Purposive interpretation of transitional disciplinary provisions extends "complaints" to pending information cases under the old procedure.

Section 21D of the Chartered Accountants Act, 1949 was construed purposively to preserve pending disciplinary matters from the 2006 amendment. The term "complaints" was held to include pending information cases already before the Council, because a narrow reading would create an anomalous split between similar pending matters and defeat legislative intent. The distinction between "complaint" and "information" was treated as procedural rather than determinative for the transitional provision. As a result, pending information cases continue to be governed by the unamended disciplinary procedure.

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Issues: Whether the expression "complaints" in Section 21D of the Chartered Accountants Act, 1949 includes pending information cases before the Council so that the unamended disciplinary procedure continues to apply to such matters.

Analysis: The transitional provision was enacted to preserve pending matters from being disturbed by the 2006 amendment and to ensure that fresh matters alone would be governed by the new procedure. Although the Act and the Regulations use the expressions "complaint" and "information" in different contexts, the distinction was held to be procedural and not controlling for Section 21D. Reading the provision narrowly would create an anomalous result by applying the old procedure to pending complaints but the new procedure to pending information cases, even though both concern disciplinary scrutiny of alleged misconduct and are substantially treated alike under the regulatory scheme. A construction consistent with legislative intent, the scheme of the Act, and the avoidance of absurdity required a broader meaning of "complaints".

Conclusion: The expression "complaints" in Section 21D includes pending information cases before the Council, and such matters continue to be governed by the unamended provisions of the Chartered Accountants Act, 1949.

Ratio Decidendi: A transitional provision preserving pending disciplinary matters must be construed purposively so as to cover pending information cases as well as formal complaints where both are already under the Council's consideration.

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