VISHESHWAR NATH KHARE, J.

( 1 ) THIS appeal under Section 22 A of the Chartered Accountants Act, l949, (hereinafter referred to as the Act) is directed against the decision taken at the 178th meeting of the Council of the Institute of The Chartered Accountants of India held on 6th, 7th and 8th Dec. 1995, and communicated by its letter dated Feb. 16, 1995, removing the name of the appellant from the Register of the members for a period of one month.

( 2 ) THE appellant before us is a practicising Chartered Accountant and carrying on his profession under the name and style of Kumar Pradeep and Company having his registered office at 62/1/a, Netaji Subhas Road, Calcutta. The appellant alleges that one Shri Shayam Sunder Gupta being satisfied with his professional work was anxious to propose his name for being appointed as Auditor in some of the companies in which the said Shyam Sundar Gupta held shares. It is further alleged that Shyam Sundar Gupta approached the appellant to ascertain as to whether the appellant had any objection to his proposal and whether the appellant was eligible to be appointed as in Auditor of Public Limited Company in view of the limits laid down in Section 2

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