1 S.B. Civil Misc. Appeal No.184/2009 Nirmal Kunawat Vs. Rajesh Suhalka DATE OF ORDER : - 20.3.2009 HON'BLE MR. PRAKASH TATIA, J. Mr. Arun Bhansali, for the appellant. <><><> Heard learned counsel for the appellant. The present appeal has been preferred under Section 22A(1) of the Chartered Accountants Act, 1949, whereas as Section 22A provides for constitution of appellate authority only. It is also mentioned in the appeal that appeal has been preferred against the order passed under Section 21 of the Chartered Accountants Act dated 27th Oct., 2008, whereas Section 21 shown to this Court is under Chapter V with heading “Misconduct”. The Section 21 under Chapter V provides for Disciplinary Directorate, Board of Discipline (under Section 21A), Disciplinary Committee (under Section 21B), Authority, Disciplinary Committee, Board of Discipline and Director (Discipline) to have powers of civil court (Under Section 21C) and Transitional Provisions (Under Section 21D). Section 21D runs as under: - 2 “21D Transitional Provisions. All complaints pending before the Council or any inquiry initiated by the Disciplinary Committee or any reference or appeal made to a High Court prior to the commencement of the Chartered Accountants (Amendment) Act, 2006, shall continue to be governed by the provisions of this Act, as if this Act had not bee amended by the Chartered Accountants (Amendment) Act, 2006”. It is clear from Section 21D that only complaints, which were pending before the Council or any inquiry initiated by the Disciplinary Committee or any reference or appeal made to the High Court prior to commencement of Chartered Accountants Act (Amendment Act), 2006 shall continue to be governed by the provision of this Act, as if this Act has not bee amended by Chartered Accountants (Amendment) Act, 2006. Admittedly the present matter is not falling in Section 21D. As per Section 21A the appeal against the impugned order lies before the appellate authority constituted under Section 21A. In view of th above, the present appeal is not maintainable. Learned counsel for the appellant prayed 3 that this appeal may be treated as writ petition. The prayer is allowed. Office is directed to register the appeal as writ petition, which may be placed before the appropriate bench. (PRAKASH TATIA), J. c.p.goyal/-