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The Chartered Accountants (Election to the Council) Rules, 2006
September, 03rd 2015
                              The Chartered Accountants
                         (Election to the Council) Rules, 2006

                                      CONTENTS

Rule         Title                                                 Page No.
No.


1.     Short title and commencement                                   4
2.     Definitions                                                    4
3.     Regional Constituencies                                        4
4.     Dates of Elections                                             4
5.     Members eligible to vote                                       5
6.     List of voters                                                 6
7.     Members eligible to stand for election                         6
8.     Number of members to be elected                                8
9.     Nominations                                                    8
10.    Fee for election                                               8
11.    Security Deposit                                               8
12.    Scrutiny of nominations                                        9
13.    Preparation of lists of valid nominations                     10
14.    Withdrawal of candidature                                     10
15.    Intimation of final list of nominations to candidates and
       Voters                                                        11
16.    Election Code of Conduct                                      11
17.    Death of a candidate                                          11
18.    Candidates deemed to be elected if their number is equal
       to or less than the number of members to be elected           12
19.    Mode of election                                              12
20.    Admissible number of votes to a voter                         13
21.    Polling booths                                                13
22.    Polling Officer                                               13
23.    Appointment of Election Observers                             14
24.    Secret Chamber                                                14
25.    Ballot paper                                                  14
26.    Presence of the candidates and their authorized
       representatives at the polling booths                         14
27.    Appointment of assistants                                     15



                                           18
28.   Eligibility to vote by post                                    15
29.   Procedure of voting at the polling booth                       15
30.   Procedure of voting by post                                    15
31.   Grounds for declaring ballot papers invalid                    15
32.   Appointment of time and date for the counting of votes         16
33.   Appointment of scrutinisers                                    16
34.   Presence of candidates at the time of counting of votes        16
35.   Counting of votes and declaration of results                   16
36.   Notification of the declaration of results                     16
37.   Election not to be invalid due to accidental omission, etc.    16
38.   Duties of the Returning Officer                                16
39.   Decision of the Returning Officer to be final                  17
40.   Vacancy in any seat not to hold up constitution of the
      Council                                                        17
41.   Election Expenses                                              17
42.   Disciplinary action against member in connection with
      conduct of election                                            17


                                     SCHEDULES

Schedule 1 -   Regional Constituencies                               20
Schedule 2 -   List of Voters                                        20
Schedule 3 -   Number of members to be elected                       22
Schedule 4 -   Information to be included in the Statement
               accompanying the Nomination                           22
Schedule 5 -   Particulars of contesting candidates to be included
               in the final list of valid nominations                24
Schedule 6 -   Procedure for polling at the polling booth            24
      1.       Identification of voters and Tendered Ballots         24
      2.       Record to be kept by the polling officer              25
      3.       Ballot Box                                            25
      4.       Manner of recording of votes after receipt of
               ballot paper                                          25
      5.       Return of Ballot paper by voter                       25
      6.       Procedure at the polling booth                        26
      7.       Transport of ballot boxes etc. and their custody      27




                                          19
Schedule 7 -   Procedure for voting by post                         27
      1.       Returning Officer to send ballot papers by post      27
      2.       Issue of undelivered and fresh ballot papers         27
      3.       Postal Ballot papers to be returned after
               recording votes                                      28
Schedule 8 -   Procedure for counting of votes and declaration of
               Results                                              29
      1.       Definitions                                          29
      2.       Counting of votes                                    29
      3.       Procedure in case of a tie                           33
      4.       Provision for re-counts                              34


                                     ...................




                                            20
                      The Chartered Accountants
                 (Election to the Council) Rules, 2006
     [Rules made by the Central Government under clause (a) of sub-section (2) of
            Section 29A read with clause (a) of sub-section (2) of Section 9]

[Published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)
                            dated 5th September, 2006]

                                   NOTIFICATION
                         New Delhi, the 5th September, 2006

       G.S.R. 534(E). - In exercise of the powers conferred by clause (a) of sub-
section (2) of section 29A read with clause (a) of sub-section (2) of section 9 of the
Chartered Accountants Act, 1949, the Central Government hereby makes the
following rules, namely: -

1.    Short title and commencement. - (1)          These Rules may be called the
Chartered Accountants (Election to the Council) Rules, 2006.

(2)   They shall come into force on the date of their publication in the Official
Gazette.

2.      Definitions. - (1) In these Rules, unless the context otherwise requires, -

        (a)   "Act" means the Chartered Accountants Act, 1949 (38 of 1949);

        (b)   "Approved Form" means form approved by the Council for use for a
              specific purpose under these Rules:

              Provided that if any form has not yet been approved by the Council,
              after coming into force of these Rules, then the appropriate form laid
              down for the same purpose before coming into force of these Rules
              shall be the approved form;

        (c)   "Returning Officer" means the Secretary of the Council appointed
              under section 16 of the Act, or, in case the post of Secretary is vacant,
              any officer of the Institute designated by the Council for the purpose of
              conduct of elections.

(2)   Words and expressions used but not defined in these Rules and defined in the
Act shall have the same meaning as assigned to them in the Act.

3.     Regional Constituencies. - For the purpose of constitution of the Council in
pursuance of clause (a) of sub-section (2) of Section 9, the regional constituencies
shall comprise of such States or Union Territories as listed out in Schedule 1 to
these Rules.

4.    Dates of Elections. - (1)       The Election to the Council shall be held on a
date or dates to be determined by the Council, which shall, in any case, not be less
than one month before the expiry of the term of the existing Council:



                                          21
      Provided that if elections cannot be conducted, in extraordinary
circumstances, within the time period permitted under this sub-rule, the Central
Government, on a specific request of the Returning Officer or otherwise, may
postpone the date or dates of election, which in any case shall not be after the
expiry of the term of the existing Council.

(2)   Subject to provision of sub-rule (1), the Returning Officer shall notify in the
Gazette of India at least three months before the date or dates or election so
determined under sub-rule (1), the dates fixed for the following stages of election of
members to the Council, namely:-

      (a)    the last date and time for receipt of nominations, which shall not be
             less than 21 days from the date of the notification;

      (b)    date or dates and place of scrutiny of nominations, the last day of
             which shall not be more than fifteen days from the last date for receipt
             of nominations fixed under clause (a);

      (c)    the last date and time for withdrawal of nominations, which shall be
             ten days from the last date for scrutiny of nominations fixed under
             clause (b);

      (d)    the date or dates of polling;

      (e)    the last date for receipt of applications for permission to vote by post
             under rule 28;

      (f)    the last date and time for receipt by post of ballot papers back from
             voters;

      (g)    the date or dates of counting;

      (h)    the date of declaration of results.

(3)    If, in the opinion of the Returning Officer, it becomes necessary to change for
compelling reasons any date or dates notified under sub-rule (2), he may notify a
fresh date or dates, subject to provisions of sub-rule (1), in the Gazette of India:

      Provided that such a notification shall be issued at least ten days before the
revised date or dates, except for change in dates under sub-clauses (g) and (h) of
sub-rule 2.

(4)   If any of the last date so notified in sub-rule (2) or sub-rule (3), not being
the date or dates of polling, is subsequently declared as a holiday by the Central
Government, the last date so fixed shall be construed as the immediately next
working day.

5.     Members eligible to vote. - Subject to other provisions of these rules, a
member, whose name is borne on the Register on the 1st day of April of the
financial year in which the election to the Council is to take place, shall be eligible to



                                             22
vote in the election from the regional constituency within whose territorial
jurisdiction his professional address falls on the said date:

      Provided that his name has not been removed from the Register on the date
of publication of the list of voters:

       Provided further that, if the professional address is not borne on the Register
on the relevant date, the residential address borne on the Register shall determine
his regional constituency:

      Provided also that, in the case of members having their professional
addresses outside India and eligible to vote, their regional constituencies shall be
determined according to their professional addresses in India registered
immediately before they went abroad or the residential addresses in India borne on
the register of members on the relevant date, whichever is later.

6.     List of voters. - (1) At least three months before the date of election, the
Returning Officer shall publish a list of members eligible to vote, as defined in rule
5, as per Schedule 2 to these Rules.

(2)    Subject to the provisions of these Rules, the address of a member published
in the list of voters shall be final for determining the manner in which he shall be
entitled to cast his vote, the constituency and the polling booth to which he shall
belong for the purpose of casting his vote.

(3)   The list of members eligible to vote shall be made available at the
Headquarters, relevant Regional Councils and their relevant branches on payment
of such price as may be fixed by the Council.

(4)    The inclusion of the name of a member in the list of members eligible to vote
shall not confer an absolute right to vote at the election which shall be subject to
the other provisions of these Rules, Regulations or the Act.

