## Report on Amendments to Election Tribunal Rules for Chartered Accountants, Company Secretaries, and Cost and Works Accountants
**1. Executive Summary:**
This report analyzes recent amendments to the election tribunal rules for Chartered Accountants, Company Secretaries, and Cost and Works Accountants, as notified by the Ministry of Corporate Affairs on September 17, 2021. These amendments, detailed in notifications G.S.R. 642E, G.S.R. 643E, and G.S.R. 644E, primarily involve changes in the personnel constituting the respective Election Tribunals. The core purpose of these amendments is to update the composition of these tribunals by substituting existing members with new appointees. The key finding is a consistent pattern of personnel changes across all three tribunals, likely reflecting routine administrative updates.
**2. Introduction:**
This report provides an informative overview of amendments made to the notifications concerning the Election Tribunals for Chartered Accountants, Company Secretaries, and Cost and Works Accountants. The analysis is based solely on the provided government policy text, focusing on the changes enacted by the notifications dated September 17, 2021.
**3. Policy Overview:**
These notifications amend existing policies related to the constitution of Election Tribunals for:
* Chartered Accountants (amending notification number S.O. 1591E, dated the 12th April, 2019)
* Company Secretaries (amending notification number G.S.R. 170E, dated the 1st March, 2019)
* Cost and Works Accountants (amending notification number G.S.R. 787E, dated the 15th October, 2015)
The core objective, as inferred from the text, is to ensure the proper functioning of the Election Tribunals by maintaining an updated and relevant membership roster. The explicit objective is to update the composition of these tribunals.
**4. Background and Rationale:**
The amendments likely address the need to update the membership of the Election Tribunals due to personnel changes within the government ministries. It is inferred that the original members may have been transferred, retired, or reassigned, necessitating the appointment of new individuals to ensure the tribunals can continue to operate effectively. These changes ensure these tribunals are adequately staffed to address any election-related disputes that may arise within each respective profession.
**5. Key Provisions / Changes:**
The key change introduced by these amendments is the substitution of existing members of the Election Tribunals with new appointees.
* **Chartered Accountants Election Tribunal:**
* The notification states that "for serial numbers 1, 2 and 3 and the entries relating thereto, the following serial numbers and entries shall respectively be substituted".
* **New Members:**
1. Sh. R.S. Verma, Presiding Officer; Additional Secretary, Department of Legal Affairs, Ministry of Law and Justice.
2. Sh. Manmohan Juneja, Member; Officer on Special Duty, Ministry of Corporate Affairs Hqrs.
3. Sh. Sanjay Shorey, Member; Director Legal Prosecution, Ministry of Corporate Affairs.
* **Effect:** Replaces the previously appointed members with the individuals listed above.
* **Company Secretaries Election Tribunal:**
* The notification states that "for serial numbers i and ii and the entries relating thereto, the following serial numbers and entries shall respectively be substituted".
* **New Members:**
1. Sh. R.S. Verma, Presiding Officer; Additional Secretary, Department of Legal Affairs, Ministry of Law and Justice.
2. Ms. Nandita Mishra, Member; Economic Advisor, Ministry of Corporate Affairs.
* **Effect:** Replaces the previously appointed members with the individuals listed above.
* **Cost and Works Accountants Election Tribunal:**
* The notification states that "for serial numbers i and ii and the entries relating thereto, the following serial numbers and entries shall respectively be substituted".
* **New Members:**
1. Sh. R.S. Verma, Presiding Officer; Additional Secretary, Department of Legal Affairs, Ministry of Law and Justice.
2. Ms. Mithlesh, Member; Adviser Cost, Ministry of Corporate Affairs.
* **Effect:** Replaces the previously appointed members with the individuals listed above.
**6. Target Audience and Stakeholders:**
The primary stakeholders affected by these amendments are the members of the Institute of Chartered Accountants of India (ICAI), the Institute of Company Secretaries of India (ICSI), and the Institute of Cost Accountants of India (ICMAI), as these tribunals are responsible for resolving election-related disputes within these professional bodies. The newly appointed members of the tribunals are also directly affected.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency:** The Ministry of Corporate Affairs is the responsible agency for implementing these amendments.
