The Generality vs. Enumeration Principle: A Key to Interpreting Delegated Rule-Making Power: Validity of Rule 9(3) of the Chartered Accountants' Rules, 2007

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..... in-depth analysis of a significant judgment delivered by the Supreme Court of India. The judgment revolves around the validity of Rule 9(3) of the Chartered Accountants' (Procedure of Investigation of Professional and Other Misconduct and Conduct of Cases) Rules, 2007 (hereinafter referred to as Rules, 2007 ) framed under the Chartered Accountants Act, 1949 (hereinafter referred to as the Act .....

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..... purposes of the Act. Discussions and Findings of the Court The Court extensively discussed the relevant provisions of the Chartered Accountants Act, 1949, and the Rules, 2007, to determine the validity of Rule 9(3). Scope of Rule-Making Power The Court observed that the rule-making power u/s 29A follows a standardized pattern. Section 29A(1) confers a broad power to make rules to carry out the pr .....

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..... ower. Object and Purpose of the Act The Court examined the object and purpose of the chapter on Misconduct in the Chartered Accountants Act, 1949. It noted that the chapter aims to maintain ethical standards, prevent actions compromising public interests, ensure accountability among chartered accountants, and preserve the profession's reputation. The Court found that Rule 9(3) is in sync with .....

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..... the validity of Rule 9(3). Doctrine or Principle Discussed The Court extensively discussed the generality vs. enumeration principle, which is a crucial doctrine in determining the scope of delegated rule-making power. This principle states that where a statute confers particular powers without prejudice to the generality of a general power already conferred, the particular powers are only illustr .....

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