( 1 ) THIS is a Reference under Section 21 of the Chartered Accountants Act, 1949. The Chief controller of Exportes, New Delhi, is the complainant and G. P. Acharya, B. SC, F. C. A. , Quartered Accountant and Auditor, is the respondent.

( 2 ) THE complaint against the Chartered Accountant is that he duly certified a statement of exports of onions during 1949-50 before the Joint Chief Controller of Ex-ports, Calcutta, showing that a firm called "pawjee Dadabhoy and Co. " of 67, Canning street, Calcutta, had exported a certain quantity of onions during a certain number of years. This statement was necessary for obtaining permits to export the goods. The certificate which the Chartered Accountant gave was as follows:"g. P. Acharya, B. Sc. , F. C. A. , Chartered Accountant and Auditor (Membership No. 837) practising at Calcutta do hereby certify that the above statement has been prepared, checked and verified by me from and with reference to export licenses, shipping bills, E. P. Forms, Bills of Lading, Export invoices, account books and other documents in the possession of the firm maintained by them in the course of their export business and that the exports have