* **Timeline:** The notification states, "This notification shall come into force from the date of its publication in the Official Gazette." Thus, the changes are effective immediately upon publication.
* The specific duties and procedures of the Election Tribunal are defined by the Chartered Accountants Election Tribunal Rules, 2006, the Company Secretaries Election Tribunal Rules, 2006, and the Cost and Works Accountants Election Tribunal Rules, 2006, respectively.
**8. Expected Outcomes / Impact of Changes:**
The intended outcome of these changes is to ensure the smooth and continued operation of the Election Tribunals with updated membership. The changes are expected to have a minimal direct impact on the day-to-day operations of the ICAI, ICSI, and ICMAI, but are essential for maintaining a functional dispute resolution mechanism for election-related matters. The consistent appointment of Sh. R.S. Verma as Presiding Officer across all three tribunals suggests a desire for consistency and potentially streamlined processes across these bodies.
**9. Conclusion:**
The amendments to the election tribunal rules for Chartered Accountants, Company Secretaries, and Cost and Works Accountants, as notified on September 17, 2021, primarily focus on updating the composition of the respective tribunals. These changes are likely routine administrative updates to ensure the tribunals remain functional and capable of addressing election-related disputes within these professions. The impact of these changes is primarily on the internal operations of the tribunals and indirectly on the members of the respective professional institutes.
Key Entities Referenced
Chartered Accountants Act, 1949: An act of law, specifically section 10B, subsection 1 is referenced. (38 of 1949)
Chartered Accountants Election Tribunal Rules, 2006: Rules referenced in the notification.
Ministry of Corporate Affairs: The ministry issuing the notification.
Sh. R.S. Verma: Presiding Officer; Additional Secretary, Department of Legal Affairs, Ministry of Law and Justice
Department of Legal Affairs: A department within the Ministry of Law and Justice.
Ministry of Law and Justice: The ministry where R.S. Verma is Additional Secretary.
Shastri Bhawan, New Delhi: Location of Department of Legal Affairs, Ministry of Law and Justice and Ministry of Corporate Affairs Hqrs.
Sh. Manmohan Juneja: Member; Officer on Special Duty, Ministry of Corporate Affairs Hqrs.
Sh. Sanjay Shorey: Member; Director Legal Prosecution, Ministry of Corporate Affairs
Company Secretaries Act, 1980: An act of law, specifically section 10B, subsection 1 is referenced. (56 of 1980)
Company Secretaries Election Tribunal Rules, 2006: Rules referenced in the notification.
Ms. Nandita Mishra: Member; Economic Advisor, Ministry of Corporate Affairs
Loknayak Bhawan, Khan Market, New Delhi: Location of Economic Advisor, Ministry of Corporate Affairs, where Nandita Mishra serves
Cost and Works Accountants Act, 1959: An act of law, specifically section 10B, subsection 1 is referenced. (23 of 1959)
Cost and Works Accountants Election Tribunal Rules, 2006: Rules referenced in the notification.
