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TMI Blog2015 (5) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... edings. Held that:- It is observed by the High court that "No doubt section 21, both unamended and post amendment, refers to information and complaint but it would be incorrect to hold that the legislature wanted to make a distinction between complaint or information cases in section 21D of the CA Act, 1949. Such distinction may be relevant and material as in the case of a complaint there is a complainant, a third party, who wishes to prosecute and has an interest, whereas in the case of information the action may be suo motu or information may be provided by the third party who does not want to, for various reasons, file a formal complaint; but the said distinction is not relevant for section 21D of the CA Act, 1949. In view of this dif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... including information cases on which the Council has applied its mind after they have been brought to the notice of the Council. The word 'complaint' as used in section 21D does not refer to the complaints made by third parties but also information whether made available by a third person or comes to the knowledge and has been considered by the Institute/Council. The word "complaint" in section 21D has to be given a broader and a wider meaning to give full effect to the legislative intent behind section 21D. In common parlance also the word 'complaint' means and refers to a pending matter before the prescribed authority authorised to make enquiry into the allegations. The source of information may not be relevant." We fully agree and sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Letters Patent Appeal preferred before the Division Bench of the High Court, an issue was raised with regard to the interpretation of section 21D of the CA Act, 1949. The Division Bench after considering the relevant provisions of the Act and the law decided by this Court in a catena of decisions, finally came to the conclusion that the procedure prescribed by the unamended CA Act, 1949, that is section 21, 22 and 22A would be applicable to pending proceedings in information case and not the procedure prescribed after the amendment made by the Chartered Accountants (Amendment) Act, 2006. For better appreciation, we reproduce Section 21D of the CA Act, 1949 which is transitional provision that reads as under : 21D. Transitional P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd a complaint case. The object and purpose, both in an information case and in a complaint case, is to find out and enquire into the allegations of professional or other misconduct. This is the purpose and the primary aim of the proceedings. Under Regulation 13 of 1988 Regulations, the procedure prescribed is the same and no distinction in substance is made. If information cases and complaint cases are treated differently for the purpose of section 21D of the CA Act, 1949, an anomalous situation would arise, which can lead to difficulties and even challenge to the amended provisions. In a complaint case the old procedure and the punishment prescribed in First Schedule and the Second Schedule will apply, but in an information case which is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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