Whelan wants duo to stand down

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In a letter to the pair, the Latics chief questioned the decision not to follow the recommendation of the independent commission chairman and cancel Tevez' registration and instead allowed the Argentinian to play in West Ham's vital 3-0 win over Wigan.

In a letter copied to the other 19 Premier League clubs and published in the Daily Mail, Whelan wrote: "You had been ordered by the chairman of the commission to seriously consider the termination of this contract. Your failure to do so in my mind is a dereliction of duties of both the chairman and yourself and you should consider resigning."

Whelan insists the governing body held a telephone board meeting and insists they received assurances only from the east London club that the third-party agreement with the player's off-shore owners, MSI/JSI, had been terminated, allowing the 23-year-old to play at the JJB Stadium the following day when he scored two goals in the Hammers' 3-0 win.

The letter continued: "I would like to once again ask the question in my email of May 11, did you actually receive a copy of the documentation from West Ham United which showed that the original agreement between and MSI/JSI giving permission to cancel that agreement and whether the ownership of Tevez was then held by West Ham?

"The judgement given by the independent panel ordered that the registration of Tevez could be terminated by the Premier League.

"You then proceeded to hold a board meeting by telephone between yourself, the chairman and the secretary.

"I am appalled that the chairman would allow such an important decision to be made on the basis of a telephone call. Surely a decision of this magnitude required an open and full discussion."