Ms. Mithlesh: Member; Adviser Cost, Ministry of Corporate Affairs
Paryavaran Bhawan, CGO Complex, Lodhi Road, New Delhi: Location of Adviser Cost, Ministry of Corporate Affairs, where Mithlesh serves
Manoj Pandey: Jt. Secy.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
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ऄसाधारण
EXTRAORDINARY
भाग II—खण्ड 3—ईप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 528] नइ ददल्ली, मगं लर्ार, जसतम्ब र 21, 2021/भार 30, 1943
No. 528] NEW DELHI, TUESDAY, SEPTEMBER 21, 2021/BHADRA 30, 1943
कॉरपोरेट काय यमत्रं ालय
ऄजधसचू ना
नइ ददल्ली, 17 जसतम् बर, 2021
सा.का.जन. 642(ऄ).—केन्द्रीय सरकार, चाटयडय ऄकाईंटेट ऄजधजनयम, 1949 (1949 का 38) की धारा 10ख की
ईप-धारा (1) द्वारा प्रदत्त िजियों का प्रयोग करते हुए, और चाटयडय ऄकाईंटेट (जनर्ायचन ऄजधकरण) जनयम, 2006 के जनयम 3 के
ऄनुसरण में भारत सरकार के कॉरपोरेट कायय मंत्रालय की ऄजधसूचना का.अ. संखयांक 1591(ऄ), तारीख 12 ऄप्रैल, 2019 भारत के
रािपत्र, ऄसाधारण, भाग II, खंड 3, ईप-खंड (ii) द्वारा प्रकाजित ऄजधसूचना का जनम्नजलजखत और संिोधन करती है, ऄथायत् :-
2. ईि ऄजधसूचना में, क्रम संखयांक 1, क्रम संखयांक 2 और क्रम संखयांक 3 तथा ईससे संबंजधत प्रजर्जियों के स्ट्थान पर क्रमिः
जनम्नजलजखत क्रम संखयांक और प्रजर्जियां रखी िाएंगी, ऄथायत् :-
“1.श्री अर. एस. र्माय, - पीठासीन ऄजधकारी;
ऄपर सजचर्,
जर्जध कायय जर्भाग,
जर्जध और न्द्याय मंत्रालय,
िास्त्री भर्न, नइ ददल्ली
2. श्री मनमोहन िुनेिा, - सदस्ट्य;
जर्िेष कायय ऄजधकारी,
कॉरपोरेट कायय मंत्रालय (मुखयालय),
5311 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
िास्त्री भर्न, नइ ददल्ली
3. श्री संिय िौरी, - सदस्ट्य ।”।
जनदिे क (जर्जधक और ऄजभयोिन),
कॉरपोरेट कायय मंत्रालय,
िास्त्री भर्न, नइ ददल्ली
3. यह ऄजधसूचना रािपत्र में आसके प्रकािन की तारीख से प्रर्ृत्त होगी ।
[फा. सं. 3/2/2019- पीअइ]
मनोि पांडेय, संयुि सजचर्
टटप्पण : मूल ऄजधसूचना, भारत के रािपत्र, ऄसाधारण, भाग II, खंड 3, ईप-खंड (ii) में का.अ. संखयांक 1591(ऄ), तारीख 12 ऄप्रैल,
2019 द्वारा प्रकाजित की गइ ।
MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 17th September, 2021
G.S.R. 642(E). —In exercise of the powers conferred by sub-section (1) of section 10B of the Chartered
Accountants Act, 1949 (38 of 1949) and in pursuance of rule 3 of the Chartered Accountants (Election Tribunal)
Rules, 2006, the Central Government hereby makes the following amendments in the notification of the Government
of India, Ministry of Corporate Affairs, vide notification number S.O. 1591(E), dated the 12th April, 2019 published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 12th April, 2019, namely:-
2. In the said notification, for serial numbers 1, 2 and 3 and the entries relating thereto, the following serial
numbers and entries shall respectively be substituted, namely:-
“1. Sh. R.S. Verma, -- Presiding Officer;
Additional Secretary,
Department of Legal Affairs,
Ministry of Law and Justice,
Shastri Bhawan, New Delhi
2. Sh. Manmohan Juneja, -- Member;
Officer on Special Duty,
Ministry of Corporate Affairs (Hqrs.),
Shastri Bhawan, New Delhi
3. Sh. Sanjay Shorey, -- Member.”.
Director (Legal & Prosecution),
Ministry of Corporate Affairs,
Shastri Bhawan, New Delhi
3. This notification shall come into force from the date of its publication in the Official Gazette.
[F. No. 3/2/2019-PI]
MANOJ PANDEY, Jt. Secy.
