Home India The Institute of Chartered Accountants of India In terms of the provisions of Section 21A 3 of the Chartered...
Date: 2019-05-17 Category: Extra Ordinary State: Union Government Country: India

In terms of the provisions of Section 21A 3 of the Chartered Accountants Act,

Issued by The Institute of Chartered Accountants of India · Not Applicable

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Executive Summary & Key Takeaways

Executive Summary: This document contains notifications from The Institute of Chartered Accountants of India regarding disciplinary actions against several chartered accountants. The notifications, effective from May 17, 2019, detail the removal of names from the Register of Members due to professional or other misconduct. The document outlines the specific violations and the duration of removal for each case. Key Points / Main Content: Disciplinary Actions: * CA. Vinit Kumar Mantri (Membership No. 421041): Name removed from the Register of Members for three months for Other Misconduct. A fine of Rs. 10,000 inclusive of GST was imposed. * CA. Nati Panwar (Membership No. 524232): Name removed from the Register of Members for one month for Professional Misconduct. * CA. Sunil Grover (Membership No. 502104): Name removed from the Register of Members for one month for Professional Misconduct. A penalty of Rs. 10,000 plus applicable taxes (totaling Rs. 11,800 including GST) was imposed. * CA. Sunil Kumar Gupta Ray (Membership No. 015142): Name removed from the Register of Members for three years for Professional Misconduct. * CA. Ashitkumar Thomas Macwan (Membership No. 107891): Name removed from the Register of Members for eighteen months for Professional and Other Misconduct. Regulatory Framework: * Actions are in accordance with Section 21A3 and Section 21B3 of the Chartered Accountants Act, 1949. * The actions follow the Chartered Accountants Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases Rules, 2007, specifically Rule 14(9), Rules 1817, and 191. * Regulations are also based on Section 20(2) of the Act and Regulation 18 of the Chartered Accountants Regulations, 1988. Effective Date: * All removals are effective from May 17, 2019. Impact Analysis: Chartered Accountants: Impact: * The named Chartered Accountants are suspended from practicing for the specified periods and must face the professional and social consequences of the disciplinary actions. Action Required: * The concerned Chartered Accountants must comply with the terms of their suspension and any associated penalties. The Institute of Chartered Accountants of India (ICAI): Impact: * ICAI maintains the integrity of the profession by enforcing its code of conduct and taking disciplinary actions against members who violate it. Action Required: * ICAI needs to update and maintain the Register of Members to reflect these removals and ensure compliance with the orders.

Key Entities Referenced

Chartered Accountants Act, 1949: An act of parliament governing chartered accountants in India. Chartered Accountants Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases Rules, 2007: Rules pertaining to investigations of misconduct by chartered accountants. Board of Discipline: A body that held CA. Vinit Kumar Mantri guilty of Other Misconduct. Vinit Kumar Mantri: A Chartered Accountant, Member No. 421041, found guilty of Other Misconduct. Chartered Accountants Regulations, 1988: Regulations related to chartered accountants. Nati Panwar: A Chartered Accountant, Member No. 524232, found guilty of Professional Misconduct. Sunil Grover: A Chartered Accountant, Member No. 502104, found guilty of Professional Misconduct. Sunil Kumar Gupta Ray: A Chartered Accountant, Member No. 015142, found guilty of Professional Misconduct.
