Section 22C of The Cost Accountants Act, 1959
1[22C. Procedure, etc., of Authority.--The provisions of section 22C, section 22D and section 22F of the Chartered Accountants Act, 1949 (38 of 1949) shall apply to the Authority in relation to allowances and terms and conditions of service of its Chairperson and members and in the discharge of its functions under this Act as they apply to it in the discharge of its functions under the Chartered Accountants Act, 1949.]
Summary
- The procedures, allowances, and service conditions of the Appellate Authority are imported from another professional statute.
- The provisions of Section 22C, Section 22D, and Section 22F of the Chartered Accountants Act, 1949, apply to this Authority.
- This imported framework determines the allowances of the Chairperson and members of the Authority.
- It also governs the terms and conditions of service of the Chairperson and members of the Authority.
- It applies to how the Authority discharges its functions and conducts its procedures under this Act.
Practical examples
FAQ
1. Which other Act is referenced to determine the allowances and service conditions of the Appellate Authority?
The Chartered Accountants Act, 1949, is referenced.
2. Which specific sections of the Chartered Accountants Act, 1949, are made applicable by this section?
Section 22C, Section 22D, and Section 22F of the Chartered Accountants Act, 1949, are made applicable.
3. Do these imported rules also apply to how the Appellate Authority conducts its hearings?
Yes, the adopted provisions apply to the Authority in the discharge of its functions under this Act just as they apply under the Chartered Accountants Act, 1949.
4. Who governs the terms and conditions of service of the Chairperson of the Appellate Authority?
They are governed by the specified sections of the Chartered Accountants Act, 1949, which are made applicable under Section 22C of this Act.
Test yourself
Q1.Under Section 22C of The Cost Accountants Act, 1959, which other statute is applied to determine the allowances, terms, and conditions of service of the Chairperson and members of the Appellate Authority?
Q2.Under Section 22C of The Cost Accountants Act, 1959, which specific sections of the Chartered Accountants Act, 1949, are adopted?
Q3.Under Section 22C of The Cost Accountants Act, 1959, the adopted sections from the Chartered Accountants Act, 1949, govern which of the following aspects of the Appellate Authority?
Q4.Under Section 22C of The Cost Accountants Act, 1959, how is the procedural discharge of functions by the Appellate Authority regulated?