Cost and Works Accountants Act, 1959
(1) A candidate whose nomination has been refused or rejected by the Secretary, or a candidate who is of the opinion, and holds evidence to establish, that a nomination of another candidate in his constituency has been wrongfully accepted by the Secretary as valid, may, within fifteen days from the date on which such rejection, refusal or acceptance of nominations is communicated to the candidates concerned, prefer an appeal to the President against such refusal or rejection or acceptance. The appeal shall be heard by a Committee appointed by the Council of this purpose which shall be known as Appeal Committee. The Appeal Committee shall comprise of three person from out of a panel of names, no exceeding eight, chosen in order of preference to be approved for the purpose by the Council. The persons to be appointed on the Appeal Committee need necessarily be members of the Institute. No persons shall, however, be appointed on the Appeal Committee if he is a candidate standing for election or any of his near relatives has filed nomination for election.
Explanation: The expression "near relative" shall mean and include father, mother, husband, wife, son, daughter, first brother, or first sister.
(2) The Appeal Committee so appointed shall have powers to inspect any document, examine any witness, record any evidence, receive affidavits and grant adjournments and shall exercise much other powers as may be necessary for efficient and faithful performance of the duties. The decision of the Appeal Committee shall be final.
(3) If, on an appeal, the decision of the Secretary in rejecting or refusing a nomination is reversed by the Appeal Committee, the award of the Appeal Committee shall be extended to such other nominations, as may be specified by the Appeal Committee, which had previously been rejected or refused by the Secretary on the same or similar grounds, even though no appeal had been preferred in respect of those other nominations. If, however, the decision of the Secretary in accepting a nomination as valid is reversed on appeal, the award of the Appeal Committee shall not be extended to similar other cases of acceptances unless appeal against those acceptances had been preferred.