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PETITIONER: THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA

       Vs.

RESPONDENT: M/S PRICE WATERHOUSE

DATE OF JUDGMENT:       11/07/1997

BENCH: S. SAGHIR AHMAD

ACT:

HEADNOTE:

JUDGMENT:                       J U D G M E N T S. SAGHIR AHMAD. J. Leave granted. 2.   I  have  gone  through  the  judgment  prepared  by  my Esteemed Brother,  Hon. Ramaswamy,  J., but  for the reasons which I  shall shortly  indicate, I  am unable to agree with the interpretation  placed on  Section 21  of the  Chartered Accountants Act, 1949 (for short, the "Act"), as also on the Regulation 16 framed thereunder. Consequently, I do not also agree with  the proposed  final decision  as, in my opinion, the present  appeal  is  liable  to  be  dismissed  and  the judgment of the High Court has to be upheld. 3.   The facts have been set out in the judgment prepared by Brother Ramaswamy,  J., and, therefore, they need not be set out  here.   Since  I   differ  only   on  the  question  of interpretation of  Section 21  read with 21 Regulation 16, I quote those provisions hereinbelow:      Section 21.  Procedure in inquiries      relating to  misconduct of  members      of Institute.      (1) Where on receipt of information      by, or  of a  complaint made to it,      the  Council  is  prima  facie  of,      opinion  that  any  member  of  the      Institute has  been guilty  of  any      professional or  other  misconduct,      the Council shall refer the case to      the Disciplinary  Committee and the      Disciplinary    Committee     shall      thereupon hold  such inquiry and in      such manner  as may  be  prescribed      and shall  report the result of its      inquiry to the Council.      (2) If  on receipt  of such  report      the Council  finds that  the member      of the  Institute is  not guilty of      any    professional     or    other      misconduct,  it  shall  record  its      finding accordingly and direct that      the proceedings  shall be  filed or

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    the complaint  shall be  dismissed,      as the case may be.      (3) If  on receipt  of such  report      the Council  finds that  the member      of the  Institute is  guilty of any      professional or  other  misconduct,      lt   shall    record   a    finding      accordingly and  shall  proceed  in      the  manner   laid  down   in   the      succeeding sub-sections.      (4) Where  the finding  is  that  a      member of  the Institute  has  been      guilty of a professional misconduct      specified in  the  First  Schedule,      the Council  shall  afford  to  the      member  an   opportunity  of  being      heard  before   orders  are  passed      against him  on the  case, and  may      thereafter   make    any   of   the      following orders, namely :      (a) reprimand the member;      (b) remove  the name  of the member      from the  Register for such period,      not exceeding  five years,  as  the      Council thinks fit:           Provided that where it appears      to the Council that the case is one      in which  the name  of  the  member      ought  to   be  removed   from  the      Register  for  a  period  exceeding      five years or permanently, it shall      not make  any order  referred to in      clause (a) or clause (b), but shall      forward the  case to the High Court      with its recommendations thereon.      (5) Where the misconduct in respect      of which  the Council has found any      member of  the Institute  guilty is      misconduct  other   than  any  such      misconduct as is referred to in sub      section (4),  it shall  forward the      case to  the High  Court  with  its      recommendations thereon.      (6) On  receipt of  any case  under      sub-section (4) or sub-section (5),      the High Court shall fix a date for      the hearing  of the  case and shall      cause notice  of the  date so fixed      to be  given to  the member  of the      Institute  concerned,  the  Council      and to  the Central Government, and      shall  afford   such  member,   the      Council and  the Central Government      an opportunity  of being  heard and      may  thereafter  make  any  of  the      following orders, namely:      (a) direct  that the proceedings be      filed, or dismiss the complaint, as      the case may be;      (b) reprimand the member;      (c) remove  him from  membership of      the Institute either permanently or      for such  period as  the High Court      thinks fit;      (d) refer  the case  to the Council

