- (1.)Mr. Nikunt Raval, learned Advocate appearing for the petitioner has submitted that the petitioner is seriously aggrieved by the inaction on the part of the respondent authorities in not deciding the complaint no. PR-15/2018-DD/35/2018 dated 09.01.2018 filed by the petitioner against the respondent no. 4 under the Chartered Accountants Act, 1949. It is submitted that though the complaint has been filed in the year 2018, till date, no action has been taken. It is submitted that during the pendency of the writ petition, the petitioner, has made a representation dated 14.09.2021 to the Secretary, Disciplinary Directorate, Institute of Chartered Accountants of India. In response whereof, the petitioner, has received the communication dated 23.09.2021. It is submitted that in the said communication, it has been informed that the completion of the prescribed stages under the Chartered Accountants (Procedures of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007, the matter is now under process for doing the needful in terms of Rule 9 of the aforesaid Rules. It is submitted that it appears that now the Institute of Chartered Accountants of India, is actively considering the complaint. However, it is urged that let there be a direction to the Institute of Chartered Accountants to decide the same as early as possible since the complaint is pending since 2018.
(2.)Pertinently, the complaint of the petitioner, was filed in the year 2018. Recently, the petitioner, has received the communication dated 23.09.2021. The relevant extracts whereof read thus:
"Please refer to your letter dated 14th September, 2021 on the status of the captioned complaint matter.

This is to inform you that on completion of the prescribed stages under the Chartered Accountants (Procedures of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007, the matter is now under process for doing the needful in terms of Rule 9 of the aforesaid Rules.

At this stage, since the matter is under examination in terms of the Rules cited above, any further communication in this regard would be sent only subject to the decision taken by the appropriate authority in this matter.

Please be assure that the matter is receiving attention as mentioned above. "

Except the communication dated 23.09.2021, it appears that the Institute of Chartered Accountants of India has not taken any decision.

(3.)Therefore, the ends of justice would meet if the Institute of Chartered Accountants of India is directed to decide the complaint of the petitioner as early as possible. In view of the above, the Disciplinary Committee, Institute of Chartered Accountants of India, shall take a decision on the complaint of the petitioner within a period of eight weeks from the date of receipt of copy of this order and communicate the same to the petitioner within two weeks thereafter. The complaint, shall be decided strictly in accordance with law.