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L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx III—[k.M 4 PART III—Section 4 izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY la- 166] ubZ fnYyh] 'kqØokj] ebZ 17] 2019@oS'kk[k 27] 1941 No. 166] NEW DELHI, FRIDAY, MAY 17, 2019/VAISAKHA 27, 1941 भभभभााााररररततततीीीीयययय चचचचााााटटटट(cid:4)(cid:4)डड(cid:4)(cid:4)डड (cid:4)(cid:4) (cid:4)(cid:4)एएएएककककााााउउउउंंंंटटटट(cid:10)(cid:10)(cid:11)(cid:11)(cid:10)(cid:10)(cid:11)(cid:11)सससस सससस(cid:13)(cid:13)ंं(cid:13)(cid:13)ंं थथथथाााानननन (संस(cid:5) के एक अ(cid:10)ध(cid:12)नयम (cid:5)वारा ग(cid:20)ठत) अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 17 मई, 2019 ((((चचचचााााटटटट(cid:4)(cid:4)डड(cid:4)(cid:4)डड (cid:4)(cid:4) (cid:4)(cid:4)एएएएककककााााउउउउंंंंटटटट(cid:10)(cid:11)(cid:10)(cid:11)(cid:10)(cid:11)(cid:10)(cid:11)सससस)))) सससस..ंं..ंं पपपपीीीीपपपपीीीीआआआआरररर////पपपपीीीी////111122221111////11116666----डडडडीीीीडडडडीीीी////111133336666////आआआआईईईईएएएएननननएएएएफफफफ////11116666////बबबबीीीीओओओओडडडडीीीी////222244441111////2222000011117777....————चाट(cid:4)ड (cid:4) एकाउंट(cid:10)(cid:11)स (वृि(cid:17)त क और अ(cid:23)य कदाचार के अ(cid:23) वेषण(cid:29) और मामल(cid:29) के सचं ालन क! "#$या) िनयम, 2007 के िनयम 14 के उपिनयम (9) के साथ प’ठत, चाट(cid:4)ड (cid:4) एकाउंट(cid:10)(cid:11)स अिधिनयम, 1949 क! धारा 21क(3) के उपबंध(cid:29) के िनबंधनानुसार अनुशासन बोड(cid:4) ने, ससससीीीीएएएए.... ििििववववििििननननतततत ककककुुुुममममाााारररर ममममं(cid:25)ं(cid:25)ं(cid:25)ं(cid:25)ीीीी ((((ससससदददद(cid:13)(cid:13)(cid:13)(cid:13)यय यय तततताााा सससस..ंं..ंं 444422221111000044441111)))),,,, CCCC////oooo ककककैैैैललललााााशशशश मममम(cid:25)(cid:25)ंं(cid:25)(cid:25)ंं ीीीी,,,, ईईईई----8888,,,, गगगगु$ु$ु$ु$ननननााााननननकककक ककककााााललललोोोोननननीीीी,,,, आआआआबबबब ुु ुु ररररोोोोडडडड 333300007777000022226666 को, पूव/0 अिधिनयम क! धारा 22 के साथ प’ठत पहली अनुसूची के भाग 4 के खंड (2) के अथा(cid:4)(cid:23) तग(cid:4)त अ(cid:23)य कदाचार का दोषी पाया ह ै और इसके प’रणाम;व<प उपयु(cid:4)=त सीए. िविनत कुमार म?ं ी (सद; यता स.ं 421041) के नाम को तीन (03) मास क! अविध के िलए सद;य(cid:29) के रिज;टर से हटान े का आदशे #दया था और साथ ही उन पर 10,000 Aपए [दस हजार Aपए (जीएसटी सिहत)] का जुमा(cid:4)ना भी अिधरोिपत #कया था । इसके अनुसरण म (cid:10) और पूव/0 अिधिनयम क! धारा 20 क! उपधारा (2) Bारा "दC शि0य(cid:29) का "योग करते Dए, चाट(cid:4)ड(cid:4) एकाउंट(cid:10)(cid:11)स िविनयम, 1988 के िविनयम 18 के अधीन यह अिधसूिचत #कया जाता ह ै #क उ0 ससससीीीीएएएए.... ििििववववििििननननतततत ककककुुुुममममाााारररर मममम(cid:25)(cid:25)ंं(cid:25)(cid:25)ंं ीीीी 2499 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] ((((ससससदददद(cid:13)(cid:13)(cid:13)(cid:13)यय यय तततताााा सससस..ंं..