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    for further inquiry and report.      (7)  Where it  appears to  the High      Court that the transfer of any case      pending before  it to  another High      Court  will  promote  the  ends  of      justice  or  tend  to  the  general      convenience of  the parties, it may      so transfer  the case,  subject  to      such  conditions,  if  any,  as  it      thinks fit  to impose, and the High      Court  to   which  such   case   is      transferred shall  deal with  it as      if the  case had  been forwarded to      it by the Council.      Explanation  I:-  In  this  section      "High  Court"   means  the  highest      civil court of appeal not including      the   Supreme   Court,   exercising      jurisdiction in  the area  in which      the person  whose conduct  is being      inquired into  carries on  business      or  has   his  principal  place  of      business at the commencement of the      inquiry;           Provided that  where the cases      relating to  two or more members of      the Institute  have to be forwarded      by the  Council to  different  High      Courts,  the   Central   Government      shall having  regard to the ends of      Justice and the general convenience      of the  parties, determine which of      the High Courts to the exclusion of      others shall hear the cases against      all the members.      Explanation II  :- For the purposes      of  this  section  "member  of  the      Institute" Includes  a  person  who      was a  member of  the Institute  on      the date  of the alleged misconduct      although he   has  ceased to  be  a      member of the Institute at the time      of the inquiry.      (8) For the purposes of any inquiry      under this section, the Council and      the  Disciplinary  Committee  shall      have the  same powers as are vested      in a  civil court under the Code of      Civil Procedure,  1908, in  respect      of the  following matters, namely :      -      (a)  summoning  and  enforcing  the      attendance  of   any   person   and      examining him on oath;      (b) the discovery and production of      any document; and      (c)    receiving     evidence    on      affidavit."      "Regulation  16:   Report  of   the      Disciplinary Committee:      (1)  The   Disciplinary   Committee      shall  submit  its  report  to  the      Council.      (2)  Where   the  findings  of  the      Disciplinary Committee  is that the

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    respondent     is     guilty     of      professional    and     or    other      misconduct, a copy of the report of      the Disciplinary Committee shall be      furnished to  the respondent and he      shall be  given the  opportunity of      making a  representation in writing      to the Council.      (3) The  Council shall consider the      report the  Disciplinary  Committee      along with,  the representation  in      writing of  the respondent, if any,      and if  in its  opinion  a  further      enquiry is  necessary, shall  cause      such further  enquiry  to  be  made      whereupon a further report shall be      submitted   by   the   Disciplinary      Committee.      (4)  The   Council  shall,  on  the      consideration of the report and the      further  report  if  any,  and  the      representation in  writing  of  the      respondent,  if   any,  record  its      findings.           Provided that if the report of      the Disciplinary  Committee is that      the respondent is not guilty of any      professional or  other  misconduct,      the Council  shall not  record  its      findings contrary  to the report of      the Disciplinary Committee.      (5)  The  finding  of  the  Council      shall  be   communicated   to   the      complainant and the respondent." 4.   The interpretation  placed by Brother Ramaswamy, J., on Section 21  read with  Regulation 16 is that where a finding of "not  guilty"  is returned by the Disciplinary Committee, the Council still has the power to call for a further report from the  Disciplinary Committee  and  if  the  Disciplinary Committee again holds the delinquent Member "not guilty", no option is  left to the Council except to accept the findings of the  Disciplinary Committee  and record a finding of "not guilty". the  only question  is whether  the Council has the power to  call for  a further  report from  the Disciplinary Committee in  case it  submits a  report of  "not guilty" in respect  of   the  Member   against  whom   proceedings  for misconduct, as  defined in  the Act.  were conducted against him. 5.   Institute of Chartered Accountants of India (for short, the "Institute"),  is defined  in Section  6(e) of  the Act. Section 3  which  provides  for  the  incorporation  of  the Institute lays down as under :      "3. Incorporation of the Institute:      (1) All  persons  whose  names  are      entered  in  the  Register  at  the      commencement of  this Act  and  all      persons  who   may  hereafter  have      their names entered in the Register      under the  provisions of  this Act,      so long  as they  continue to  have      their  names   borne  on  the  said      Register, are  hereby constituted A      body corporate  by the  name of the      institute of  Chartered Accountants      of  India,  and  all  such  persons