(5)   An announcement about the availability of the list, as per sub-rule (3), shall
be put on the web-site of the Institute, Notice Board of the Council, the Notice
Board of the Regional Council concerned, as well s the Notice Board(s) of the
branches of Regional Council concerned, wherever these exist.

(6)    If a clerical mistake or omission is detected in the list of members eligible to
vote, the Returning Officer may rectify the same at any time by issue of a suitable
corrigendum.

7.     Members eligible to stand for election. - Subject to other provisions of
these Rules, a member who is a fellow on the first day of April of the financial year
in which an election is to take place and whose name continues to be borne on the
Register on the last date of scrutiny of nominations under sub-rule (2) of rule 4,
shall be eligible to stand for election to the Council from the regional constituency in
which he is eligible to vote:

      Provided that no person shall be eligible to stand for election to the Council,
if-



                                          23
       (a)     he has been found guilty of any professional or other misconduct and
               his name is removed from the register or he has been awarded penalty
               of fine as provided in proviso to clause (a) of sub-section (2) of Section
               9 of the Act;

       (b)     he is holding a post under the Central or State Government as
               provided in sub-section (3) of Section 9 of the Act;

       (c)     he has been auditor of the Institute during the last three year as
               provided in sub-section (4) of Section 9 of the Act;

       (d)     he has held the office for more than three consecutive terms as
               provided in first proviso to Section 10 of the Act; or

       (e)     he has been elected as President under sub-section (1) of Section 12
               of the Act as provided in second proviso to Section 10 of the Act.

       For the purpose of this rule -

(i)   the penalties awarded to a person before coming into force of the Chartered
Accountants (Amendment) Act, 2006 or penalties awarded to a person after coming
into force of the Chartered Accountants (Amendment) Act, 2006 for offences
committed before the coming into force of the same, shall also be taken account for
the purpose of attracting disqualification under clause (a) of the proviso above;
1
 [(ii) Deleted]

(iii)  for a person who has been the auditor of the Institute before coming into
force of the Chartered Accountants (Amendment) Act, 2006, the three year period
limitation provided under sub-section (4) of Section 9 of the Act shall also include
the period between his ceasing to be an auditor and the coming into force of the
Chartered Accountants (Amendment) Act, 2006;

(iv)   the number of term(s) of Office held by a person as a member of the Council
either under clause (a) or under clause (b) or partly under clause (a) and partly
under clause (b) of sub-section (2) of Section 9 of the Act, prior to coming into
force of the Chartered Accountants (Amendment) Act, 2006, shall not be taken into
account for reckoning of the three consecutive terms for the purpose of
disqualification under clause (d) of the proviso above;

------------------
1
 The following clause (ii) was deleted by the Chartered Accountants (Election to the Council)
(Amendment) Rules, 2011 published vide Government of India Notification No. GSR 110(E) dated 25th
February, 2011 in Part II ­ Section 3 ­ Sub-section (i) of the Gazette of India dated 25th February,
2011 read with Notification No. G.S.R. 372(E) dated 9th May, 2011 in Part II ­ Section 3 ­ Sub-section
(i) of the Gazette of India dated 10th May, 2011:-

(ii)     a person drawing salary from the Consolidated Fund of India or the Consolidated Fund of a
State, as the case may be, or from any body corporate or any organization where the Central
government or the state government own individually or jointly a majority stake, shall be deemed to
be a person holding a post under the Central Government or the State Government, as the case may
be, for the purpose of attracting disqualification under clause (b) of the proviso above;




                                                 24
(v)    the holding of the office of the President     of the Institute under sub-section
(1) of Section 12 of the Act, prior to coming into    force of the Chartered Accountants
(Amendment) Act, 2006, shall also be taken             into account for the purpose of
attracting disqualification under clause (e) of the   proviso above.

8.    Number of members to be elected. - The number of members to be
elected from each regional constituency shall be calculated as per the procedure
described in Schedule 3.

9.    Nominations. - (1) At least 3 months before the date of election, the
Council shall publish in the Gazette of India a notice stating the number of members
to be elected from each regional constituency and calling for nominations of
candidates for election by the date and time notified vide sub-rule (2) of rule 4.

(2)    The maximum number of nominations that can be submitted by a candidate
shall be 10 only:

       Provided that in the event of receipt of more than 10 nominations, the first
10 nominations determined, on the basis of date and time of receipt, shall be taken
into consideration.

(3)   The nomination of a candidate shall be -

      (i)    in the approved form duly signed by the candidate and by one
             proposer and one seconder both of whom shall be persons entitled to
             vote in the election in the relevant regional constituency; and

      (ii)   delivered along with requisite fee(s), security deposit and other papers
             as are laid out in these Rules to the Returning Officer by name not
             later than 6 P.M. on the notified date:

             Provided that an acknowledgement of delivery shall be issued by the
             Returning Officer or by a person authorized by him on receipt of
             nomination form mentioning the time and date of receipt of nomination
             form.

(4)   The nomination shall be valid only if it is accompanies by a statement signed
and verified by the candidate containing information as provided in Schedule 4.

10. Fee for election. - (1) A candidate for election shall pay such fee as may
be fixed by the Council from time to time which shall not in any case exceed
Rs.50,000/-, irrespective of the number of nominations.

(2)    The fee shall be paid by a demand draft drawn in favour of Secretary of the
Institute.

(3)    A candidate whose nomination is held to be invalid shall be entitled to receive
the refund of fifty percent of the fee payable.

11. Security Deposit. - (1) A candidate for election, in addition to fee as
provided in rule 10, shall pay, irrespective of the number of nominations
filed/specified under rule 9, an amount of Rs.20,000/- (Rupees Twenty Thousand


                                          25
only) as security deposit, which shall be forfeited if he fails to secure not less than
2% of the original votes as defined in rule 35 polled in the concerned regional
constituency.

(2)    The method of payment of security deposit shall be specified in the
notification issued under sub-rule (1) of rule 9.

12. Scrutiny of nominations. - (1) The Council shall appoint for each election
a Panel for the scrutiny of the nomination papers of all the candidates.

(2)    The Panel shall consist of three persons of whom one shall be the Returning
Officer and the other two shall be persons nominated by the Council, from among
the members of the Council referred to in clause (b) of sub-section (2) of Section 9
of the Act, of which one shall be an officer of the Central Government and the other
shall not be a member of the Institute, provided that if one or more of such
members are not available or are unwilling to act, then any other officer or officers
of the Central Government, as the Central Government may nominate for the
purpose.

(3)   A notification containing the names of the members of the Panel shall be
issued before the last date for the receipt of nomination for the election for which it
is appointed.

(4)   The term of the Panel shall end with the conclusion of the polling for which it
is appointed.

(5)   The Panel shall have the power to regulate its procedure in such manner as it
considers just and expedient.

(6)    The quorum of the panel for the transaction of its business shall be two.

(7)    In case a vacancy arises in the Panel by reason of one or more members of
the Panel being unable to act for any reason, the vacancy shall be filled up by the
Returning Officer from among the members of the Council referred to in clause (b)
of sub-section (2) of Section 9 of the Act, provided he is not a member of the
Institute, and provided that if one or more of such members are not available or are
unwilling to act, then by any other officer or officers of the Central Government, as
the Central Government may nominate for the purpose.

(8)    The Panel shall scrutinize the nomination papers of all the candidates and
shall endorse on each nomination paper its decision, whether it accepts or rejects
the nomination.

(9)  The Panel shall record a brief statement of its reasons, if it rejects a
nomination.

(10)   (a)   The Panel shall reject a nomination if it is satisfied that : -

             (i)    the candidate was ineligible to stand for election under rule 7; or

             (ii)   the proposer or the seconder was not qualified to subscribe to
                    the nomination of the candidate in the approved Form; or


                                           26
             (iii)   the signature of the candidate or of the proposer or the
                     seconder is not genuine; or

             (iv)    there has been a failure to comply with the provisions of rule 9,
                     rule 10 or rule 11.

      (b)    The Panel shall not reject a nomination paper on the ground of a
             technical defect which is not of a substantial character.

      (c)    The rejection of the nomination of a candidate by reason of any
             irregularity in respect of that nomination shall not be a bar to the
             acceptance of another nomination submitted under rule 9 and is also
             valid in respect of the same candidate.

      (d)    If the proposer or a seconder incurs a disability by reason of the
             operation of the provisions of the Act, Rules or Regulations made
             thereunder subsequent to the date of signing the nomination, it shall
             not invalidate the nomination.

