(1.) THE petitioner has preferred this revision petition under Section 22-A (2)of the Chartered Accountants Act, 1949 (in short 'the Act') against an order dated 21-10-2004, passed by the respondent No. 2 in ref. No. 25-CA (229)/02 exonerating the respondent No. 1, a Chartered Accountant and a member of the Institute of Chartered Accountants of India of the charges levelled against him by the petitioner in his complaint dated 25-4-2002 (Annex. P-3 ).
(2.) THE material facts leading to this revision petition are that Shri Gokul Chandramaji mandir Trust, Burhanpur is a registered public trust. In the year 1969-70 the respondent No. 1 was appointed as Auditor and auditing the accounts of the said Trust. On 17-2-1991 he was appointed as Trustee of the said Trust. Shri Gokul Chandramaji mandir Trust is registered under the M. P. Public Trust Act, 1951 and its registration number is 62. The respondent No. 1 was auditing the accounts of the said Trust since 1969-70. The Trust was registered in the year 1955 having exclusively object of religious and charitable purpose. Since 1970 its accounts are audited and reports are being submitted regularly to the Sub-Registrar of Public Trust, Burhanpur. On 18-7-1994 respondent No. 1 received a sum of rs. 1,000/- for auditing the accounts of 1990-91 to 1993-94 (four years ).
(3.) THE petitioner on 25-4-2002 lodged a complaint against the respondent No. 1 before the respondent No. 2 for professional misconduct alleging therein that : -