T. RAMESH Vs. BOARD OF DISCIPLINE, CONSTITUTED

JUDGEMENT

(1.) This Civil Revision Petition arises against an Order passed in Ref No.PR-20/2014-DD/146/2014-BOD/259/2017, dtd. 12/12/2018 by the Board of Discipline constituted under Sec. 21-A of the Chartered Accountants Act, 1949.

(2.) The Revision Petitioner before me had lodged a Complaint against the Second Respondent before the First Respondent. The Civil Revision Petitioner alleged that the Second Respondent had committed acts of Professional misconduct. He filed a Complaint under Form-I with the First Respondent. The First Respondent had been constituted under Sec. 21 of the Chartered Accountants Act, 1949. The Complaint was dismissed exonerating the Second Respondent from the charges. Aggrieved by the same, the present Civil Revision Petition has been filed.

(3.) When the matter came up for final hearing before me, I had raised a doubt as to how the Revision is maintainable, since the Board of Discipline constituted under Sec. 21-A of the Chartered Accountants Act, 1949 is not a Court or Tribunal within Article 227 of Constitution of India. The power of the High Court under Article 226 of Constitution of India covers the entire gamut of State, persons, authority, Court and Tribunals. Insofar as the jurisdiction under Article 227 of the Constitution of India is concerned, it is revisional in nature and is exercised over"all Courts and Tribunals. The Board of Discipline not being a Court and this need not retain us for the moment.