( 1 ) THIS is a reference under Section 21 of the Chartered Accountants Act, 1949 (for short the Act) by The Institute of Chartered Accountants of India (hereinafter referred to as the Institute ). Proceedings were initiated against Sh. Rishi K. Gupta, F. C. A. , a member of the Institute (hereinafter referred to as the respondent), alleging that he was guilty of professional misconduct. Starting point for the same was a complaint received by the Council of the Institute from General Manager (Inspection and Finance), State Bank of Patiala (hereinafter referred to as the complainant ), alleging that M/s. Rishi Gobind and Associates, Chartered Accountants of which respondent was a partner had submitted bogus bills/receipts in respect of their claim of halting allowance, expenses for the audit of bank s four branches for the year ended 31. 12. 1984. Disciplinary Committee constituted under the Act came to the conclusion that respondent was guilty of professional/other misconduct within the meaning of Sections 21 and 22 of the Act read with Clause (1) of Part-1 of Second Schedule to the Act as he had contravened the said Clause (1 ). Report of the Disciplinary Committee