In present petition, the petitioner has prayed that:-

“5.1b. A Writ of Certiorari or any other Writ, order or direction in the nature of Certiorari to stay the implementation of the impugned order dated 05-05-2012 till the final disposal of this petition;

c. A writ of Mandamus or any other writ, order or direction in the nature of mandamus restraining the Respondent not to give effect to the operation of the said order in the interest of justice;”

1.1 The petitioner is, thus, aggrieved by two concurrent orders whereby punishment of removal of petitioner's name from the register for a period of 1 year is imposed and confirmed.

2. The relevant facts, involved in and leading to submission of present petition are that, the petitioner, a practicing Chartered Accountant [hereinafter referred to as “CA”] had undertaken, on agreement, assignment as Chartered Accountant of a multi location unit i.e. M/s. Sumilon Industries Ltd, Surat. The assignment also included work of auditing the accounts of the said company. It appears from the record that on the basis of the certificate issued by the petitioner in his capacity as CA, the Excise Department had made certain assessments and liabili