https://www.taxtmi.com/caselaws?id=447261 The Board of Discipline under the Chartered Accountants Act was treated as a professional disciplinary body, not a forum adjudicating a lis between contesting parties. Because it does not exercise transferred judicial power or determine rights and liabilities inter se, it is not a Tribunal for Article 227 purposes. Mere observance of natural justice or hearing both sides does not alter that character. On that basis, the Board is not amenable to supervisory jurisdiction under Article 227, and the challenge was not maintainable. en-us Tue, 12 Sep 2023 00:00:00 +0530 Fri, 22 Dec 2023 09:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447261 The Board of Discipline under the Chartered Accountants Act was treated as a professional disciplinary body, not a forum adjudicating a lis between contesting parties. Because it does not exercise transferred judicial power or determine rights and liabilities inter se, it is not a Tribunal for Article 227 purposes. Mere observance of natural justice or hearing both sides does not alter that character. On that basis, the Board is not amenable to supervisory jurisdiction under Article 227, and the challenge was not maintainable. Case-Laws Indian Laws Tue, 12 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447261