The notification announces the removal of CA. Daulat Mal Mehta's name from the Register of Members of the Institute of Chartered Accountants of India (ICAI) for a period of three months, effective from April 16, 2024. This action follows a disciplinary proceeding where CA. Mehta was found guilty of 'Other Misconduct'.
Key Changes
CA. Daulat Mal Mehta (Membership No. 034930) has been found guilty of 'Other Misconduct' as defined under Item (2) of Part IV of the First Schedule to the Chartered Accountants Act, 1949 read with Section 22 of the said Act.
The Board of Discipline has ordered the removal of CA. Mehta's name from the Register of Members for a period of 03 (three) months, effective from April 16, 2024.
A fine of Rs. 1,00,000/- (Rupees One Lakh) has been imposed on CA. Daulat Mal Mehta.
Impact Analysis
Impact on CA. Daulat Mal Mehta
His professional reputation may be negatively affected.
Impact on ICAI Members
Maintains the integrity and credibility of the Chartered Accountancy profession.
Impact on Clients of CA. Daulat Mal Mehta
Potential disruption in ongoing engagements and projects.
Suggested Action Items
Clients of CA. Daulat Mal Mehta to make necessary arrangements for their accounting and auditing requirements.
Key Entities Referenced
CA. Daulat Mal Mehta: Chartered Accountant, member of ICAI (Membership No. 034930), who has been found guilty of professional misconduct.
Institute of Chartered Accountants of India (ICAI): The regulatory body for Chartered Accountants in India, responsible for maintaining professional standards and ethical conduct.
Board of Discipline: A committee within ICAI responsible for investigating and adjudicating cases of professional misconduct.
Chartered Accountants Act, 1949: The primary legislation governing the Chartered Accountancy profession in India.
Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007: Rules outlining the procedures for investigating and handling cases of professional misconduct.
Chartered Accountants Regulations, 1988: Regulations framed under the Chartered Accountants Act, 1949, providing detailed rules for the functioning of the ICAI.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-18042024-253739
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CG-DL-E-18042024-253739
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असाधारण
EXTRAORDINARY
भाग III—खण् ड 4
PART III—Section 4
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 263] नई ददल्ली, मगं लवार, अप्रलै 16, 2024/चत्रै 27, 1946
No. 263] NEW DELHI, TUESEDAY, APRIL 16, 2024/CHAITRA 27, 1946
भारतीय सनदी लखे ाकार सस्ट्ं थान
अजधसचू ना
नई ददल् ली, 16 अप्रलै , 2024
(चार्टडट अकाउंर्ेंट्स)
स.ं पीआर/िी/138/2021/डीडी/181/2021/बीओडी/652/2022.—चार्टडट अकाउंर्ेंर् (वजृ तक और अन् य
कदाचार के अन् वेषणों और मामलों के संचालन की प्रदिया) जनयम, 2007 के जनयम 14 के उपजनयम (9) के साथ पठित,
चार्टडट अकाउंर्ेंर् अजधजनयम, 1949 की धारा 21क(3) के उपबंधों के जनबंधनानुसार, अनिु ासन बोडट ने सीए. दौलत मल
महे ता (सदस्ट्यता सख्ं या 034930), 702, एसीएमई प्लािा, चाकला मरे ो स्ट्र्ेिन के सामने, सगं म जसनमे ा के समीप, अधँ रे ी
पवू ,ट मबुं ई(महाराष्ट्र) 400059, को उक्त अजधजनयम की धारा 22 के साथ पठित चार्टडट अकाउंर्ेंर् अजधजनयम, 1949 की
पहली अनुसूची के भाग IV की मद (2) के अथाटन् तगटत 'अन्य कदाचार' का दोषी पाया ह ै और उसके पठरणामस्ट्वरूप पूवोक्त
जनयमों के जनयम 15(1) के जनबंधनानुसार सुनवाई का अवसर प्रदान करने के पश्चात्, सीए. दौलत मल महे ता (सदस्ट्यता
सख्ं या 034930) के नाम को 03 (तीन) मास की अवजध के जलए सदस्ट्यों के रजिस्ट्र्र स े हर्ान े का आदेि ददया ह ै और साथ
ही 1,00,000/- रुपय े(केवल एक लाख रुपए) का िुमाटना भी अजधरोजपत दकया । इसके अनुसरण म ेंऔर पूवोक्त अजधजनयम
की धारा 20 की उपधारा (2) द्वारा प्रदत्त िजक्तयों का प्रयोग करत े हुए, चार्टड ट अकाउंर्ेंर् जवजनयम, 1988 के जवजनयम 18
के अधीन यह अजधसूजचत दकया िाता ह ै दक सीए. दौलत मल महे ता (सदस्ट्यता सख्ं या 034930) का नाम 16 अप्रलै ,
2024 स े03 (तीन) मास की अवजध के जलए सदस्ट्यों के रजिस्ट्र्र स ेहर् िाएगा ।
सीए. (डा.) िय कुमार बत्रा, सजचव
[जवज्ञापन-III/4/असा./032/2024-25]
2594 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4]
THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
NOTIFICATION
New Delhi, the 16th April, 2024
(CHARTERED ACCOUNTANTS)
No. PR/G/138/2021/DD/181/2021/BOD/652/2022.—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. Daulat Mal Mehta (M.No. 034930), 702, ACME Plaza, Opposite Chakala Metro Station, Near Sangam
Cinema, Andheri East, MUMBAI(Maharashtra) 400059, guilty of ‘Other Misconduct’ falling within the meaning
of Item (2) of Part IV of the First Schedule to the Chartered Accountants Act, 1949 read with Section 22 of the said
Act and consequently after affording an opportunity of being heard in terms of Rule 15(1) of the aforesaid Rules
ordered for removal of the name of CA. Daulat Mal Mehta (M. No. 034930) from the Register of Members for a
period of 03(Three) months and also imposed a Fine of Rs. 1,00,000/-(Rupees One Lakh) only. 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 CA. Daulat Mal Mehta
(M.No. 034930) shall stand removed from the Register of Members for a period of 03(Three) months with effect
from 16th April, 2024.
CA. (Dr.) JAI KUMAR BATRA, Secy.
[ADVT.-III/4/Exty./032/2024-25]
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.