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Section10B
The Chartered Accountants Act, 1949

Establishment of Tribunal

In force From 01 Jul 1949 Act 38 of 1949 As on 19 Oct 2026

Act 38 of 1949 Ministry Corporate Affairs Enacted 01 May 1949 In force 01 Jul 1949 Cited by 2 provisions Instruments 8

Section 10B of the Chartered Accountants Act, 1949 deals with establishment of Tribunal. On receipt of any application under section 10A, the Central Government shall, by notification, establish a Tribunal consisting of a Presiding Officer and two other Members to decide such dispute and the decision of such Tribunal shall be final. The Act came into force on 01 Jul 1949.

1[10B. Establishment of Tribunal.--(1) On receipt of any application under section 10A, the Central Government shall, by notification, establish a Tribunal consisting of a Presiding Officer and two other Members to decide such dispute and the decision of such Tribunal shall be final.

(2) A person shall not be qualified for appointment,--

(a) as a Presiding Officer of the Tribunal unless he has been a member of the Indian Legal Service and has held a post in Grade I of the service for at least three years;

(b) as a Member unless he has been a member of the Council for at least one full term and who is not a sitting member of the Council or who has not been a candidate in the election under dispute; or

(c) as a Member unless he holds the post of a Joint Secretary to the Government of India or any other post under the Central Government carrying a scale of pay which is not less than that of a Joint Secretary to the Government of India.

(3) The terms and conditions of service of the Presiding Officer and Members of the Tribunal, their place of meetings and allowances shall be such as may be specified.

(4) The expenses of the Tribunal shall be borne by the Council.]

Section 10B, The Chartered Accountants Act, 1949 (Act 38 of 1949).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 10A Settlement of dispute regarding election

Referred to by 2

  1. s. 2 Interpretation
  2. s. 29A Power of Central Government to make rules

Made under this section, and citing it

2 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.

Another 6 instruments name this provision in its title or its text without being made under it.

All subordinate legislation

Questions about Section 10B

What does Section 10B of the Chartered Accountants Act deal with?

Section 10B of the Chartered Accountants Act is headed "Establishment of Tribunal". [10B. Establishment of Tribunal.--(1) On receipt of any application under section 10A, the Central Government shall, by notification, establish a Tribunal consisting of a Presiding Officer and two other Members to decide such dispute and the decision of such Tribunal shall be final.

How do I find court cases under Section 10B of the Chartered Accountants Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Chartered Accountants Act 10B, section 10B Chartered Accountants Act, section 10B of the Chartered Accountants Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 10B of the Chartered Accountants Act, and has it changed?

Its own text turns on section 10A (Settlement of dispute regarding election), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there are 2: most recently Appointment of Members on Election Tribunal of Institute of Chartered Accountants of India. (2016), then Amendment to GSR 38 (E) dated 19th January, 2011 12/06/12 (2012).

When did Section 10B of the Chartered Accountants Act come into force?

Section 10B of the Chartered Accountants Act, cited as Chartered Accountants Act 10B, came into force on 01 Jul 1949, having been enacted on 01 May 1949. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 19 Oct 2026. This page is not a substitute for legal advice.