(11) In a case where the nomination or, if more nominations than one were filed,
all the nominations of a candidate has or have been refused or rejected, the
Returning Officer shall give notice of the decision of the Panel together with a brief
statement of the reason(s) therefore to the candidate concerned by
registered/speed post.

13. Preparation of lists of valid nominations. - (1) On completion of the
scrutiny of the nominations, the Returning Officer shall forthwith prepare a list of
valid nominations for each constituency and cause a copy of the list to be sent by
registered/speed post to each candidate from that constituency who had filed his
nomination:

      Provided that such list should be sent at least ten days before the last date of
withdrawal of nominations fixed under clause (c) of sub-rule 2 of rule 4.

(2)    The list shall contain full names in alphabetical order and the addresses, as
published in the list of voters, of the validly nominated candidates for each
constituency:

      Provided that if the names of two or more candidates are same, then person
with earlier date of enrollment as a member shall be included in the list before other
person or persons having the same name but having a subsequent date of
enrollment.

14. Withdrawal of candidature. - (1) A           candidate   may     withdraw     his
candidature by giving a notice in his own hand and duly signed by him and have it
delivered to the Returning Officer anytime before 6.00 P.M. of the last date notified
vide sub-role (2) of rule 4.

(2)   No candidate who has given a notice of withdrawal of his candidature under
sub-rule (1) shall be allowed to cancel or withdraw that notice.



                                          27
(3)    Within five days of the last date notified vide sub-role (2) of rule 4, the list of
such candidates who have withdrawn their candidature from a regional constituency
shall be intimated by the Returning Officer to the other candidates standing for
election from the same constituency.

(4)    A candidate who has withdrawn his candidature in accordance with sub-rule
(1) shall be entitled to the refund of fifty percent of the fee paid by him under sub-
rules (1) and (2) of rule 10 and the full security deposit under rule 11.

15.    Intimation of final list of nominations to candidates and voters. - (1)
       The Returning Officer shall omit from the list of valid nominations the names
of candidates who have withdrawn their candidature and send the final list of
nominations for each constituency to all the candidates for that constituency by
registered or speed post and to the voters of that constituency by ordinary post.

(2)    The list shall be put on the Notice Board of the Institute, Website of the
Institute, the Notice Board of the Regional Council concerned as well as the Notice
Boards of branches of Regional Council concerned, wherever these exist.

(3)   The list shall also be accompanied by such particulars of all contesting
candidates of that constituency as compiled, prepared and presented in accordance
with Schedule 5 by the Returning Officer from the particulars to the extent supplied
by the candidates under sub-rule (4) of rule 9:

     Provided he may correct any manifest errors in the particulars furnished that
may have come to his notice.

(4)    The particulars required to accompany the list of nominations, as aforesaid
shall prominently indicate that they are compiled on the basis of the particulars
furnished by the candidates under sub-rule (4) of rule 9 and that no responsibility is
accepted as to the veracity of the said particulars.

16. Election Code of Conduct. - (1)           With a view to maintain a healthy and
peaceful atmosphere during the election process for ensuring a free and fair
election, the Returning Officer, shall issue a Election Code of Conduct for
candidates, as approved by the Council before issue of notification under sub-rule
(2) of rule 4, and which shall be published on the web-site of the Institute.

(2)    The Election Code of Conduct shall contain instructions and norms to be
followed by candidates and their authorized representatives appointed under these
Rules during the entire election process including at the polling booth and counting
centre.

(3)    The Election Code of Conduct shall come into force from the date of issue of
notification under sub-rule (2) of rule 4.

(4)    The Election Code is deemed to be a guideline of the Council under item (1)
of Part II of the Second Schedule of the Act and it is obligatory for each candidate
to comply with the Election Code of Conduct.

17. Death of a candidate. - (1) If a candidate dies before the date of election
but after the date fixed for the withdrawal of candidature under rule 14 and his


                                           28
nomination is or has been accepted as valid, the election in his constituency shall be
conducted among the remaining candidates and no fresh proceedings with reference
to the election of members in the constituency in which such member was a
candidate shall be commenced.

(2)    The votes cast in favour of any such candidate shall be deemed to have been
cast in favour of the candidate, if any, next in order of preference in the ballot
paper.

(3)    If a candidate dies after the date of election but before the commencement of
the counting, the votes cast in favour of any such candidate shall be deemed to
have been cast in favour of the candidate, if any, next in order of preference in the
ballot paper.

(4)    If the candidate dies after commencement of the counting and before
declaration of result, counting of votes would continue as if the person has not died,
and, if as a result of such counting he is found to be in a position to be declared
elected, then the entire ballot papers would be recounted afresh, with the votes
cast in favour of the candidate deemed to have been cast in favour or the
candidate, if any, next in order of preference in the ballot paper.

18. Candidates deemed to be elected if their number is equal to or less
than the number of members to be elected. - (1)            Where the number of
candidates validly nominated from any constituency is equal to or less than the
number of members to be elected from that constituency on the date of issue of the
final list of nominations to the candidates, or where the number of candidates from
any constituency becomes equal to or less than the number of members to be
elected from that constituency, by reason of the death before the date of election,
such candidates shall be deemed to be elected and the Returning Officer shall
declare all such candidates duly elected.

(2)    Where the number of such candidates from the constituency is less than the
number of members to be elected from that constituency, the Returning Officer
shall commence fresh proceedings for the election of the remaining member or
members to be elected from that constituency.

19. Mode of election. - (1) The election shall be held in accordance with the
system of proportional representation by means of a single transferable vote.

(2)    Except as otherwise provided, at every election where a poll is taken, vote
shall be given by secret ballot and every voter in any election, shall cast his vote
personally in the booth provided for the purpose, unless a voter is allowed in
respect of any election to cast his vote by post as hereinafter provided.

Explanation: For purpose of clarity it is reiterated that a voter desiring to record
his vote, shall do so in person and not by proxy.

(3)    Notwithstanding anything contained in these Rules or the Regulations, the
giving or recording of votes through voting machines or internet in such manner as
may be determined by the Council, and with the approval of the Central
Government, may be adopted in such constituency or constituencies as the
Returning Officer may, having regard to the circumstances of each case, specify.





                                         29
Explanation: For the purposes of this sub-rule, the approval of the Central
Government should be sought and obtained prior to publication of notification in the
Gazette of India required under sub-rule (2) of rule 4.

20. Admissible number of votes to a voter. - (1) A voter shall have one
vote only, and he shall have as many preferences as there are candidates.

(2)   The voter in order to cast his vote: -

      (a)    shall place on his ballot paper the number 1 (in Arabic or Roman
             numerals or in words) in the square opposite the name of the
             candidate for whom he desires to vote; and

      (b)    may, in addition, place on his ballot paper the number 2, or the
             numbers 2 and 3 or the numbers 2, 3 and 4 (in Arabic or Roman
             numerals or in words) and so on in the squares opposite the names of
             other candidates in the order of his preference, upto the maximum
             number of preferences available to him under sub-rule (1).

      (c)    may put `X' against whom he has not mentioned any preference.

21. Polling booths. - (1)The Returning Officer shall set up such number of
polling booths at such places as he deems necessary:

      Provided that no polling booth shall be set up in any place having less than
25 members eligible to vote in accordance with rule 5 in the said place or within a
distance of 50 kilometers thereof:

       Provided further that if, in the opinion of the Returning Officer for compelling
reasons, it becomes necessary to change the address of one or more polling booths,
he may do so and inform by post or e-mail of the change to all voters who are
affected by such a change and to all candidates of the constituency in which the
polling booth is situated, in addition to publishing the same on the web-site of the
Institute.

(2)    In a place having less than 2500 voters, there shall be one polling booth for
every 500voters or part thereof, though the allocation of voters among different
polling booths in the same place need not necessarily be in groups of 500 and the
polling shall be held on one day.

(3)   In a place having more than 2500 voters each polling both shall be allotted
1000 voters or part thereof and the polling shall be held on two consecutive days.

22. Polling Officer. - (1) The Returning Officer shall appoint a Polling Officer,
preferably a officer serving under the Central or any State Government, for each
polling booth and may also appoint such other persons as he may deem necessary
to assist the polling officer:

       Provided that no member of the Institute shall be appointed as Polling
Officer.



                                          30
(2)     The Polling Officer shall, in addition to performing the duties imposed upon
him by these Rules, be in general in charge of all arrangements at the polling booth
and may issue orders as to the manner in which persons shall be admitted to the
polling booth and generally for the preservation of peace and order at or in the
vicinity of the polling booth.

