Section 10B of The Cost Accountants Act, 1959
1[10B. Establishment of Tribunal.(1) On receipt of any application under section 10A, the Central Government shall, by notification, establish a Tribunal consisting of a Presiding Officer and two other Members to decide such dispute and the decision of such Tribunal shall be final.
- (2)A person shall not be qualified for appointment,--
- (a)as a Presiding Officer of the Tribunal unless he has been a member of the Indian Legal Service and has held a post in Grade I of the service for at least three years;
- (b)as a Member unless he has been a member of the Council for at least one full term, and who is not a sitting member of the Council or who has not been a candidate in the election under dispute; or
- (c)as a Member unless he holds the post of a Joint Secretary to the Government of India or any other post under the Central Government carrying a scale of pay which is not less than that of a Joint Secretary to the Government of India.
- (3)The terms and conditions of service of the Presiding Officer and Members of the Tribunal, their place of meetings and allowances shall be such as may be specified.
- (4)The expenses of the Tribunal shall be borne by the Council.]
Summary
- When the Central Government receives an election dispute application under Section 10A, it must establish a Tribunal by notification.
- The Tribunal consists of three members: a Presiding Officer and two other Members.
- The Presiding Officer must have been a member of the Indian Legal Service and held a Grade I post for at least three years.
- One Member of the Tribunal must be a person who served on the Council for at least one full term, is not a sitting member of the Council, and was not a candidate in the disputed election.
- The other Member must hold the post of Joint Secretary to the Government of India, or any other Central Government post carrying a salary scale equal to or higher than a Joint Secretary.
- The decision of the established Tribunal is final.
- All expenses of the Tribunal are paid for and borne by the Council of the Institute.
Practical examples
FAQ
1. Who establishes the Tribunal to decide election disputes?
The Central Government establishes the Tribunal by publishing a notification in the Official Gazette.
2. How many people make up the election dispute Tribunal?
The Tribunal consists of three people: one Presiding Officer and two other Members.
3. Who pays for the expenses of the Tribunal?
All expenses incurred by the Tribunal are paid for and borne by the Council of the Institute.
4. Can a current member of the Council serve as a Member of the Tribunal?
No, a person cannot be appointed as a Member of the Tribunal if they are a sitting member of the Council or if they were a candidate in the disputed election.
5. Is there any appeal against the decision of the Tribunal?
No, Section 10B explicitly states that the decision of the Tribunal shall be final.
Test yourself
Q1.Under Section 10B of The Cost Accountants Act, 1959, what action triggers the Central Government's duty to establish a Tribunal?
Q2.Under Section 10B of The Cost Accountants Act, 1959, what is the required qualification for a person to be appointed as the Presiding Officer of the Tribunal?
Q3.Under Section 10B of The Cost Accountants Act, 1959, who is responsible for paying all the expenses of the Tribunal?
Q4.Under Section 10B of The Cost Accountants Act, 1959, which of the following disqualified persons cannot be appointed as a Member of the Tribunal under sub-section (2)(b)?