S. PARVATHA RAO, J.

( 1 ) THIS is a case forwarded under sub-section (5) of Section 21 of the Chartered Accountants Act, 1949 ( the Act* for short) by the Council of the Institute of Chartered Accountants of India ( the Council for short) for passing necessary orders in accordance with sub-section (6) of S. 21 of the Act. The respondent is a member of the Institute of Chartered Accountants of India ( the Institute for short ). On a complaint dated 26-10-1979 by the Audit Bureau of Circulation Ltd. ( the Bureau for short) against the respondent, the Council formed a prima facie opinion that the respondent has been guilty of misconduct and referred the case against the respondent to the Disciplinary Committee for inquiry. After inquiry the Disciplinary Committee gave its report dated 26-4-1981. On a consideration of the report after notice to the complainant, i. e. the Bureau, and to the respondent, and, after giving opportunity to them, which was not availed of by the respondent, the Council on 2-6-1989 found that the respondent was guilty of professional misconduct under clauses (5), (6) and (9) of Part I of the Second Schedule to the Act in so far as:"a) he had failed to disc

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