Law:

Section:

Cost and Management Accountants Act (XIV of 1966)--- ----Ss. 9 & 34(4)---Cost and Management Accountants Regulations, 1990, Regln. 49--- Notification No. S.R.O. 1020(I)/2014, dated 11-11-2014---Constitution of Pakistan, Art. 199---Constitutional petition---Election---Amendment in Cost and Management Accountants Regulations, 1990, retrospective effect of---Petitioner asserted that amendment made in Cost and Management Accountants Regulations, 1990, vide Notification No. S.R.O. 1020(I)/2014, dated 11-11-2014, for conducting election could not have retrospective effect---Validity---Held, as per provisions of Regulations earlier there was no online procedure available, therefore, it was possible that a candidate could not approach overseas members for canvassing---Overseas members, with amendment in question, had also become important for any candidate---Amendments had also affected rights of all contesting candidates, therefore, the same could not be allowed to operate retrospectively---New procedure was introduced for balloting of overseas members which in fact affected rights of contesting candidates as well, therefore, it could not be allowed to apply retrospectively---High Court directed the authorities to hold elections on the basis of Cost and Management Accountants Regulations, 1990, without taking into account amendments made by Notification No.S.R.O. 1020(I)/2014 dated 11-11-2014---Petition was allowed in circumstances. Muhammad Asif Khan and 173 others v. Azad Government of the State of Jammu and Kashmir through Chief Secretary and 14 others 2014 PLC (C.S.) 534; Water and Power Development Authority, Lahore through Chairman and others v. Haji Abdul Aziz and others 2012 SCMR 965; Federation of Pakistan and others v. Ammar Textile Mills (Pvt.) Limited and others 2002 SCMR 510; K. Kapen Chako v. The Provident Investment Company (P) Ltd. (1977) 1 Supreme Court Cases 593 and Ch. Muhammad Yusuf and others v. Azad Government through Chief Secretary, Muzaffarabad and others PLD 2001 Azad J&K 60 ref. JUDGMENT SHEZADA MAZHAR. J.---Petitioner prays for issuance of direction to respondents to hold election of National Council and Branch Council as per…

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