CHAKRAVARTTI, C. J.

( 1 ) THIS is a Reference under Section 21 (1) of the Chartered Accountants Act and a curious case in many respects. The respondent is one J. K. Ghosh who, we are informed by the learned Counsel for the Institute, has now ceased to be a member. Against him, the complaint was that he gave a certificate that one Ashutosh Basu had served him as an audit clerk from 2nd January 1941 up to 2nd March 1951, whereas the said Ashutosh Basu had been serving under another person called Chowdhuri in the same capacity from 1st December, 1941 up to 31st March 1951. It appears that before the last certificate Ghosh bad issued another certificate in favour of the said Ashutosh Basu in which he stated that Basu had served under him up to 15th November 1950. Be that as it may, it will appear from the dates I have mentioned that there was an overlapping as between the alleged period of service under Ghosh and that under Chowdhury as regards the major part thereof and it was that overlapping which put the Institute of Chartered Accountants upon enquiry and resulted in the present proceedings.

( 2 ) THE history of the matter is set out in some detail in the report of the Disciplina

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