WP.Nos.5466 & 5470 of 2020 accused replied to the fifth accused he will take care of it. Later the fourth accused had informed the third accused over phone that he has closed the matter for a disclosure of Rs.4 crores. The fourth accused also made a call to one, Balaji, owner of the Vummidi Bangaru Jewellers, Chennai for whom the fourth accused is the Chartered Accountant and informed that he had closed the deal of the third accused in three days and sorted out the matter. On 09.01.2015, the fifth accused met the first accused and thereafter called the fourth accused and told that the first accused sought for Rs.8 lakhs immediately. When the fifth accused handed over the bribe of Rs.8 lakhs to the first accused, the first accused was caught red-handedly by the CBI on 10.01.2015. After completion of investigation, the second respondent filed final report and the same has been taken cognizance in CC.No.25 of 2015 on the file of IX Additional Session Special Judge for CBI cases, Chennai for the offence under Section 120(b) of IPC read with Sections 7, 12, 13 (4), read with 13 (1) (b) of the Prevention of Corruption Act. 13. In pursuant to the final report filed against them, the disciplinary proceedings commenced by the Institute of Chartered Accounts of India under Sections 21 of the Chartered Accounts Act, 1949 as amended by the Chartered Accounts Amendment Act, 2006. Both the proceedings are now http://www.judis.nic.in 19/22