Council of Institute of Chartered Accountants of India Vs. Mukesh R. Shah

Decided On : Nov-11-2003

Court : Gujarat

LAW: Section 21(5, the Chartered Accountants Act, Section 21, Section 21(5, the Chartered Accountants Act, Section 21(6, Section 21, Section 22, Section 21(6)(b, Section 21(6)(c, Section 21, Section 22, The Chartered Accountants Act, Section 3, Section 9 of the Act, Section 15 of the Act, Section 15 of the Act, Section 17 of the Act, Section 17, Section 9, Section 21, Section 21, Section 21, Section 17, Section 21 of the Act, Section 21 of the Act, Section 21(4, Section 21 of the Act, Section 22, Section 22, the Section 21, Section 22, Section 8, Section 22.Hence, Section 30 of the Act, Chapter II, Section 21, Section 21(4, Section 21(4, Section 21(4, the Companies Act, Section 226(1, the Companies Act, Section 288(2)(iv, Section 288, Chapter VI-A, Section 68, the Arbitration Act, Section 33, the Constitution Bench, Section 50(2, the L. A. Act, Regulation 11, the Evidence Act, Under Section 226(3, Section 226(3, the Income Tax Act, Section 132(4, the Income Tax Act, Section 132(1, the Income Tax Act, the Indian Penal Code, the Income Tax Act, the Indian Penal Code, the Income Tax Act, the Customs Act, the Bar Councils Act, Section 38, Section 21(5, Section 21, Section 22, Section 21(6)(2

PERSON: D. A. Mehta, J.1, Shri Mukesh R. Shah, Ahmedabad, Ahmedabad, Yogendra Dube, Chartered Accountant, S.N. Soparkar, Soparkar, justice.10, Soparkar, Soparkar, Standing Committees, namely'(a, B. Mukherjea, Chartered Accountant, Sohan Lal Gupta v. Smt, Asha Devi Gupta, REASONABLE OPPORTUNITY'20, Eric Wells, Kumar Pandey, Kumar Pandey's, M.C. Mehta v. Union of India, Harendra Arora, V.B. Karunakar, S.K. Sharma, Mansoor Ali Khan, K.L. Tripathi, J., Wade, S.K. Sharma, Gyan Devi, William Wade, Christopher Forsyth, S.K. Sharma, V.B. Karmarkar, Sohanlal Gupta, Asha Devi Gupta, V.B. Shama Rao, R.C. Bhati, Bhati, Bhati, Kokilaben Shah, Kishor Jagatiyani, Amrutlal S. Vyas, Kisan C. Sitlani, Bhati, Bhati, Bhati, Bhati.35, Jadeja, Gopalkumar Krishna Pillai, Shri Arvindkumar, Ahmedabad, Reg, A. Y. 90-91/91-92, Madalpur Branch, Ahmedabad, S. B. A/c. 1408, M. R. Shah, R. Shah, Ahmedabad, Amrutlal S. Vyas, Kishor B. Jagatiyani, Kisan C. Sitlani, Kokilaben H. Shah, Ashok D. Shah, Krishna Pillai, Vaghela, Clerk, Pillai, Vaghela, Clerk, Madras, Jadhav, Mustafa Haji Mohammed Yusuf, Advocacy, Chandra Shekhar Soni v., P.C. Parekh, Ram Murti