Note : The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (ii), vide number S.O. 1591(E), dated the 12th April, 2019.[भाग II—खण् ड 3(i)] भारत का रािपत्र : ऄसाधारण 3
ऄजधसचू ना
नइ ददल्ली, 17 जसतम् बर, 2021
सा.का.जन. 643 (ऄ).— केन्द्रीय सरकार, कंपनी सजचर् ऄजधजनयम, 1980 (1980 का 56) की धारा 10ख की ईप-धारा (1)
द्वारा प्रदत्त िजियों का प्रयोग करते हुए और कंपनी सजचर् (जनर्ाचय न ऄजधकरण) जनयम, 2006 के जनयम 3 के ऄनुसरण म ें भारत
सरकार के कॉरपोरेट कायय मंत्रालय की ऄजधसूचना सा.का.जन. सं. 170 (ऄ), तारीख 1 माचय, 2019 भारत के रािपत्र, ऄसाधारण,
भाग II, खंड 3, ईप-खंड (i) द्वारा प्रकाजित ऄजधसूचना का जनम्नजलजखत और संिोधन करती है, ऄथायत ्:-
2. ईि ऄजधसूचना में, क्रम संखयांक (i) और क्रम संखयांक (ii) तथा ईससे संबंजधत प्रजर्जियों के स्ट्थान पर, क्रमिः जनम्नजलजखत क्रम
संखयांक और प्रजर्जियां रखी िाएंगी, ऄथायत् :-
“(i) श्री अर. एस. र्माय, - पीठासीन ऄजधकारी;
ऄपर सजचर्,
जर्जध कायय जर्भाग,
जर्जध और न्द्याय मंत्रालय,
िास्त्री भर्न, नइ ददल्ली
(ii) सुश्री नजन्द्दता जमश्रा, - सदस्ट्य ।”।
अर्थथक सलाहकार,
कॉरपोरेट कायय मंत्रालय,
लोकनायक भर्न, खान मार्ककट, नइ ददल्ली
3. यह ऄजधसूचना रािपत्र में आसके प्रकािन की तारीख से प्रर्ृत्त होगी ।
[फा. सं. 3/2/2019- पीअइ]
मनोि पांडेय, संयुि सजचर्
टटप्पण : मूल ऄजधसूचना, भारत के रािपत्र, ऄसाधारण, भाग II, खंड 3, ईप-खंड (i) में सा.का.जन. सं. 170(ऄ), तारीख 1 माचय,
2019 द्वारा प्रकाजित की गइ ।
NOTIFICATION
New Delhi, the 17th September, 2021
G.S.R. 643 (E).—In exercise of the powers conferred by sub-section (1) of section 10B of the Company
Secretaries Act, 1980 (56 of 1980) and in pursuance of rule 3 of the Company Secretaries (Election Tribunal) Rules,
2006, the Central Government hereby makes the following amendments in the notification of the Government of
India, Ministry of Corporate Affairs, vide notification number G.S.R. 170(E), dated the 1st March, 2019 published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 1st March, 2019, namely:-
2. In the said notification, for serial numbers (i) and (ii) and the entries relating thereto, the following serial
numbers and entries shall respectively be substituted, namely:-
“(i) Sh. R.S. Verma, —Presiding Officer;
Additional Secretary,
Department of Legal Affairs,
Ministry of Law and Justice,
Shastri Bhawan, New Delhi
(ii) Ms. Nandita Mishra, —Member;”.
Economic Advisor,
Ministry of Corporate Affairs,
Loknayak Bhawan,
Khan Market, New Delhi4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
3. This notification shall come into force from the date of its publication in the Official Gazette.
[F. No. 3/2/2019-PI]
MANOJ PANDEY, Jt. Secy.
Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 170(E), dated the 1st March, 2019.
