TYAGI, J.—Mr. J.S. Bhati has filed this appeal under sec. 22-A of the Chartered Accountant Act, 1949, (hereinafter called the Act) challenging the correctness of the order dated 14th September, 1973, passed by the Council the Institute of Chartered Accountants of India.

2. The brief facts giving rise to this appeal are as follows:

The appellant is the proprietor of the firm of Chartered Accountants namely as M/s. Bhati and Company, Bikaner. It is alleged that the appellant had audited the accounts of Shri Patel Primary School, Sri Ganganagar continuously for the years 1965 to 1969 as the auditor of the said Institution. For 1969-70 respondent Shri M L. Agrawal, the proprietor of the firm of Chartered Accountants carrying on his business in the name and style M/s. M.L. Agrawal & Co., was appointed as the auditor to audit the accounts of Shri Patel Primary School, Bikaner. It is said that the manager of the said school again appointed the appellant to audit its accounts for two years i.e. for the years 1970-71 and 1971-72. The grievance of Mr. M.L. Agrawal is that the appellant accepted this assignment for auditing the accounts of Shri Patel Primary School without complying with the ma

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