COUNCIL OF THE INSTITUTECentral

Section 10A of The Cost Accountants Act, 1959

1[10A. Settlement of disputes regarding election.--In case of any dispute regarding any election under clause (a) of sub-section (2) of section 9, the aggrieved person may make an application within thirty days from the date of declaration of the result of election to the Secretary of the Institute, who shall forward the same to the Central Government.]

Summary

Section 10A outlines the process for resolving disputes regarding Council elections held under Section 9(2)(a).
An aggrieved person must make an application to raise an election dispute.
The dispute application must be submitted within thirty days from the date the election result is declared.
The application must be delivered directly to the Secretary of the Institute.
The Secretary is legally required to forward the application to the Central Government.

Practical examples

1Dev, a candidate in the Council election, believes there was voting fraud. The results are declared on April 1, 2026. He drafts an application and submits it to the Secretary of the Institute on April 20, 2026, which is within the thirty-day limit.

2Maya wants to dispute an election outcome declared on January 10, 2026. She submits her application on February 15, 2026. The Secretary rejects the filing as a late submission because thirty-six days have passed, exceeding the thirty-day limit.

FAQ

1. Who can file a dispute regarding a Council election?

Any aggrieved person who is affected by the election under Section 9(2)(a) can make an application.

2. What is the time limit for filing an election dispute?

The application must be made within thirty days from the date the result of the election is declared.

3. To whom should the election dispute application be submitted?

The application must be submitted to the Secretary of the Institute.

4. What does the Secretary of the Institute do with the dispute application?

The Secretary must forward the received application to the Central Government.

Test yourself

Q1.Under Section 10A of The Cost Accountants Act, 1959, which specific type of election can be disputed using this provision?

Q2.Under Section 10A of The Cost Accountants Act, 1959, what is the deadline for an aggrieved person to submit an application regarding an election dispute?

Q3.Under Section 10A of The Cost Accountants Act, 1959, who is the designated recipient of the dispute application in the first instance?

Q4.Under Section 10A of The Cost Accountants Act, 1959, what must the Secretary of the Institute do once they receive an election dispute application?

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