JUDGEMENT

(Per : MR.JUSTICE R.K.ABICHANDANI for the Court) 1.This Reference is made under Section 21 (5) of the Chartered Accountants Act, 1949 , by which the Council has forwarded the case to this Court after finding the respondent, who is a member of the Institute of Chartered Accountants of India, guilty of misconduct other than the misconduct as is referred to in sub-section (4) of Section 21 of the Act, and recommended removal of the respondent's name from the Register of members of the Institute of Chartered Accountants of India for a period of six months.

2.The Charge levelled against the respondent in respect of the alleged misconduct reads as under :

"The respondent had, authored a book entitled "Tax Planning for Secret Income (Black Money)".

On going through the Preface as well as the contents of the book, it was seen that the author had explained in detail the various methods of creation of black money followed by different sections of society and the methods legal as well as illegal generally adopted to convert the same into white. Since it appeared that the title of the book, its preface, its contents and in totality the book wa