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    shall be  down as  members  of  the      Institute.      (2)  The   Institute   shall   have      perpetual succession  and a  common      seal  and   shall  have   power  to      acquire,  hold   and   dispose   of      property,    both    movable    and      immovable, and  shall by  its  name      sue or be sued " 6.   Section 4  specifies the  persons who shall be entitled to have their names entered in the Register maintained under this Act. Section 6 provides that no Member of the Institute shall be entitled to practice whether in India or elsewhere, unless he  has obtained  from the  Council, a certificate of practice. Section  7  provides  that  every  member  of  the Institute in  practice shall  have  the  right  to  use  the designation of  "Chartered Accountant.  Section 8  specifies the disabilities for which a person shall not be entitled to have his  name entered in or borne on the Register Section 9 which provides  for the  constitution of  the Council of the Institute is as under :      "9. Constitution  of the Council of      the Institute.      (1) There shall be a Council of the      Institute for the management of the      affairs of  the Institute  and  for      discharging the  functions assigned      to it under this Act.      (2) The  Council shall  be composed      of the following persons, namely :      (a)  not   more  than   twenty-four      persons elected  by members  of the      Institute from  amongst the fellows      of the  Institute  chosen  in  such      manner  and   from  such   regional      constituencies as  may be specified      in  this   behalf  by  the  Central      Government by  notification in  the      Official Gazette;      (b) six  persons nominated  by  the      Central Government." 7.   Section 12  provides that  the Council  shall,  at  its first meeting,  elect two of its Members to be President and Vice-President  thereof.   Sub-section  (2)  of  Section  12 provides that  the President  shall be  the Chief  Executive Authority of the Council. 8.   Functions of the Council have been specified in Section 15 which  include granting  or  refusal  of  certificate  of practice under  the Act,  maintenance and  publication of  a Register of  persons  qualified  to  practice  as  Chartered Accountants, removal  of names  from the  Register  and  the restoration  to  the  Register  of  names  which  have  been removed, the  regulation and  maintenance of  the status and standard of  professional qualifications  of the members and the exercise of disciplinary powers conferred by this Act.      9. Section 17 provides as under :      "Committees of the Council.      (1) The  Council  shall  constitute      from  amongst   its   members   the      following   Standing    Committees,      namely:      (i) an Executive Committee,      (ii) an Examination Committee, and      (iii) a Disciplinary Committee.      (2) The  Council may also form such

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    other committees  from amongst  its      members as  it deems  necessary for      the purpose  of  carrying  out  the      provisions of  this  Act,  and  any      committee so  framed may,  with the      sanction  of  the  Council,  co-opt      such other members of the Institute      not  exceeding  two-thirds  of  the      members of  the  committee  as  the      committee  thinks   fit,  and   any      member   so   co-opted   shall   be      entitled to exercise all the rights      of a member of the committee.      (3) EACH OF THE STANDING COMMITTEES      SHALL CONSIST OF THE PRESIDENT AND      THE VICE PRESIDENT EX-OFFICIO, AND      THREE OTHER MEMBERS OF THE COUNCIL      ELECTED BY THE COUNCIL:           Provided that  in the  case of      the Disciplinary  Committee, out of      the  members  to  be  elected,  two      shall be  elected by  the  Council,      and  the  third  nominated  by  the      Central government from amongst the      persons nominated to the Council by      the Central Government.      (4) The  President  and  the  Vice-      President of  the Council  shall be      the  Chairman   and  Vice  Chairman      respectively   of   each   of   the      Standing Committees.      (5) Every  member of  the  Standing      Committee other  than the  Chairman      and the  Vice-Chairman  shall  hold      office for  one year  from the date      of his  election, but,  subject  to      being a  member of  the Council, he      shall be eligible for re-election.      (6) The  Standing Committees  shall      exercise  such   functions  and  be      subject to  such conditions  in the      exercise   thereof    as   may   be      prescribed." 10.  Section 19  provides that  the Council shall maintain a Register of  the Members  of the Institute. Section 20 gives power to  the Council  to remove from the  Register the name or any  Member of the Institute for  various reasons set out therein. The  Council  is    required  to  remove  from  the Register the  name of any Member in respect of whom an order has been  passed under the Act that his name be removed from the Membership of  the Institute. 11.  Professional misconduct has been defined in Section 22. Section 21  which has  already been  quoted above, indicates the procedure  which has to be adopted in enquiries relating to  misconduct   of  Members   of  institute.   One  of  the punishments  which  can  be  inflicted  upon  a  Member,  on misconduct being  established, is  the removal  of his  name from the  Membership of  the Institute. Section 30 speaks of the power  of the  Council to  make Regulations  for various purposes,  including   exercise   of   disciplinary   powers conferred by  the Act.  It is in exercise of this power that Regulations, including Regulation 16 quoted above, have been made by the Council. 12.  From a  perusal of  these statutory provisions, lt will be seen  that the Council has got three Standing Committees,

