https://www.taxtmi.com/caselaws?id=221601 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. en-us Fri, 30 Sep 2011 00:00:00 +0530 Wed, 20 Mar 2013 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221601 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. Case-Laws Companies Law Fri, 30 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221601