(3)   Where the Polling Officer appointed by the Returning Officer is unable to
conduct the polling on one or more of the day or days fixed for the polling, he may
intimate the same to the Returning Officer or any other officer nominated by the
Returning Officer for the purpose, who shall appoint another person, subject to
proviso of sub-rule (1), as polling officer in his place.

23. Appointment of Election Observers. - (1)               The    Returning   Officer
shall appoint such number of election observers, who shall not be members of the
Institute, for all or any of the polling booths and for counting venue or venues, as
may be deemed appropriate by him and such observers shall perform such duties
as may be decided by the Council.

(2)    The duties of the Election observers so decided by the Council be given due
publicity among candidates and voters.

24. Secret Chamber. - (1) There shall be a secret chamber or chambers in
each polling booth.

(2)   The chamber shall be so arranged that no person may be able to see how a
voter has recorded his vote.

25. Ballot paper. - (1) The ballot paper shall contain, in alphabetical order in
English, a list of the candidates validly nominated for a constituency and shall be
printed on one side only.

(2)   Each such ballot paper shall contain the Institute's emblem printed in such
manner, as may be decided by the Returning Officer having regard to the security
considerations of the ballot paper.

26. Presence of the candidates and their authorized representatives at
the polling booths. - (1)        A candidate for election from a constituency shall
be entitled to be present at the polling booths in that constituency.

(2)    He may appoint any two members as his authorized representatives for each
polling booth, only one of whom shall be entitled to be present at a time on his
behalf at that particular polling booth.

(3)   No appointment of an authorized representative shall be valid unless the
candidate has issued a letter of authority to such a representative. The letter of
authority shall be produced before the polling officer concerned, and shall include
the full name, the membership number and the address of the authorized
representative, as well as the number of polling booth at which he is authorized to
be present.




                                         31
(4)    The polling officer shall keep a record of attendance of the candidates and
their authorized representatives, which shall be forwarded to the Returning Officer
after the poling is over.

27. Appointment of assistants. - The polling officer may employ at the polling
booth such persons not being members of the Institute as he thinks fit to assist him
in identifying the voters or for any other purpose.

       Provided that a person so appointed would not be entitled to discharge the
duties of polling officer laid out in these Rules and would be there only to assist the
Polling Officer.

28. Eligibility to vote by post. - (1)     A member whose name is included in
the list of voters and whose name is not shown under any polling booth shall be
permitted to vote by post.

(2)    A member who is entitled to vote at a polling booth may be permitted at the
discretion of the Returning Officer, to vote by post, if by reason of his suffering from
any permanent infirmity or, in case of a member in service, a permanent change in
address, he is unable to exercise his vote at the polling booth allotted to him:

        Provided that in such a case he shall send an application in the approved
Form for permission to vote by post under this sub-rule together with the medical
certificate issued by a medical practitioner, not below the rank of a Surgeon in any
Government Hospital, confirming such permanent infirmity, or, as the case may be,
proof of permanent change in address duly signed by an authorized personnel of
the organization where the member is employed, to the Returning Officer so as to
reach him at least 60 days before the date of election and an application not
received within the time specified shall not be considered.

Explanation: "Member in service" for the purpose of this section means members
of the Institute who are employed in an organization not being a firm.

(3)   A member who is residing outside India shall notwithstanding anything
contained in these Rules be eligible to vote by post provided that his overseas
address is registered with the Institute and has been published in the list of
members eligible to vote.

(4)    Any misuse of the concession under this rule or any mis-statement or false
verification in this behalf shall be deemed to have brought disrepute to the Council
under item (2) of Part IV of the First Schedule of the Act if, in connection with an
election to the Council of the Institute.

29. Procedure of voting at the polling booth. - Voting at a polling booth shall
take place as per procedure laid out in Schedule 6 to these Rules.

30. Procedure of voting by post. - Voting by post shall take place as per
procedure laid out in Schedule 7 to these Rules.

31. Grounds for declaring ballot papers invalid. - A ballot paper shall be
invalid: -



                                          32
      (a)    if a voter signs his name or writes any word or figure upon it or makes
             any mark including a tick (9)/ cross (x), not being a mark of `x' put
             under clause (c) of sub-rule (2) of rule 20, upon it by which the ballot
             paper becomes recognizable or by which the voter can be identified; or

      (b)    if it is not printed by or under the authority of the Council or it is
             different in any manner from the ballot papers printed under rule 25;
             or

      (c)    if number 1 (in Arabic or Roman numerals or in words) is not marked
             on it; or

      (d)    if number 1 (in Arabic or Roman numerals or in words) is set opposite
             the name of more than one candidate; or

      (e)    if number 1 (in Arabic or Roman numerals or in words) and some other
             numbers are put opposite the name of the same candidate; or

      (f)    if it is unmarked or the marks made are void or cannot be
             unambiguously determined; or

      (g)    if it is so damaged or mutilated that its identity as a genuine ballot
             paper cannot be established.

32. Appointment of time and date for the counting of votes. - The
Returning Officer shall, at least fifteen days before date of polling, appoint for each
regional constituency, a date or dates, place and time for each such date for the
counting of votes at the headquarters of the Institute and shall also give notice of
such date or dates, place and time in writing to all the candidates.

33. Appointment of scrutinisers. - The Returning Officer may appoint two or
more persons who are neither members of the Council nor candidates for election to
act as scrutinisers of the voting papers and to assist him generally in counting the
votes.

34. Presence of candidates at the time of counting of votes. - A candidate
for election shall be entitled to be present in person or to appoint a member as a
representative to be present on his behalf at the time of counting of votes.

35. Counting of votes and declaration of results. - Counting of votes shall
take place as per procedure laid down in Schedule 8.

36. Notification of the declaration of results. - The names of all the
candidates declared elected shall be notified by the Council in the Gazette of India.

37. Election not to be invalid due to accidental omission, etc. - No election
shall be deemed to be invalid merely by reason of any accidental omission of the
name of a member from the list of members eligible to vote or any accidental
mistake in not allowing him to vote or the accidental inclusion of name of a person
not entitled to vote in the list of members eligible to vote or allowing him to vote, or
any accidental irregularity or informality in the conduct of the election, including



                                          33
accidental omission to send or delay in sending the voting paper to a voter or the
accidental non-receipt of, or delay in receipt of a voting paper, by voter.

38. Duties of the Returning Officer. - (1)         The                    Returning       Officer     shall
conduct the elections in accordance with these Rules.

(2)   The Returning Officer may delegate any of the duties to be performed by him
as Returning Officer to any of the other Officer or Officers of the Institute, as he
may deem fit.
1
 39. Returning Officer to decide on certain matters. - If any question
pertaining to or incidental to the procedure for conduct of elections including
matters not specifically covered by these rules, arises, it shall be decided by the
Returning Officer or the officer authorised by him under these rules.

Explanation: For the purpose of this rule, the conduct of election shall also include
the process of counting of votes and declaration of results.

40. Vacancy in any seat not to hold up constitution of the Council. - If for
any reason any seat or seats to a regional constituency or constituencies is not filled
up after the election, it would not be deemed to hold up the constitution of the
Council under Section 9 of the Act.

41. Election Expenses. - (1)           No candidate, whose name has been
included in the final list of nominations under rule 15, shall incur an expenditure
above an amount to be fixed by the Council for this purpose.

(2)    Every such candidate shall file an account of expenses incurred for the
election in a format approved by the Council, within fifteen days of notification
issued under rule 36.

(3)   A member shall be deemed to have brought disrepute to the Council under
item (2) of Part IV of the First Schedule to the Act if, in connection with an election
to the Council of the Institute, he is found to have contravened the provisions of
sub-rule (1) or sub-rule (2)

42. Disciplinary action against member in connection with conduct of
election. - (1)     A member shall be deemed to have brought disrepute to the
Council under item (2) of Part IV of the First Schedule of the Act if, in connection
with an election to the Council of the Institute, he is found to have contravened the
provisions of sub-rule (2) or all or any of the clauses of sub-rule (3) or sub-rule (4)
of this rule.


1
    Substituted, for the following, by the Chartered Accountants (Election to the Council) Amendment
    Rules, 2008 and published in Government Notification No. G.S.R. 553(E), dated the 24th July,
    2008:
                "39.    Decision of the Returning Officer to be final. - Unless otherwise provided in
        these Rules, the decision of the Returning Officer or of the officer authorized by him under
        these Rules shall be final in all matters pertaining to conduct of election, interpretation of these
        Rules and the procedure adopted for such matters which are not specifically covered by these
        Rules.
        Explanation:    For the purpose of this rule, the conduct of election shall also include the
        process of counting of votes and declaration of results.


                                                    34
(2)   Only one manifesto or circular shall be issued by a candidate in relation to
the election in the period commencing from the date of issue of final list of
nominations to the candidates.