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including a  Disciplinary Committee. The President and Vice- President  of  the  Council  are  the  President  and  Vice- President of  each of  these Standing  Committees, including the Disciplinary  Committee. The  Disciplinary Committee is, therefore, a  high power  Committee as  the Chief  Executive Authority of  the Council,  namely the  President,  is  also present in the Disciplinary Committee as its President. 13.  Let me  now  proceed  to  consider  the  provisions  of Section 21  so far as they are relevant for the present case in which  the Disciplinary  Committee had returned a finding of "not  guilty" and  when the  Council on  perusal of  that report called  for a  further report, the matter was brought before the High Court in a Writ Petition and the High Court, by the impugned judgment, held that the Council had no power to call for a further report. 14.  Under Sub-section  (1) of  Section 21,  the Council, on receipt of information or of a complaint made to it that any Member of  the Institute  is guilty  of any  professional or other misconduct,  has to refer the case to the Disciplinary Committee which  has to  hold an  enquiry, in such manner as may be  prescribed, and  report the result of its enquiry to the Council. 15.  Sub-section (2)  lays down as to what the Council would do if it finds, on the receipt of the report that the Member is "guilty" of any professional or other misconduct. It has, in that  event, to record the finding that the Member is not "guilty" with the direction that the proceedings be filed or the complaint be dismissed. 16.  Sub-section (4)  and  other  Sub-sections  specify  the procedure which  is to  be adopted  by the  Council where it finds, after  receipt of  the  report  of  the  Disciplinary Committee that the Member is guilty of professional or other misconduct. So  far as  the  question  of  "not  guilty"  is concerned, the relevant provisions of the Regulation 16 made by  the   Council  under  Section  30  of  the  Act  may  be considered.  This  is  contained  in  the  proviso  to  Sub- Regulation (4) of Regulation 16. It reads as under :           "Provided that  if the  report      of the  Disciplinary  Committee  is      that the  respondent is  not guilty      of  any   professional   or   other      misconduct the  Council  shall  not      record its findings contrary to the      report    of    the    Disciplinary      Committee." 17.  If Sub-section  (2)  of  Section  21  and  the  Proviso extracted above  are read together, it will come out that if the Disciplinary  Committee submits  report of "not guilty", the  Council  has  to  accept  this  report  And  close  the proceedings as  the mandate of law is that the Council shall not record  its findings  contrary  to  the  report  of  the Disciplinary Committee.  This provision  does not affect the primacy of  the Council.  lt does  not have  the  effect  of making the  Council a  body subordinate  to the Disciplinary Committee which  remains one  of the  Standing Committees of the Council.  Now if the President and Vice-President of the Council, who  are also  the President  and Vice-President of the Disciplinary Committee, have together with other Members of the  Committee, decided  on the  basis of the material on record,  that   the   member   against   whom   disciplinary proceedings  were   initiated  either   on  the  information received by  the Council  or on a specific complaint made to it, that  the Member is "not guilty", the same President and Vice-President sitting  in the  Council are  required not to adopt a  contrary finding  but to  adopt the findings of the

