change of member in ET of ICoAI 2015

## Policy Analysis Report: Amendment to Cost and Works Accountants Election Tribunal Rules **1. Executive Summary:** This report analyzes a notification issued by the Ministry of Corporate Affairs, Government of India, dated April 17, 2025. The notification constitutes an amendment to a previous notification (G.S.R. 787 E, dated October 15, 2015) regarding the Cost and Works Accountants Election Tribunal Rules, 2006. The core purpose of this amendment, based on the provided text, is to update the membership of the Tribunal by substituting the entry for a specific member. The key finding is the replacement of the existing entry at serial number ii with details of Shri Manoj Kumar Sahu as Member; Director Inspection and Investigation, Oo Director General of Corporate Affairs, Kota House Annexe, 1, Shahjahan Road, New Delhi-110011. **2. Introduction:** This report aims to provide a comprehensive analysis of a notification published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection i, dated April 17, 2025, pertaining to an amendment to the Cost and Works Accountants Election Tribunal Rules. The analysis is based solely on the information contained within the provided text. **3. Policy Overview:** * The amendment modifies the notification of the Government of India, Ministry of Corporate Affairs, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection i, vide number G.S.R. 787 E, dated the 15th October, 2015. * **Core Objective (Inferred):** The objective of this specific amendment is to update the composition of the Cost and Works Accountants Election Tribunal by substituting a member. **4. Background and Rationale:** The provided text indicates that this amendment is likely necessitated by a change in personnel within the Cost and Works Accountants Election Tribunal. The amendment specifically replaces an existing entry with a new one, suggesting a replacement of a previous member. **5. Key Provisions / Changes:** This notification introduces a specific change to the composition of the Cost and Works Accountants Election Tribunal. * **Specific Part of Original Policy Changed:** The amendment replaces the entry corresponding to serial number ii in the original notification (G.S.R. 787 E, dated October 15, 2015). * **New Rule/Provision:** The new entry at serial number ii now reads: "Shri Manoj Kumar Sahu, Member; Director Inspection and Investigation, Oo Director General of Corporate Affairs, Kota House Annexe, 1, Shahjahan Road, New Delhi-110011." * **Effect of Change:** The effect of this change is to officially designate Shri Manoj Kumar Sahu as a member of the Cost and Works Accountants Election Tribunal, replacing whoever held that position previously under the old entry. **6. Target Audience and Stakeholders:** The primary target audience and stakeholders for this amendment are: * The Cost and Works Accountants Election Tribunal itself. * Shri Manoj Kumar Sahu, the newly appointed member. * The Director General of Corporate Affairs. * Individuals or entities involved in elections or disputes related to Cost and Works Accountants. **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The Ministry of Corporate Affairs is the responsible agency for issuing this notification and implementing the changes. The Director General of Corporate Affairs will be responsible for facilitating Shri Sahu's role. * **Timelines/Procedures:** The notification states that it comes into force from the date of its publication in the Official Gazette (April 17, 2025). No other specific procedures or timelines are mentioned within the provided text. **8. Expected Outcomes / Impact of Changes:** The likely intended outcome of this amendment is to ensure the continued proper functioning of the Cost and Works Accountants Election Tribunal with an updated membership. The change ensures the tribunal has the necessary expertise and authority to carry out its duties. The impact of the change will be felt in the timely and efficient resolution of any disputes or issues before the tribunal. **9. Conclusion:** The notification issued by the Ministry of Corporate Affairs on April 17, 2025, amends a previous notification concerning the Cost and Works Accountants Election Tribunal Rules. The key change is the substitution of a member of the Tribunal with Shri Manoj Kumar Sahu. This amendment is important for maintaining the operational effectiveness of the tribunal, which plays a crucial role in resolving disputes and ensuring fair elections within the Cost and Works Accountancy profession.

Key Entities Referenced