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TMI Blog2022 (2) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... / passing the order for closure of the case vide their letter No. Ref:PR- 13/12 - DD/28/2012/NG dated 30th October 2013. 3. The petitioner states that he is a Chartered Accountant and lawyer by qualification and has been a member of the Institute of Chartered Accountants of India for a period of 25 years, at the time of filing the Writ Petition. The petitioner has been working as a professor of accountancy, costing and management for students pursuing professional courses like CA, MBA, ICWA and in this capacity, the petitioner has been a member of faculty of leading management and professional institutions like Indian Institute of Chartered Accountants (ICAI), IIPM, Loyola Institute of Business Management, RBI Staff College among others. 4. The petitioner states that he has also published several books and articles in professional journals on professional management and other topics relevant to the profession of chartered accountancy. 5. The petitioner further states that, on 06.07.2003, the Economic Times published an article stating that allegations had been leveled against the President of the ICAI, one Mr.R.Bhupathy over the running of a private coaching centre for Chartered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a letter as per request of the council but the respondents went back and insisted an apology letter for withdrawing the Criminal case at Delhi, as it is a matter concerning an Institution. 10. The Criminal case was withdrawn. However, the apology letter was published in the CA news journal that was circulated among Three lakh members and the top officials of various corporates with main intention of humiliating the petitioner for bearing out various fraudulent acts of the Presidents, which was also confirmed by the High Court in W.P.No.5035 of 2013. 11. The petitioner raised allegations of bias against the respondents in dealing with the complaint filed by him and based on improper enquiry, the complaint was closed. Contrarily, the complaint against him was ended with an order of punishment. Thus, the allegations set out in the complaint of the petitioner has to be re-enquired for the purpose of considering the grounds raised by the petitioner with evidences. 12. The learned counsel appearing on behalf of the respondents objected the said contention raised by the petitioner, who has appeared before this Court as a party-in-person by stating that an enquiry was conducted by foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed a complaint against the 4th respondent and they made a finding that the 4th respondent in the complaint is not guilty of misconduct under any of the provisions of the Act. 17. The learned counsel appearing on behalf of the respondent mainly contended that the complaint filed against the petitioner and the complaint filed by the petitioner against the 4th respondent were independently enquired into by the Discipline Committee and the Board of Discipline accepted the report of the enquiry committee and passed a resolution accordingly. There is no infirmity in respect of the procedures followed by the competent authorities and the petitioner was provided with an opportunity to establish his case. 18.When the enquiry committee formed an opinion that the petitioner has filed a complaint without any evidence, the committee arrived at a conclusion that there is no prima facie case made out against the 4th respondent in the complaint and accordingly closed the complaint filed by the petitioner. In respect of the other complaint, the petitioner was punished for committing misconduct and with this motive the petitioner has chosen to file the Writ Petition. Thus, the Writ Petition has to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner as well as the statement are to be scrutinized, considered and appropriate findings are just and necessary, which alone will satisfy the requirements of the fair enquiry to be conducted in accordance with law. 25. A perusal of the enquiry report of the Director Discipline reveals that the pleadings are recorded and he has directly formed an opinion that the complaint was made without any evidence. There is no reason to arrive at such conclusion. Reasons for forming an opinion is of paramount importance in an enquiry proceedings. Any enquiry committee or the Director Discipline while dealing with complaint is expected to deal with each and every issue raised by the complainant and consider the documents and evidences filed by all the respective parties and made a finding on what basis such evidences can be relied upon or cannot be relied upon. 26. Reasons are the live link for forming an opinion. In the absence of reasons, the enquiry report is undoubtedly incomplete and cannot be relied upon. Merely forming an opinion is insufficient as the complainant is also a Chartered Accountant and was working as a faculty for several years. The service rendered by the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has no hesitation in forming an opinion that the case deserves to be remanded back to the Disciplinary Authority for conducting a fresh enquiry. Accordingly, the following orders are passed: (i) The impugned decision of the Board of Discipline dated 30.10.2013 and all other consequential proceedings are quashed. (ii) The Disciplinary Committee (Director Discipline) is directed to take the complaint filed by the petitioner on file and conduct a fresh enquiry by following the procedures as contemplated and by affording opportunity to all the parties and pass final orders providing reasons and specific findings for arriving conclusions. (iii) The Disciplinary Authority is directed to consider all the allegations as well as the documents and evidences produced by the respective parties and deal with the issues in a fair and impartial manner, take an appropriate decision and pass orders within a period of Four months from the date of receipt of a copy of this order. (iv) The petitioner and the 4th respondent are directed to cooperate for conducting a fresh enquiry and they are at liberty to submit their respective pleadings, documents and evidences including additional documen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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