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Disciplinary Committee and close the proceedings. In view of this  provision   the  disciplinary  proceedings  cannot  be equated with  the disciplinary proceedings conducted against Government  servants where the Appointing Authority which is the authority  competent  to  inflict  ultimate  punishment, including that of dismissal, usually, under this rules  made under Article  309 or under executive instructions issued by the Government,  appoints an  enquiry officer  to  hold  the disciplinary proceedings  and submit a report whether or not the employee  against whom  such proceedings  were initiated was guilty  or not guilty. There, the authority competent to inflict punishment retains the jurisdiction to accept or not to accept  the findings  cf  the  enquiry  officer.  It  can ultimately differ  with the finding of "not guilty" recorded by the  enquiry officer and may give a contrary finding that the delinquent  employee was  guilty  and  then  proceed  to inflict the appropriate punishment according to law. 18.  Under  the   present  Act   and  the  Regulations  made thereunder, the Disciplinary Committee is a Committee headed by the  President of  the Council who is the Chief Executive Authority of  the Council  under Section  12(2)  and sits on the Disciplinary  Committee along  with the   Vice-president The highest  authority of  the Council, therefore, heads the Disciplinary Committee  as also other Standing Committees of the Council.  If, therefore,  the Regulation says that where the finding  of the  Committee is  that the  Member is  "not guilty", the  Council shall  not pass  any order contrary to that finding, it is quite understandable as the disciplinary Committee being  headed by  the Chief Executive Authority of the Council is not expected to overrule itself. 19.  Let me  now proceed  to consider  the  case  where  the finding recorded  by the  Disciplinary Committee is that the Member is "Guilty". 20.  Section 21  (3) and  (4) require that where the finding recorded by  the Disciplinary  Committee is that a Member is "guilty",  the   Council  shall  afford  to  the  Member  an opportunity of  being heard  before  proceeding  to  inflict punishment upon  that Member  or referring  the case  to the High Court  under Sub-section (4) or Subsection (5). How the High Court  will proceed in the matter has been indicated in Sub-section (6) and (7) of Section 21. 21.  Regulation 16(2) provides that where the finding of the Disciplinary Committee  is that  the Member  is "guilty",  a copy of  the report  shall be furnished to the Member and he shall be  given an opportunity of making a representation in writing to  the Council. The Council shall then consider the report  of   the  Disciplinary  Committee  along  with.  the representation of the Member and IF IN ITS OPINION A FURTHER ENQUIRY IS NECESSARY, IT SHALL CAUSE SUCH FURTHER ENQUIRY TO BE MADE WHEREUPON A FURTHER REPORT SHALL BE SUBMITTED BY THE DISCIPLINARY COMMITTEE. 22.  Regulation 16  (4) provides  that the Council, shall on the consideration  of the  report and the further report, if any, and  the  representation  of  the  Member,  record  its findings. 23.  This will  show that  a further  enquiry can be ordered only where  the Disciplinary  Committee has  initially found the Member to be "guilty" and has recorded a finding to that effect. An order for further enquiry can be passed only on a consideration of  the report  of Disciplinary  Committee and the representation  of the  Member made against such report. What is  implicit in this provision is that a Member to whom a copy  of the finding is furnished may have the occasion to challenge  or   to  accept   the  findings.  On  copy  being furnished, the  Member gets  an opportunity to look into the

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contents of  the report.  He may  find  that  the  procedure adopted by the Disciplinary Committee was not proper and was not in consonance with the requirements of law or principles of natural  justice or that the manner in which the evidence was scrutinised  by the Committees was incorrect or that the case required  certain material  evidence to  be brought  on record. In  such a situation, the President who is the Chief Executive Authority of the Council and if also the President of the  disciplinary committee  as also  other Members  will come to  know of  the grievance  of  the  delinquent  Member through  his   representation.  The   Council  may,   on   a consideration of  the report  and the  representation,  feel that it  was a  case where further enquiry was to be made by the Disciplinary  Committee in  the  light  of  the  various contentions raised  by the  delinquent Member.  It will then call upon  the    Disciplinary  Committee  to  hold  further enquiry and  submit a  further report.  On the submission of the  further  report  by  the  Disciplinary  Committee,  the Council will  take the  final decision  in the matter either itself or refer the case to the High Court together with its recommendations. This exercise is not to be undertaken where the Committee  has recorded  a finding  that the  delinquent Member was not "guilty". 24.  In order to bring out the point more effectively, I may refer to  the provisions  of Regulation  14 which have since been replaced  by an  amendment made  in 1988 by the present Regulation 14 is quoted below :      "Report   of    the    Disciplinary      Committee.      (1)  The   Disciplinary   Committee      shall  submit  its  report  to  the      Council.      (2) The  Council shall consider the      report    of    the    Disciplinary      Committee and if, in its opinion, a      further enquiry is necessary shall,      cause such  further enquiry  to  be      made  whereupon  a  further  report      shall   he    submitted   by    the      Disciplinary Committee.      (3)  The   Council  shall,  on  the      consideration of the report and the      further report,  if any, record its      findings.      (4) The  findings  of  the  Council      shall  be   communicated   to   the      complainant and the respondent." 25.  In the  earlier Regulation,  there  was  undoubtedly  a power in the Council to order further enquiry even where the finding was  recorded by the Disciplinary Committee that the Member was  "not guilty".  There was  no distinction between the  finding  of  "not  guilty"  and  finding  of  "guilty". Separate procedures  were not prescribed and therefore, with regard to  unamended provision it could be validly said that even where  a  report  was  submitted  by  the  Disciplinary Committee that  the Member  was "not  guilty",  the  Council could still  direct further  enquiry. This cannot be said in respect  of   Regulation  16   as  introduced  in  place  of Regulation 14  by an  amendment in  1988. Here  two separate procedures have  been indicated  and it has been provided in the proviso  appended to Regulation 16(4) that if the report of the  Committee was  that the Member was "not guilty", the Council would  not record  its  findings  contrary  to  that report. The Council is injuncted from taking a contrary view and has  to adopt  the report  of the Disciplinary Committee

