Pradeep Nandrajog, J.

1. The reference made to this Court by the Institute of Chartered Accountants under Section 21(5) of the Chartered Accountants Act, 1949 has reached for hearing today. Whereas counsel as above appear for the Institute of Chartered Accountants, the first respondent who is the contesting respondent has not appeared.

2. With the able assistance of Sh. Rakesh Aggarwal, Advocate we have gone through the record commencing from the complaint received against the first respondent till the final recommendation made to this Court by the Council Members at the meeting held on September 20 and 21, 2010 recommending penalty of reprimand, contemplated by Section 21(6)(b) of the Chartered Accountants Act, 1949 to be inflicted.

3. One S.K. Garg made a complaint on January 31, 2006 against the respondent alleging that the complainant had engaged the services of the respondent to file his personal and his family members income tax returns and as and when called upon to pay professional charges the complainant used to pay the professional charges and was surprised to receive a bill from the respondent on November 10, 2004 demanding a sum of Rs.3.8 lacs as professional fee