Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Chartered Accountants Act 1949 |
Content Type | Text |
Resource Type | Law Order |
Jurisdiction | India |
Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Chartered Accountants Act, 1949 – ss.9, 17, 21, 22-A – Complaints against appellant-Chartered Accountant received by respondent-Institute – Council of the Institute prima facie opined that the appellant was guilty of professional and/or other misconduct – Case referred to Disciplinary Committee – Disciplinary Committee submitted its report to the Council also opining the appellant to be guilty of other misconduct – Report accepted by Council – Recommendations made to High Court for removal of the appellant’s name from the Register of the Members – Accepted by High Court – On appeal, held: Observations of the Disciplinary Committee cannot by any stretch of imagination be treated as findings – It is only the Council which is empowered to find out whether the member is guilty of misconduct – Power exercised by the Council u/s.21 is quasi-- judicial in nature – Recording of reasons is a principle of natural justice and every judicial/quasi--judicial order must be supported by reasons to be recorded in writing – In the present case, recommendations of the Council show that it did not discuss the report of the Disciplinary Committee, written statement and oral submissions of the appellant while coming to the conclusion that he is guilty of misconduct – Recommendations were made mechanically – High Court equally erred in accepting the said recommendations – Recommendations passed by the Council set aside – Orders of the High Court also set aside – Matters remitted back to the Council for fresh consideration – Chartered Accountants Regulations, 1964 – Regulations 13-15 – Principles of Natural Justice Principles of Natural Justice – Recording of reasons – Necessity of – Discussed. |
Judge | N/A |
Neutral Citation | 2021 INSC 535 |
Petitioner | D.k. Agrawal |
Respondent | Council Of The Institute Of Chartered Accountants Of India |
SCR | [2021] 7 S.C.R. 1043 |
Judgement Date | 2021-09-23 |
Case Number | 6337 |
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