ऄजधसचू ना
नइ ददल्ली, 17 जसतम् बर, 2021
सा.का.जन. 644 (ऄ).—केन्द्रीय सरकार, लागत और संकमय लेखापाल ऄजधजनयम, 1959 (1959 का 23) की धारा 10ख की
ईप-धारा (1) द्वारा प्रदत्त िजियों का प्रयोग करते हुए और लागत और संकमय लेखापाल (जनर्ायचन ऄजधकरण) जनयम, 2006 के
जनयम 3 के ऄनुसरण में भारत सरकार के कॉरपोरेट कायय मंत्रालय की ऄजधसूचना सा.का.जन. संखयांक 787 (ऄ), तारीख 15 ऄिूबर,
2015, भारत के रािपत्र, ऄसाधारण, भाग II, खंड 3, ईप-खंड (i) द्वारा प्रकाजित ऄजधसूचना का जनम्नजलजखत और संिोधन करती ह,ै
ऄथायत् :-
2. ईि ऄजधसूचना में, क्रम संखयांक (i) और क्रम संखयांक (ii) तथा ईससे संबंजधत प्रजर्जियों के स्ट्थान पर, क्रमिः, जनम्नजलजखत क्रम
संखयांक और प्रजर्जियां रखी िाएंगी, ऄथायत् :-
“(i) श्री अर. एस. र्माय, - पीठासीन ऄजधकारी;
ऄपर सजचर्,
जर्जध कायय जर्भाग,
जर्जध और न्द्याय मंत्रालय,
िास्त्री भर्न, नइ ददल्ली
(ii) सुश्री जमथलेि, - सदस्ट्य।”।
सलाहकार (लागत),
कॉरपोरेट कायय मंत्रालय,
पयायर्रण भर्न, सी.िी.ओ. काम्पलेक्स, लोधी रोड, नइ ददल्ली
3. यह ऄजधसूचना रािपत्र में आसके प्रकािन की तारीख से प्रर्ृत्त होगी ।
[फा. सं. 3/2/2019- पीअइ]
मनोि पांडेय, संयुि सजचर्
टटप्पण : मूल ऄजधसूचना, भारत के रािपत्र, ऄसाधारण, भाग II, खंड 3, ईप-खंड (i) में सा.का.जन. सं. 787(ऄ), तारीख 15 ऄिूबर,
2015 द्वारा प्रकाजित की गइ और तत्पश्चात् सा.का.जन. सं. 857(ऄ), तारीख 16 नर्म्बर, 2015, सा.का.जन. सं. 498(ऄ), तारीख
11 मइ, 2016, सा.का.जन. सं. 922(ऄ), तारीख 28 जसतम्बर, 2016, सा.का.जन. सं. 1074(ऄ), तारीख 17 नर्म्बर, 2016,
सा.का.जन. सं. 391(ऄ), तारीख 19 ऄप्रैल, 2017 और सा.का.जन. सं. 51(ऄ), तारीख 28 िनर्री, 2019 द्वारा संिोजधत की गइ ।
NOTIFICATION
New Delhi, the 17th September, 2021
G.S.R. 644(E).—In exercise of the powers conferred by sub-section (1) of section 10B of the Cost and
Works Accountants Act, 1959 (23 of 1959) and in pursuance of rule 3 of the Cost and Works Accountants (Election
Tribunal) Rules, 2006, the Central Government hereby makes the following further amendments in the notification of
the Government of India, Ministry of Corporate Affairs, vide notification number G.S.R. 787(E), dated the
15th October, 2015 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the
15th October, 2015, namely:-[भाग II—खण् ड 3(i)] भारत का रािपत्र : ऄसाधारण 5
2. In the said notification, for serial numbers (i) and (ii) and the entries relating thereto, the following serial
numbers and entries shall respectively be substituted, namely:-
“(i) Sh. R.S. Verma, —Presiding Officer;
Additional Secretary,
Department of Legal Affairs,
Ministry of Law and Justice,
Shastri Bhawan, New Delhi.
(ii) Ms. Mithlesh, —Member;”.
Adviser (Cost),
Ministry of Corporate Affairs,
Paryavaran Bhawan, CGO Complex,
Lodhi Road, New Delhi.
3. This notification shall come into force from the date of its publication in the Official Gazette.
[F. No. 3/2/2019-PI]
MANOJ PANDEY, Jt. Secy.
Note : The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section 3,
Sub-section (i), vide G.S.R. No. 787(E), dated the 15th October, 2015 and subsequently amended vide
G.S.R. No. 857(E), dated the 16th November, 2015, G.S.R. No. 498(E), dated the 11th May, 2016,
G.S.R. No. 922(E), dated the 28th September, 2016, G.S.R. No. 1074(E), dated the 17th November, 2016,
G.S.R. No. 391(E), dated the 19th April, 2017 and G.S.R. No. 51(E), dated the 28th January, 2019.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.