https://www.taxtmi.com/caselaws?id=449342 Rule 9(3)(b) of the Chartered Accountants (Procedure of Investigation of Professional and Other Misconduct and Conduct of Cases) Rules, 2007 was upheld as within the rule-making power under the Chartered Accountants Act, 1949. The Court held that Section 29A(1) confers a general power to make rules for carrying out the Act, while Section 29A(2) is only an illustrative list of specific matters and does not limit that general delegation. Applying the principle that specific enumeration does not curtail a general enabling power, the Court found Rule 9(3) to be ancillary to the disciplinary scheme and consistent with the statute's object, rather than an independent substantive power. en-us Thu, 08 Feb 2024 00:00:00 +0530 Mon, 15 Jun 2026 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449342 Rule 9(3)(b) of the Chartered Accountants (Procedure of Investigation of Professional and Other Misconduct and Conduct of Cases) Rules, 2007 was upheld as within the rule-making power under the Chartered Accountants Act, 1949. The Court held that Section 29A(1) confers a general power to make rules for carrying out the Act, while Section 29A(2) is only an illustrative list of specific matters and does not limit that general delegation. Applying the principle that specific enumeration does not curtail a general enabling power, the Court found Rule 9(3) to be ancillary to the disciplinary scheme and consistent with the statute's object, rather than an independent substantive power. Case-Laws Indian Laws Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449342