SUNDERDAS THAKERSEY AND BROS Vs. P K MUKHERJI

JUDGEMENT

(1.) This matter comes up before us under Section 21(5) of the Chartered Accountants Act, 1949. The Council of the Institute of Chartered Accountants held the respondent P.K. Mukherji, a member of the Institute, guilty of misconduct under Clauses 7 and 10 of Part I of the Second Schedule of the Act. Clauses 7 and 10, Part I of the Second Schedule of the Act read as follows:--

(2.) According to the procedure the Disciplinary Committee investigated the complaint in this case. The complainants did not chose to appear before the Disciplinary Committee and sent a letter dated 25th January 1963 requesting that the complaint should be dropped. The letter dated 25th January 1963 from the complainants reads as follows:--

(3.) This letter did not dissuade the Disciplinary Committee from proceeding with the matter. But the Disciplinary Committee did not apparently realise how severely handicapped it was by the non-appearance of the complainants and by the absence of any evidence in support of the very complaint, it was supposed to judge.