VENKATARAMA AIYAR, J.

The respondent is a chartered accountant practising at Tanjore. In October, 1949, information was received by the Council of the Institute of chartered Accountants of India that one Natarajan who was an articled clerk under the respondent from August 2, 1946 to August 1, 1949 was during that period employed in the post office at Tanjore, that he did not undergo proper training and that he was not eligible for a certificate of service. The Council called for information on the subject from the Postmaster, Tanjore, who replied on October 29, 1949 that "Natarajan was in the department up to June 23, 1949 after which he resigned the appointment." On January 18, 1950 the Council enquired of the respondent whether permission had been obtained under Rule 44 of the Auditors Certificates Rules, 1932, for the articled clerk being engaged in business as an employee in the post office. The respondent replied on January 24, 1950 that he was not aware that Natarajan was employed in the post office at the time he was an articled apprentice and that he performed his duties as a clerk satisfactorily. Thereupon on August 3, 1950 the Council referred the matter for en