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Kamis, 10 Januari 2008

Re: {Brainstormers -CA} Think thrice before you issue a Certificate!

Yes. You are right. I had in my life one a case to grant certificate. Before Issuing the certificate I asked the party to visit me the site.. He took me on site of  factory. I  saw the machinery included in the other machine. Then issued the certificate. He was very much pleased
C A Shah D J
USA

Sanjeev Bedi <sanjeevbedi2001@yahoo.com> wrote:

[2007] 164 taxman 410 (delhi)

HIGH COURT OF DELHI

Council of the Institute of Chartered Accountants of India

v.

Dayal Singh

FACTS

The respondent was a chartered accountant. The Superintendent of
Police, CBI filed a complaint against the respondent alleging that
the respondent had given a false certificate to firm `T', on the
basis of which the party got released certain term loan from the
bank and, therefore, the respondent had committed professional
misconduct under clauses (5) and (7) of the Part I of the Second
Schedule to the Act. The Disciplinary Committee of the Council of
the Institute of Chartered Accountants of India after hearing the
respondent's representation came to the conclusion that the
respondent was guilty of `other misconduct' within the meaning of
section 22, read with section 21(5). The council, therefore,
recommended to the High Court that the respondent's name should be
removed from the register of members for a period of one month.

On reference :

HELD

The officers of the bank completed all paper formalities, perhaps at
the behest of the respondent or at least on the basis of his
certificate for disbursement of the loan. The activity of the
respondent in issuing such a vague certificate with the intention of
persuading the bank to grant his client a loan amounted to `other
misconduct' within the meaning of the Act, read with the regulations
framed thereunder. [Para 12]

The lack of responsibility displayed by the respondent clearly
showed that he had acted in a manner unbecoming of a chartered
accountant and, therefore, the council rightly recommended removal
of his name from the register of members for a period of one month.
[Para 13]

There has to be some degree of integrity and probity which is
expected of a chartered accountant who is regularly concerned with
the financial transactions and on the basis of whose recommendations
and certificates financial institutions such as banks disburse loans
or enter into other financial transactions. [Para 14]

Under the circumstances, the punishment that had been awarded to the
respondent was not unduly harsh. The recommendation of the council,
to the effect that the name of the respondent should be removed from
the register of members for a period of one month, was to be
accepted. [Para 15]

Thanks,

CA Sanjeev Bedi



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