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Section 21D of The Cost Accountants Act, 1959

1[21D.Transitional provisions.--All complaints pending before the Council or any inquiry initiated by the Disciplinary Committee or any reference or appeal made to a High Court prior to the commencement of the Cost and Works Accountants (Amendment) Act, 2006 shall continue to be governed by the provisions of this Act, as if this Act had not been amended by the Cost and Works Accountants (Amendment) Act, 2006.]

Summary

This section protects old cases that were active before major legal changes were made in 2006.
Any complaint that was pending before the Council before the 2006 Amendment Act remains governed by the old rules.
Any inquiry that was already started by the Disciplinary Committee before the 2006 amendment also continues under the old rules.
Any reference or appeal that was made to a High Court prior to the 2006 amendment is governed by the old rules.
All these cases continue to be handled as if the Cost and Works Accountants (Amendment) Act, 2006 had not been passed.

Practical examples

1On January 15, 2006, a complaint was filed against a cost accountant, Ramesh Krishnan, for violating accounting practices. Before the case could be concluded, the 2006 Amendment Act came into force. Under Section 21D, Ramesh's pending case continued to be processed and decided under the old pre-amendment rules as if the new law had not been passed.

2In March 2005, an appeal was filed in the High Court regarding a decision made by the Disciplinary Committee against Sneha Verma. Although the new 2006 amendments completely changed the disciplinary structure, Section 21D ensured that Sneha's appeal before the High Court was governed by the original rules of the Act.

FAQ

1. What is the purpose of Section 21D of the Act?

It is a transitional rule ensuring that complaints, inquiries, and court appeals started before the 2006 Amendment Act are finished using the old rules, so the new law does not disrupt ongoing cases.

2. What specific types of pending matters are protected by this transitional rule?

It protects complaints pending before the Council, inquiries initiated by the Disciplinary Committee, and references or appeals made to a High Court.

3. Which amending act triggers these transitional provisions?

The Cost and Works Accountants (Amendment) Act, 2006.

4. Do the new amendments apply to inquiries that were already active before the 2006 Act came into force?

No, those inquiries continue to be governed as if the 2006 Amendment Act had not been passed.

Test yourself

Q1.Under Section 21D of The Cost Accountants Act, 1959, which amending act is referenced for the transitional rules?

Q2.Under Section 21D of The Cost Accountants Act, 1959, if an appeal was made to a High Court before the 2006 Amendment Act, how must it be governed?

Q3.Under Section 21D of The Cost Accountants Act, 1959, which of the following pending matters is NOT covered by the transitional provisions?

Q4.Under Section 21D of The Cost Accountants Act, 1959, who was responsible for pending complaints before the 2006 Amendment Act transitioned them?

21CPreviousSection 21C Authority, Disciplinary Committee, Board of Discipline and Director (Discipline) to have powers of civil court.22NextSection 22 Professional or other misconduct defined.

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