(3)    A manifesto or circular issued shall conform to the following requirements in
the interest of maintaining dignity in the election, namely: -

      (a)   A manifesto or circular shall contain information regarding the
            candidate himself and shall not make any reference, directly or
            indirectly, to any other candidate;

      (b)   The information, which a candidate may furnish in a manifesto or
            circular regarding himself, shall not differ in any material respect from
            the information furnished by the Institute to the voters under rule 9. A
            candidate may, however, include in such manifesto or circular, any
            additional information not contained in the information furnished under
            rule 9;

      (c)   A manifesto or circular shall neither contain any appeal to the voters
            on the basis of caste or on communal, religious, regional or sectional
            lines nor any tall claim;

      (d)   The distribution of a manifesto or circular shall be restricted only to the
            members of the constituency concerned;

      (e)   A certified copy of such manifesto or circular shall be sent to the
            Returning Officer by speed/registered post within 15 days of its issue;

      (f)   While a candidate may repeat, in any form, the manifesto or circular
            issued under sub-rule (2) of this rule without changing its contents,
            however, he shall not issue more than one manifesto or circular.

(4)    A member shall not adopt one or more of the following practices with regard
to the election to the Council, namely: -

      (i)   Bribery, that is to say, any gift, offer or promise of any gifts or
            gratification to any person by a candidate or any other person, with
            the connivance, with the object directly or indirectly of: -

            (a)    inducing a member to stand or not to stand as a candidate at an
                   election or rewarding him for act or omission; or

            (b)    inducing to withdraw       his   candidature   or   rewarding   such
                   withdrawal; or

            (c)    inducing a voter to vote or not to vote at an election, or as a
                   reward for act or omission;

                   Explanation. - For the purpose of this clause, the term
                   "gratification" is not restricted to pecuniary gratification or
                   gratifications estimable in money, and it includes organizing


                                         35
              parties or providing any other form of entertainment, and all
              forms of employment for reward; but it does not include the
              payment of any expenses bonafide incurred at or for the
              purpose of any election;

(ii)    undue influence, that is to say, any direct or indirect interference or
        attempt to interfere on the part of a candidate or any other person,
        with his connivance, with the free exercise of any electoral right;

(iii)   the publication by a candidate or by any other person, with his
        connivance, of any statement of fact which is false, and which he
        either believes to be false or does not believe to be true, in relation to
        the personal character or conduct of any candidature or in relation got
        he candidature or withdrawal of any candidate, being a statement
        reasonably calculated to prejudice the prospects of that candidate's
        election;

(iv)    the obtaining or procuring or abetting, or attempting to obtain or
        procure, by a candidate or by any other person, with his connivance,
        any assistance for the furtherance of the prospects of the candidate's
        election from any person serving under the Government of India or the
        Government of any State, other than the giving of vote by such
        person, if he is a member entitled to vote;

(v)     the hiring or procuring, whether on payment or otherwise, of a vehicle
        by a candidate or by any other person, with his connivance, fort the
        conveyance of voters;

(vi)    resorting to disorderly behaviour or misbehaviour within the zero
        tolerance zone to be determined by the Returning Officer of the polling
        booth and/or venue for counting of votes;

        Explanation. - For the purpose of this clause, canvassing for votes,
        distribution of visiting cards, pamphlets, manifestos, letters, hand-
        outs, circulars and the like, erection of any stall and display of any
        banner shall be treated as disorderly behaviour or misbehaviour.

(vii)   exhibiting or placing any notice or sign board relating to the election by
        a candidate or by any other person with the connivance of the
        candidate at any time and any where during the election period
        including on the date or dates of polling within a distance of 200
        meters from the polling booth;

(viii) non-compliance with any of the directives or circulars of instruct9ins
       issued by the Returning Officer under these Rules in any matter
       relating to elections;

(ix)    contesting the election representing a political party or on political
        lines;




                                     36
      (x)     any act specified in clauses (i) to (ix) when done by a member, who is
              not a candidate, but is acting with the concurrence or connivance of a
              candidate;

      (xi)    the receipt by a member or an agreement by a member to receive any
              gratification:-

              (a)   as an inducement or reward for standing or not standing as a
                    candidate; or

              (b)   as an inducement or reward for withdrawing his candidature; or

              (c)   as an inducement or reward for himself or any other person for
                    voting or refraining from voting; or

              (d)   as an inducement or reward for inducing or attempting to induce
                    any voter to vote or refrain from voting; or

              (e)   inducing or attempting to induce any candidate to withdraw his
                    candidature;

      (xii)   Contravention or misuse of any of the provisions of these Rules or
              making of any false statement knowing it to be false or without
              knowing it to be true, while complying with any of the provisions of
              these Rules.

                                   Schedule 1
                             Regional Constituencies
                                   (See rule 3)

        The electorate for the purpose of election to the Council, shall be constituted
into five regional constituencies as follows:

      (i)     Western India Regional Constituency:-
              Comprising the States of Goa, Gujarat and Maharashtra and the Union
              Territories of Dadra & Nagar Haveli and Daman & Diu;

      (ii)    Southern India Regional Constituency:-
              Comprising the States of Andhra Pradesh, Karnataka, Kerala and Tamil
              Nadu and the Union Territories of Lakshadweep and Pondicherry;

      (iii)   Eastern India Regional Constituency:-
              Comprising the States of Arunachal Pradesh, Assam, Manipur,
              Meghalaya, Mizoram, Nagaland, Orissa, Sikkim, Tripura, West Bengal,
              and the Union Territory of Andaman & Nicobar Islands;

      (iv)    Central India Regional Constituency:-
              Comprising the States of Bihar, Chattisgarh, Jharkhand, Madhya
              Pradesh, Rajasthan, Uttaranchal and Uttar Pradesh;

      (v)     Northern India Regional Constituency:-



                                          37
              Comprising the States of Haryana, Himachal Pradesh, Jammu &
              Kashmir and Punjab and the Union Territories of Chandigarh and Delhi.

                                    Schedule 2
                                   List of Voters
                            (Sub-rule (1) to (6) of rule 6)

(1)   The list of voters shall be prepared separately for each regional constituency.

(2)   The list so prepared under clause (1) above shall show distinctly and
separately:-

      (i)     whether the voter is an associate or a fellow;

      (ii)    the address of each member as determined under rule 5 for deciding
              the eligibility of the member to vote;

      (iii)   in the case of voters residing outside India, in addition to their address
              in India under clause (ii), their respective addresses outside India if
              furnished to the Institute by the voters concerned;

      (iv)    details of internet address or e-mail address as furnished by a voter to
              the Institute, provided an express consent is given by the voter for its
              inclusion in the list of voters;

      (v)     the manner in which the voter shall exercise his franchise; and

      (vi)    in case the voter is to exercise his franchise at a polling booth, the
              number and address of the polling booth, at which the franchise shall
              be exercised.

(3)   In respect of a place having more than one polling booth located at different
addresses, the Returning Officer shall do the following to decide the polling booth to
be published in the list of voters vide sub-clause (vi) of clause (2) above:

      (i)     He shall publish a notice containing the addresses of different polling
              booths at a place where there are more than one polling booth, at least
              two months before publication of the list of voters, in the Journal of the
              Institute and the Newsletter of the Regional Council concerned, and
              also upload the same on the Institute's website;

      (ii)    Any voter in such a place wishing to vote at a particular polling booth
              published under clause (i) above may send a request to the Returning
              Officer within one month from the date of publication of such a notice:

      (iii)   The Returning Officer may, at his discretion, permit such a voter to
              vote at the polling booth of his choice, and accordingly include the
              details of the said polling booth in the List of Voters;

      (iv)    In case it is not possible for the Returning Officer to permit a voter to
              vote at the polling booth requested, the Returning Officer may decide
              to permit him to vote at any other polling booth at the place and


                                           38
             accordingly include the details of the said polling booth in the List of
             Voters;




                                  Schedule 3
                        Number of members to be elected
                                  (See rule 8)

(1)    Subject to provision of clause (5) below, the number of members to be
elected from each regional constituency shall be one member for such number of
members in the constituency as may be determined by dividing the total number of
members as determined in accordance with clause (4) below by the maximum
number of members to be elected to the Council as provided in sub-section (2) of
section 9 of the Act.

(2)    In case the resultant number of members for each constituency, after being
added up in terms of the absolute number without considering the fraction, is less
than the maximum number as provided in sub-section (2) of section 9 of the Act,
the fraction in respect of the region with the highest fraction will be counted as one.
In case the total is still less than the maximum number, the fraction in respect of
the region with the next highest fraction will be counted as one. This process be
continued, subject to' provision of clause (5) below, until the total is equal to the
maximum number of members to be elected under sub-section (2) of section 9 of
the Act.

