1. Chartered Accountant (CA) Shri Gyan Prakash Agarwal, a Member of the petitioner Institute of Chartered Accountants of India and having Membership No.086296, respondent no.1 herein (respondent no.2 is Union of India, a proforma party) having been found guilty of "Other Misconduct" falling under Section 22 read with Section 21 of the Chartered Accountants Act, 1949 as it stood prior to the amendment w.e.f. 17 th November, 2006, in pursuance to the complaint dated 6th February, 2002 of the Office of the Comptroller & Auditor General of India (CAG), the petitioner Institute has made this Reference under Section 21(5) of the Act, forwarding the case to this Court with its recommendation of removal of name of the respondent no.1 from the Register of Members for a period of one month.
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