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that the Member was "not guilty". 26.  If it  is held  that the  Council  can  still  order  a further enquiry  even in  those cases  in  which  a  further enquiry even  in those  cases in  which a  finding   of "not guilty" has  been recorded,  it would amount to altering the provisions of  the Act  and the  Regulations, which  is  not permissible under law. 27.  Brother Ramaswamy, J., has himself indicated that:      "The Council  has the power to call      for   further   report   from   the      Disciplinary Committee on non-guilt      of  the   professional   or   other      misconduct of  the  respondent.  in      this backdrop  the proviso  to sun-      regulation  24   of  Regulation  16      becomes relevant.  In case,  on the      second occasion,  the report of the      Disciplinary Committee  still holds      the delinquent  member not  guilty,      there is  no  option  left  to  the      Council  except,  by  operation  of      proviso to  sub-regulation  (4)  of      Regulation 16  read with Section 21      (2), as the Council is enjoined, to      record finding  of no  guilt  since      the power  of calling  for  further      report would started exhausted. Any      other  view,   in  our   considered      opinion, would defeat the object of      the Act." 28.  What is,  therefore, indicated  is that the Council has the power  to call  for further report from the Disciplinary Committee even  in  those  cases  where  the  Committee  has recorded a  finding of  "not guilty",  although, if the said finding is  repeated by  the Disciplinary  Committee in  its further report  the Council has no option but accept it. The helplessness of  the Council  has, therefore, been postponed as it  allows one-time  exercise to  the Council to call for further report  and thereafter to mutely accept the findings if the  findings of  "not  guilty"  are    repeated  by  the Disciplinary Committee.  Why has  this been  done  when  the Statute clearly  wants immediate  acceptance of the findings by the  Council, is  not comprehensible.  Reading  into  the provisions that  the Council has power to call for a further report even  in those  cases where  the finding given by the Committee is  that the  delinquent member  is "not  guilty", would amount  to altering  the  terms  of  the  Statute  and introducing a  provision which  did not  exist, unless it is case of casus omissus, which, admittedly it is not. 29.  It is  said that  a Statute is an edict of Legislature. The elementary  principle of  interpreting or  construing  a Statute is  to gather  the mens  or sententia  legis of  the Legislature. 30.  Interpretation  postulates  the  search  for  the  true meaning of  the words  used in  the Statute  as a  medium of expression to  communicate a particular thought. The task is not easy  as the  "language" is  often misunderstood even in ordinary conversation or correspondence. The tragedy is that although in the matter of correspondence or conversation the person who  has spoken the words or used the language can be approached for  clarification,  the  Legislature  cannot  be approached as  the Legislature, after enacting a law or Act, becomes functus  officio so  far as  that particular  Act is concerned and  it cannot  itself interpret it. No doubt, the Legislature retains  the power to amend or repeal the law so

