P.B.Mukharji, J. - (1.) This is a Reference under Section 21 of the Chartered Accountants Act, 1949. The Chief controller of Exportes, New Delhi, is the complainant and G. P. Acharya, B. SC, F. C. A., Quartered Accountant and Auditor, is the respondent.
(2.) The complaint against the Chartered Accountant is that he duly certified a statement of exports of onions during 1949-50 before the Joint Chief Controller of Ex-ports, Calcutta, showing that a firm called "pawjee Dadabhoy and Co." of 67, Canning street, Calcutta, had exported a certain quantity of onions during a certain number of years. This statement was necessary for obtaining permits to export the goods. The certificate which the Chartered Accountant gave was as follows: "G.P. Acharya, B. Sc., F. C. A., Chartered Accountant and Auditor (Membership No. 837) practising at Calcutta do hereby certify that the above statement has been prepared, checked and verified by me from and with reference to export licenses, shipping bills, E. P. Forms, Bills of Lading, Export invoices, account books and other documents in the possession of the firm maintained by them in the course of their export business and that the exports have been made by the Firm in their own name and I do hereby further certify that the particulars shown in the original documents have been examined by me with the particulars shown in the above statement and are substantially correct".
(3.) The above certificate admittedly contained false and inaccurate statements in respect of three items of invoice value -- (1) Rs. 280/-, (2) Rs. 1995/- and (3) Rs. 8641/-. These figures were figures of exports effected by two other firms and not by the firm Dawjee Dadapnoy and Co. Therefore, the statement in the certificate that these exports were made by the firm in their own name was false. That is the substance of the complaint against the Chartered Accountant. The lots of Tons 4-9-1-18 and Tons 15-10-0-10 were shipped by M/s. K.V.R.M.k. Chetty and M.C. Dhalech respectively and not by M/s Oawjee Dadabhoy and Co. This inaccuracy was revealed on an examination of the Bills of Lading and Invoices produced by the firm.;