CA who practiced Bigamy one of the acts of Moral Turpitude guilty of professional misconduct

The Disciplinary Committee of ICAI in the matter of Ms. Sangeetha B. Vs. CA. M Bala Balaji held CA guilty of professional misconduct, who practiced Bigamy one of the acts of Moral Turpitude.

The Board of Discipline vide Findings dated 10th February 2023 was of the view that CA. M Bala Balaji (M. No. 215450) is 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.

An action under Section 21A (3) of the Chartered Accountants Act, 1949 was contemplated against CA. M Bala Balaji (M. No. 215450} and communication dated 2ih March 2023 was addressed to him thereby granting him an opportunity of being heard in person and/or to make written representation before Board on 19th April 2023.

CA. M Bala Balaji (M. No. 215450) was not present before Board on 19th April 2023 and had sent across his written representation dated 12th April 2023. Keeping in view his written representation, the Board decided to consider his case for award of punishment.

CA. M Bala Balaji (M.No. 215450) in his written representation, inter-alia, submitted as under:

1. The charge alleged itself is incorrect/false and it is invalid. The allegation is that second marriage is done. Whether the second marriage is valid? The answer to this question is “no”. Because it is void ab initio as per the Section 5 (i) and Section 11 of the Hindu Marriage Act 1955.

2. The Complainant made false allegation of Bigamy. But no case in the competent Court to the score of Bigamy under IPC 494, 495 was made, which makes the allegation itself legally not tenable.

3. The Complainant, her parents, and all her relatives were well aware of the first marriage.

4. Every case has its own facts / circumstances and findings/opinion should not be made based on assumptions. Only a competent Court with appropriate jurisdiction can pronounce verdict on the offence of bigamy after performing necessary investigations regarding the validity of marriages as per law.

5. To extort huge settlement and to disrepute the Respondent is the malafide intention of the Complainant behind this case and other Court Cases.

6. The real intention behind all the Court cases/complaints made against him can be clearly/easily understood by reading the Settlement Agreement signed by the Complainant.

7. Execution of the Settlement Agreement is pending because of the disputes raised by the Complainant in filing necessary Memorandum/ Affidavits as per clause 6 (iii) of Settlement Agreement before the Principal District Judge, Erode. His legal counsel is dealing with it in the Court.

The Board has carefully gone through the facts of the case along with the written representation of CA. M Bala Balaji (M.No. 215450).

As per the findings of the Board as contained in its report, bigamy is one of the acts of moral turpitude which clearly bring disrepute to the profession. The Board was of the view that it is a fact that the Respondent made second marriage with the Complainant while his first marriage was not dissolved, and his such conduct has certainly brought disrepute to the profession. Accordingly, the Board held the Respondent 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.

Thus, upon consideration of the facts of the case, the consequent misconduct of CA. M.Bala Balaji (M. No.215450) and keeping in view his written representation before it, the Board decided to remove the name of CA. M. Bala Balaji (M.No.215450) from the Register of Members for a period of 3 (three) months and also imposed a Fine of Rs. 1,00,000/- (Rs. One Lakh only) upon him.

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