JUDGMENT

Prathiba M. Singh, J.

1. The Petitioner- Mohit Bansal, is a qualified Chartered Accountant (hereinafter “CA”), enrolled with the Respondent No. 1 – Institute of Chartered Accountants of India (hereinafter, “ICAI”) since 25th January

2008.

2. The ICAI issued a notice dated 25th June 2018, to show cause as to why action under Section 8 of the Chartered Accountants Act, 1949 (hereinafter, “Act”) should not be taken against the Petitioner in view of his conviction by the Delhi High Court under Sections 354 and 506-II of the Indian Penal Code 1860. The operative portion of the said notice reads as under:

“ Please refer to your letter dated 27.01.2017 sending therewith a copy of the judgment dated 07.10.2013 of the Hon’ble Delhi High Court in the Cr.LA no. 828 of 2009 filed by you. Relying on the aforesaid judgment dated 07.10.2013, you have stated that the Hon’ble High Court of Delhi has acquitted you from the charge levelled under Section

376(2)(g) of the Indian Penal Code, 1860.

However it has been noticed that vide the same judgment, the Hon’ble Delhi High Court has convicted you under another Section 354 of the Indian Penal Code, 1860, i.e., ‘Assault or criminal force to woman with intent to outrage her modesty’ and also maintained your earlier conviction under Section 506-II of the IPC i.e. ‘Punishment for criminal intimidation’ (para 109, 110 and 113 of judgment).

It has further been noticed that you had filed an application u/s 4 and 6 of the Probation of Offenders Act, 1958 read with Section 482 of the Code of Criminal Procedure Crl. M.A. No. 1117/3014 in Crl. Appeal No. 828/2009, seeking probation in terms of your conviction which was dismissed by the Hon’ble Delhi High Court vide its judgment dated 12.11.2014.

In this connection, it is informed that the above matter along with your letter dated 27.01.2017 was considered by the Council. On perusal of the judgments passed by the Hon’ble Delhi High Court, it is clear that you have been convicted u/s 354 of the Indian Penal Code, 1860, for ‘Assault or criminal force to woman with intent to outrage her modesty’ which involves moral turpitude and attracts the provisions of Section 8 of the Chartered Accountants Act, 1949. Your conviction under Section 506-II of the Indian Penal Code has also been upheld by the Hon’ble Delhi High Court. In your letter dated 27.01.2017, you have informed that neither you nor prosecution had moved before the Hon’ble Supreme Court of India against the judgment dated 07.10.2013. The Council, however, decided that before taking action in the matter, a copy each of the judgment be forwarded to you for your reference and you be also given an opportunity of being head before the Council. The copies of the judgments dated 07.10.2013 and 12.11.2014 are enclosed herewith for your reference.

You are hereby advised to appear before the Council at 11.00. A.M. on 7th August 2018 at Hotel Taj Swarna, Plot No. C-3, Outer Circular Road, Opp. Basant Avenue, Amritsar, Punjab- 143001 to explain as to why action under Section 8 of the Chartered Accountants Act, 1949 should not be taken against you in view of your conviction under Section 354 and 506-II of the Indian Penal Code, 1860. You may also send your written submissions, if any, within 7 days of the receipt of this letter.

It may also be noted that if no response is received from you in the matter within the stipulated time and/or you do not appear before the Council in person for hearing on the date, time and venue as specified above, the matter will be considered and decided by the Council without any further reference to you in accordance with the provisions of Section 8 of the Chartered Accountants Act, 1949.”

3. To this, a detailed reply was filed by the Petitioner on 26th October 2018. Post this, on 14th September 2020, notice to appear for hearing was issued to the Petitioner. The said notice for hearing reads as under:

“ Please refer to our notice no. 1- CA(1)/Council Affairs- MB dated 25.06.2018 affordi