Case Note & Summary
The appellant, a chartered accountant, filed a writ petition before the Madras High Court challenging the initiation of disciplinary proceedings by the Disciplinary Committee of the Institute of Chartered Accountants of India. Following a complaint, the Director (Discipline) formed a prima facie opinion and referred the matter to the Disciplinary Committee. The appellant contended that the initiation was improper and sought to quash the proceedings. The single judge, following a prior order in W.P.No.13169 of 2020 dated 09.02.2024, dismissed the writ petition by order dated 12.06.2024, granting liberty to the appellant to participate in the enquiry and defend his case. The appellant then filed a writ appeal. The Division Bench upheld the single judge's order, holding that all grounds raised are to be adjudicated by the Disciplinary Committee and the High Court would not interfere at the stage of prima facie opinion and reference. The court dismissed the writ appeal and the connected miscellaneous petitions, with no costs.
Headnote
A) Administrative Law - Disciplinary Proceedings - Initiation of Enquiry - Chartered Accountants Act, 1949 - Disciplinary proceedings were initiated against a chartered accountant based on a prima facie opinion formed by the Director (Discipline) and the matter was referred to the Disciplinary Committee. The appellant challenged the initiation by way of a writ petition. The single judge, following an earlier order in W.P.No.13169 of 2020, disposed of the petition granting liberty to the appellant to participate in the enquiry and defend his case. The Division Bench held that all grounds raised must be adjudicated by the Disciplinary Committee and the High Court should not interfere at the preliminary stage. Held that the writ appeal is dismissed, and the appellant must raise his grounds before the Disciplinary Committee. (Paras 2-3)
Issue of Consideration
Whether the High Court should interfere with the initiation of disciplinary proceedings by the Disciplinary Committee of the Institute of Chartered Accountants of India at the stage of prima facie opinion and reference
Final Decision
The writ appeal is dismissed. The court held that the grounds raised are to be adjudicated by the Disciplinary Committee and declined to interfere with the single judge's order granting liberty to participate in the enquiry. No costs.
Law Points
- Grounds challenging initiation of disciplinary proceedings must be raised before the Disciplinary Committee
- High Court will not interfere at the stage of prima facie opinion and reference
