ORDER :

1. Leave granted.

Civil Appeal No. 6337 of 2021 [Arising out of SLP (Civil) No. 24350 of 2017] and Civil Appeal No. 6338 of 2021 [Arising out of SLP (Civil) No. 5652 of 2018]

2. The appellant-D.K. Agrawal is a chartered accountant having his Office as M/s Dinesh K. Agrawal and Co. Chartered Accountants, 46A, Madhav Kunj, Pratap Nagar, Agra. Information was received by the Institute of Chartered Accountants of India (for short “the Institute”) from the Office of the Inspecting Assistant Commissioner of the Income Tax alleging that the appellant had deposited in local treasury unit of Income Tax Department at Agra a total sum of Rs. 2514/- being the last digit of amount, outstanding against the assessees. The Office of the Inspecting Assistant Commissioner of the Income Tax further alleged that the appellant had interpolated assessees copies of challans to show higher figures and claimed the higher amount from them. The said information was conveyed to the appellant vide Institute’s letter dated 14.02.1980 and he was requested to send his written statement in response. The appellant submitted his duly verified written statement dated 18.10.1980. At its 96th meeting held on 20/21.07.1981, the Council of the Institute (for short “the Council”)was of the prima facie opinion that the appellant was guilty of professional and/or other misconduct and accordingly referred the case to the Disciplinary Committee constituted under the Chartered Accountants Act, 1949 (for short “the Act”).

3. The Disciplinary Committee held various meetings between 05.10.1981 and 21/22.02.1989 for the purpose of enquiry. After hearing the parties, recording the evidence of the witnesses and on perusal of the documents which were produced before the Disciplinary Committee, the Disciplinary Committee submitted its report on 12.09.1989 to the Council. The Disciplinary Committee was of the view that the appellant had involved himself in respect of two parties, namely, M/s. United Pulverisers and M/s. Bharat Gas Agencies, for depositing money only to the extent of last digit and claiming from them full amount as indicated in the information and that the appellant was guilty of other misconduct under Section 22 read with Section 21 of the Act. A copy of the report of the Disciplinary Committee was forwarded to the appellant vide Institute’s letter dated 20.08.1990 and he was requested to send his written representation, if any, and also if he so desired, to appear before the Council on 14.09.1990 either in person and/or through a member of the Institute duly authorized him and to make his oral submissions. The appellant submitted his representation dated 05.09.1990. However, at the request of the appellant, that his counsel has expressed his difficulties to appear before the Council, the consideration of the report was postponed by the Council. Thereafter, the appellant was informed vide Institute’s letter dated 12.11.1990 that the report of the Disciplinary Committee would be considered by the Council at its meeting to the held from 6th to 8th December, 1990 and if he so wished, he might appeal before the Council either in person and/or through a member of the Institute duly authorized by him on 07.12.1990. The consideration of the report by the Council was adjourned at an oral request of the appellant and his authorized representative made at the time of meeting on the ground of preoccupation of the appellant’s authorized representative. By his letter dated 19.01.1991, the appellant requested that the report of Disciplinary Committee might not be placed before the Council in March 1991 which was scheduled to be held at Bangalore. His request was acceded to. The appellant was further informed vide Institute’s letter dated 8th July, 1993 that the report of the Disciplinary Committee would be considered by the Council at its meeting scheduled to the held from 5th to 7th August, 1993. The appellant appeared before the Council on 06.08.1993 and made his oral s