Section 21C
Authority, Disciplinary Committee, Board of Discipline and Director (Discipline) to have powers of civil court.
The Chartered Accountants Act, 1949
About this Act
An Act to make provision for the regulation of the profession of chartered accountants.
1[ 2[21C. Authority, Disciplinary Committee, Board of Discipline and Director (Discipline) to have
powers of civil court.--For the purposes of an inquiry under the provisions of this Act, the Authority, the
Disciplinary Committee, Board of Discipline and the Director (Discipline) shall have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 (5 of 1908), in respect of the following matters, namely:--
(a) summoning and enforcing the attendance of any person and examining him on oath;
(b) the discovery and production of any document; and
(c) receiving evidence on affidavit.
3* * * * *.
(a) summoning and enforcing the attendance of any person and examining him on oath;
(b) the discovery and production of any document; and
(c) receiving evidence on affidavit.
3* * * * *.
Notes
1. Subs. by Act 15 of 1959, s. 19, for CHAPTER V (w.e.f. 1-7-1959).
2. Ins. by Act 9 of 2006, s. 19 (w.e.f. 17-11-2006).
3. The Explanation omitted by Act 12 of 2022, s. 24 (w.e.f. 10-5-2022).
2. Ins. by Act 9 of 2006, s. 19 (w.e.f. 17-11-2006).
3. The Explanation omitted by Act 12 of 2022, s. 24 (w.e.f. 10-5-2022).