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Council Of The Institute Of Chartered ... vs C.H. Padliya And Co. And Ors. on 24 November, 1976
cites
Section 21 in Chartered Accountants Act, 1949 [Entire Act]
Section 22 in Chartered Accountants Act, 1949 [Entire Act]
P., A Pleader vs Judges Of The High Court Of Allahabad on 17 September, 1936
In the case of A, a Pleader v. Judges of the High Court of Madras, AIR 1930 PC 144, the Privy Council laid down a broad principle that charges of professional misconduct must be clqarly proved and should not be inferred from mere ground for suspicion, however reasonable, or what may be mere error of judgment or discretion and the inquiry in a case of professional misconduct being serious should proceed on formulated charges and the evidence recorded carefully and judged according to the ordinary standard of proof.
Chartered Accountants Act, 1949
The Code of Civil Procedure, 1908
Chief Controller Of Exports, New Delhi vs G.P. Acharya on 30 November, 1962
In Chief Controller of Exports v. G. P. Acharya, AIR 1964 Cal 178, the learned judge, Mukharji J. (as he then was), speaking for the court, observed at page 181 thus:
S. Ganesan vs A.K. Joscelyne on 19 April, 1956
19. We may now refer to the decision of the Calcutta High Court in
S. Ganesan v. A. K. Joscelyne [1957] 27 Comp Cas 114, 140 ; AIR 1957 Cal 33,
arising under the Chartered Accountants Act, wherein it was observed
(p. 43) :
The Council Of The Institute Of ... vs B. Mukherjea on 10 September, 1957
Where the material on record is not sufficient to express its opinion one way or the other, this court can refer the case to the Council for further inquiry and report or transfer the case to another High Court if in its opinion such transfers would promote the ends of justice or tend to the general convenience of the parties. The powers of the High Court while hearing references under Section 21 of the Act are not lettered or limited in any way. It is not bound in every case to deal with the merits of the finding recorded by the statutory bodies and express its opinion either to accept or to reject this. The powers of the High Court are undoubtedly wide enough to enable it to adopt any course, which, in its opinion, will enable it to do complete and substantial justice between the member concerned, the Council and the Central Government : vide Council of the Institute of Chartered Accountants v. B. Mukherjea [1958] 28 Comp Cas 1 (SC).