N C Bansal v. Board of Discipline of Icai & Ors

RAJIV SAHAI ENDLAW, J.

FEBRUARY 3rd, 2014. M..

* IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 3rd February, 2014. + LPA No.105/2014 N.C. BANSAL ..... Appellant Through: Mr. Sameer Bhatnagar, Adv. Versus BOARD OF DISCIPLINE OF ICAI & ORS ..... Respondents Through: None. CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE RAJIV SAHAI ENDLAW 1. This intra court appeal impugns the judgment dated 28th November, 2013 of the learned Single Judge of this Court of dismissal of WP(C) No. 1043/2013 filed by the appellant. The said writ petition was filed by the appellant seeking a direction to the respondent, Board of Discipline of Institute of Chartered Accountants of India to carry out and expedite investigation into the complaint filed by the appellant and to submit an appropriate report before the Court. 2. The appellant had filed a complaint dated 20th June, 2008 with the Secretary, Institute of Chartered Accountants of India, New Delhi to take disciplinary action against one Mr. Manoj Kumar Gupta, Chartered Accountant. 3. It is not in dispute that the said complaint, in accordance with the Chartered Accountants Act 1949, was considered by the Director (Discipline) of the said Institute, who called for the reply of the said Mr. Manoj Kumar Gupta to the complaint and furnished a copy of the said reply to the appellant/complainant and the appellant/complainant submitted his comments/rejoinder on the said response of Shri Manoj Kumar Gupta. It is also not in dispute that the Director (Discipline) of the respondent Institute, on the basis of the said material before him, formed a prima facie opinion that the said Mr. Manoj Kumar Gupta was not guilty of any professional misconduct as alleged by the appellant. A detailed report running into as many as 13 pages, also containing the reasons for the opinion formed, was submitted by the Director (Discipline) of the Institute before the Board of Discipline of the Institute constituted under Section 21A of the Act. It is yet further not in dispute that the Board of Discipline of the respondent Institute, in its meeting held on 4th October, 2011 considered the said report of the Director (Discipline) and, concurred with the same and ordered the closure of the case/complaint. 4. It is thus not as if the complaint of the appellant was not considered by the Institute. However the Institute, after considering the same as per its procedure, found no merit therein. The relief claimed by the appellant in the writ petition thus of directing the Institute to look into the complaint was misconceived. 5. From a reading of the judgment of the learned Single Judge it appears that the grievance urged by the appellant before the learned Single Judge was, that no opportunity of hearing had been given to the appellant complainant before the Director (Discipline) of the Institute formed a prima facie opinion that there was no misconduct committed by Mr. Manoj Kumar Gupta. The learned Single Judge in this regard has held that neither the Act nor the Chartered Accountant (Procedure of Investigation of Professional and Other Misconduct and Conduct of Cases) Rules 2007 provide for such opportunity of hearing to be given and in any case this Court in judgment dated 12th October, 2012 in WP(C) 6470/2012 titled Dinesh Gupta Vs. Shri Vishal Chandra Gupta confirmed in judgment dated 20th December, 2012 in LPA No.843/2012 preferred thereagainst has held that calling for the comments of the complainant to the response of the alleged delinquent member is enough compliance with principles of natural justice and no opportunity of oral hearing is required to be given. Accordingly, the learned Single Judge did not accept the contention of the appellant that the decision of the Institute to not take any action on the complaint and close the same was violative of the principles of natural justice and held that the said decision did not require any interference. 6. The counsel for the appellant, before us, has not found any error in the reasoning given by the lear