Section 38A of The Cost Accountants Act, 1959
1[38A. Power of Central Government to make rules.--(1) The Central Government may, by notification, make rules to carry out the provisions of this Act.
- (2)In particular, and without prejudice to the generality of the foregoing powers, such rules may provide for all or any of the following matters, namely:--
- (a)the manner of election and nomination in respect of members to the Council under sub-section (2) of section 9;
- (b)the terms and conditions of service of the Presiding Officer and Members of the Tribunal, place of meetings and allowances to be paid to them under sub-section (5) of section 10B; 2[(c) the form and fee for filing an information or a complaint under sub-section (1), the manner of deciding a complaint or information as actionable or non-actionable under sub-section (2) and the procedure of investigation under sub-section (7), of section 21;
- (d)the procedure while considering the cases by the Board of Discipline under sub-section (2) and time limit for payment of fine under sub-section (7), of section 21A;
- (da)the procedure while considering the cases by the Disciplinary Committee under sub-section (2) and time limit for payment of fine under sub-section (7), of section 21B;]
- (e)the procedure to be followed by the Board in its meetings under section 29C; and
- (f)the terms and conditions of service of the Chairperson and members of the Board under sub-section (1) of section 29D.]
Summary
- The Central Government has the power to make rules to implement the provisions of the Act by publishing a notification.
- These rules can cover the election and nomination process for Council members under Section 9.
- They also cover the service terms, conditions, meeting locations, and allowances for the Presiding Officer and Members of the Tribunal under Section 10B.
- The rules set out the forms, fees, actionable criteria, and investigation procedures for complaints handled by the Disciplinary Directorate under Section 21.
- They establish the procedures and fine payment timelines for both the Board of Discipline under Section 21A and the Disciplinary Committee under Section 21B.
- Additionally, they outline the meeting procedures for the Quality Review Board and the service terms of its Chairperson and members.
Practical examples
FAQ
1. Can the Central Government make rules on any topic under the Act?
Yes, Section 38A gives the Central Government broad power to make rules to carry out the provisions of the Act, especially regarding elections, tribunals, and discipline.
2. Which bodies are affected by the rules made under Section 38A?
The Council, the Tribunal, the Disciplinary Directorate, the Board of Discipline, the Disciplinary Committee, and the Quality Review Board are all governed by rules made under this section.
3. Who sets the time limits for paying fines imposed for professional misconduct?
The Central Government has the power to prescribe these time limits under Section 38A.
Test yourself
Q1.Under Section 38A of The Cost Accountants Act, 1959, which of the following is an area where the Central Government is explicitly empowered to make rules?
Q2.How does Section 38A interact with Section 10B of The Cost Accountants Act, 1959, regarding election dispute tribunals?
Q3.Under Section 38A of The Cost Accountants Act, 1959, what aspect of the Disciplinary Directorate's operations under Section 21 is governed by Central Government rules?
Q4.Under Section 38A of The Cost Accountants Act, 1959, who has the power to set the time limit for a member to pay a fine imposed by the Board of Discipline or the Disciplinary Committee?