The Court has the power to review the findings of professional bodies in disciplinary matters, but should not interfere unless there is a gross violation of the relevant legislation or regulations, a disregard of natural justice, or an obvious disregard of essential considerations of law or fact.

( 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 been made by the Firm in their own name and I do hereby further certify that the particulars shown in the original documents have been examined by me with the particulars shown in the above statement and are substantially correct".

( 3 ) THE above certificate admittedly contained false and inaccurate statements in respect of three items of invoice value -- (1) Rs. 280/-, (2) Rs. 1995/- and (3) Rs. 8641/ -. These figures were figures of exports effected by two other firms and not by the firm Dawjee Dadapnoy and Co. Therefore, the statement in the certificate that these exports were made by the firm in their own name was false. That is the substance of the complaint against the Chartered Accountant. The lots of Tons 4-9-1-18 and Tons 15-10-0-10 were shipped by M/s. K. V. R. M. k. Chetty and M. C. Dhalech respectively and not by M/s Oawjee Dadabhoy and Co. This inaccuracy was revealed on an examination of the Bills of Lading and Invoices produced by the firm.

( 4 ) IT is admitted by the Chartered Accountant that this was "a gross clerical mistake", cut he says that this gross clerical mistake was by his staff, as will be found from his letter to the Assistant Controller of Exports, exhibit 4. His case is that the snipping documents together with their Register (wherein extract of particulars from Bills of Lading, Custom Receipt, etc. were recorded) were lying with their Clearing Agents, M/s crown Agency of the firm of Dawjee Dadabhoy and CD. and which Agents were handling the quota application affair. According to the case made by the Chartered Accountant in the Written Statement filed by him before the Discoplinary Committee of the Institute of Chartered Accountants of India, he says his clerk was deputed to verify those documents with the statement, and to report next day. That clerk reported that the papers were in order and so the Chartered Accountant signed the certificate on the 23rd October, 1951, which f have quoted above. His case further in the written statement is that when he received the letter dated the 14th February, 1952 from the Joint Controller of Exports and imports, Calcutta, he examinee the available records of the firm once again and found that (i) their Shipping Documents Register was inaccurate, and (ii) both We firm's clerk who prepared the statement and his own clerk had erred in including the disputed items in the statement, under misconception. The misconception is this that they were of the opinion, that as the lots under the disputed items were sold and billed by the firm to their foreign clients, they treated them as exports of the firm itself. In other words, although other firms were exporting these goods on their Bills of Lading, these Bills of Lading were ultimately purchased by the firm of Dawjee Dadabhoy and Co. T