2022 (2) TMI 611

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the Chartered Accountants Act, recommending / passing the order for closure of the case vide their letter No. Ref:PR- 13/12 - DD/28/2012/NG dated 30th October 2013. 3. The petitioner states that he is a Chartered Accountant and lawyer by qualification and has been a member of the Institute of Chartered Accountants of India for a period of 25 years, at the time of filing the Writ Petition. The petitioner has been working as a professor of accountancy, costing and management for students pursuing professional courses like CA, MBA, ICWA and in this capacity, the petitioner has been a member of faculty of leading management and professional institutions like Indian Institute of Chartered Accountants (ICAI), IIPM, Loyola Institute of Business Management, RBI Staff College among others. 4. The petitioner states that he has also published several books and articles in professional journals on professional management and other topics relevant to the profession of chartered accountancy. 5. The petitioner further states that, on 06.07.2003, the Economic Times published an article stating that allegations had been leveled against the President of the ICAI, one Mr.R.Bhupathy over th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o.6185 of 2005. The petitioner believing the assurance, given a letter as per request of the council but the respondents went back and insisted an apology letter for withdrawing the Criminal case at Delhi, as it is a matter concerning an Institution. 10. The Criminal case was withdrawn. However, the apology letter was published in the CA news journal that was circulated among Three lakh members and the top officials of various corporates with main intention of humiliating the petitioner for bearing out various fraudulent acts of the Presidents, which was also confirmed by the High Court in W.P.No.5035 of 2013. 11. The petitioner raised allegations of bias against the respondents in dealing with the complaint filed by him and based on improper enquiry, the complaint was closed. Contrarily, the complaint against him was ended with an order of punishment. Thus, the allegations set out in the complaint of the petitioner has to be re-enquired for the purpose of considering the grounds raised by the petitioner with evidences. 12. The learned counsel appearing on behalf of the respondents objected the said contention raised by the petitioner, who has appeared before this Court as....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ee formed an opinion that due to personal vengeance, the petitioner has filed a complaint against the 4th respondent and they made a finding that the 4th respondent in the complaint is not guilty of misconduct under any of the provisions of the Act. 17. The learned counsel appearing on behalf of the respondent mainly contended that the complaint filed against the petitioner and the complaint filed by the petitioner against the 4^th respondent were independently enquired into by the Discipline Committee and the Board of Discipline accepted the report of the enquiry committee and passed a resolution accordingly. There is no infirmity in respect of the procedures followed by the competent authorities and the petitioner was provided with an opportunity to establish his case. 18.When the enquiry committee formed an opinion that the petitioner has filed a complaint without any evidence, the committee arrived at a conclusion that there is no prima facie case made out against the 4th respondent in the complaint and accordingly closed the complaint filed by the petitioner. In respect of the other complaint, the petitioner was punished for committing misconduct and with this motive the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat the complainant has not submitted the evidence is insufficient and the documents filed by the petitioner as well as the statement are to be scrutinized, considered and appropriate findings are just and necessary, which alone will satisfy the requirements of the fair enquiry to be conducted in accordance with law. 25. A perusal of the enquiry report of the Director Discipline reveals that the pleadings are recorded and he has directly formed an opinion that the complaint was made without any evidence. There is no reason to arrive at such conclusion. Reasons for forming an opinion is of paramount importance in an enquiry proceedings. Any enquiry committee or the Director Discipline while dealing with complaint is expected to deal with each and every issue raised by the complainant and consider the documents and evidences filed by all the respective parties and made a finding on what basis such evidences can be relied upon or cannot be relied upon. 26. Reasons are the live link for forming an opinion. In the absence of reasons, the enquiry report is undoubtedly incomplete and cannot be relied upon. Merely forming an opinion is insufficient as the complainant is also a Charte....