JUDGMENT :

Moushumi Bhattacharya, J.

1. The petitioner is a Cost Accountant by profession and is presently a Council Member from the Western Regions of the Institute of Cost Accountants of India / respondent no. 1. The petitioner is aggrieved by a communication dated 30.4.2023 by which the petitioner’s nomination for Election to the Council for 2023-2027 from the Western India Regional Constituency was rejected by the Panel for Scrutiny and the Nominations constituted for Election to the Council and the Regional Councils at its meeting held on 29.1.2023. According to learned counsel appearing for the petitioner, the rejection is on the basis of an amount due and the arrear in question is of Rs. 472/-which, apart from being a nominal amount was also not intimated to the petitioner at the relevant point of time. Counsel submits that the petitioner offered to pay this amount by way of a mail dated August, 2019 but the Ahmedabad Chapter of the Institute did not make any arrangement to collect the amount from the petitioner. Counsel submits that the petitioner’s name was reflected in the list of nominations dated 22.4.2023, but was significantly absent from the subsequent list dated 30.4.2023. Counsel places The Costs and Works Accountants (Election to the Council) Rules, 2006 to urge that the arrears in question is not of a substantial character and hence the Panel could not have rejected the nomination of the petitioner on that ground. Counsel prays that the petitioner’s name be included in the list of nominations for election to the Council for 2023 until the matter is heard out on affidavits.

2. Learned counsel appearing for the Institute places a series of Notifications relevant to the present proceeding to show that each and every decision / announcement of the Institute is taken out by way of a Notification which would be evident from the Lists published for election to the Council. Counsel submits that the petitioner has sought for relief against the impugned rejection without challenging the concerned Notification or the relevant Rule for that matter. Counsel places the schedule of the dates of election to the Council and the Regional Councils to urge that the last date for receipt of nominations was 21.4.2023 and the date for scrutiny of nominations was 29.4.2023 and 30.4.2023. Counsel submits that a three-member Panel is appointed for scrutiny of nomination papers under Rule 12 of the 2006 Rules and that the petitioner’s nomination was found to be defective and irregular by the said Panel under Rule 7 of the Rules. It is submitted that the process for the election cannot be reversed at this stage.

3. The election for which the petitioner is concerned is to the Council for the Institute of Cost Accountants, India (ICAI) for 2023-2027. The Court has been given to understand that this is the Central Council of ICAI as opposed to the Regional Councils of the Institute. The petitioner is a serving Council Member from the Western region of the respondent no. 1 / ICAI. The reason for the rejection is the petitioner’s non-fulfillment of Rule 7 of The Costs and Works Accountants (Election to the Council) Rules, 2006 (the Rules). The decision was made by a Panel for scrutiny of the nominations which was constituted for election to the Council and the Regional Councils. The Panel took the impugned decision at its meeting held on 29.4.2023. The impugned decision was communicated to the petitioner under Rule 12(11) of the Rules. The reason is quoted in the impugned letter and states that the Ahmedabad Chapter by its mail dated 21.4.2023 and confirmed by the Director (Finance) vide note dated 25.4.2023 informed that the petitioner has other dues amounting to Rs. 472/- since 12.7.2019 which is also reflected in the annual accounts of Ahmedabad Chapter and admitted by the petitioner by mail dated 17.7.2019.

4. Rule 7 of the 2006 Rules which sets out the eligibility of Members to stand for the Election is the relevant Rule for the purpose of