(3)    In case the resultant number of members for each constituency, after being
added up, is less than the maximum number of members and there are more than
one regional constituency with exactly the same fraction, the constituency with a
higher number of the members will have precedence in the matter of conversion of
the fraction into one, subject to provision of clause (5) below.

(4)    The total number of members referred to in clause (1), shall be determined
with reference to the number of members in the list of members published under
subsection (3) of section 19 of the Act in the financial year in which the election is
to take place.

(5)    Notwithstanding anything contained in clauses (1) to (3), each constituency
shall have at least two persons elected therefrom to the Council.

                                Schedule 4
Information to be included in the Statement accompanying the Nomination
                         (see sub-rule (4) of rule 9)

(1)    Nomination of a candidate shall be accompanied by a statement signed and
verified by the candidate containing following information:-

      (a)    Name, membership No., Professional Address and voter's serial
             number as published in the list of Voters


                                          39
      (b)   Date of birth
      (c)   Whether Fellow and the date on which became Fellow
      (d)   Date of Enrolment as an Associate member
      (e)   Whether citizen of India
      (f)   Whether found guilty of any professional or other misconduct and
            consequently whether he has been reprimanded or the name has been
            removed from the Register or has been awarded penalty of fine as on
            the date of nomination
      (g)   If the answer to (f) above is in affirmative, to provide the following
            details, wherever applicable (separately for each misconduct for which
            found guilty):
            (i)    the offence for which found guilty
            (ii)   the date of reprimand
            (iii)  the date from which the name was removed on account of above
                   disqualification from the Register
            (iv)   the total period of removal
            (v)    the date on which the period of removal expires
            (vi)   whether the removal was on account of misconduct falling under
                   the First Schedule or the Second Schedule
            (vii) the date on which the penalty of fine was awarded
            (viii) amount of penalty of fine
            (ix)   the date on which the payment was made for penalty of fine
                   awarded;
      (h)   (i)    Whether appointed as the auditor of the Institute and, if so,
                   whether a period of three years had already expired after he has
                   ceased to be the auditor of the Institute, along with dates of
                   appointment and cessation as auditor;
            (ii)   If that period has not yet expired, the date on which it shall
                   expire;
      (i)   Details of past and present membership of the Council including the
            Office of the President and/or Vice-President of the Institute;
      (j)   Whether holding a post under the Central or State Government as
            defined in clause (ii) of the Explanation to rule 7.

(2)   The statement referred to in clause 1 may also contain, at the option of the
candidate, information concerning the candidate in respect of the following:

      (a)   Academic qualifications (diplomas including post qualification
            diploma(s) and degrees recognised by Government or Council and
            membership of professional bodies recognized by the Council);

      (b)   Merit awards (limited upto first three positions) in the examinations of
            recognised universities and the examinations conducted by the
            Institute;




      (c)   Particulars of occupation:-

            (i)     Employment (designation with name of present employer)
            (ii)    Practice (sole proprietor or in partnership including the name of
                    the firm)
            (iii)   Particulars of other occupation or engagement, if not covered by
                    (i) and (ii) above.


                                          40
      (d)   Past and present membership of Regional Councils and Managing
            Committees of branches of Regional Councils and office of Chairman,
            Vice-Chairman, Secretary and or Treasurer in the case of Regional
            Councils and/or branches of Regional Councils.



                                  Schedule 5
 Particulars of contesting candidates to be included in the final list of valid
                                 nominations
                          (see sub-rule (3) of rule 15)

       The final list of valid nominations shall be accompanied by following
particulars of contesting candidates to the extent they have been supplied by the
candidates under sub-rule (4) of rule 9:-

      (a)   Name, membership No., Professional Address and voter's serial
            number, as published in the List of Voters
      (b)   Date of birth,
      (c)   Whether Fellow and the date on which became Fellow
      (d)   Date of Enrolment as an Associate member
      (e)   Whether citizen of India
      (f)   Whether found guilty of any professional or other misconduct and
            consequently has been reprimanded or the name has been removed
            from the Register or has been awarded penalty of fine, as on the date
            of nomination, with details thereof
      (g)   Details of past and present membership of the Council including the
            Office of the President and or Vice-President of the Institute
      (h)   Academic qualifications (diplomas including post qualification
            diploma(s) and degrees recognised by Government or Council and
            membership of professional bodies recognized by the Council)
      (i)   Merit awards (limited upto first three positions) in the examinations of
            recognised universities and the examinations conducted by the
            Institute
      (j)   Particulars of occupation:-
            (i)    Employment (designation with name of present employer)
            (ii)   Practice (sole proprietor or in partnership including the name of
                   the firm)
            (iii)  Particulars of other occupation or engagement, if not covered by
                   (i) and (ii) above
      (k)   Past and present membership of Regional Councils and Managing
            Committees of branches of Regional Councils and office of Chairman,
            Vice-Chairman, Secretary and. or Treasurer in the case of Regional
            Councils and/or branches of Regional Councils.

                                 Schedule 6
                  Procedure for polling at the polling booth
                                (see rule 29)

1.    Identification of voters and Tendered Ballots



                                        41
(1)     Every person claiming to be a voter shall be required to sign the copy of the
list of members eligible to vote provided by the Returning Officer and his identity or
signature shall be verified by the polling officer in such manner as may be advised
by the Returning Officer from time to time.

(2)    At any time before a ballot paper is delivered to a person claiming to be a
voter, the polling officer may, on his own accord, if he has reason to doubt the
identity of the person or his right to vote at the polling booth or if his specimen
signatures are not available with the polling officer, and shall, if so required by a
candidate or his authorised representative, satisfy himself in any manner as he may
deem advisable as to his identity.

(3)    If the polling officer is not satisfied as to the identity of the person claiming to
be a voter, he may issue a ballot paper to such person but instead of getting the
ballot paper inserted in the ballot box, he shall place the same in a separate sealed
cover superscribed as Tendered ballot" and send it to the Returning Officer along
with a letter, from the person concerned together with his own observations
thereon, for the Returning Officer's decision which shall be final and conclusive.

(4)    In deciding the right of a person to obtain a ballot paper under this schedule,
the Polling Officer at any polling booth may interpret any entry in the list of
members eligible to vote so as to overtook merely clerical or printing error,
provided that he is satisfied that such person is same as the voter to whom such
entry relates.

2.    Record to be kept by the polling officer

      The polling officer shall, at the time of delivery of the ballot paper place
against the name of the voter in the list of members eligible to vote, a mark to
denote that the voter has received a ballot paper.

3.    Ballot Box

       The ballot box shall be so constructed that a ballot paper can be inserted
there into during the poll but cannot be withdrawn therefrom, without the box being
unlocked or the seals being broken.

4.    Manner of recording of votes after receipt of ballot paper

      On receiving the ballot paper, the voter shall forthwith proceed into the
secret chamber set apart for the purpose and. shall record his vote on the ballot
paper in the manner specified in rule 20. He shall thereafter fold the ballot paper,
leave the secret chamber and insert the ballot paper in the ballot box provided for
the purpose, in the presence of the polling officer.

5.    Return of Ballot paper by voter

(1)    Where a voter, after Obtaining a ballot paper, chooses not to vote, he shall
return the ballot paper to the polling officer and the ballot paper so returned shall
then be marked as "cancelled-returned" and kept in a separate envelope set apart
for the purpose and a record shall be kept by the polling officer of all .such ballot
papers.


                                            42
(2)    Where any ballot paper, which was delivered to a voter, is found, with or
without any writing thereon, in the secret chamber, it shall be dealt with in
accordance with the provisions: of sub-clause (1), as if it had been returned to the
polling officer.



6.    Procedure at the polling booth

(1)    A polling booth shall be kept open on the day or days appointed for recording
of votes from 8.00 a.m. to 7.00 p.m. unless otherwise directed by the Council.

(2)    If the polling at any polling booth cannot take place on the day or days
appointed for recording of votes or is interrupted or obstructed by any sufficient
cause or the ballot box used at the booth is tampered with or is accidentally or
deliberately destroyed, lost or damaged, the polling officer with the prior approval
of the Returning Officer, may adjourn the polling to a subsequent date or the
Returning Officer may declare the polling at the booth void and order a fresh
polling.

(3)    If a polling is adjourned or declared void under sub-clause (2), the Returning
Officer shall, as soon as possible, appoint the place where the polling shall .be
subsequently conducted and the time, date or dates, as the case may be, for the
said polling.

