PDFDisciplinary Committee And Its Proceedings
(Section 8 (4))
1. (1) The Council shall appoint five persons, of whom at least three shall be from among its members, to constitute a Disciplinary Committee for the purposes of an inquiry to be held under Section 8 (4) of this Act.
(2) One of the members shall be appointed by the Council to be chairperson of the Disciplinary Committee.
(3) Where the person whose conduct is the subject of the investigation is a chartered tax practitioner or tax practitioner, membership of the Disciplinary Committee shall include a chartered tax practitioner or tax practitioner.
2. (1) The Council shall cause a statement to be prepared setting out the charges to be investigated by the Disciplinary Committee and the Registrar of the Institute shall submit a copy of the statement to each member of the Disciplinary Committee and to the person whose conduct is the subject of the inquiry, who may respond prior to a hearing.
(2) Where the inquiry is to be held in consequence of a petition or complaint alleging misconduct by any person, the Registrar of the Institute shall, in addition, transmit a copy of that petition or complaint to that person and to each of the members of the Disciplinary Committee.
3. (1) The Registrar of the Institute shall give notice of the first date fixed for the inquiry to the person whose conduct is the subject of the investigation.
(2) Each notice shall be sent to the last known address of the person and shall be delivered by hand or sent by registered mail, at least fourteen days before the date fixed for the inquiry.
(3) Where a person to whom a notice has been given, fails to appear in person or is not represented by counsel, the inquiry may be held by the Disciplinary Committee in the person’s absence.
4. (1) If the Council is of the opinion that the evidence of a person or the production of a document by a person is necessary to enable a matter to be investigated by the Disciplinary Committee, the Council shall direct the Registrar of the Institute to require that person to attend or produce the document at a time and place specified in a notice which shall be addressed to and delivered at the last known place of residence of that person by hand or registered mail.
(2) A person commits an offence under this Act, if that person after being served with a notice, without reasonable cause fads to attend or produce a document at the time and place specified in the notice.
(3) The Registrar of the Institute shall be the secretary to the Disciplinary Committee and shall sign every notice issued for the purpose of a disciplinary proceeding.
(4) The Disciplinary Committee shall have power to administer oaths or affirmations to persons who are required to give evidence before the committee, and a person who refuses to be sworn or affirmed, or to answer questions put to that person concerning a matter in respect of which the inquiry is held, commits an offence.
(5) A person who willfully gives false evidence on examination on oath or affirmation before a Disciplinary Committee commits an offence.
(6) A person whose conduct is the subject of investigation at an inquiry or who is in anyway concerned or implicated in the inquiry may be represented by Counsel at the inquiry.
(7) The Council may authorize a legal practitioner to assist the Disciplinary Committee as to the leading and taking of evidence.
(8) Every inquiry held by a Disciplinary Committee shall be held in camera unless the Council otherwise determines.
(9) A question before a Disciplinary Committee shall be determined by the decision of the majority of the members of that committee present and voting at the meeting.
(10) Upon the conclusion of an inquiry, the Disciplinary Committee shall prepare and submit a report to the Council on their findings on the matters in respect of which the inquiry was held.