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 liability of the said company towards excise duty under Excise Act were assessed. Thereafter, it came to the notice of the Excise Department that the accounts and audit report submitted by the petitioner was inaccurate and there were several serious and material discrepancies and anomalies. In this view of the matter, the office of Commissioner of Central Excise, Surat lodged complaint with the institute of the Chartered Account [hereinafter referred to as “the institute”] and vide letter dated 24.10.2008 brought to the notice of the institute the irregularities as well as the inaccuracies, anomalies and mistakes committed by the petitioner in the accounts and audit report.

2.1 After examining the said complaint by the Joint Commissioner (Audit) of Excide Department, the institute called for certain information and details from the petitioner vide institute’s letter dated 6.3.2009. Subsequently, the Disciplinary Committee of the institute, prima facie, examined the said complaint dated 24.10.2008 and the information supplied by the petitioner and through Director (Discipline) of the Disciplinary Committee of the institute, prima facie, opinion dated 12.10.2009 of the Disciplinary Committee was submitted to the institute. In the said opinion, the Disciplinary Committee formed prima facie opinion that the petitioner is guilty of professional and other misconduct falling within the meaning of Clause (7) of Part-I of IInd Schedule to the Chartered Accountants (Amendment) Act, 2006 [hereinafter referred to as “the Act”].

2.2 The said prima facie opinion was supplied to the petitioner and his explanation and reply was called for. In response, the petitioner filed his written statement dated 25.4.2009 (which was submitted in response to the notice/intimation dated 6.3.2009) and another written statement dated 27.5.2010 (which was submitted in reply to the notice/intimation dated 11.3.2010).

2.3 Thereafter, the institute, vide its communication dated 18.7.2011 granted personal hearing to the petitioner and intimation about the date and time for personal hearing was informed to the petitioner under the said letter dated 18.7.2011.

2.4 Upon conclusion of the hearing before the Disciplinary Committee, a report dated 10.2.2011 was submitted by the Disciplinary Committee. In the said report dated 10.2.2011, the Disciplinary Committee, concluded, inter alia, that the respondent is guilty of professional misconduct falling within the meaning of Clause (7) of Part-I of IInd Schedule of the Act. The said report and conclusion of the Disciplinary Committee was considered by the competent authority of the institute and upon consideration of the entire material including the report and conclusion dated 10.2.2011, the competent authority of the institute passed order under Sectio