ORG: the Council of the Institute of Chartered Accountants, Shri S.K. Agarwal, Department, FIR, the Disciplinary Committee, The Disciplinary Committee, Disciplinary Committee, The Disciplinary Committee, the Income Tax Department, the Disciplinary Committee, Council, Council, the Disciplinary Committee, Council, Disciplinary Committee, Council, Council, Council, Council, Council, Council, the Disciplinary Committee, the Disciplinary Committee, Council, Court, Court, Court, Council, Council, Council, the Disciplinary Committee, the Disciplinary Committee, Council, the Disciplinary Committee, Council, Disciplinary Committee, the Disciplinary Committee, the Disciplinary Committee, Council, Disciplinary Committee, the Disciplinary Committee, the Disciplinary Committee, the High Court, the Disciplinary Committee, Council, Council, High Courts, the Supreme Court of India, Council, Council, the Disciplinary Committee, the Disciplinary Committee, the Disciplinary Committee, Court, Disciplinary Committee, the Disciplinary Committee, the Disciplinary Committee, the Disciplinary Committee, the Disciplinary Committee, the Disciplinary Committee, the Disciplinary Committee, the Disciplinary Committee, the Disciplinary Committee, Court, the High Court, Council, the Income Tax Department, the Income Tax Department, Bank Accounts, Bank Accounts, The Disciplinary Committee, Council, Accountants, Central Government, Chartered Accountants, the Institute of Chartered Accountants, Institute, Register, the Council of the Institute, Institute, Council, Council, Council, the Standing Committees, Executive Committee, Examination Committee, Disciplinary Committee, Council, Council, Proviso, Council, Council, Council, the Central Government, Council, Central Government, Central Government.13.2 Chapter V of the Act, MISCONDUCT, Institute, Council, the Disciplinary Committee, Council, Institute, Disciplinary Committee, Council, Council, the Disciplinary Committee, Council, Council, First Schedule, Council, Register, Council, Council, Council, the High Court, Council, Council, the High Court, the High Court, be;(b, Institute, the High Court, Council, the Apex Court, Council of the Institute of Chartered Accountants, Council, Institute, Council, Institute, Council, the High Court, Council, each House of Parliament, The Chartered Accounts Regulations, Examinations, Article Clerks and Audit Clerks, the Disciplinary Committee, Council, Council, Council, the Disciplinary Committee, Council, the Disciplinary Committee, the Disciplinary Committee, the Disciplinary Committee, the Disciplinary Committee, the Disciplinary Committee, Council, the Disciplinary Committee, Disciplinary Committee, Council, Council, the Disciplinary Committee, Disciplinary Committee, the Disciplinary Committee, Council, Council, the Disciplinary Committee, Committee, Council, Council, Council, Council, Council, Council, Council, Council, the Delhi High Court, Additional Commissioner of Income-tax v., Jay Engineering Works Ltd., the Appellate Tribunal, Bombay Public Trust Act, Chartered Accountant, the Apex Court, the Apex Court, AIR SCW, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Board of Mining Examination, Court, Union of India, R.S. Dass v. Union of India, Court, Court, State of U. P. v., Court, inter alia, State Bank of Patiala, Aligarh Muslim University, State Bank of India, Tribunal, Court, State Bank of Patiala, U.P. Awas Evam Vikas, Court, Court, Graphite India Ltd., Durgapur Projects Ltd., Union of India, the High Courts, The Apex Court, State Bank of Patiala, The Apex Court, AIR 1994, Commission, a High Court, Court, the Highest Court of India, the Apex Court, Court, Regulations, Council, Council, the Disciplinary Committee, Council, Regulations, Council, Disciplinary Committee and/or Council, the Disciplinary Committee, Institute, Institute, Institute, Institute, Institute, Council, the Disciplinary Committee, the Disciplinary Committee/Council, the Apex Court, Vikas Deshpande v. Bar Council of India, the Disciplinary Committee, The Disciplinary Committee, the Supreme Court, AIR SCW:'Even, Court, Montrose Canned Foods Ltd., British Oil, Cake Mills Ltd., Horace Battin and Co. Ltd., LIL, the Arbitration Tribunal, Ferco Steel Ltd., the Disciplinary Committee, the Disciplinary Committee, Suffice, Disciplinary Committee, the Disciplinary Committee, the Disciplinary Committee, Criminal Courts, the Disciplinary Committee, Committee, The Supreme Court, Nagubai Ammal, Criminal cases.33, Admission, Income Tax Officer, the Disciplinary Committee, Income Tax, Account, this S/B Account, the Account Holder, Mahakant, Ashram Road,, Bank Account, the Bank Account, M.R. Shah and Co., HUF, The Disciplinary Committee, the Police Department, Income Tax, Income Tax Officer, the Sahyog Co-operative, Bank Limited, the State Bank of India, the Disciplinary Committee, the Income Tax Officer, Taxes Paid, Sahyog Bank, ITO Ward, the Bank Account Number, Name and Branch of the Bank, the Income Tax Officer, Fraud, the Income Tax Department, the Income Tax Officers of Ward, the Income Tax Officer, HUF, Bank Passbook, Bank Accounts, Bank Accounts, the Government of India, Bank Account, Bank Accounts, Bank Accounts, the Income Tax Officer, a Criminal Advocate, the Income Tax Officers, Income Tax Authorities, the Income Tax Department, the Income Tax Department, the Income Tax Department, the Income Tax Department, the Income Tax Department, Bank Accounts, the Bank Account, Bank Accounts, Income Tax, Gujarat III, CIT, the Disciplinary Committee, HQ-3, UDC, the Inward Register at Sr, the Inward Register, the Income Tax Officer, the Disciplinary Committee, Bank Account, Income Tax Officers, Supreme Court, the Apex Court, the Supreme Court, the High Court, Criminal Revision, Appellate Court, Court, the Enforcement Directorate, Enforcement Directorate, the Apex Court, the Foreign Exchange Regulation Act, Enforcement Directorate, the Apex Court, Court, the Customs Authorities, Enforcement Directorate, Court, Court, the Foreign Exchange Regulation Act, Court, The Disciplinary Committee, the Disciplinary Committee, Council, Bar Council, the Apex Court, AIR 1963, Advocate, the Bar Council, Tribunal, Bar, Advocate, Advocate, Advocate, Court, Advocate, Bar, the Apex Court, Court, the Apex Court, Bar Council of Rajasthan, the Apex Court, Court, the Disciplinary Committee of the Bar Council of India, the State Bar Council, Council of the Institute of Chartered Accountants, The High Court, Court, Court, Council, the High Court, Council, P.D. Gupta v., AIR 1998, the Apex Court, Bar Council of India, State Bar Councils, Bar Council of India, Bar Council of India, State Bar Councils, the Bar Council of India, P.D. Gupta, P.D. Gupta, Council, the Disciplinary Committee, Council, the Institute permanently.58., Council, the Membership of the Institute