(4)    The place, date or dates and the time of polling appointed under sub-clause
(3), shall be notified individually to all the voters affected as well as in the Gazette
of India.

(5)    The Returning Officer shall not proceed to count the votes cast at the election
until the polling at all the polling booths in that constituency has been completed.

(6)    The polling officer shall close the polling, booth at the end of the day, or if the
polling is for more than one day, at the end of each day, at the hour appointed
under sub-clause (1), and no voter shall be admitted thereto after that hour:

      Provided that any voter present in the polling booth before it is closed, shall
be entitled to have his vote recorded.

(7)     The polling officer shall, as soon as practicable after the close of the poll or
after its close on each day, if the polling is for more than one day, in the presence
of any candidates or their authorised representatives who may be present, seal the
ballot box or boxes with his own seal and the seals of such candidates or authorised
representatives as may desire to affix their seals thereon.

       Explanation: Where the polling is conducted over more than one day, the
ballot box or boxes used on a day shall be sealed at the end of each day, and a new
ballot box shall be used on the next day for the purpose of casting of votes.

(8)  The polling officer shall, at the close of the poll or after its close on each day
make up into separate packets:


                                           43
      (i)     the unused ballot papers;
      (ii)    the returned ballot-papers,
      (iii)   the tendered votes;
      (iv)    the marked copy of the list of members eligible to vote; and
      (v)     any other paper directed by the Returning Officer to be kept in a
              sealed cover

      and seal each such packet with his own seal and the seals of such candidates
      or authorised representatives as may desire to affix their seals thereon.

(9)    Where the polling is arranged to take place for more than one day, the Polling
officer shall arrange for the safe custody of the ballot box and such packets after
the end of polling on one day and start of polling on the next day.

(10) Where the polling is arranged to take place for more than one day, just
before the polling booth is opened to the voters on the following day the polling
Officer shall, in the presence of any candidates or their authorized representatives
who may be present, remove the seal or seals affixed in accordance with sub-clause
(8), after the seals are examined by him and by the candidates or authorised
representatives, for use during the course of that day.

(11) The ballot box and packets, referred to earlier, shall be accompanied by an
account of ballot papers showing the total number of ballot papers received, issued
and un-issued, returned, as also the number of ballot papers which should be found
in the ballot box and packets. This account shall be forwarded to the Returning
Officer.

7.    Transport of ballot boxes etc. and their custody

(1)    The Returning Officer and the polling officer shall make adequate
arrangements for the safe custody of the ballot boxes and other papers and for the
safe transport to the headquarters of the Institute of all the packets or boxes and
other papers referred to in rule 6.

(2)    The Returning Officer shall be responsible for the safe custody of the articles
referred to In sub-clause (1), until the commencement of the counting of votes.

                                  Schedule 7
                          Procedure for voting by post
                                 (see rule 30)

1.    Returning Officer to send ballot papers by post

       Not less than twenty one days before the last date and time notified for
receipt of ballot papers by post, the Returning Officer shall send by Speed or
registered post to the voters permitted to vote by post, the ballot paper, together
with a letter explaining the manner In which the vote shall be recorded thereon, the
manner in which the recorded ballot papers shall be returned and specifying the
date and hour by which It shall reach the Returning Officer:




                                         44
       Provided that-in the case of-voters-residing outside India, the ballot papers
shall be sent by speed or registered post at least thirty days before the last date
and time notified for receipt of ballot papers by post

2.    Issue of undelivered and fresh ballot papers

       Where a ballot paper and other connected papers sent by post under sub-
clause (1) are damaged in transit or are for any reason returned undelivered or the
Returning Officer is satisfied that the ballot papers have been sent incorrectly by
post, the Returning Officer may reissue the same by speed or registered post or
deliver them to the voter on his applying, for the same, and submitting sufficient
proof of damage or non-delivery.

3.    Postal Ballot papers to be returned after recording votes

(1)    The postal ballot paper received under clause 1 above shall, if he desires to
vote, be returned by the voter, in the manner mention herein below:-

      (a)   for a voter residing within India, after recording his vote thereon in the
            manner specified in rule 20 and in the pre-stamped envelope provided
            for the purpose and in the manner specified by the Returning Officer
            under clause 1 from the place to which the ballot paper was sent by
            the Returning Officer under clause 1 sq as to reach the Returning
            Officer before the date and time specified in this behalf. The cover
            containing the recorded ballot paper shall be accompanied by a
            declaration of the voter in the approved Form;

      (b)   for a voter residing outside India, after recording his vote thereon in
            the manner specified in rule 20 and by ordinary post or speed or
            registered post and in the manner specified by the Returning Officer
            under clause 1 but from the country to which the ballot paper was sent
            by the Returning Officer under clause 1 so as to reach the Returning
            Officer before the date and time specified in this behalf. The cover
            containing the recorded ballot paper shall be accompanied by a
            declaration of the voter in the approved Form;

(2)    A cover containing ballot paper which does not reach the Returning Officer
either in the manner specified by him under clause 1 on or before the date and time
specified shall not be taken into consideration in the counting of votes. The
Returning Officer shall note on all such covers the manner in which each was
received back by him including use of the envelope other than the one provided for
the purpose, dispatch by a mode other than required mode and the date and time
of receipt and keep all such covers together in a packet.

(3)    In regard to covers where the postal stamp of place of posting is not dear or
decipherable, the decision taken by the Returning Officer on ascertaining or
determining ,the place or country from which the cover containing the ballot papers
is sent shall be final.

(4)    The Returning Officer shall disregard all covers containing the voting papers
relating to two or more members and posted in one and the same envelope.



                                         45
(5)    If the signature of the voter as appended in the envelope and Form referred
to in clause (3) of this schedule does not tally with any of his signature as available
in the Institute's records, the Returning Officer shall disregard such cover containing
the voting paper.

(6)    The Returning Officer shall keep in safe custody all covers containing postal
ballot papers received by him until commencement of the counting of votes.


                                   Schedule 8
            Procedure for counting of votes and declaration of results
                                  (see rule 35)

1.    Definitions

      For the purposes of this schedule, unless the context otherwise requires:

      (a)     "continuing candidate" means any candidate not elected and not
              excluded from the poll at any given time at the time of counting;

      (b)     "exhausted paper" means a ballot paper on which no further
              preference is recorded for a continuing candidate at the time of
              counting:

              Provided that a paper shall also be deemed to be exhausted in any
              case in which -

              (i)    the names of two or more candidates, whether continuing or
                     not, are marked with the same figure and are next in order of
                     preference; or

              (ii)   the name of the candidate next in order of preference, whether
                     continuing .or not, is marked by a figure not blowing
                     consecutively after some other figures on the ballot papers or by
                     two or more figures;

      (c)     "first preference" means number 1, "second preference" means
              number 2 and "third preference" means number 3 (in Arabic or Roman
              numerals or in words) as the case may be, set apposite the name of
              any candidate, and so on,

      (d)     "original vote" in regard to any candidate means a vote derived from a
              ballot paper on which a first preference is recorded for such candidate;

      (e)     "transferred vote"- In regard to any candidate means a vote, the value
              or part of the value of which Is credited to such candidate at the time
              of counting and which is derived from a ballot paper on which a second
              or subsequent preference is recorded for such a candidate;

      (f)     "surplus" means the number by which the value of the votes of any
              candidate, original or transferred, exceeds the quota at the time of
              counting;


                                          46
      (g)    "unexhausted paper" means a ballot paper on which a               further
             preference is recorded for a continuing candidate.

2.    Counting of votes

(1)    On the date and at the time and place, appointed under rule 32 the Returning
Officer shall, for the purpose of counting of votes in respect of a constituency, shall
follow the following steps in the order mentioned :-

      (a)    (i)     open only the covers containing the postal ballot papers received
                     by him in accordance with rule 30 and schedule 7 and shall take
                     out the ballot papers from each cover and shall record the
                     number thereof in a statement; and shall make a separate
                     packet of those ballot papers;

             (ii)    set aside the covers containing the ballot papers not received by
                     him in accordance with rule 30 and schedule 7 or in respect of
                     which he has taken a decision under sub-clause (3) of clause 3
                     of schedule 7:

                    Provided the Returning Officer shall allow the candidates or their
             authorized representatives present at the counting a reasonable
             opportunity to inspect the covers containing the ballot papers received
             by post for satisfying themselves that they are in order but shall not
             allow them to handle those covers.

      (b)    allow the candidates and their authorised representatives, present at
             the counting, an opportunity to inspect the ballot boxes and packets
             received from the polling officers and their seals for satisfying
             themselves that they are in order; and

      (c)    proceed as follows :-

             (i)     If he is satisfied that the ballot boxes and packets which have
                     been received are in order, he shall take up the counting of the
                     ballot papers contained in the ballot boxes.

