Disciplinary Proceedings under
Section 21 of the Company Secretaries Act, 1980 – Manoj H. Shah vs Mahesh
Palimkar | Board of Discipline Final Order (DC/430/2018)
Matter (Professional Language —
Meaning Preserved)
Facts of the Case
A complaint was filed before the
Board of Discipline of the Institute of Company Secretaries of India under
Section 21 of the Company Secretaries Act, 1980 alleging professional
misconduct by the Respondent, a Company Secretary in practice.
The complaint related to professional services rendered by the Respondent in
his professional capacity and alleged failure in compliance with professional
standards and duties expected from a practicing Company Secretary.
The Director (Discipline) examined
the complaint and the material available on record and placed the matter before
the Board of Discipline for adjudication.
Issues Involved
- Whether the Respondent was guilty of professional or
other misconduct under the Company Secretaries Act, 1980.
- Whether professional duties were discharged with due
diligence and adherence to statutory requirements.
- Whether the conduct of the Respondent violated
professional ethics and standards prescribed for members in practice.
Petitioner’s Arguments
- The Respondent failed to perform professional
obligations with the level of care and diligence required from a Company
Secretary in practice.
- Statutory and procedural requirements were not
properly complied with.
- The alleged acts amounted to professional misconduct
under the governing provisions of the Act and disciplinary rules.
Respondent’s Arguments
- The Respondent denied the allegations and contended
that professional duties were performed based on records and information
made available.
- It was submitted that there was no intentional
negligence or misconduct.
- The Respondent argued that the complaint lacked
sufficient basis to establish professional misconduct.
Court / Board Order (Findings)
The Board of Discipline evaluated:
- Written submissions
- Documents placed on record
- Principles of natural justice
- Professional obligations of a Company Secretary
After considering the material
available, the Board arrived at its conclusion regarding whether the Respondent
was guilty or not guilty of professional misconduct and passed the final order
accordingly in accordance with disciplinary provisions of the Act.
Important Clarification
The Board reiterated that
disciplinary proceedings under the Company Secretaries Act are quasi-judicial
in nature and determination of misconduct depends upon:
- Evidence on record
- Professional standards expected from a Company
Secretary
- Due diligence in discharge of duties
The burden lies on evaluation of
conduct rather than intention alone.
Sections Involved
- Section 21 of the Company Secretaries Act, 1980
- Company Secretaries (Procedure of Investigations of
Professional and Other Misconduct and Conduct of Cases) Rules, 2007
- Provisions relating to Professional Misconduct under
the Act (Schedules to the Act)
Link to download the order
https://www.mytaxexpert.co.in/uploads/1771427649_DC4302018FinalOrderManojHShahVsMaheshPalimkar.pdf
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