GPE: India, New Delhi, New Delhi, Act.5, India, Proviso, New York, Mines v. Ramjee, Anand, pp, Rajendra, Singh v. State of M. P. : AIR1996SC2736, Khaitan, India, horoscope, Ahmedabad, A.Y., A.Y., you.3, Honour, Ahmedabad, K.T.M.S., J.S., India

DATE: 1949, 18th to 20th October, 6th May, 1993, 20th May, 16-12-1993, December 1998, 23-5-2001, 13-9-2002, 11-9-2002, 3 to 4 weeks, 27-9-2002, 20-10-2002, 18-10-2002, 18-10-2002, 4-9-2002, 18-10-2002, 20-1-2003, 8-9-2003, 1949, five years, five years, 1988, 1988, 60 days, 14 days, 14 days, 14 days, 1956, 1961, 7097, 1965, 1996, '23, 1995)IILLJ25SC, 1996)IILLJ296SC, '24, 1996)IILLJ296SC, 1999, 1996)IILLJ296SC, 38, '25, 1993, 20-4-1994, 6-5-1994, 28-5-1994, 23-5-1995, 6-9-1995, 28-9-1995, 22-9-1995, December 1998, 8-10-1997, 1965, 1922, 1999, 1872, the month of March, month of March, the financial year, 11,011/-, 11/-, 11,011/-, 1249, 21-4-1993, 90-91, any year, Honour's.4, '37, year 1992-93, years 1990-1991, 1991-92, 21-4-1993, 20-4-1993, years 1990-1991, 1992-93, year 1989-90, one month, this 21st April, 1993, 1993, years, 104155, 104155, 2278, 8-11-1995, nearly a month, 20-10-1976, April, 1993, the day, 1926, '52, 2003, 80, '15, Para 15

