MISCELLANEOUSCentral

Section 36 of The Cost Accountants Act, 1959

1[36. Protection of action taken in good faith.--No suit, prosecution or other legal proceeding shall lie against the Central Government or the Council or the Authority or the Disciplinary Committee or the Tribunal or the Board or the Board of Discipline or the Disciplinary Directorate or any officer of that Government, Council, Authority, Disciplinary Committee, Tribunal, Board, Board of Discipline or the Disciplinary Directorate, for anything which is in good faith done or intended to be done under this Act or any rule, regulation, notification, direction or order made thereunder.]

Summary

Section 36 protects individuals and administrative bodies from legal liabilities when performing their official duties.
No suit, prosecution, or other legal proceedings can be initiated against the protected authorities or their officers for anything done in good faith.
This protection also covers any actions that were intended to be done in good faith under the Act, rules, regulations, notifications, directions, or orders.
The protected entities include the Central Government, the Council, the Authority, the Disciplinary Committee, the Tribunal, the Board, the Board of Discipline, the Disciplinary Directorate, and their officers.

Practical examples

1Amit, an officer of the Disciplinary Directorate, conducted an investigation into a member's accounts. The member tried to prosecute Amit for trespass, but the court dismissed the case under Section 36 because Amit acted in good faith under the Act.

2The Board of Discipline suspended a member's certificate for two months. The member tried to sue the Board members for loss of income, but the suit was barred under Section 36 as the Board acted in good faith within its statutory authority.

FAQ

1. What kind of legal actions are blocked by Section 36?

Any suit, prosecution, or other legal proceeding is blocked, meaning individuals cannot be sued or criminally prosecuted for their official actions.

2. Who is protected under Section 36?

Protection is given to the Central Government, Council, Authority, Disciplinary Committee, Tribunal, Board, Board of Discipline, Disciplinary Directorate, and any of their officers.

3. Does Section 36 protect officers who act maliciously or dishonestly?

No, the protection only applies to actions that are done or intended to be done in good faith under the Act or its rules and regulations.

Test yourself

Q1.Under Section 36 of The Cost Accountants Act, 1959, what type of protection is granted to the Council and its officers?

Q2.Under Section 36 of The Cost Accountants Act, 1959, which of the following bodies is NOT listed as a protected entity?

Q3.Under Section 36 of The Cost Accountants Act, 1959, what must be true about an action for it to receive legal protection?

Q4.Under Section 36 of The Cost Accountants Act, 1959, does the legal protection cover an officer of the Central Government?

35PreviousSection 35 Directions of the Central Government.36ANextSection 36A Members, etc., to be public servants.

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