Section 22D of The Cost Accountants Act, 1959
1[22D. Officers and other staff of Authority.--(1) The Council shall make available to the Authority such officers and other staff members as may be necessary for the efficient performance of the functions of the Authority.
- (2)The salaries and allowances and conditions of service of the officers and other staff members of the Authority shall be such as may be prescribed.]
Summary
- The Council of the Institute is responsible for providing necessary officers and staff members to the Appellate Authority.
- This staffing obligation is meant to ensure the Appellate Authority can perform its functions in an efficient manner.
- The salaries, allowances, and other service conditions of these officers and staff members are not set on an ad-hoc basis.
- The salaries, allowances, and conditions of service for these staff members must be as prescribed by the regulations.
Practical examples
FAQ
1. Who has the duty to provide administrative staff to the Appellate Authority?
The Council of the Institute must make available such officers and other staff members as are necessary.
2. Why is the Council required to make staff members available to the Appellate Authority?
To ensure the efficient performance of the functions of the Appellate Authority.
3. How are the salaries and allowances of the staff of the Appellate Authority decided?
They shall be such as may be prescribed by the regulations.
4. Can the Appellate Authority independently recruit its own staff outside of the Council's provision?
Under Section 22D, the Council is the body designated to make the necessary officers and staff members available to the Authority.
Test yourself
Q1.Under Section 22D of The Cost Accountants Act, 1959, which body is statutorily required to provide officers and staff members to the Appellate Authority?
Q2.Under Section 22D of The Cost Accountants Act, 1959, what is the statutory purpose of providing officers and staff to the Appellate Authority?
Q3.Under Section 22D of The Cost Accountants Act, 1959, how are the salaries, allowances, and service conditions of the Authority's staff determined?
Q4.Under Section 22D of The Cost Accountants Act, 1959, who has the authority to make regulations prescribing the salaries and service conditions of the staff?