ंं 444422221111000044441111)))) ककककाााा ननननाााामममम,,,, 11117777 ममममईईईई,,,, 2222000011119999 सससस ेे ेे ततततीीीीनननन ((((00003333)))) ममममाााासससस कककक(((( अअअअववववििििधधधध ककककेेेे ििििललललएएएए ससससदददद(cid:13)(cid:13)(cid:13)(cid:13)यययय)))) ककककेेेे ररररििििजजजज(cid:13)(cid:13)(cid:13)(cid:13)टटटटरररर सससस ेे ेे हहहहटटटट जजजजााााएएएएगगगगाााा । राकेश कुमार सहगल, काय(cid:4)कारी सिचव [िवEापन -III/4/असा-/48/19] THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA (Set up by an Act of Parliament) NOTIFICATION New Delhi, the 17th May, 2019 (CHARTERED ACCOUNTANTS) No. PPR/P/121/16-DD/136/INF/16/BOD/241/2017: In terms of the provisions of Section 21A(3) of the Chartered Accountants Act, 1949 read with sub-rule (9) of Rule 14 of the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007, the Board of Discipline has held CA. Vinit Kumar Mantri (Membership No. 421041), C/o Kailash Mantri, E-8, Gurunanak Colony, Abu Road- 307 026, guilty of ‘Other Misconduct’ falling within the meaning of Clause (2) of Part IV of the First Schedule read with Section 22 of the aforesaid Act and consequently ordered for removal of the name of CA. Vinit Kumar Mantri (M.No. 421041) from the Register of Members for a period of three(03) months and also imposed a fine of Rs. 10,000/- (Rupees Ten Thousand only (inclusive of GST)) upon him. In pursuance thereof and in exercise of the powers conferred by sub-section (2) of Section 20 of the aforesaid Act, it is hereby notified under Regulation 18 of the Chartered Accountants Regulations, 1988 that the name of said CA. Vinit Kumar Mantri (Membership No. 421041) shall stand removed from the Register of Members for a period of three (03) months with effect from 17th May, 2019. RAKESH KUMAR SEHGAL, Acting Secy. [ADVT.-III/4/Exty./48/19] अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 17 मई, 2019 ((((चचचचााााटटटट(cid:4)(cid:4)डड(cid:4)(cid:4)डड (cid:4)(cid:4) (cid:4)(cid:4)एएएएककककााााउउउउंंंंटटटट(cid:10)(cid:11)(cid:10)(cid:11)(cid:10)(cid:11)(cid:10)(cid:11)सससस)))) सससस..ंं..ंं पपपपीीीीआआआआरररर----33335555////11114444----डडडडीीीीडडडडीीीी----66664444////11114444////डडडडीीीीससससीीीी////555522220000////2222000011117777....————चाट(cid:4)ड (cid:4) एकाउंट(cid:10)(cid:11)स (वृि(cid:17)त क और अ(cid:23)य कदाचार के अ(cid:23)व ेषण(cid:29) और मामल(cid:29) के सचं ालन क! "#$या) िनयम, 2007 के िनयम 18(17) और 19(1) के साथ प’ठत, चाट(cid:4)ड (cid:4) एकाउंट(cid:10)(cid:11)स अिधिनयम, 1949 क! धारा 21ख(3) के उपबंध(cid:29) के िनबंधनानुसार अनशु ासन सिमित न,े ससससीीीीएएएए.... ननननााााततततीीीी पपपपववंंववंं ाााारररर ((((ससससदददद(cid:13)(cid:13)(cid:13)(cid:13)यय यय तततताााा सससस..ंं..