S. Siri Jagan, J.

1. The issues involved in these two writ petitions area as to whether, on a complaint received from an aggrieved person, the Board of Discipline and the Disciplinary Committee (the respective 3rd respondent in these two writ petitions), constituted by the Institute of Chartered Accountants of India, (the 1st respondent herein), under Sections 21A and 21B of the Chartered Accountants Act, 1949 (hereinafter referred to as the Act), can, without giving any reasons, decide not to initiate disciplinary action against two chartered accountants, especially when the Director (Discipline), the 2nd respondent herein, without giving any reasons in exercise of powers under Section 21 (2) of the Act, arrives at a prima facie opinion on the commission of misconduct by one of them, who are partners of a firm of chartered accountants, which firm was engaged for auditing the accounts of a company, in respect of which audit, the complaints were raised, while exercising statutory powers under Section 21 (3) of the Act and also whether in respect of the identical misconduct one of the partners can be absolved, when the allegations are in respect of audit for which the firm