             (ii)    If he finds any of the ballot boxes has been tampered with he
                     shall not count the ballot papers contained in such box for the
                     purposes of election and keep a record of such ballot papers
                     separately.

             (iii)   The ballot boxes found to be in order shall be opened and the
                     ballot papers shall be taken out from them and shall be counted
                     and the number thereof recorded in a statement. To these shall
                     be added the postal ballot papers taken into consideration under
                     sub-clause (1)(a).

             (iv)    The ballot papers shall be examined and any invalid ballot
                     papers shall be rejected.



                                          47
              (v)     Before rejecting any ballot paper, the Returning Officer shall
                      allow each candidate or 'his representative present a reasonable
                      opportunity to inspect toe ballot paper but shall not allow him-to
                      physically touch or handle it or any other ballot paper.

              (vi)    The Returning Officer shall endorse on every ballot paper which
                      he rejects the word *Rejected" and the grounds of rejection in
                      abbreviated form either in his own hand or by means of rubber
                      stamp and shall initial such endorsement.

              (vii)   All ballot papers rejected under this rule shall be bundled
                      together.

              (viii) He shall divide the remaining ballot papers into parcels
                     according to the first preferences recorded for each candidate.

              (ix)    He shall then count the number of papers in each parcel.

(2)   In complying with clauses hereinafter enacted, the Returning Officer shall -

      (a)     disregard all fractions; and

      (b)     ignore all preferences recorded for candidates already elected or
              excluded from the poll.

(3)   For the purpose of facilitating the processes specified in the sub-clauses
hereinafter enacted, each valid paper shall be deemed to be of the value of one
hundred.

(4)   The Returning Officer shall add together the values of the papers in all the
parcels and divide the total by a number exceeding by one the number of vacancies
to be filled and the quotient increased by one shall be the number sufficient to
secure the return of a candidate (hereinafter called the quota).

(5)    If at any time, a number of candidates equal to the number of persons to be
elected has obtained the quota, such candidates shall be treated as elected and no
further steps shall be taken.

(6)   (i)     Any candidate, the value of whose parcel, on the first preference being
              counted is equal to or greater than the quota, shall be declared
              elected.

      (ii)    If the value of the papers in any such parcel is equal to the quota, the
              papers shall be set aside as finally dealt with.

      (iii)   If the value of the papers in any such parcel is greater than the quota,
              the surplus shall be transferred to the continuing candidates indicated
              on the voting papers as next in the order of the voters' preference, in
              the manner specified in the following sub-clause.




                                             48
(7)   (i)     If and when, as the result of any operation specified in these sub-
              clauses a candidate has a surplus, that surplus shall be transferred in
              accordance with the provisions of this sub-clause.

      (ii)    If more than one candidate has a surplus, the largest surplus shall be
              dealt with first and the others in order of magnitude.

                     Provided that every surplus arising on the first counting of votes,
              shall be dealt with before those arising on the second count and so on.

      (iii)   Where two or more surpluses are equal, the Returning Officer shall
              decide, as hereinafter provided, which shall first be dealt with.

      (iv)    (a)   If the surplus of any candidate to be transferred arises from only
                    the original votes, the Returning Officer shall examine all the
                    papers in the parcel belonging to the candidate whose surplus is
                    to be transferred, and divide the unexhausted papers into sub-
                    parcels according to the next preferences recorded thereon. He
                    shall also make a separate sub-parcel of the exhausted papers.

              (b)   He shall ascertain the value of the papers in each sub-parcel and
                    of all the unexhausted papers.

              (c)   If the value of the unexhausted papers is equal to or less than
                    the surplus, he shall transfer all the unexhausted papers, at the
                    value at which they were received by the candidate whose
                    surplus is being transferred.

              (d)   If the value of the unexhausted papers is greater than the
                    surplus, he shall transfer the sub-parcel of unexhausted papers,
                    and the value at which each paper shall be transferred shall be
                    ascertained by dividing the surplus by the total number of
                    unexhausted papers.

      (v)     If the surplus of any candidate to be transferred arises from
              transferred as well as original votes, the Returning Officer shall re-
              examine all the papers in the sub-parcel last transferred to the
              candidate, and divide the unexhausted papers into sub-parcels
              acceding to the next preferences recorded thereon. He shall thereupon
              deal with the sub-parcels in the same manner as is provided in the
              case of the sub-parcels referred to in item (iv) of this sub-clause.

      (vi)    The papers transferred to each candidate shall be added in the form of
              a sub-parcel to the papers already belonging to such candidate.

      (vii)   All papers in the parcel or sub-parcel of an elected candidate not
              transferred under this sub-rule shall be set aside as finally dealt with.

(8)   (i)     If after all surpluses have been transferred, as hereinbefore directed,
              less than the number of candidates required has been elected, the
              Returning Officer shall exclude from the poll the candidate lowest on
              the poll and shall distribute his unexhausted papers among the


                                           49
               continuing candidates according to the next preferences recorded
               thereon. Any exhausted papers shall be set aside as finally dealt with.

       (ii)    The papers containing original votes of an excluded candidate shall
               first be transferred, the transfer value of each paper being one
               hundred.

       (iii)   The papers containing transferred votes of an excluded candidate shall
               then be transferred in the order of the transfers in which and at the
               value of which he obtained them.

       (iv)    Each of such transfers shall be deemed to be a separate transfer.

       (v)     The process directed by this sub-clause shall be repeated on the
               successive exclusions, one after another, of the candidates lowest on
               the poll until the last vacancy is filled either by the election of a
               candidate with the quota or as hereinafter provided.

(9)   If as the result of a transfer under this clause, the value of the votes obtained
by a candidate is equal to or greater than the quota, then transfer proceeding shall
be completed, but no further papers shall be transferred to him.

(10)   (i)     If after the completion of any transfer under this clause, the value of
               the votes of any candidate shall be equal to or greater than the quota,
               he shall be declared elected.

       (ii)    If the value of the votes of any such candidate shall be equal to the
               quota, the whole of the papers on which such votes are recorded shall
               be set aside as finally dealt with.

       (iii)   If the value of the votes of any such candidate shall be greater than
               the quota, his surplus shall thereupon be distributed in the manner
               hereinbefore provided before the exclusion of any other candidate.

(11)   (i)     When the number of continuing candidates is reduced to the number of
               vacancies remaining unfilled, the continuing candidates shall be
               declared elected,

       (ii)    When only one vacancy remains unfilled and the value of the votes of
               some one continuing candidate exceeds the total value of all the votes
               of the other continuing candidates, together with any surplus not
               transferred, that candidate shall be declared elected,

       (iii)   When only one vacancy remains unfilled and there are only two
               continuing candidates, and those two candidates have each the same
               value of votes and no surplus remains capable of transfer, one
               candidate shall be declared excluded under the next succeeding sub-
               clause and the other declared elected.

(12) If, when there Is more than one surplus to distribute, two or more surpluses
are equal, or If at any time It becomes necessary to exclude a candidate and two or
more candidates have the same values of votes and are lowest on the poll, regard


                                          50
shall be had to the original votes of each candidate, and the candidate for whom
fewest original votes are recorded shall have his surplus first distributed, or shall be
first excluded as the case may be. If the values of their original votes are equal,
the Returning Officer shall decide by lot which candidate shall have his surplus
distributed or be excluded.

3.       Procedure in case of a tie

(1)    Where after counting of votes, a tie is found to exist between any candidates
and the addition of one vote shall entitle any of those candidates to be declared
elected, then the person who has received larger number of first preference votes
shall be considered to have received an additional vote and shall be declared to be
duly elected.

(2)    If it is not possible to declare a candidate elected even after operation of sub-
clause (1) then lots shall be drawn between the candidates in a tie and the
successful candidate shall be considered to have received an additional vote and
shall be declared to be duly elected.

4.       Provision for re-counts

       Any candidate or, in his absence his authorized representative may, at any
time during the counting of the votes either before the commencement or after the
completion of any transfer of votes (whether surplus or otherwise) request the
Returning Officer to re-examine and re-count the papers of all or any candidates
(not being papers set aside at any previous transfer as finally dealt with) along with
reasons for asking such a recount, and the Returning Officer may re-examine and
re-count the same if he finds that the reasons given are sufficient for having a re-
count:

      Provided that such a recount should be restricted to only the immediately
previous count:

         Provided further that, recount shall be done only once at end of any round of
count.

                                                             [F.No.5/27/2006-C.L.-V]
                                                            JITESH KHOSLA, Jt. Secy.

                                         *****




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