ंं 555522224444222233332222)))),,,, ससससीीीी----111177779999,,,, सससस--ेे--ेे टटटटरररर 11110000,,,, ननननोोोोएएएएडडडडाााा----222200001111333300001111 को, पूव/0 अिधिनयम क! दसू री अनुसचू ी के भाग 1 के खंड (7) और (8) के अथा(cid:4)(cid:23) तगत(cid:4) विृ Cक कदाचार का दोषी पाया ह ै और इसके प’रणाम;व<प उपयु(cid:4)= त सीए. नाती पंवार (सद; यता सं. 524232) के नाम को एक (01) मास क! अविध के िलए सद;य(cid:29) के रिज;टर स े हटाने का आदशे #दया था । इसके अनसु रण म (cid:10) और चाट(cid:4)ड (cid:4) एकाउंट(cid:10)(cid:11)स िविनयम, 1988 के िविनयम 18 के साथ प’ठत पूव/0 अिधिनयम क! धारा 20 क! उपधारा (2) Bारा "दC शि0य(cid:29) का "योग करत े Dए, यह अिधसूिचत¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 3 #कया जाता ह ै #क उ0 ससससीीीीएएएए.... ननननााााततततीीीी पपपपववंंववंं ाााारररर ((((ससससदददद(cid:13)(cid:13)(cid:13)(cid:13)यय यय तततताााा सससस..ंं..ंं 555522224444222233332222)))) ककककाााा ननननाााामममम,,,, 11117777 ममममईईईई,,,, 2222000011119999 सससस ेे ेे एएएएकककक ((((00001111)))) ममममाााासससस कककक(((( अअअअववववििििधधधध ककककेेेे ििििललललएएएए ससससदददद(cid:13)(cid:13)(cid:13)(cid:13)यययय)))) ककककेेेे ररररििििजजजज(cid:13)(cid:13)(cid:13)(cid:13)टटटटरररर सससस ेे ेेहहहहटटटट जजजजााााएएएएगगगगाााा । राकेश कुमार सहगल, काय(cid:4)कारी सिचव [िवEापन -III/4/असा-/48/19] NOTIFICATION New Delhi, the 17th May, 2019 (CHARTERED ACCOUNTANTS) No. PR-35/14-DD-64/14/DC/520/2017.—In terms of the provisions of Section 21B(3) of the Chartered Accountants Act, 1949 read with Rules 18(17) and 19(1) of the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007, the Disciplinary Committee has held CA. Nati Panwar (Membership No. 524232), C-179, Sector 10, NOIDA-201 301, guilty of Professional Misconduct falling within the meaning of Clauses (7) and (8) of Part I of the Second Schedule to the aforesaid Act and consequently ordered for removal of the name of aforesaid CA. Nati Panwar (Membership No. 524232) from the Register of Members for a period of one (01) month. In pursuance thereof and in exercise of the powers conferred by sub-section (2) of Section 20 of the aforesaid Act, read with Regulation 18 of the Chartered Accountants Regulations, 1988, it is hereby notified that the name of said CA. Nati Panwar (Membership No. 524232), shall stand removed from the Register of Members for a period of one (01) month with effect from 17th May, 2019. RAKESH KUMAR SEHGAL, Acting Secy. [ADVT.-III/4/Exty./48/19] अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 17 मई, 2019 ((((चचचचााााटटटट(cid:4)(cid:4)डड(cid:4)(cid:4)डड (cid:4)(cid:4) (cid:4)(cid:4)एएएएककककााााउउउउंंंंटटटट(cid:10)(cid:11)(cid:10)(cid:11)(cid:10)(cid:11)(cid:10)(cid:11)सससस)))) सससस..ंं..ंं पपपपीीीीपपपपीीीीआआआआरररर----111100000000////11115555----डडडडीीीीडडडडीीीी----88881111////आआआआईईईईएएएएननननएएएएफफफफ////11115555////डडडडीीीीससससीीीी////555577772222////2222000011117777....