( 1 ) THIS is a Reference under Section 21 of the Chartered Accountants Act. The complainant is one Kishorilal Dutta who is described as the President of the Ananda Bazar Patrika, Hindusthan Standard and Pesh Employees Union. The complaint is against P. K. Mukherjee, a Chartered Accountant. He was appointed an auditor to check the Provident Fund Accounts for the years 1953 and 1954. The appointment was made by the Director of Ananda Bazar Patrika Ltd. The appointment letters are Exts. 17 and 18 and are dated respectively 31st March 1954 and 26th April 1955. Within a month of his appointment from 26th April, 1955, the auditor by a letter dated 25lh May 1955 addressed to the Ananda Bazar Patrika Ltd. informed the company. "it appears that certain loans were granted by the Trustees of the Fund to the company in 1954 which although adjusted within the accounting year, does not appear to be in accordance with the Provident Fund Rules. We disapprove such transaction and believe it will not recur in future. Cheques issued by you to the Fund should also be cleared promptly. "within two days thereafter, a resolution was adopted in a meeting of the Board of Directors of Ananda Bazar Patrika

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