Section 36A of CAA : Section 36A: Members, Etc, To Be Public Servants

Explanation using Example

Imagine a scenario where the Chairperson of the Disciplinary Committee of the Cost Accountants Authority is investigating a case of professional misconduct by a cost accountant. During the investigation, someone tries to bribe the Chairperson to influence the outcome. Since the Chairperson is deemed to be a public servant under Section 36A of The Cost Accountants Act, 1959, the act of offering a bribe is not just unethical but also a criminal offense under the Indian Penal Code. The person offering the bribe can be prosecuted for attempting to corrupt a public servant, just as they would if they tried to bribe a government official.