————चाट(cid:4)ड (cid:4) एकाउंट(cid:10)(cid:11)स (वृि(cid:17)त क और अ(cid:23) य कदाचार के अ(cid:23) वेषण(cid:29) और मामल(cid:29) के संचालन क! "#$या) िनयम, 2007 के िनयम 18(17) और 19(1) के साथ प’ठत, चाट(cid:4)ड (cid:4) एकाउंट(cid:10)(cid:11)स अिधिनयम, 1949 क! धारा 21ख(3) के उपबंध(cid:29) के िनबधं नानुसार अनुशासन सिमित न,े ससससीीीीएएएए.... ससससननुुननुु ीीीीलललल 0000ोोोोववववरररर ((((ससससदददद(cid:13)(cid:13)(cid:13)(cid:13)यय यय तततताााा सससस..ंं..ंं 555500002222111100004444)))),,,, 1111////99994444,,,, 11110000----बबबबीीीी,,,, गगगगललललीीीी नननन..ंं..ंं 7777,,,, वववव(cid:13)(cid:13)(cid:13)(cid:13)ेेेे टटटट ररररोोोोहहहहततततााााशशशश ननननगगगगरररर,,,, शशशशााााहहहहददददरररराााा,,,, 3333दददद4444ललललीीीी 111111110000000033332222 को, पूव/0 अिधिनयम क! दसू री अनुसचू ी के भाग 2 के खंड (1) के अथा(cid:4)(cid:23) तगत(cid:4) विृ Cक और अ(cid:23) य कदाचार का दोषी पाया ह ै और इसके प’रणाम;व<प सीए. सुनील Gोवर (सद;य ता स.ं 502104) के नाम को एक (01) मास क! अविध के िलए सद;य(cid:29) के रिज;टर से हटाने का आदशे #दया था और साथ ही उन पर केवल 10,000 Aपए (दस हजार Aपए) जमा लागू कर (अथा(cid:4)त् 11,800 Aपए क! कुल रािश, िजसम(cid:10) यथा लागू जीएसटी सिIमिलत ह)ै का जुमा(cid:4)ना भी अिधरोिपत #कया था । इसके अनुसरण म (cid:10) और चाट(cid:4)ड (cid:4) एकाउंट(cid:10)(cid:11)स िविनयम, 1988 के िविनयम 18 के साथ प’ठत पूव/0 अिधिनयम क! धारा 20 क! उपधारा (2) Bारा "दC शि0य(cid:29) का "योग करते Dए, यह4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] अिधसूिचत #कया जाता ह ै #क ससससीीीीएएएए.... ससससननुुननुु ीीीीलललल 0000ोोोोववववरररर ((((ससससदददद(cid:13)(cid:13)(cid:13)(cid:13)यययय तततताााा सससस..ंं..ंं 555500002222111100004444)))) ककककाााा ननननाााामममम,,,, 11117777 ममममईईईई,,,, 2222000011119999 सससस ेे ेे एएएएकककक ((((00001111)))) ममममाााासससस कककक(((( अअअअववववििििधधधध ककककेेेे ििििललललएएएए ससससदददद(cid:13)(cid:13)(cid:13)(cid:13)यययय)))) ककककेेेे ररररििििजजजज(cid:13)(cid:13)(cid:13)(cid:13)टटटटरररर सससस ेे ेेहहहहटटटट जजजजााााएएएएगगगगाााा । राकेश कुमार सहगल, काय(cid:4)कारी सिचव [िवEापन -III/4/असा-/48/19] NOTIFICATION New Delhi, the 17th May, 2019 (CHARTERED ACCOUNTANTS) No. PPR-100/15-DD-81/INF/15/DC/572/2017.—In terms of the provisions of Section 21B(3) of the Chartered Accountants Act, 1949 read with Rules 18(17) and 19(1) of the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007, the Disciplinary Committee as held CA. Sunil Grover (Membership No. 502104), 1/94, 10-B, Gali No. 7, West Rohtas Nagar, Shahdara, Delhi 110 032, guilty of Professional Misconduct falling within the meaning of Clause (1) of Part II of the Second Schedule to the aforesaid Act and consequently ordered for removal of the name of