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2013 (5) TMI 422

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..... 958 (5) TMI 41 - ALLAHABAD HIGH COURT) the expression moral turpitude is not defined anywhere. But it means anything done contrary to justice, honesty, modesty or good morals. It implies depravity and wickedness of character or disposition of the person charged with the particular conduct. Every false statement made by a person may not be moral turpitude, but it would be so if it discloses vileness or depravity in the doing of any private and social duty which a person owes to his fellow men or to the society in general. If therefore the individual charged with a certain conduct owes a duty, either to another individual or to the society in general, to act in a specific manner or not to so act and he still acts contrary to it and does so knowingly, his conduct must be held to be due to vileness and depravity. It will be contrary to accepted customary rule and duty between man and man. The appellant and his estranged wife are Hindus, governed under the provisions of the Hindu Marriage Act, 1955. Section 17 of the Act states that marriage between two Hindus is void if two conditions are satisfied, viz., (1) the marriage is solemnized after the commencement of the said Act, and (2) .....

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..... divorce decree was confirmed by this Court in C.M.A.No.816 of 2005, judgment dated 7.9.2007. (c) Before the said divorce decree was passed by the Family Court, the appellant's estranged wife filed a complaint in the year 1990 before the XIII Metropolitan Magistrate Court, Chennai, under section 494 IPC alleging bigamy. The learned XIII Metropolitan Magistrate, Chennai, tried the said complaint in C.C.No.8575 of 1990 and convicted the appellant and imposed sentence to undergo rigorous imprisonment for one year by judgment dated 10.5.1999. (d) The appellant preferred criminal appeal in C.A.No.131 of 1999 before the VI Additional Sessions Judge, Chennai, who confirmed the conviction and sentence by judgment dated 24.1.2000. The appellant, having aggrieved over the conviction and sentence, challenged the judgment in Crl.R.C.No.602 of 2000 before this Court and by judgment dated 13.2.2003, this Court confirmed the conviction and reduced the period of sentence to six months from one year. (e) Against the said order of this Court, appellant filed SLP (Crl)No.1658 of 2003, which was later on numbered as Criminal Appeal No.1385 of 2003 and the Hon'ble Supreme Court by .....

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..... aint filed by the wife of the appellant. (j) The appellant in his reply dated 5.1.2009, which was given in response to the letter of the respondent dated 29.12.2008, stated that if the Regional Council obtained the Supreme Court order from the Complainant, it must be disclosed, and if it was obtained directly from the Supreme Court it must also be informed to the appellant. 3. The contention of the respondent in the counter affidavit was that the order of the Supreme Court dated 14.11.2003 was not available with the Regional Council while deciding the complaint of the appellant's wife and the conviction rendered in the criminal case of bigamous marriage, having become final, continuance of appellant's name on the roll of the Chartered Accountants/Register of Members is in violation of Section 8 of the Chartered Accountants Act, 1949 and the appellant having incurred disability to continue his membership, his name cannot be allowed to be in the register and is bound to be removed in terms of Section 20(1)(d) of the Act. Thus, removal of appellant's name from the Register of the Chartered Accountants, which was gazetted on 19.2.2010, is by operation of law and so long as app .....

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..... nowledge about the order of the Honourable Supreme Court, the first respondent was justified in removing the name of the appellant from the register as he was debarred from continuing as Member of the Council of Chartered Accountants by operation of law, and if any order is passed allowing the appellant to be on the rolls of the register, it would be a statutory violation. 7. We have considered the rival submissions made by the learned counsels for the parties. 8. Even as per the affidavit filed by the appellant, the appellant was proceeded for an offence of bigamy under Section 494 and 109 IPC in C.C.No.8575 of 1990 before the XIII Metropolitan Magistrate, Egmore, Chennai. It is not in dispute, after full trial, the appellant was convicted for the offence of bigamy and he was sentenced to undergo rigorous imprisonment for one year. The said conviction and sentence was confirmed by the VI Additional Sessions Judge, Chennai, in C.A.No.139 of 1999 by judgment dated 24.1.2000. In the criminal revision filed by the appellant before this Court in Crl.R.C.No.102 of 2000, the conviction was confirmed, however, the sentence alone was reduced by judgment dated 13.2.2003. Leave was grant .....

