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311106