aforesaid CA. Sunil Grover(Membership No. 502104) from the Register of Members for a period of one (01) month and also imposed a penalty of Rs.10,000/- only( Rupees Ten Thousand only) plus applicable taxes(i.e. total sum of Rs. 11,800-including GST as applicable) . In pursuance thereof and in exercise of the powers conferred by sub-section (2) of Section 20 of the aforesaid Act, read with Regulation 18 of the Chartered Accountants Regulations, 1988, it is hereby notified that the name of said CA. Sunil Grover (Membership No. 502104), shall stand removed from the Register of Members for a period of one (01) month with effect from 17th May, 2019. RAKESH KUMAR SEHGAL, Acting Secy. [ADVT.-III/4/Exty./48/19] अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 17 मई, 2019 ((((चचचचााााटटटट(cid:4)(cid:4)डड(cid:4)(cid:4)डड (cid:4)(cid:4) (cid:4)(cid:4)एएएएककककााााउउउउंंंंटटटट(cid:10)(cid:11)(cid:10)(cid:11)(cid:10)(cid:11)(cid:10)(cid:11)सससस)))) सससस..ंं..ंं पपपपीीीीआआआआरररर----333366664444////11114444----डडडडीीीीडडडडीीीी----00007777////11115555////डडडडीीीीससससीीीी////666644443333////2222000011117777....————चाट(cid:4)ड (cid:4) एकाउंट(cid:10)(cid:11)स (वृि(cid:17)त क और अ(cid:23)य कदाचार के अ(cid:23)व ेषण(cid:29) और मामल(cid:29) के सचं ालन क! "#$या) िनयम, 2007 के िनयम 18(17) और 19(1) के साथ प’ठत, चाट(cid:4)ड (cid:4) एकाउंट(cid:10)(cid:11)स अिधिनयम, 1949 क! धारा 21ख(3) के उपबंध(cid:29) के िनबंधनानसु ार अनशु ासन सिमित न,े ससससीीीीएएएए.... ससससननुुननुु ीीीीलललल ककककुुुुममममाााारररर गगगग55ुु55ुु ाााा ररररेेेे ((((ससससदददद(cid:13)(cid:13)(cid:13)(cid:13)यय यय तततताााा सससस..ंं..ंं 000011115555111144442222)))),,,, 1111 ननननबबबबेेेे ततुुततुु ललललाााा ललललननेेननेे ,,,, पपपपीीीी ओओओओ ररररााााजजजजपपपपररुुररुु ,,,, ककककोोोोललललककककाााातततताााा 777700000000111144449999 को, पूव/0 अिधिनयम क! दसू री अनुसूची के भाग 1 के खंड (5), (6), (7) और (8) के अथा(cid:4)(cid:23)त गत(cid:4) विृ Cक कदाचार का दोषी पाया ह ै और इसके प’रणाम;व<प सीए. सुनील कुमार गुOा रे (सद;य ता सं. 015142) के नाम को तीन (03) वष (cid:4) क! अविध के िलए सद;य(cid:29) के रिज;टर स े हटाने का आदशे #दया था । इसके अनुसरण म (cid:10) और चाट(cid:4)ड (cid:4) एकाउंट(cid:10)(cid:11)स िविनयम, 1988 के¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 5 िविनयम 18 के साथ प’ठत पूव/0 अिधिनयम क! धारा 20 क! उपधारा (2) Bारा "दC शि0य(cid:29) का "योग करत ेDए यह अिधसूिचत #कया जाता ह ै #क ससससीीीीएएएए.... ससससननननुुुु ीीीीलललल ककककुुुुममममाााारररर गगगग5555ुुुु ाााा ररररेेेे ((((ससससदददद(cid:13)(cid:13)(cid:13)(cid:13)यययय तततताााा सससस....