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..... l within the meaning of professional misconduct of the Members. A further reply was also given on 28.2.2002 by the respondent. Based on the said replies submitted and having regard to the fact that the conviction and sentence have not become final, on 29.1.2004 a decision was taken by the first respondent to the following effect: "The Council was prima facie of the opinion that you are not guilty of any professional or other misconduct." 10. The above said facts clearly reveal that the first respondent was not aware of confirmation of conviction by this Court recorded by order dated 13.2.2003 and the order of the Hon'ble Supreme Court dated 14.11.2003. The respondent, after knowing the said fact, particularly the order of the Supreme Court, issued a notice on 29.12.2008 stating as follows: "On perusal of the order passed by the Hon'ble Supreme Court, it is clear that your conviction for bigamous marriage involving moral turpitude stands confirmed, which attracts the provisions of Section 8 of the Chartered Accountants Act, 1949. The Council, however, decided that before initiating further action, a copy of the said order be forwarded to you for your reference and co .....

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..... s solely on the comments submitted by the appellant dated 8.2.2001 and 28.2.2002, wherein the appellant specifically had taken a stand that the criminal revision against the conviction and sentence filed before this Court was pending. Therefore, the appellant was not justified in raising a contention in his reply that the first respondent was not justified in issuing notice dated 29.12.2008, calling upon the appellant to send his comments for his personal appearance regarding the attraction of the provisions of Section 8 of the Act. The appellant deliberately failed to appear for personal hearing on 13.1.2009 and the same is evident from the reply/comments sent by him on 5.1.2009. In the comments/reply also the appellant was not able to state anything about the conviction recorded upto the Supreme Court regarding the offence of bigamy against him. The only plea raised by the appellant was that involving in a bigamous case and conviction will not come within the purview of professional misconduct. The said plea was also considered by the Council in its 284th meeting held on 13.1.2009. It is also to be noticed that the earlier decision was on prima facie view and not a final decision .....

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..... l from the Register. (1) The Council may remove from the Register the name of any member of the Institute (a) who is dead; or (b) from whom a request has been received to that effect; or (c) who has not paid any prescribed fee required to be paid by him; or (d) who is found to have been subject at the time when his name was entered in the Register, or who at any time thereafter has become subject, to any of the disabilities mentioned in Section 8, or who for any other reason has ceased to be entitled to have his name borne on the Register. (2) The Council shall remove from the Register the name of any member in respect of whom an order has been passed under this Act removing him from membership of the Institute. (3) If the name of any member has been removed from the Register under clause (c) of sub-section (1), on receipt of an application, his name may be entered again in the Register on payment of the arrears of annual fee and entrance fee along with such additional fee, as may be determined, by notification, by the Council which shall not exceed Rupees Two thousand." Regulation 18 of the Chartered Accountants Regulation 1988 deals with issuance .....

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..... 58. The law has been correctly stated by the High Courts of Allahabad, Bombay and Gujarat, in the cases cited hereinabove and we record our respectful approval thereof. The principles stated therein are applicable to all religions practised by whichever religious groups and sects in India." 17. Rule 23(1)(a) of the Tamil Nadu Subordinate Police Officers Conduct Rules, 1944, which prohibits entering into a contract of marriage with a person having a spouse living was challenged before this Court in W.P.No.15288/2012 and one of us (NPVJ) upheld the said provision by holding that the said provision was made in accordance with the personal law applicable to the parties in order to maintain morality in society. 18. The Supreme Court in (2010) 8 SCC 573 (Sushil Kumar Singhal v. Punjab National Bank) considered the meaning of moral turpitude by taking note of the earlier decisions of the Hon'ble Supreme Court and in paragraphs 21 to 25 held thus, "21. This Court reconsidered the said case i.e. Shankar Dass ((1985) 2 SCC 358) in Swarn Singh v. SBI (1986 Supp SCC 566) and held that the provisions of Article 311(2) of the Constitution of India conferred the power on the Government .....

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..... 59 All 71) wherein it has been held as under: The expression moral turpitude is not defined anywhere. But it means anything done contrary to justice, honesty, modesty or good morals. It implies depravity and wickedness of character or disposition of the person charged with the particular conduct. Every false statement made by a person may not be moral turpitude, but it would be so if it discloses vileness or depravity in the doing of any private and social duty which a person owes to his fellow men or to the society in general. If therefore the individual charged with a certain conduct owes a duty, either to another individual or to the society in general, to act in a specific manner or not to so act and he still acts contrary to it and does so knowingly, his conduct must be held to be due to vileness and depravity. It will be contrary to accepted customary rule and duty between man and man. 25. In view of the above, it is evident that moral turpitude means anything contrary to honesty, modesty or good morals. It means vileness and depravity. In fact, the conviction of a person in a crime involving moral turpitude impeaches his credibility as he has been found to have .....

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