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made and  can also declare its meaning, but that can be done only by  making another law or Statute after undertaking the scale process of law-making. 31.  Statute being  an  edict  of  the  Legislature,  it  is necessary that  it is  expressed in  clear  and  unambiguous language. In  spite of  Courts saying so innumberable times, the draftsmen  have paid  little attention  and  they  still boast of  the old  British jingle  I  am  the  Parliamentary draftsman. I  compose the country’s laws. And of half of the litigation, I  am undoubtedly the cause", which was referred to by  this Court  in Palace  Administration Board  vs.  RVB Thampuran & Ors. AIR 1980 SC 1187 (1195) = (1980) 3 SCR 187. In Kirby  v. Leather (1965) 9 All ER 441, the Draftsmen were severely criticised  in regard  to Section 22 (2) (b) of the (UK) Limitation  Act, 1939,  as it was said that the Section was so  obscure that the Draftsman must have been of unsound mind. 32.  Where, however,  the words  were  clear,  there  is  no obscruity, there  is no  ambiguity and  the intention of the Legislature is  clearly conveyed,  there is no scope for the Court to  innovate or  take upon itself the task of amending or altering the Statutory provisions. In  that situation the Judges should not proclaim that they are playing the role of a law-maker  merely for  an exhibition  of judicial  valour. They have  to remember   that  there is a line. though thin, which separates  adjudication from  legislation.  That  line should not  be crossed.  This can be vouchsafed by "an alert recognition  of   the  necessity   not  to   cross  it   and instinctive, as  well as trained reluctance to dog so." (See FRANKFURTER, Some  reflections on  the reading  of statutes, "Essays on Jurisprudence from the Columbia Law Review, p-51. See also:  Justice G.  P. Singh’s  Principles  of  Statutory Interpretation 6th Edn., 1996, p-15. 33.  It  is   true  that  this  Court  in  interpreting  the Constitution enjoys  a freedom  which is  not  available  in interpreting a  Statute and, therefore. it will be useful at this stage  to reproduce  what Lord  Diplock said  in Duport Steels Ltd. v. Sirs & Ors. (1980) 1 All ER 529 (HL) p-551:      "It  endangers   continued   public      confidence   in    the    political      impartiality  of   the   judiciary,      which   is    essential   to    the      continuance of  the rule of Law, if      Judges,   under   the   guise   of;      interpretation, provide  their  own      preferred  amendments  to  Statutes      which experience of their operation      has   shown    to   have    had   a      consequences that  members  of  the      court before  whom the matter comes      consider to  be injurious to public      interest." 34.  Where,  therefore,   the  "language"   is  clear,   the intention of  the Legislature  is to  be gathered  from  the language used. What is to be borne in mind is as to what has been said  in the Statute as also what has not been said . A construction which  requires, for  its support,  addition or substitution of  words or  which  results  in  rejection  of words, has  to be  avoided, unless it is covered by the rule of exception  of including  that of  necessity, which is not the case here. (See: Gwalior, Rayon Silk Mfg. (Wvq) Co. Ltd. vs. Custodian  of Vested  Forests Palghat & Anr, AIR 1990 SC 1747 (1752)  = (1990) 2 SCR 401; Smt. Shyam Kishori Devi vs. Patna Municipal Corporation & Anr. AIR 1966 SC 1678 (1682) = (1966) 3  SCR 466; A. R. Antulay vs. Ramdas Srinivas Nayak &

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Anr. (1984) 2 SCC 500 (518, 519) = (1984) 2 SCR 914. Indeed, the Court cannot re-frame the legislation as it has no power to legislate.  (See: State  of Kerala  vs. Mathai Verghese & Ors. (1986)  4 SCC  746 (749)  = (1987) 1 SCR 317; Union of, India &  Anr. vs. Deoki Nandan Aggarwal AIR 1992 SC 96 (101) = (1991) 3 SCR 873). 35.  Applying the  above principles  to the instant case and applying  all   the  basic   principles  of  interpretation, including the  guiding rules, the rule of mischief, the rule of  harmonious   construction,  the  rule  of  internal  and external aid  to construction,  the rule  of reading all the provisions together  as also  the rule of giving effect to a particular part of the Statute so as not to render the other part as  otiose together with all other principles, relating to Interpretation of Statutes it cannot but be said that the provisions contained  in Section  21 as also those contained in Regulation  16 are  not capable  of the  meaning which is being assigned to those provisions. 36.  The decision  of this  Court in  Institute of Chartered Accountants of  India vs. L.K. Ratna & Ors. (1986) 4 SCC 537 is not  a judgment on the question involved in this case. It was rendered  prior  to  the  amendment  introduced  in  the Regulation in 1988. The basic law laid down by this Court in that case  that the  Council shall  have  primary  and  that principles  of   natural  justice   are  applicable  to  the proceedings held  by  the  Disciplinary  Committee  and  the Council, is  not disputed,  but that  does not  improve  the matter and the question whether the Council had the power to call for a further report or order further enquiry in a case where the  Disciplinary Committee  had returned a finding of "not guilty"  was not  covered by  that decision,  specially after amendment of the Regulation. 37.  I have  already given my own interpretation and I stick to it  after having given my thoughtful consideration to the judgment prepared by Brother Ramaswamy, J. 38.  In view of the above, the appeal fails and is dismissed with costs.