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Core Purpose

Notification by the Institute of Chartered Accountants of India under Section 20(2) of the Chartered Accountants Act, 1949 read with Regulation 18 of the Chartered Accountants Regulations, 1988, permanently removing CA. Siva Prasad Pulavarthi (Membership No. 204076) from the Register of Members with effect from 27th December, 2023, following a finding of professional misconduct.

Detailed Summary

The Institute of Chartered Accountants of India (ICAI), New Delhi, by Notification No. PPR/1/S/09/DD/1/S/INF/09/DC/41/09 dated 27th December, 2023, records that its Disciplinary Committee, acting under Section 21B(3) of the Chartered Accountants Act, 1949 read with Rule 18(17) of the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007, found CA. Siva Prasad Pulavarthi (Membership No. 204076, Flat No. 501, Block A, Fresh Living Apartments, Hyderabad, Telangana-500081) guilty of Professional Misconduct under Clause (1) of Part II and Clause (7) of Part I of the Second Schedule to the Act. After a hearing under Rule 19(1), the Disciplinary Committee ordered permanent removal of his name from the Register of Members and imposed a fine of Rs. 5,00,000 (Rupees Five Lakhs only). The Respondent's appeal under Section 22G of the Act secured an interim stay by Order dated 25th February, 2012, but was dismissed by the Appellate Authority on 5th September, 2012, upholding the Disciplinary Committee's order; the Respondent thereafter deposited a demand draft of Rs. 5,00,000 in favour of ICAI. His subsequent Writ Petition No. 553/2013 before the Hon'ble High Court of Delhi, which initially secured an interim stay by Order dated 18th February, 2013, was dismissed for non-prosecution by Order dated 24th May, 2023. In pursuance thereof, and exercising powers under Section 20(2) of the Chartered Accountants Act, 1949, ICAI notifies under Regulation 18 of the Chartered Accountants Regulations, 1988 that CA. Siva Prasad Pulavarthi's name stands permanently removed from the Register of Members with effect from 27th December, 2023. The notification is signed by CA. (Dr.) Jai Kumar Batra, Secretary.

Full Text

EXTRAORDINARY PART III—Section 4 PUBLISHED BY AUTHORITY No. 861] NEW DELHI, WEDNES DAY , DECEMBER 27, 2023/ PAUS HA 6, 1945 CG-DL-E-27122023-250921 THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA, NEW DELHI (Set up by an Act of Parliament) NOTIFICATION New Delhi, the 27th December , 2023 (CHARTERED ACCOUNTANTS) No. PPR/1/S/09/DD/1/S/INF/09/DC/41/09 : In terms of the provision s of Section 21B(3) of the Chartered Accountants Act, 1949 read with Rules 18(17) of the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007, the Disciplinary Committee has held CA. Siv a Prasad Pulavarthi (Membership No. 204076), Flat No. 501, Block A Fresh Living Apartments, Next to Reliance Fresh Super Market, HYDERABAD(Telangana) -500081, guilty of Professional Misconduct falling within the meaning of Clause (1) of Part II and Clause (7) of Part I of Second Schedule to the aforesaid Act. After affording an opportunity of hearing in terms of Rule 19(1) of the aforesaid Rules, the Disciplinary Committee ordered for PERMANENT removal of the name of aforesaid CA. Siva Prasad Pulavarthi ( Membership No. 204076) from the Register of Members and also imposed a fine of Rs. 5,00,000/ -(Rupess Five Lakhs only). Aggrieved by Order of the Committee, the Respondent preferred an Appeal in terms of Section 22G of the Chartered Accountants Act, 1949, wherein an interim stay was granted vide Order dated 25th February, 2012. However, the Appellate Authority vide its Order dated 5th September, 2012 dismissed the appeal and upheld the impugned Order of the Disciplinary Committee. In compliance of the same , the Respondent had deposited a demand draft of Rs. 5,00,000/ -(Rupees Five Lakhs only) in favour of ICAI against the fine imposed upon him in the matter. Aggrieved by the said Order, CA. Siva Prasad Pulavarthi (Membership No. 204076) filed a Writ Petitio n bearing no. 553/2013, before the Hon’ble High Court of Delhi, wherein an interim stay was granted vide Order dated 18th February, 2013. However, the said Writ Petition was dismissed by the Hon’ble High Court of Delhi vide its Order dated 24th May, 2023, on account of non -prosecution. In pursuance thereof and in exercise of the powers conferred by sub -section (2) of Section 20 of the aforesaid Act, it is hereby notified under Regulation 18 of the Chartered Accountants Regulations, 1988 that the name of CA. Siva Prasad Pulavarthi (Membership No. 204076), shall stand PERMANENTLY removed from the Register of Members with effect from 27th December, 2023. CA. (Dr.) JAI KUMAR BATRA, Secy. [ADVT. -III/4/Exty./6 44/2023 -24] Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi -110064 and Published by the Controller of Publications, Delhi -110054.

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