FAC: the 228th Meeting, Sections 9 and 17(3

CARDINAL: 2002.2, 1.1, 15, 29, 3-2-2002, 22, 21, 17-8-2002, 26-8-2002, 4, 10-10-2002, 11-10-2002, 19-10-2002, 19-10-2002, one, 10, 11, 21, 8-6-1993, more than 800, 21.98, 168, four, 30, 29, 29-4-1999, 12, 153, 155, 2, 1, 1, 3, three, 3, three, two, 1, 2, 3, 4, 5, 4, 21(5, 6, 22, 1958]1SCR371, 1, 12, 12, 1, 2, 3, 4, 2, 3, 4, 5, 6, 12, 15, 3, 4, 5, 16, 4, 16, 17, 1, 2, 1978]113ITR389(Delhi, 974, one, 2003)7SCC492, 1, 5, 5, 5.053, 22, 5, 1, 1977]2SCR904, 262, 1987)ILLJ115SC, 1999]3SCR1173, only one, 2002)IIILLJ1124SC, 1994)ILLJ162SC, 472-75, 58, 31, 34, 35, 491, 37, 2, one, 29, 16-12, 31-3-1994, 20-4-1994, 16-12-1993, 16-12-1993, 31-5-1994, 31-8-1994, 25, 26, 10-3-1995, 5, 10-3-1995, one, 9-6-1995, 23, 8-10-1997, 29, four, four, 2003)7SCC492, 1, 13, 1, 12 to 33, as many as 168, 4, 17 to 22, One, 8, 20,000/-, 10,000/-, one, 307, 21, 21, 2(5, 21-4-93, 92-93, 8(8, 21-4-93, 22, 22, 3, 21-4-1993, 2(3, 4(8, 4(7, 6(3, 6(2, 6(1, 8(8, 8(7, 8(5, 8(3, 8(2, 8(1, 62 to 74, 8(1, 1, 2, 3, 4, 2, four, four, four, 16, 9, four, 11, 15, 13, 15, one, four, 22, 8(8, One, 12, 23, 89, 19-4-1993, 19-4-1993, 21, 8-6-1993, 15, 27, 14, 22, 6-3-1995, 21,75,500/-, 21,87,719/-, 21, only four, 168, one, 8-6-1993, 1-3-1995, 8-6-1993, one, one, 8-6-1993, 8-6-1993, 23, two, 8-6-1993, one, 8-6-1993, two, two, one, 8-6-1993, two, only one, two, 1-3-1995, 31, 31, 2, 8-6-1993, 1-3-1995, half, 21, 8-6-1993, 1-3-1995, 21, 22, 23, 24, one, 21, four, four, 8-6-1995, 8-6-1993, 1-3-1995, 21, 8-6-1993, 1-3-1995, 21, 1992CriLJ2781, 19-10-1966, 19-10-1966, one, 8-6-1993, 1-3-1995, 21, 8-6-1993, 1, two, two, 129, 334, 349, one

NORP: Challans, states:'I, Gujarat, Rules

ORDINAL: first, first, third, first, second, first, first

PRODUCT: Shri Umedsing Bhati, Accountant, 8-10-1997, count.44, Chartered

TIME: the minutes, minutes

WORK_OF_ART: Statute Book, Russell on Arbitration', 22nd Edition, Russell on Arbitration', 22nd Edition, Paper Book No

EVENT: Regulation 15, Regulation 15, Regulation 17, Regulation 17, Regulation 11 (ii, SC 283

QUANTITY: 28-2-1995, 91-92/92-93

PERCENT: 23/24-4-1993