ंंंं 000011115555111144442222)))) ककककाााा ननननाााामममम,,,, 11117777 ममममईईईई,,,, 2222000011119999 सससस ेे ेे ततततीीीीनननन ((((00003333)))) ववववषषषष (cid:4)(cid:4) (cid:4)(cid:4)कककक(((( अअअअववववििििधधधध ककककेेेे ििििललललएएएए ससससदददद(cid:13)(cid:13)(cid:13)(cid:13)यययय)))) ककककेेेे ररररििििजजजज(cid:13)(cid:13)(cid:13)(cid:13)टटटटरररर सससस ेे ेेहहहहटटटट जजजजााााएएएएगगगगाााा । राकेश कुमार सहगल, काय(cid:4)कारी सिचव [िवEापन -III/4/असा-/48/19] NOTIFICATION New Delhi, the 17th May, 2019 (CHARTERED ACCOUNTANTS) No. PR-364/14-DD-07/15/DC/643/2017.—In terms of the provisions of Section 21B(3) of the Chartered Accountants Act, 1949 read with Rules 18(17) and 19(1) of the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007, the Disciplinary Committee has held CA. Sunil Kumar Gupta Ray (Membership No. 015142), 1 Nebutala Lane, P O Rajpur, Kolkata 700 149, guilty of Professional Misconduct falling within the meaning of Clauses (5), (6), (7) and (8) of Part I of the Second Schedule to the aforesaid Act and consequently ordered for removal of the name of aforesaid CA. Sunil Kumar Gupta Ray(Membership No. 015142) from the Register of Members for a period of three (03) years. In pursuance thereof and in exercise of the powers conferred by sub-section (2) of Section 20 of the aforesaid Act, read with Regulation 18 of the Chartered Accountants Regulations, 1988, it is hereby notified that the name of said CA. Sunil Kumar Gupta Ray (Membership No. 015142), shall stand removed from the Register of Members for a period of three (03) years with effect from 17th May, 2019. RAKESH KUMAR SEHGAL, Acting Secy. [ADVT.-III/4/Exty./48/19] अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 17 मई, 2019 ((((चचचचााााटटटट(cid:4)(cid:4)डड(cid:4)(cid:4)डड (cid:4)(cid:4) (cid:4)(cid:4)एएएएककककााााउउउउंंंंटटटट(cid:10)(cid:11)(cid:10)(cid:11)(cid:10)(cid:11)(cid:10)(cid:11)सससस)))) सससस..ंं..ंं पपपपीीीीआआआआरररर----00006666////11114444----डडडडीीीीडडडडीीीी----33330000////11114444////डडडडीीीीससससीीीी////666644446666////2222000011117777....————चाट(cid:4)ड (cid:4) एकाउंट(cid:10)(cid:11)स (वृि(cid:17)त क और अ(cid:23)य कदाचार के अ(cid:23)व ेषण(cid:29) और मामल(cid:29) के सचं ालन क! "#$या) िनयम, 2007 के िनयम 18(17) और 19(1) के साथ प’ठत, चाट(cid:4)ड (cid:4) एकाउंट(cid:10)(cid:11)स अिधिनयम, 1949 क! धारा 21ख(3) के उपबंध(cid:29) के िनबंधनानुसार अनुशासन सिमित न,े ससससीीीीएएएए.... अअअअििििशशशशततततककककुुुुममममाााारररर थथथथॉॉॉॉममममसससस ममममककककववववाााानननन ((((ससससदददद(cid:13)(cid:13)(cid:13)(cid:13)यय यय तततताााा सससस..ंं..ंं 111100007777888899991111)))),,,, बबबबीीीी////11114444,,,, ससससथथथथाााापपपप9999ययययाााा अअअअपपपपााााटटटट(cid:4)(cid:4)मम(cid:4)(cid:4)मम(cid:11)(cid:11)(cid:10)(cid:10)(cid:11)(cid:11)(cid:10)(cid:10) सससस,,,, (cid:13)(cid:13)(cid:13)(cid:13)टटटट::::ललललगगगग अअअअ(cid:13)(cid:13)(cid:13)(cid:13)पपपपतततताााालललल ककककेेेे ससससममममीीीीपपपप,,,, गगगग$$ुु$$ुु ककककुुुुलललल,,,, ममममेमेमेमेमननननगगगगरररर,,,, अअअअहहहहममममददददााााबबबबाााादददद 333388880000000055552222 को, पूव/0 अिधिनयम क! पहली अनुसूची के भाग 4 के खडं (2) और दसू री अनुसूची के भाग 1 के खंड (7) और (8) के अथा(cid:4)(cid:23)त गत(cid:4) विृ Cक और अ(cid:23)य कदाचार का दोषी पाया ह ैऔर इसके प’रणाम;व<प सीए. अिशतकुमार थॉमस मकवान (सद;य ता सं. 