Case Law Details
Mohit Bansal Vs Institute of Chartered Accountants of India (Delhi High Court)
Facts- The petitioner was enrolled as CA on 25th January 2008. After his enrolment, vide judgement dated 23rd September 2009, the petitioner was convicted by the Trial court for the offences punishable under section 376(2)(g) read with Explanation I and section 506-II of the IPC.
After that the Petitioner filed an application on 6th January 2014, before the HC U/s 4 and 6 of the Probation of Offenders Act, 1958 read with Section 482 of the CrPC. In the said application he sought benefit of probation on the ground that the sentence already undergone by him would cast a stigma on his profession and he would be disqualified by the ICAI. The said application was negatived on the ground that once the Criminal Appeal had been disposed of, the Court had no power to alter its judgment, except to correct a clerical or arithmetical error. Given the fact that the period of conviction was already undergone, the Court held that it had become functus officio.
After some dispute with Petitioner’s wife and NIRC member, the issue about his conviction was raised in ICAI. It was observed that offences qua which the Petitioner was convicted were involving ‘moral turpitude’ and hence it was recommended removal of Petitioner’s name from the ICAI register u/s 8(v) of the Act.
Conclusion- This Court has not been shown any policy or disclosure requirements that are asked for from candidates or CAs either at inception or thereafter. There is a clear need for the ICAI to create a framework wherein there is proper disclosure by candidates who apply to become Chartered Accountants, at the inception itself. There is also a need for a continuing disclosure, may be on an annual basis for members to inform the ICAI if there are any criminal cases / conviction etc., against them, so that the ICAI is not kept in the dark. The power, discretion and duty of ensuring the purity of the Register of Members is upon the ICAI.
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