Ratio DecidendiRatio Decidendi


(1975) JELR 46204 (SC)    

Supreme Court  ·  SC.242/74 ·  17 Apr 1975 ·  Nigeria
Other Citations
(1975) 1 All N.L.R 138 Alade v. Accountant's Disciplinary Tribunal of I.C. A. N (1975) 4 S.C. 43
GEORGE BAPTIST AYODOLA COKER Justice of The Supreme Court of Nigeria ATANDA FATAYI-WILLIAMS Justice of The Supreme Court of Nigeria AYO GABRIEL IRIKEFE Justice of The Supreme Court of Nigeria

Ratio Decidendi

Core Terms Beta
mr omoyinmi
balance sheet
daniel okunola alalade
institute of chartered accountants act
following day
infamous conduct
mr kolade
authorised share capital of the company
criminal offence
learned counsel
proceedings of the tribunal
provisions of section
disciplinary tribunal
facts of the case
name of any person
opinion of the tribunal
adjournment of those proceedings
appellant show
authorised share capital of waateco
categories of cases
charge sheet
close of his own case
common ground
completion of the complainants
course of investigation
documentary evidence
engineering company
engineering company limited
final address of the learned counsel
g. b. a. coker
leading judgment
medical attention
medical practitioner
mr alalade
normal circumstances
particular case
record shows
respect of charges of professional misconduct
respondent holding mr kolade
serious professional misconduct
stamp duty of the increase of share capital
status of an accountant
tribunal of infamous conduct

G. B. A. COKER, JSC (Delivering the Leading Judgment): This appeal is sequel to proceedings before the Accountants' Disciplinary Tribunal (hereinafter referred to as the "Tribunal") in respect of charges of professional misconduct brought against the appellant, Daniel Okunola Alalade. By the provisions of section 1 of the Institute of Chartered Accountants Act, 1965, an Institute by that name was so established and it seems to be common ground that the appellant was a member of such an Institute and therefore bound by its laws, rules and conventions.

Section 12(1) of the Institute of Chartered Accountants Act, 1965 (hereinafter in this judgment to be referred to as the "Act") provides as follows:

"12 (1) Where-

(a) A member is judged by the tribunal to be guilty of infamous conduct in any professional respect; or

(b) A member is convicted, by any court in Nigeria or elsewhere having power to award imprisonment, of an offence (whether or not punishable with imprisonment) which in the o…

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