On April 17, 2025, the Ministry of Corporate Affairs (MCA) issued several notifications amending earlier appointments and constituting tribunals related to the election disputes under the Chartered Accountants Act, 1949 and the Cost Accountants Act, 1959. Under section 10B of both Acts and relevant election tribunal rules, the Central Government appointed new members to existing tribunals and formed a new tribunal for the December 2024 ICAI Council election.
Key changes include the appointment of Ms. S Meenakshi, Official Liquidator, as a member of the tribunal constituted under the Chartered Accountants Act, replacing the previous appointee in the 2019 notification. Similarly, Shri Manoj Kumar Sahu, Director (Inspection and Investigation), has been named as a member under two separate notifications amending previous entries in G.S.R. 741(E) and G.S.R. 787(E), relating to the Cost Accountants Act.
Furthermore, a new election tribunal was formed to address disputes related to the ICAI Council elections held in December 2024. The tribunal will be chaired by Anju Rathi Rana, Secretary at the Department of Legal Affairs, with Ms. S Meenakshi and Shri Sanjay Shorey, Director General of Corporate Affairs, as members.
These notifications, published in the Gazette of India, are effective from their date of publication and follow a series of prior amendments to tribunal compositions dating back to 2015. The updates ensure current representation and support the resolution of electoral disputes within professional accountancy bodies as per the regulatory framework.
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MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 17th April, 2025
S.O. 1775(E).—In exercise of the powers conferred by sub-section (1) of section 10B of the Chartered Accountants Act, 1949 (38 of 1949) and in pursuance of rule 3 of the Chartered Accountants (Election Tribunal) Rules, 2006, the Central Government hereby makes the following amendment further to amend the notification of the Government of India, Ministry of Corporate Affairs, vide number S.O. 1591(E), dated the 12th April, 2019 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), namely:-
2. In the said notification, for serial number (2) and the entries relating thereto, the following serial number and entries shall be substituted, namely: –
“(2). Ms. S Meenakshi, – Member;
Official Liquidator,
Room No. 321, Khurshid Lal Bhawan,
Janpath, New Delhi-110001
3. This notification shall come into force from the date of its publication in the Official Gazette.
[F. No. 01/1/2025-PI]
INDER DEEP SINGH DHARIWAL, Jt. Secy.
Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 1591(E), dated the 12th April, 2019, and subsequently amended, vide S.O (642) (E) dated 17th September, 2021, vide S.O 1261 (E), dated 17th March, 2023, S.O. 4999 (E) dated 14th November 2023 and last amended, vide Extraordinary, Part II, Section 3, Sub-section (ii), S.O.4513 (E) dated 15th October, 2024.
MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 17th April, 2025
G.S.R. 237(E).—In exercise of the powers conferred by sub-section (1) of section 10B of the Cost Accountants Act, 1959 (23 of 1959), and in pursuance of rule 3 of the Cost and Works Accountants (Election Tribunal) Rules, 2006, the Central Government hereby makes the following amendment further to amend the notification of the Government of India, Ministry of Corporate Affairs, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 741(E), dated the 16th October, 2023, namely:-
In the said notification, for serial number (ii) and entries relating thereto, the following serial number and entries shall be substituted, namely:-
“(ii) Shri Manoj Kumar Sahu, – Member;”
Director (Inspection and Investigation),
O/o Director General of Corporate Affairs,
Kota House Annexe, 1, Shahjahan Road,
New Delhi-110011.
2. This notification shall come into force from the date of its publication in the Official Gazette.
[F. No. 01/1/2025-PI]
INDER DEEP SINGH DHARIWAL, Jt. Secy.
Note : The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide G.S.R. 741(E), dated the 16th October, 2023 and last amended, vide G.S.R. 642(E), dated the 15th October, 2024.
MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 17th April, 2025
G.S.R. 235(E).—In exercise of the powers conferred by sub-section (1) of section 10B of the Cost Accountants Act, 1959 (23 of 1959), and in pursuance of rule 3 of the Cost and Works Accountants (Election Tribunal) Rules, 2006, the Central Government hereby makes the following amendment further to amend the notification of the Government of India, Ministry of Corporate Affairs, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 787 (E), dated the 15th October, 2015, namely:-
In the said notification, for serial number (ii) and the entries relating thereto, the following serial number and entries shall be substituted, namely:-
“(ii) Shri Manoj Kumar Sahu, – Member;”
Director (Inspection and Investigation),
O/o Director General of Corporate Affairs,
Kota House Annexe, 1, Shahjahan Road,
New Delhi-110011.
2. This notification shall come into force from the date of its publication in the Official Gazette.
[F. No. 01/1/2025-PI]
INDER DEEP SINGH DHARIWAL, Jt. Secy.
Note: The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section 3, Subsection (i), dated the 15th October, 2015, vide G.S.R. 787(E) and subsequently amended, vide G.S.R. 857(E), dated the 16th November, 2015, G.S.R. 498(E), dated the 11th May, 2016, G.S.R. 922(E), dated the 28th September, 2016, G.S.R. 1074(E), dated the 17th November, 2016, G.S.R. 391(E), dated the 19th April, 2017, G.S.R. 51(E), dated the 28th January, 2019, G.S.R. 644(E), dated the 17th September, 2021, G.S.R. 199(E), dated the 17th March, 2023, G.S.R. 743(E), dated the 16th October, 2023 and last amended, vide G.S.R. 643(E), dated the 15th October, 2024.
MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 17th April, 2025
G.S.R. 238(E).— In exercise of the powers conferred by sub-section (1) of section 10B of the Chartered Accountants Act, 1949 (38 of 1949) and in pursuance of rule 3 of the Chartered Accountants (Election Tribunal) Rules, 2006, the Central Government hereby establishes a Tribunal consisting of the following persons to decide disputes as referred to under section 10A of the said Act in the matter of election to the Council of the Institute of Chartered Accountants of India, held in December, 2024, namely:-
(i) Anju Rathi Rana, – Presiding Officer;
Secretary,
Ministry of Law and Justice,
Department of Legal Affairs,
Shastri Bhawan, New Delhi- 110001
(ii) S Meenakshi, – Member.
Official Liquidator,
Room No. 321, Khurshid Lal Bhawan,
Janpath, New Delhi-110001,
(iii) Shri Sanjay Shorey, – Member;
Director General of Corporate Affairs,
Kota House Annexe, 1, Shahjahan Road,
New Delhi-110011.
2. This notification shall come into force from the date of its publication in the Official Gazette.
[F. No. 01/1/2025-PI]
INDER DEEP SINGH DHARIWAL, Jt. Secy.
