SHADI LAL BATRA Vs. STATE OF DELHI

JUDGEMENT

(1.) This case has been placed before us under section 21 of the Chartered Accountant Act No. Xxxviii of 1949 with a recommendation of the Council of the Institute of Chartered Accountants of India (hereinafter called the Council) that Shri Shadi Lal Batra, F.C.A, Chartered Accountant, has been guilty of misconduct in the discharge of his professional duties.

(2.) It appears that in July, 1959, the Council received a complaint dated 30-6-1959 from the Sterling Electrical Trader Corporation Private Limited through its Director Shri B. D. Dhingra against M/s. Batra & Company Chartered Accountants, New Delhi. After several unsuccessful attempts by the Council to have a reply from Shri S. L, Batra to the allegations in the complaint the Council considered the matter in September, 1960 and decided to refer the case to the Disciplinary Committee for enquiry; because the Council was prima facie of opinion that Shri Batraa was guilty of professional or other misconduct. The Disciplinary Committee held its sitting in January, 1961 at New Delhi and after examining a number of witnesses, recorded its report the findings where of were summarised in the following words:

(3.) On behalf of the respondent Chartered Accountant, it has been argued that the evidence on the record does not justify the findings contained in the report and it is emphasised that he Disciplinary Committee has ignored that in cases involving professional misconduct in which punishment is imposed the charge should be clearly established and unless there is reasonable doubt about the guilty of the Accountant concerned no penalty should be imposed.