107891) के नाम को अठारह (18) मास क!6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] अविध के िलए सद;य(cid:29) के रिज;टर स े हटाने का आदशे #दया था । इसके अनुसरण म (cid:10) और चाट(cid:4)ड (cid:4) एकाउंट(cid:10)(cid:11)स िविनयम, 1988 के िविनयम 18 के साथ प’ठत पूव/0 अिधिनयम क! धारा 20 क! उपधारा (2) Bारा "दC शि0य(cid:29) का "योग करते Dए, यह अिधसूिचत #कया जाता ह ै #क ससससीीीीएएएए.... अअअअििििशशशशततततककककुुुुममममाााारररर थथथथॉॉॉॉममममसससस ममममककककववववाााानननन ((((ससससदददद(cid:13)(cid:13)(cid:13)(cid:13)यययय तततताााा सससस..ंं..ंं 111100007777888899991111)))) ककककाााा ननननाााामममम,,,, 11117777 ममममईईईई,,,, 2222000011119999 सससस ेे ेेअअअअठठठठााााररररहहहह ((((11118888)))) ममममाााासससस कककक(((( अअअअववववििििधधधध ककककेेेे ििििललललएएएए ससससदददद(cid:13)(cid:13)(cid:13)(cid:13)यययय)))) ककककेेेे ररररििििजजजज(cid:13)(cid:13)(cid:13)(cid:13)टटटटरररर ससससेे ेे हहहहटटटट जजजजााााएएएएगगगगाााा । राकेश कुमार सहगल, काय(cid:4)कारी सिचव [िवEापन -III/4/असा-/48/19] NOTIFICATION New Delhi, the 17th May, 2019 (CHARTERED ACCOUNTANTS) No. PR-06/14-DD-30/14/DC/646/2017.—In terms of the provisions of Section 21B(3) of the Chartered Accountants Act, 1949 read with Rules 18(17) and 19(1) of the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007, the Disciplinary Committee has held CA. Ashitkumar Thomas Macwan (Membership No. 107891), B/14, Sthaptya Apartments, Nr. Sterling Hospital, Gurukul, Memnagar, Ahmedabad 380 052, guilty of Professional and Other Misconduct falling within the meaning of Clause (2) of Part IV of First Schedule and Clauses (7) & (8) of Part I of the Second Schedule to the aforesaid Act and consequently ordered for removal of the name of CA. Ashitkumar Thomas Macwan(Membership No. 107891) from the Register of Members for a period of eighteen (18) months. In pursuance thereof and in exercise of the powers conferred by sub-section (2) of Section 20 of the aforesaid Act, read with Regulation 18 of the Chartered Accountants Regulations, 1988, it is hereby notified that the name of CA. Ashitkumar Thomas Macwan(Membership No. 107891), shall stand removed from the Register of Members for a period of eighteen (18) months with effect from 17th May, 2019. RAKESH KUMAR SEHGAL, Acting Secy. [ADVT.-III/4/Exty./48/19] Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054

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