Section 22E of The Cost Accountants Act, 1959
1[22E. Appeal to Authority.--(1) Any member of the Institute aggrieved by any order of the Board of Discipline or the Disciplinary Committee imposing on him any of the penalties referred to in sub-section (3) of section 21A and sub-section (3) of section 21B, may within ninety days from the date on which the order is communicated to him, prefer an appeal to the Authority: Provided that the Director (Discipline) may also appeal against the decision of the Board of Discipline or the Disciplinary Committee to the Authority if so authorised by the Council, within ninety days: Provided further that the Authority may entertain any such appeal after the expiry of the said period of ninety days, if it is satisfied that there was sufficient cause for not filing the appeal in time.
- (2)The Authority may, after calling for the records of any case, revise any order made by the Board of Discipline or the Disciplinary Committee under sub-section (3) of section 21A and sub-section (3) of section 21B and may--
- (a)confirm, modify or set aside the order;
- (b)impose any penalty or set aside, reduce, or enhance the penalty imposed by the order;
- (c)remit the case to the Board of Discipline or Disciplinary Committee for such further enquiry as the Authority considers proper in the circumstances of the case; or
- (d)pass such other order as the Authority thinks fit: Provided that the Authority shall give an opportunity of being heard to the parties concerned before passing any order.]
Summary
- Any member of the Institute who is unhappy with an order of the Board of Discipline or the Disciplinary Committee imposing a penalty can file an appeal.
- The standard time limit to file an appeal is ninety days from the date on which the order is communicated to the member.
- The Director (Discipline) can also file an appeal against these decisions within ninety days, provided they are authorized to do so by the Council.
- The Appellate Authority has the power to accept late appeals if it is satisfied that there was a sufficient cause for not filing in time.
- The Appellate Authority has broad revision powers, including confirming, modifying, setting aside, reducing, or increasing the penalty, or sending the case back for more enquiry.
- Before passing any final order on an appeal, the Appellate Authority must give a fair opportunity of being heard to the parties concerned.
Practical examples
FAQ
1. Who can appeal against a disciplinary penalty order under the Act?
Any aggrieved member of the Institute who has had a penalty imposed on them can appeal. Also, the Director (Discipline) can appeal if authorized by the Council.
2. What is the time limit for filing an appeal to the Appellate Authority?
The appeal must be filed within ninety days from the date the order is communicated to the person.
3. Can an appeal be filed after the ninety-day limit has passed?
Yes, the Authority can accept a late appeal if it is satisfied that there was a sufficient cause for the delay.
4. What powers does the Appellate Authority have when reviewing an appeal?
The Authority can confirm, modify, or set aside the order, change or cancel the penalty, send the case back for more investigation, or pass any other suitable order.
5. Is the Appellate Authority required to hear both sides before passing an order?
Yes, the Authority must give an opportunity of being heard to the parties concerned before passing any order.
Test yourself
Q1.Under Section 22E of The Cost Accountants Act, 1959, what is the standard time limit for an aggrieved member to file an appeal to the Authority?
Q2.Under Section 22E of The Cost Accountants Act, 1959, who else besides the aggrieved member can appeal against a disciplinary decision, and under what condition?
Q3.Under Section 22E of The Cost Accountants Act, 1959, what is the restriction on the Appellate Authority's power to hear late appeals?
Q4.Under Section 22E of The Cost Accountants Act, 1959, which of the following is NOT one of the explicit powers of the Appellate Authority when revising an order?
Q5.Under Section 22E of The Cost Accountants Act, 1959, what absolute requirement must the Appellate Authority fulfill before passing any final order on an appeal?
Q6.Under Section 22E of The Cost Accountants Act, 1959, an appeal can be made against penalty orders passed by which specific cross-referenced bodies?